Starting Cafe Business

7/30/2019 Starting Cafe Business

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2Starting up a business

2010:2

Starting Up

a BusinessInormation and guidancerom the authorities

Considering

I am considering startinga business. What do Ihave to bear in mind?

Starting

I have decided to starta business. How do Igo about it?

RunningI am running a business.Whats the best wayor me to do it?

Developing

I want to develop mybusiness. How can Imove orward?

Closing downI am going to close downmy business. How do Igo about this?


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Do you have an idea? Do you want to turn it into a business?

This brochure provides you with an overview o what youneed to know and do to start up and run a business.

We present the inormation in phases that many entrepre-

neurs go through: considering, starting, running, developing

and closing down. Our headings give you a view o what lie

as an entrepreneur may be like.

This brochure is one o several products rom six cooperating

authorities where we bring together inormation and services

to make it easier or you. You can also check out the website

or those who run or are about to start a business,

verksamt.se, where you can fnd more inormation, tools

and e-services rom several authorities gathered in one place.

Good luck!
http://localhost/var/www/apps/conversion/tmp/scratch_7/verksamt.sehttp://localhost/var/www/apps/conversion/tmp/scratch_7/verksamt.se


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Contents

Considering 4Starting up a business while employed 4

Starting up a business while unemployed 4

Starting up a business as a student 5

Starting up a business when under the age o 26 5

Starting 6Financing your start 6

Find out whether you need a permit or not 6

Choose the orm o business enterprise 7

Protect the business name 10

Register your business enterprise 10Getting started with marketing 11

Finding premises 11

Protecting your ideas 12

Insuring yoursel and your business 12

Running 14Do you need a cash register? 14

Making tax deductions 14

Paying tax on the earnings o the business 14

Receiving remuneration or salary 15

Paying dividends and receiving bonuses 15How VAT works 16

Closing the accounts and fling

an income tax return 16

Submitting your income tax return, your VAT

and PAYE return and your payments on time 17

Submitting an annual report 17

Employing sta 17

Contracting another business operator 18

International trading 19

I you all ill or have children 21

Developing 23Reaching out to new markets 23

Financing growth 23

Managing a growing business 23

Closing down 24Selling the business 24

Generational ownership changes 24

Bankruptcy 24

More help available here 25


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4 Starting up a business

Considering

I you want to succeed as an entrepre-

neur, you must be passionate about your

business, work hard and, above all, enjoy

doing business. You have to be able to see

the big picture in your fnances, manage

your costs and generate revenues.

Earning money quickly by running a busi-ness is a myth. Many entrepreneurs haveto go without a salary or a pretty long timeafer starting up their business.

One way o starting is to convert yourhobby into a business. To assess whetheran activity is a hobby or a business,the Swedish Tax Agency (Skatteverket) looksat three things: independence, durationand the objective o making a prot.

I you sell your own products, you arealways considered to be independent. I youcarry out assignments or others, you musthave control o how the assignments are tobe carried out to be considered indepen-dent. Your business must be conducted on aregular and lasting basis, meaning over anextended period o time. e purpose othe business must be to earn a prot. Youmust be able to show that your business isestimated to provide a nancial surplus onthe long term.

I your business meets these three re-quirements, it is considered to be a businessenterprise and not a hobby. I so, it may betime to apply or F tax (corporate tax) withthe Swedish Tax Agency and begin lie as anentrepreneur.

Starting up a businesswhile employed

You can combine employment with running

your own business. However, you may notwork with anything that competes with youremployers business, nor do anything disloyal

to your employer. In some cases, your em-ployment contract wil l speciy your optionsor running your own business alongsideyour employment. It is always best to discussyour plans with your employer beore start-ing up your business.

e amount o tax you pay will be deter-

mined by your total income rom employ-ment and your own business. I you are a soletrader, you should apply or an FA-tax card(FA-skattsedel).

Starting up a businesswhile unemployed

e Swedish Public Employment Service(Arbetsrmedlingen) oers assistance tojobseekers with a business concept, who want

to start up their own business. To qualiy, youhave to be unemployed and registered withthe Public Employment Service. e PublicEmployment Service can help you with avariety o services, such as an assessment oyour business concept or training in how tostart up a business.

In some cases, the Public EmploymentService is also able to provide nancial assis-tance through the labour market programmeStart-up Grants. Under this programmeyou can get nancial assistance or up to six

months while working on getting your owncompany o the ground.

e Public Employment Service decideswhether to grant you nancial assistance. Anexternal consultant helps to assess your busi-ness concept. It has to be protable and ableto provide long-term nancial support.e Public Employment Service will alsoconsider your ability to run your own busi-ness. You can have begun the work o startingyour business, but you may not in principle

have received any revenue. For instance, youmay not have raised a bank loan or sent anyinvoices to customers.


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e nancial assistance consists o an activ-ity grant that is equivalent to your unemploy-ment benet. You may stil l be eligible or thegrant even i you are not entitled to unem-ployment benets, but the grant would pro-vide less money. is support is taxable and

treated as income or pension calculations.To receive an activity grant, you must

be unemployed or at risk o becoming

unemployed

be registered with the Swedish Public

Employment Service.

In cities within the regional policy supportzone, those who are employed are alsoeligible or support to start their own busi-ness. is support can be combined with

the Special Business Start-up Grant pro-gramme. is is aimed at people who want tostart their own business, but have a disabilitythat entails a diminished work capacity.is support is to be used or investments,etc. e Public Employment Service canprovide inormation on the amount oassistance available.

Starting up a business as a student

You may start a business while you are study-ing. Just remember that i you are receivingnancial aid rom the Swedish NationalBoard o Student Aid (CSN), both yourstudent loan and study grant will be reducedi you earn more beore tax than a set maxi-mum amount. How much you can earn persix-month period depends on how manyweeks you receive student unding.

Starting up a business when

under the age of 26I you start a business as a sole trader or area partner in a trading partnership or limitedpartnership and have not turned 26 years oage by the beginning o the year, you pay lesssel-employed social security contributions.Sel-employed social security contributionsare national ees you pay or national socialinsurance as a business operator.

It was good that we didnt know so much about how things

are usually done. I we did, we might not have dared to

try, says Erika Hillergren, one o the women behind the

ecological grocers, Sjlunda grd Ekogrossisten AB.

With our ecological candies, we succeeded in fnding a

product that was missing rom the Swedish eco-shelves. Our

goal is to introduce new products. Soon, well be launching

a new bag o orest berry treats and an ecological chocolate

bar or children. And well soon be able to take out a salary.

Photo:Ka

tarinaNyman

Today, we have several dierent departments or butche-

ring, production, processing and import. But in the middleo the 1990s, when we saw that the demand or Halal meat

was growing, we had a hard time getting the fnancing

needed to develop the business, says Namir Zetali, one o

the ounders o Halal butchers, Qibbla Halal Ktt AB.

