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Sweden: New rules for approval and revocation of “F-tax”

Effective November 1, 2025

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October 6, 2025

The Parliament adopted the government’s proposal for amendments to the Tax Procedure Act introducing the following new rules for approval and revocation of “F-tax” (a system that allocates responsibility for paying social security contributions and taxes between companies and service providers) effective November 1, 2025:

  • Incorrect payments when installing green technology: A new ground for refusal of approval and for revocation of F-tax is introduced for companies that have not complied with a decision on repayment of wrongly paid amounts in connection with the installation of green technology.
  • Foreign companies without a permanent establishment (PE): A new ground for refusal of approval and for revocation of F-tax is introduced for foreign companies that have not complied with an order to provide specific information needed for the assessment of tax liability.

Read an October 2025 report prepared by the KPMG member firm in Sweden

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