My best tip or those seeking fnancing at the bank is

to have documentation or everything, preerably with

fgures as well. Everything rom a business plan to market

surveys and statistics.

Photo:MichaelMcLain

Ater the start-your-own-business course, I began putting

yers in letterboxes where I knew many people lived who

needed household services and home-help service, says

Monika Baker, nurse and owner o Hem och Hlsa Eko AB.

Ive always put my heart and soul in my company, although

Ive stretched mysel to the limit sometimes. Today, I workor both the municipality and private customers and have

several part-time employees.

Photo:ToreTobiasson


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StartingRegardless o what you intend to work

with, you gain a great deal by planning

your business start and being well

prepared. One way o getting started

is to describe your business concept in

a business plan.

e business plan is a tool that helps youplan your business start. In the business planyou describe how you are going to put yourbusiness concept into eect so that you haveclear objectives or your operations. inkthrough your business concept careullybeore starting up. Describe

what product or service you will be selling

who will be buying the product or service

the market

your advantages and disadvantages

compared with competitors.

e business plan must be easy to under-stand. Although it has to be actual, it mustalso attract interest. Keep in mind that sup-pliers and customers may want to see yourbusiness plan.

A business plan may vary in detaildepending on the nature o the business. Ithas to be a living document that keeps pacewith the development o your business and

is updated regularly.Your business plan should include three

budgets a start-up budget, a prot budgetand a cash ow budget.

You need the business plan or yourselin particular. Only when you yoursel havea good grasp o what you want to do in yourbusiness and how it is going to be done canyou be more convincing in getting otherpeople to listen and take an interest.

Financing your start

You need money to start up a business. Formany businesses, bank loans are the mostimportant orm o nance. To approve loans,lenders preer businesses to be making goodsales and turning over a prot. New business-es are unable to do this. In this situation, the

bank will usually want you to provide privatesecurity or name a guarantor or the loan.

How much you can borrow depends onthe estimated risk involved in your businessconcept. is risk actor also determines howmuch collateral you must provide.

Remember to include interest and loanrepayments in your budget to give you a goodoverall view o the costs and expenses in yourbusiness.

I you only need a small amount o money,

banks oer an overdraf acility. en youcan use the credit on your account to nanceyour purchases or a period o time. ismay be more expensive than a bank loan, butcould work well as a short-term loan.

You can also nance your business by rent-ing, leasing or buying items on instalment in-stead o paying or everything at once. It maybe more expensive than borrowing or usingyour own unds, but you do not need to haveaccess to as much cash when you begin.

Find out whether youneed a permit or not

When you start a business, it is important tond out whether the business needs to havea permit rom, register with, or make someother notication to any public authority.is may involve special requirements on

you as the business operator

the premises

the business itsel.

Licensing and supervisory authorities maybe local, regional or national. Local and


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regional authorities include municipalities,county administrative boards and policeauthorities. e Swedish Data InspectionBoard (Datainspektionen) and the NationalFood Administration (Livsmedelsverket) areexamples o national authorities.

When you contact an authority, keep inmind that the processing time and the eesyou must pay can vary. ere are ofen spe-cial electronic services or orms you can useto submit inormation.

Use the tool Find permits on

verksamt.se. Search or your

business to get suggestions

o applicable permits.

Choose the form ofbusiness enterprise

When choosing the orm o business enter-prise, it is important to consider all o thecharacteristics o the orm o the businessenterprise and reect on what suits you andyour situation the best. A summary o themost common orms o business enterpriseis shown below.

Sole trader business

As a sole trader you run and are responsibleor the business as a private person. You arepersonally responsible or agreements beingkept and liabilities being paid, but you mustkeep the nances o the enterprise separaterom your own private nances. No startingcapital is required or sole traders. In mostcases, the business does not have to be audit-ed, although taking expert nancial advicemay nevertheless be wise. Your business wil lbe identied by your personal ID number.

I you run your business as a sole traderyou can employ sta. However, you cannotemploy your husband or wie. I you bothwork in the business, you may instead sharethe prot between you. e same rules applyor cohabiting partners with mutual children.

You may, but do not normally need to reg-ister the enterprise with the Swedish Com-panies Registration Oce (Bolagsverket).I you do so, the business name is protectedin the county in which you are registered.

Besides the name protection, there may beother reasons to register the enterprise withthe Swedish Companies Registration Oce.For instance, you may have to be registered i

your business submits tenders in public pro-curement processes or i a licence or permit isrequired or certain activities.

Trading partnership

I you want to run your business with some-

body else, you can orm a trading partner-ship. e trading partnership has to have atleast two owners, reerred to as partners. Youare not counted as employees, but the tradingpartnership may employ sta.

A trading partnership must always beregistered with the Swedish CompaniesRegistration Oce. e enterprise gets itsregistration number and business namethrough the registration. e name o a trad-ing partnership is protected in the county inwhich it is registered. e partners have to

agree to operate a trading partnership beoreregistering with the Swedish CompaniesRegistration Oce. is agreement shouldbe in writing so you remember what youdecided on the division o labour, how protsor losses are to be distributed and what hap-pens i a partner wants to leave the tradingpartnership, or instance. is type o agree-ment is known as a partnership agreement orarticles o partnership.

No starting capital is required or a trad-

ing partnership. You yourselves decide howmuch you want to invest in the enterprise.e starting capital need not be registeredanywhere.

As partners, you represent the tradingpartnership and have joint inuence. Nopartner may do anything against the otherswill, unless you have specially agreed on it.


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You are personally and jointly responsible

for ensuring that the partnerships agree-

ments are kept and that its debts are paid.

Consequently, you may be forced to pay the

partnerships debts from your own private

nances alone. You can then in turn make a

claim against the trading partnership or theother partners for their share of the debt.

If any of the partners is a legal entity the

trading partnership must have an approved

or authorised public accountant as an audi-

tor. Even if the partnership is not required

to have an auditor, it may be wise to have a

competent nancial advisor.

Limited partnership

Te rules for a limited partnership are the

same as for a trading partnership, with a few

exceptions. Te largest dierence is that alimited partnership has at least one general

partner, who is liable for all the debts of the

partnership. Te partners who only invest

capital are called limited partners and are

only liable for the capital investment they

made in the company. Terefore, this invest-

ment has to be registered with the Swedish

Companies Registration Oce.

Limited company

When you start a limited company, a mini-mum of SEK 50,000 in share capital is

required. Te share capital may consist of

funds or of property that the company has

a use for. When you own shares in a limited

company, you are at risk of losing the in-

vested capital if the limited company goes

bankrupt. However, most people who start a

limited company are themselves members of

the Board of Directors and may be the man-

aging director of the company and thereby

have a signicantly larger responsibility

if they mismanage their assignments. Telimited company must have an approved or

authorised public accountant as an auditor.

As from 1 November 2010 small companies

may choose not to have an auditor. Read

more at www.bolagsverket.se.

You must register your l imited company

with the Swedish Companies Registration

Oce. Before registering, you should decide

in writing to start the company by setting up

a special document, known as the memoran-

dum of association. When you register withthe Swedish Companies Registration Oce,

the limited company will be given a registra-

tion number. Limited company names are

protected throughout Sweden.

Economic association

An economic association is formed by a

minimum of three members. Te associa-tion is created to enable members to benet

nancially from the associations operations,

which may for example involve producing

or trading goods or services. Every member

normally has a vote at the general meetings of

the association. It is usually said that associa-

tions are based on democracy, commitment

and responsibility.

Every member pays a contribution and

usually an annual membership fee. Te associ-

ation itself decides how large the contribution

should be. Members are not personally liablefor the associations debts and other commit-

ments in excess of their contribution. How-

ever, those who are members of the Board can

be held personally liable if they mismanage

their assignment.

An economic association must be regis-

tered with the Swedish Companies Registra-

tion Oce before it can start doing business.

Members of the association start the associa-

tion and write the associations regulations.

Te economic association will be given aregistration number when it registers with

the Swedish Companies Registration Oce.

Economic association names are protected

throughout Sweden. An economic associa-

tion must have an auditor. Te auditor of

smaller economic associations does not

need to be an approved or authorised public

accountant. It suces if he or she is compe-

tent for the assignment.

Attend a Starting upa business day!

Six authorities take a look at what you

need to know and do to start up your

own business. The lectures are held in

Swedish. Register or a Starting up a

business day at www.verksamt.se/

starta-oretag-dagen.


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Choose the orm o business enterpriseSole trader

Tradingpartnership

Limitedpartnership

Limitedcompany

Economicassociation

Legal entity No Yes Yes Yes Yes

Number oowners

Only 1 person At least 2 peopleor enterprises

At least 2 peopleor enterprises

At least 1 personor enterprise

At least 3 peopleor enterprises

Owner liability The business operator

is personally liableor the agreementsentered into and or the

debts o the enterprise.

The partnership canenter into agreements,

but i it cannot pay itsdebts, the partners are

liable.

The partnership canenter into agreements,

but i it cannot payits debts, the general

partner is liable.

The company can enterinto agreements and is

liable or its debts.

The association canenter into agreements

and is liable or itsdebts.

Capitalrequirement

No No General partner: no

Limited partners: atleast SEK 1

At least SEK 50,000. Yes, in the orm o

a cash or work invest-ment.

Representatives The sole trader The partners The general partner The board o directors The board o directors

Registration With the Swedish TaxAgency and possibly

the Swedish CompaniesRegistration Oce

With the the SwedishCompanies Registration

Oce and the SwedishTax Agency







Name protection In the county In the county In the county Nationwide Nationwide

Form o taxation F or FA tax(FA tax or income rom

both the business andemployment)

The partnership: F taxPartners: SA tax (spe-

cial debited A tax)

The partnership: F taxPartners: SA tax (spe-

cial debited A tax)

The company: F taxThe owners: A tax

(employees)

The association: F taxThe members: A tax

(employees)

Taxation The business operatoris taxed or the surplus

(income tax + socialsecurity contributions).

Partners are taxed

or their part o thepartnerships surplus


Partners are taxedor their part o thepartnerships surplus


The company is taxedon its proft (corpora-tion tax). The owners

are taxed on salarytaken out and possibledividends (income tax +

possible gains tax).

The association is taxed

on its proft (corpora-tion tax). The members

are taxed on salarytaken out and possibledividends (income tax +

possible gains tax).

Annual reportand auditor

Only annual accounts I the partnership hasother enterprises as co-owners, it must prepare

an annual report andappoint an auditor

and submit the annualreport to the SwedishCompanies Registration

Oce.

I the partnership hasother enterprises as co-owners, it must prepare

an annual report andappoint an auditor

and submit the annualreport to the SwedishCompanies Registration

Oce.

An annual report must

be prepared andan auditor must be

appointed and submitthe annual report tothe Swedish Companies

Registration Oce.As rom 1 November

2010 small companiesmay choose not to havean auditor

An annual report must

be prepared andan auditor must beappointed.

Allocation oproft and loss

Normally only to

the business owner.Exceptions are spouses

and cohabitants withmutual children.

As per agreement i

such an agreementexists. Equal distribu-

tion otherwise.

As per agreement i

such an agreementexists. I no agreement

exists and the partnerscannot agree on the al-location, the issue mustbe decided in court.

Proft can be allocatedto the shareholders in

the orm o a dividend.

Proft can be dividedbetween the members

in the orm o a bonus.

Income as thebasis o sicknessbenefts

Surplus The surplus or the

partners individually.

The surplus or the

partners individually.

Salary withdrawn Salary withdrawn

Choice o qualiy-

ing period14, 30, 60 or 90 days 14, 30, 60 or 90 days 14, 30, 60 or 90 days No No

Sick pay or sick-ness benefts

Sickness benefts rom

the Swedish SocialInsurance Agency





Sick pay rom

the company

Sick pay rom

the company


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Protect the business name

When you start up a business, it is important

to choose a business name. Te most com-

mon and simplest way of protecting the name

of the enterprise is to register it with the

Swedish Companies Registration Oce. Tis

protection means that you are granted exclu-sive rights to the name, including the right to

prevent others from using a similar business

name or trademark in the same industry. For

limited companies, partnerships and eco-

nomic associations, registration is necessary

for you to be able to conduct business.

For limited companies and economic

associations, name protection applies

nationwide. For sole traders, trading

partnerships and limited partnerships,

the protection applies within the county.

Examples o business names

Imaginary words, such as Cajin Aktiebolag.

Imaginary words + industry words, such as

Cajin Mode Aktiebolag.

Place name + industry word, such as

Ronneby IT Aktiebolag.

Examples o business names

that are not approved

A business name that can be conused with

another business name or trademark.

A business name that contains somebody elses

surname. However, you may use a frst name

dierent rom your own.

Only inormation about what the enterprise

works with, such as Bilverkstad AB or Bageriet

Handelsbolag.

Check your business name

When you have a suggestion for a businessname, you can check if it is available with the

Swedish Companies Registration Oces

electronic service the Swedish rade and

Industry Register (Nringslivsregistret).

Even if you do not nd a similar name, it is

not certain that the name can be registered

since the Swedish Companies Registration

Oce also takes other factors into account.

Do not order printed materials, signs

and so on until the business name hasbeen registered.

Register your business enterprise

If you have an electronic identication,

you can quickly and easily take care of

your matters related to your business enter-

prise through Mina sidor (My Pages) on

verksamt.se. Tis e-service is at present only

available in Swedish. If you run a sole traderbusiness or a limited company, you can

currently:

register and protect the name at the Swedish

Companies Registration Oce

apply or an F-/FA-tax certifcate with

the Swedish Tax Agency

report to the Swedish Tax Agency that

you should be registered as an employer

report to the Swedish Tax Agency that

you should be registered or VAT

register changes to or strike o your

business.

Starting in autumn 2010, you will also be

able to handle matters concerning trading

partnerships, limited partnerships and eco-

nomic associations at verksamt.se.

You can easily obtain electronic identif-

cation rom a bank or Telia; read more at

www.e-legitimation.se.

How to register your business enterprise

All forms of business enterprise except for

sole traders have to be registered with the

Swedish Companies Registration Oce be-

fore starting to operate. As a sole trader, you

can choose just to register for tax with the

Swedish ax Agency. If you want to protect

your business name as a sole trader, you also

need to register with the Swedish Companies

Registration Oce. You then get a certicate

of registration from the Swedish CompaniesRegistration Oce.


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Regardless o the orm o business enterprise,you make a report to the Swedish Tax Agencywhere you provide inormation to

apply or F tax or FA tax

apply or VAT registration i VAT must be

reported in your business

register as an employer i you are going toemploy sta

provide details or the calculation o your

preliminary tax.

Once these registrations are done, you get anF- or FA-tax certicate, a certicate that youare registered or VAT and inormation onhow much preliminary tax you must pay.

To make sure that you will receive yourcerticates on time beore starting your busi-ness you should send in your inormation

well in advance.Having an F-tax certicate means that

you are responsible or paying taxes andsocial security contributions or your busi-ness. I your new enterprise is a sole traderbusiness and you will also have income romemployment, you must instead apply or anFA-tax certicate. I you have both an F-taxcerticate and an A-tax certicate (FA tax),you must notiy the client in writing whenyou use the F-tax certicate in an assign-

ment. I you do not do so, the A-tax certi-cate applies. You can submit written notica-tion in a tender document, invoice or similar.

All partners earning an income rom atrading partnership or limited partnershipmust complete a preliminary VAT and PAYEreturn (sel assessment). Based on this sel taxassessment, the Swedish Tax Agency decideson the partners preliminary A tax (specialA tax).

Getting started with marketingMarketing is important to you as an entre-preneur. It is something you must activelywork on the entire time, both beore startingup and once the business is running. Youneed to nd dierent ways o telling custom-ers that you exist so they can choose yourproduct or service.

One o the keys to success is identiy-ing customers needs or problems, and thenoering a solution. Once you have done this,

the next step is to provide inormation aboutwhat you oer. You can do a lot o your mar-

keting with relatively limited resources and

your own work.

Finding premises

Many people start their business at home,while others need commercial premises.Begin by thinking about your requirementsor the premises. Is a central location impor-tant or is it more important to have a loadingdock and a large car park? Do you need anoce, warehouse or sta rooms?

When you have ound premises you

would like to rent, be sure to read the leasecareully. You need to know what the rentincludes and the period o notice. e prem-ises must also meet requirements imposed bythe authorities. What requirements are set,depend on your business.

Contact the landlord i you want to makechanges to the premises. Find out whetherthe landlord is willing to bear the costs orenovation and i you need building permits.Also contact an insurance company and nd

out i they have any requirements regardingthe premises beore insuring them.


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Protecting your ideas

I you want better protection or your busi-ness products, you should rst decide i youshould apply or a patent, design protectionor trademark protection with the Patent andRegistration Oce (Patent- och registre-

ringsverket).I you have made a technical invention,you can apply or patent protection. I youwant to protect the name or logotype o yourproduct, you can apply or trademark protec-tion. I you have developed a product with aspecial look, you may need design protection.

ere are many reasons to seek protec-tion. You get protection or your own invest-ments at the same time that you block com-petitors. It is also easier to attract nanciers.Patent rights can be sold or licensed.

Insuring yourselfand your business

Keep in mind that your private home insur-ance will not cover your business. You shouldthereore think about what insurance cover-age you and your business should have.

Business insurance

ere are several types o business insurance.

Property insurance protects equipment, goods

and other objects in the event o burglary, fre,

water damage and so on.

Third-party insurance provides protection i

anyone were to claim damages rom your busi-

ness.

Consequential loss insurance provides compen-

sation or losses that can arise as a result o an

interruption in business.

Legal expense insurance reimburses legal andcourt costs.

You may need partnership insurance i you run

the enterprise together with somebody else.

Unemployment insurance

As an entrepreneur, i you were to becomeunemployed and seek compensation romunemployment insurance, special rules applyin addition to the general conditions. You areconsidered to be unemployed only afer your

personal involvement in the business hasended. As long as it is not a seasonal break,

Plan

your start

Make a

business plan

Choose form

of business

enterprise

Register your

business

Yourbusiness

idea


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you can still receive compensation in con-nection with a temporary interruption, butin such a case, no activity whatsoever maybe conducted in the business. You can onlyreceive compensation in connection witha temporary interruption in the enterpriseonce per business.

You must be a member or associate oan unemployment und in order to claimincome-related benets when you becomeunemployed.

Life and accident insurance

You should consider obtaining lie and ac-cident insurance. An insurance o this kindwill provide you with compensation i you are

injured or disabled at work. I you have to quitworking due to the injury, you can receive adisability pension and a supplementary pen-sion. Survivors protection is provided in caseo death.

Labour market insurance is mandatory iyou employ sta and are bound to a collec-

tive agreement or a so called local collectiveagreement with a trade union organisation.

Pension insurance

Your surplus, or the salary you receive, willaect your uture pension. I you do not earnmuch money rom the business, it may be wiseto supplement your national pension withpension insurance.

Find permits

Find premises,

protect your

ideas

Insure

yourself and

your business

Now, yourbusiness ison the way!


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RunningIt is important that you study the rules

that apply to your tax payments early on.

Moreover, you will beneft rom having

proper accounting rom the beginning.

It saves time, money and unnecessary

work.

You are obliged to keep accounts o all nan-cial transactions in the business. A transac-tion reers to when you buy or sell somethingor raise a loan, or example.

Book-keeping is a useul tool in your busi-ness. Your accounts enable you to monitoroperations and steer your business towardsits targets. e answers to many questions arein your accounts. How much money can youwithdraw or yoursel? How is the business

doing? Can you make the investments youwere planning on? Can you aord to employsta?

Accounting is also important when youneed to show others how your business isdoing. You may want to borrow money romthe bank or obtain credit rom a supplier. Youcan also obtain details rom your accountsor your VAT and PAYE return.

Whether you do the book-keeping yourselor hire help depends on how much you know,how interested you are and how much timeyou can devote to it. However, even i some-one else does your accounts, you stil l need tounderstand them. Responsibility always restswith you.

Sole traders and trading partnershipsowned by natural persons and with a turn-over o less than SEK 3 million are permit-ted to compile simplied annual accounts.Simplied annual accounts consist o anincome statement and a balance sheet. Moreinormation is available on the Swedish TaxAgency website.

Do you need a cash register?

I you sell goods and services or cash pay-ment or payment by credit card, you musthave a certied cash register. Some business-es are exempt rom this rule. More inorma-tion about cash registers is available on theSwedish Tax Agency website.

Making tax deductions

You may make deductions in your incometax statement or what you need to be able tomaintain the business. is may, or exam-

ple, be a matter o having a company car oran oce at home or costs you had beore thebusiness began operating.

Paying tax on the earningsof the business

e prot o the business is taxed in a varietyo ways depending on the orm o businessenterprise. e prot is the dierence betweenincome and expenses. Income consists mainly

o the unds received by the business when

The bankThe owners/

you yourself

Swedish TaxAgency

Otherauthorities

Why keepaccounts?


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it sells goods and services. Expenses are theexpenditures necessary to run the business.Some expenses may not be ully deductedat the time o purchase, but must instead bedepreciated over several years.

Sole traders, trading partnerships andlimited partnerships

are not taxed on theirprots. e prot instead provides the basisor the taxation o the trader or the partners.More inormation on how taxation works isavailable in the section Receiving remunera-tion or salary.

In a limited company or an economic asso-ciation, the actual company or association istaxed on the prot through corporation tax.You must pay preliminary tax on the protor surplus, see the section Receiving remu-neration or salary. You pay the preliminary

tax through deposits into your tax accountat the Swedish Tax Agency and they must berecorded no later than the due date, usuallythe 12th o every month. A couple o times ayear you should check that you are payingthe correct preliminary tax. You shouldneither pay too much nor too little. I yourpreliminary tax needs to be adjusted, you canle a preliminary VAT and PAYE return withthe Swedish Tax Agency at any time.

Receiving remuneration or salaryI you conduct business as a sole trader, trad-ing partnership or limited partnership, youmay not draw salary rom your business. Iyou deposit or withdraw money rom thebusiness, the prot is not aected. Conse-quently, it also does not aect how much taxyou must pay.

As a sole trader, you make a standarddeduction rom the prot in order to calcu-late the surplus rom business operations.

Income tax and social security contribu-tions are calculated based on this surplus.e Swedish Social Insurance Agency(Frskringskassan) also uses this surplus tocalculate the income on which your sicknessbenets are based.

In a trading partnership or limited partner-ship, the partners (co-owners) share the protor loss. Based on each partners individualshare o the results, a standard deduction ismade to calculate the surplus. is surplus

is then used when calculating each partners

income tax and social security contributions.e Swedish Social Insurance Agency alsouses the partners surplus to calculate theincome on which their sickness benets arebased.

You paynational income tax on income

over a certain amount. Keep in mind thatnational income tax is calculated on the totalincome rom your employment and romyour business activities.

In a limited company or an economic asso-ciation, as an owner or member, you are alsoviewed as an employee i you are active in thecompany or association. e remunerationyou withdraw rom the company is therebyconsidered to be salary. is salary and youremployers contributions are deductible ex-penses or the company or association.

e act that you, as an owner or member,are viewed as an employee means that youmust register the company or association asan employer with the Swedish Tax Agency.e company or association is your employerand must thereore pay employers contribu-tions and preliminary income tax or you andother employees.

Paying dividends andreceiving bonuses

A limited company can pay all or part o itsprots to its shareholders. is payment isnot regarded as a salary to the shareholder,but is taxed as income rom capital.

Remember that dividends do not orm abasis or calculation o your uture pension orthe income on which your sickness benetsare based. Special rules apply or what areknown as close companies. A close companyis a limited company or an economic associa-tion where our or less partners own shares

that correspond to more than 50 per cent othe votes.

I an economic association makes aprot, the association can pay money backto its members as a bonus. is bonus is notregarded as a salary. Consult the Swedish TaxAgency or more inormation on taxation osuch bonuses.


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How VAT works

As consumers, we all pay value-added tax(VAT) as a part o the price when we buygoods or services. As a business operator,you pay VAT to the state. When you makepurchases or your business, the VAT does not

constitute an expense in most cases, since youare entitled to make deductions or the VATwith a ew exceptions.

Most enterprises that sell goods or ser-vices in Sweden must charge 25 per cent inVAT on the price beore VAT. Some indus-tries have a lower VAT rate, 12 per cent or 6per cent, and some industries are completelyexempt rom VAT.

e VAT you charge on your sales iscalled output VAT. e VAT you pay on yourpurchases is called input VAT. I you have

more output VAT than input VAT, you mustpay the dierence to the state. I the dier-ence is negative, in other words you havemore input VAT than output VAT, you areentitled to a reund.

You have to declare the VAT paid andreceived by the enterprise. Depending on theturnover o your enterprise, you should do soevery three months or every month in a taxstatement or just once a year in your incometax statement.

You may report VAT once a year i yourbusiness operations as a sole trader, your lim-

Reporting VAT

Sales SEK 1 million

Income tax return

or

VAT and PAYE return

once a year

every three months/every month

Sales SEK 1 million

VAT and PAYE return every three months/every month

Partnership/Limited partnership

Always in aVAT and PAYE return

(sales SEK 200,000

every three months/every month

once a year)

ited company or your economic associationproduce a turnover o no more than SEK 1mill ion a year. e same applies i your trad-ing partnership or limited partnership has aturnover that does not exceed SEK 200,000.Trading partnerships and limited partner-ships must always report VAT in a VAT andPAYE return.

I you report VAT in the VAT and PAYE

return, you must do so even i you had no

output or input VAT or a certain period.

Closing the accounts andling an income tax return

Once the nancial year is over, you have tosum up how the year went, i.e. close yourannual accounts. Simply put, this meansthat you sum up the income and expensesin an income statement as well as assets andliabilities in a balance sheet. e rules on theclosing o the accounts dier depending onthe orm o business enterprise you have andthe size o your turnover.

You then complete your income taxreturn using the inormation in your annual

accounts.Sole traders report their prot or loss ina special supplement to their income taxreturn.

Trading partnerships must le an incometax return. Each partner reports his or hershare o the trading partnerships or lim-ited partnerships prot or loss on a specialsupplement to their income tax return.

Limited companies and economic associa-tions must le an income tax return andreport the companys prot and the taxes

the company must pay itsel. Shareholders ormembers o the economic association le in-ormation on their salary and any dividendsor bonuses in their income tax return.

en submit the return with the Swed-ish Tax Agency, which calculates your taxliability or the year and compares it withthe preliminary tax you have paid duringthe year. I you have paid too little tax overthe year, you have to pay more; but you willreceive a reund i you have paid too much.

You can easily le the return on the SwedishTax Agency website.


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Submitting your income taxreturn, your VAT and PAYE returnand your payments on time

You will have to pay a penalty i you le yourreturn late. I you pay the enterprises tax,VAT or employees taxes and social security

contributions too late, you must also pay theinterest expense and are at risk o the debt be-ing transerred to the Swedish EnorcementAuthority (Kronoogden) or collection. iscosts extra and the enterprise is issued with arecord o non-payment. Moreover, your F-taxcard can be revoked.

I you have diculties in paying yourtaxes or social security contributions, youshould contact the Swedish Tax Agency assoon as possible. e Swedish Tax Agencyhas a special creditor unction that can help

business operators with liquidity problems.You can also be issued with a record o

non-payment i you do not take care o pay-ments other than taxes and social securitycontributions, such as payments to suppliers.With a record o non-payment, it may be di-cult to get a loan, buy something on instal-ment, get a credit card, etc. I you conductbusiness as a sole trader, your private nancesare also aected and it may be dicult, orexample, to rent a at or arrange a telephone

subscription.e credit-rating agencies decide whetheror not you are issued with a record o non-payment. ey do so by making an assess-ment o a large amount o inormation romvarious sources, including the SwedishEnorcement Authority. is data is used toprovide inormation to people or enterpriseswhen you want to borrow money, make pur-chases on instalment or the like. ese peopleor enterprises then decide whether or not youcan borrow money or make such purchases.

Submitting an annual report

In some cases, business operators mustprepare an annual report and submit it tothe Swedish Companies Registration Oce.is applies to

larger sole trader businesses

trading partnerships and limited partnerships

with legal entities as partners and larger trading

partnerships and limited partnerships

all limited companies

larger economic associations.

Employing sta

I you hire somebody, you become an em-ployer. is is true even i it is you yourselyou hire (i you have a limited company or aneconomic association). Becoming an employ-er has several implications:

You must register as an employer with

the Swedish Tax Agency.

You must withhold taxes and report these taxes

or employees.

You must pay employers social security

contributions on the employees wages.

You report salaries, taxes and employerscontributions every month in a VAT andPAYE return. Afer the end o the year, youle statements o earnings and tax withhold-ings or your employees.

e Swedish Public Employment Serviceoers a ree service when you have to recruitsta. In some cases, you can receive nancialsupport when you are hiring.

I you are registered as an employer,you must fle a VAT and PAYE return.

This should be done each month even i

you have not paid any salary.


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When an employee alls il l, you must pay sickpay up to and including the ourteenth sickday. e rst sick day is always a waiting day.e employee receives no remuneration at allor this time. en you pay sick pay or days2-14. On day 8, the employee must submit

a medical certicate. I the employee is stillill afer day 14, you must le a noticationo illness with the Swedish Social InsuranceAgency, which can pay sickness benets.

e rules regarding sick pay apply as othe rst day o employment i the employ-ment agreement applies until urther noticeor is limited in time to one month or longer.For shorter periods o employment, theSwedish Social Insurance Agency can paysickness benets.

In the restaurant and hairdresser indu-

stries, a special ledger called the person-

nel ledger must be kept. Everyone working

in the premises o the enterprise must be

recorded there. More inormation on this

is available on the Swedish Tax Agency

website.

Contracting anotherbusiness operator

I you purchase a service rom a sole trader,such as a crafsman to urnish your premises,you have to check whether that person has anF- or FA-tax card. I the person you engageonly has an A-tax card, you must withholdtaxes and, in some cases, pay employers con-tributions on the pay or services rendered.

I the person you engage has written on aninvoice, tender or the like, that he or she hasan F-tax card this inormation applies. I younonetheless want to check that the person has

an F-tax card, you can contact the SwedishTax Agency.

Important dates

12th of every month

Pay preliminary tax (F or SA tax).

Report & pay VAT (or business operators with

sales over SEK 40 million, VAT must

be reported and paid no later than the 26th

o the month).

Report & pay tax and employers contributions

or employees.

31 January

Last day to fle income statements o earnings

and tax withholdings or employees.

12 February

An extra tax payment must be recorded

on the tax account to avoid an interest

expense i a defcit o fnal tax exceeds

SEK 20,000.

12 March

Defcit as per the fnal tax notice must be

recorded on the tax account.

2 May

Last day to fle the income tax return.

3 May

An extra tax payment must be recorded on

the tax account to avoid an interest expense

i a defcit o fnal tax is less than SEK 20,000.

31 July

Last day to fle annual report

(fnancial year = calendar year).

1 December

Preliminary personal tax return should be

fled or a new calculation o the preliminary

tax or the coming income year.

15 December

Final tax statement.


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International trading

Does your business idea extend beyond theborders o Sweden? en it is important thatyou nd out what rules apply in Sweden aswell as in the country in which you intend toconduct business.

You do not need a general permit to begininternational trade, but you may need a per-mit to import or export certain goods, suchas weapons or endangered plants or animals.Certain other goods, such as clothing romcertain countries, require an import licence.In Sweden, these licences are issued by theNational Board o Trade (Kommerskolle-gium).

e rules or international trade varydepending on what type o goods or serviceyou trade in, i you trade with companies or

private persons, and i they are in countrieswithin or outside the EU.

Remember that you must pay customs

duty and VAT i you purchase goods rom

a country outside the EU.

Trading goods within the EU

Goods are subject to ree movement within

the EU. is means that you do not need toreport goods to Customs i you buy themrom or sell them to another EU country.Instead, you le this inormation with theSwedish Tax Agency in your VAT and PAYEreturn or your income tax return. In somecases, you must also provide statistics toStatistics Sweden (SCB).

When you sell goods to a VAT-registeredcompany in another EU country, you shouldnot charge VAT on the invoice i the ollow-ing two conditions are met:

The goods you sell will be physically transported

rom Sweden to another EU country.

The buyer must be registered or VAT in an EU

country other than Sweden and you must have

inormation on the companys VAT number in

the other country.

A VAT number is a number given to all who

conduct activities subject to VAT and have

been registered with the Swedish Tax

Agency. VAT stands or value added tax.

I either o these conditions is not met, you

must add Swedish VAT.It is important that you check with the

Swedish Tax Agency that the buyers VATnumber is valid. On the invoice, you mustinclude both your enterprises and the buyersVAT numbers. You can nd inormation onwhat an invoice must include on the Swed-ish Tax Agency website. In addition to yourregular VAT and PAYE return or income taxreturn, you must also report your VAT-reeEU sales to the Swedish Tax Agency in a peri-

odical report (EC sales list).I, instead, you buy goods from anotherEU country and or transport to Sweden, thesituation is the opposite. You must provideyour VAT number to the seller in the otherEU country, who should not invoice anyVAT. You can nd your VAT number onyour VAT registration certicate. In the VATand PAYE return or income tax return, youinclude output VAT calculated on the valueo the purchase converted into SEK. You areentitled to make deductions according to the

same rules as or other VAT on purchases.

Read more about the EU member states

in the Gateway to the European Union:

http://europa.eu/abc/european_countries
http://europa.eu/abc/european_countrieshttp://europa.eu/abc/european_countries


20/28


Trading goods outside the EU

Goods sent to a customer outside the EUare known as exports. Beore you dispatchyour goods, you or your agent must submitan electronic export declaration to Swed-ish Customs, over the Internet or instance.

Since the goods leave the EU, you do not needto add VAT on the invoice. When you reporta sale as an export, it is thereore importantthat you can provide evidence o the export.You have to be able to document in youraccounts that the item has lef the EU VATarea. Such documentation may be reightdocuments, an export conrmation romSwedish Customs or import documentsrom the country o destination.

Contact the Swedish Trade Council(Exportrdet) i you need inormation and

help regarding the rules in the country

to which you intend to export,

www.swedishtrade.se.

Record all

business trans-

actions in the

accounts

Taxes and

contributions

Remunerations

or salary?

Market your

goods/services

Now thebusiness is

getting started

Goods brought in rom a seller outside theEU are known as imports. When the goodsarrive, they are placed in temporary storage

and the shipper noties you that they havearrived. Beore you can collect the goods, youor your agent must le an import declarationand pay customs duty and VAT to SwedishCustoms. You must do so regardless o howyou have ordered the goods, in other words,

even i you have bought them through dis-tance selling, such as over the Internet.e customs duty is usually a percentage

o the value o the goods, including reightand insurance to the EU border, and it var-ies or dierent types o goods. Because thecustoms duty is a cost that you pay in addi-tion to the purchase price, it is important thatyou nd out how high it is beore you importany goods so that you are aware o the actualcost o your goods. Only then can you workout the right sales price i you intend to sell

them on. Inormation regarding customsduties is available on the Swedish Customswebsite. You can also call Swedish Customsto get help.

You also pay the VAT to Swedish Customsand report it as input VAT in the VAT andPAYE return or income tax return. Moreinormation on how to calculate VAT onimports is available on the Swedish Customswebsite.
http://www.swedishtrade.se/http://www.swedishtrade.se/


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Trading with EU areas outside

the EU VAT area

Certain areas that belong to some o the EUMember States are not part o the EU VATarea, such as the land Islands, the CanaryIslands and the British Channel Islands.

Consequently, you must le a customs dec-laration with Swedish Customs i you tradewith these areas. When importing, you payVAT, but no customs duty.

Trading in services

e sale o services to buyers in anothercountry may sometimes be exempt romSwedish VAT, depending on who the buyer isand what type o service you sell.

When you buy services rom anothercountry, you must in some cases report the

value o the purchase and output VAT in yourVAT and PAYE return or income tax return.You can nd out what applies to your busi-ness in particular on the Swedish Tax Agencywebsite.

You must also be able to report VAT-reesales o services to VAT-registered companiesin other EU countries in a periodical reportto the Swedish Tax Agency.

If you fall ill or have children

As a business operator, you are covered byhealth and parental insurance. e benetyou receive will be based on the income romwhich your sickness benet is calculated. eSwedish Social Insurance Agency calculates

this income in various ways, depending onwhat orm o business enterprise you have.

Limited company or economic association

I you have a limited company or are amember o an economic association, you areregarded as an employee. e Social Insur-ance Agency then calculates the income orsickness benets based on your salary. I youdo not draw any salary, you cannot receive anycompensation i you all ill. For parental leave,you can only receive the minimum level com-

pensation. Note that dividends rom a limitedcompany or bonuses rom an economic as-sociation are not included in this income.

Sole trader, trading partnership

or limited partnership

I you are a sole trader or have a trading part-nership or a limited partnership, the incomeon which your sickness benet is based willbe calculated according to your share o theestimated surplus rom the business. How-

ever, your income may not be calculated asbeing higher than the amount an employeewith similar duties would receive as a salary.

Operating

activities in

the business

Closing

the accounts and

ling VAT and

PAYE returns

Prepare an

annual report

Time to developyour business?


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Businesses under construction

I you are in process o starting up your busi-ness as a sole trader, trading partnership orlimited partnership, the income on whichyour sickness benet is based can be calcu-lated at a higher amount than your share o

the surplus. For a time, thereore, the level oyour sickness benet can be based on a cti-tious income.

e Social Insurance Agency always makesindividual assessments o whether businessescan be considered to be in a starting-up phase.Dierent types o businesses have dierentrequirements, thus the starting-up phases mayvary in length. Essentially, individuals mustnot end up in a poorer insurance situationinitially than i the business had been ullyexpanded and producing a normal surplus.

Waiting days

No sickness benets will be paid or the wait-ing days. I you are a sole trader or a partnerin a trading partnership or limited partner-ship, you may choose the number o waitingdays or health insurance.

You can choose a waiting period o 3 or30 days. Your national health insurance con-tribution will be lower i you choose a longerwaiting period. Even i you do not select a

waiting period, you will still have to completea compulsory waiting period o one day iyou all ill.

e number o waiting days you selectaects neither temporary parental benetnor the standard parental benet.

Contact the Social Insurance Agencyi you would like to change the number o

waiting days. Afer the age o 55, you cannotchange back to a shorter waiting period.

Sickness benets from

the Social Insurance Agency

I you are ill and cannot work in a sole trader

business, a trading partnership or a limitedpartnership, you must report sick to theSocial Insurance Agency on the rst day oyour illness. e Social Insurance Agencycan then pay you sickness benets.

I you are ill or more than seven days, youmust also submit a medical certicate to theSocial Insurance Agency.

Sick pay from the business

When you are employed in a limited compa-ny or an economic association, the company

or association must pay you sick pay i youall il l. e same rules apply to you as to allother employees.

e rst 14 calendar days that you are,partially or entirely, unable to work due toillness is called the sick pay period. Since therst day o illness is a waiting day, you cannotreceive any sick pay or that day. I you are il lor more than seven days, you must have amedical certicate.

Afer 14 days, when the sick pay period is

over, the Social Insurance Agency can dis-burse sickness benets i you are still ill. ecompany or association must thereore makea report and submit a medical certicate tothe Social Insurance Agency.


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DevelopingAter a ew years, it may be time to

urther develop the enterprise. You may

want to fnd new markets, get help to

fnance your growth or simply change

the orm o business enterprise.

ere may be many reasons to continue with

the business in a dierent orm. One commonreason is that you want to bring in partners tothe business.

Reaching out to new markets

When you have a protable and maximallyutilised domestic market, it may be time toseek new markets. Assuming you are pre-pared to invest long term, exports could beprotable.

Financing growth

Bank loans are the most common type o ex-ternal nancing. is is mainly suitable whenit concerns investments in tangible assetsthat can be sold on a second-hand market.

Venture capital is an investment that youor somebody else makes in your companywith their own unds to be able to obtain areturn on the investment in the uture. Ven-ture capital is suitable or particularly riskyenterprises with good prot opportunities.

Venture capital also presupposes that the

investor is actively involved in the business,such as through representation on the Boardo Directors. e investment is usually lim-ited in time.

Managing a growing business

A growing business requires a manager whois interested in becoming a manager on alarger scale. To succeed, it may be time tohand over control o a ew parts o the busi-ness to others. Support may also be needed in

the orm o networks and skil ls development,or instance.

I you need tips and advice, you can

contact the Swedish Trade Council,

www.swedishtrade.se. I you want to

reach out to the European market,

you can fnd a great deal o help rom

the Enterprise Europe Network,

www.enterpriseeurope.se.
http://www.swedishtrade.se/http://www.enterpriseeurope.se/http://www.enterpriseeurope.se/http://www.swedishtrade.se/


24/28


Closing downAt some time in the uture, you will want

to close down, sell or perhaps turn the

enterprise over to your children.

How you close down the business depends onwhat orm o business enterprise you have.Above all, you must think through the tax

implications. It is also important that youconclude your accounts in the right way. Iyou begin to plan the shut-down in time, youcan take control over your shif in ownership.is is true regardless o what orm o busi-ness enterprise you have.

Selling the business

A shif o ownership is most successul i youhave run the business in a manner attractiveto an external buyer. It is important that theorganisation does not rely entirely on youand that you are early aware o the problemsthat can arise. You must take into account

legal, nancial, business, organizational,psychosocial, emotional and tax aspects.

Generational ownership changes

A generation change in ownership entailsspecial challenges both or the person leavingand the one entering. I you remain involvedin the business in some capacity, it is impor-tant that you can constructively interactwith your children in their new roles as

owners and/or managers. Your behaviouraects their possibilities o succeeding inthe business.

Bankruptcy

No one wants to end their business by goingbankrupt, but i your business cannot pay itsdebts and will not be able to pay them or along period o time, bankruptcy can not beavoided.

During the bankruptcy process, the assets

o the enterprise is sold and the proceeds aredistributed to the creditors in accordancewith a certain system, to the extent possibleafer payment o bankruptcy costs.


25/28


More help available here

You have a great deal to think about when planning to start up a business.

Here is a list o some o the authorities, organisations and services you can

contact and use to get inormation, advice and opinions.

A number o authorities and organisations arrange various courses which youmay benet rom. Starting up a business days are arranged throughout Sweden,or example. e lectures are held in Swedish.

Entrepreneur organisations oer training, and sometimes municipal adulteducation centres or study associations may have what you are looking or.

Growing numbers o public libraries oer special service to business operators.is service can include books, periodicals, access to various databases andindividual guidance rom librarians.

Information services and electronic services

Verksamt.seis a new website or those who run or are about to start a businesswhere the Swedish Companies Registration Oce, the Swedish Tax Agency andthe Swedish Agency or Economic and Regional Growth have gathered inormation,tools and electronic services that are o use to business operators.www.verksamt.se

Business Registration (Fretagsregistrering)is a joint web service provided bythe Swedish Companies Registration Oce and the Swedish Tax Agency. You canregister your business and change inormation kept by both the Swedish CompaniesRegistration Oce and the Swedish Tax Agency.www.foretagsregistrering.se

The Start-up Line (Startlinjen) is a telephone service or those who intend to start orhave recently started a business. You can call e Start-up Line and get inormationand advice ree o charge. e Swedish Agency or Economic and Regional Growthoperates e Start-up Line.020-35 10 10

The Swedish Trade and Industry Register and European Business Registerare services where you can nd inormation on enterprises. You can reach theseelectronic services rom the Swedish Companies Registration Oces website.

www.bolagsverket.se

Authorities

The Swedish Public Employment Service (Arbetsfrmedlingen) can help youwith sta recruitment. You can publish job advertisements and search or sta indatabases by the website. You can also phone customer service or contact the localpublic employment oce when you want to discuss recruitment. To take advantage othe service which the Swedish Public Employment Service can oer those who wantto start their own business, you have to visit the local public employment oce andregister as a jobseeker.www.arbetsformedlingen.se

Customer Service: 0771-416 416
http://www.verksamt.se/http://www.foretagsregistrering.se/http://www.bolagsverket.se/http://www.arbetsformedlingen.se/http://www.arbetsformedlingen.se/http://www.bolagsverket.se/http://www.foretagsregistrering.se/http://www.verksamt.se/


26/28


The Swedish Companies Registration Oce (Bolagsverket)is, in most cases,where you should begin the process o registering a new business. Electronicservices, orms and inormation material are available rom the Swedish Compa-nies Registration Oce website. You can also nd out whether a business you arelooking or exists by calling the Swedish Companies Registration Oce or by usingthe e-service the Swedish Trade and Industry Register.www.bolagsverket.se

060-18 40 00

The Swedish Social Insurance Agency (Frskringskassan) provides inorma-tion on sick pay, sickness benets and parental benets on its website. It also hasspecial web pages or employers. You can also call one o the customer servicecentres or the sel-service line to report illness, report the care o sick children,order orms and certicates, etc.www.forsakringskassan.se

Customer service centre: 0771-524 524

Customer service centre for partners (employer issues): 0771-179 000

Self-service phone line: 020-524 524

Municipalities and county administrative boards have business sector advisorswho work to promote business in their areas. ey provide assistance and grantsand can help you nd suitable premises or make new business contacts.www.skl.se

www.lansstyrelsen.se

The Swedish Enforcement Authority (Kronofogden)deals with matters con-cerning unpaid debts, etc. General inormation is available on its website, but youcan also call the customer service centre or personal service on general issues.www.kronofogden.se

Customer service centre: 0771-73 73 00

The Swedish Patent and Registration Oce (Patent- och registrerings-verket, PRV) provides protection and sole rights to technical ideas, trademarksand designs. Inormation in the PRV register can help you conduct analyses owhat is happening in your industry. PRV oers commissioned services in allo its areas.www.prv.se

08-782 25 00

The Swedish Tax Agency (Skatteverket) has regular inormation meetings orprospective and new entrepreneurs. You can register interest in these meetings onits website at www.skatteverket.se/inotraar . On the website, you can also book

a personal meeting with the Swedish Tax Agency i you have questions concern-ing running a business. e Swedish Tax Agencys tax inormation service alsoanswers questions on how to register or VAT or as an employer, how to apply oran F tax certicate and inormation on tax returns. You can download or orderorms and brochures through the website or by calling the Swedish Tax Agencysservice line.www.skatteverket.se

Tax information service: 0771-567 567

Service line: 020-567 000

Swedish Customs (Tullverket) can help you i you plan on exporting or import-ing goods to or rom countries outside the EU. Swedish Customs can provide

inormation on what rules apply. Swedish Customs also oers courses and inor-mation meetings.www.tullverket.se

0771-520 520
http://www.bolagsverket.se/http://www.forsakringskassan.se/http://www.skl.se/http://www.lansstyrelsen.se/http://www.kronofogden.se/http://www.prv.se/http://www.skatteverket.se/infotraffarhttp://www.skatteverket.se/http://www.tullverket.se/http://www.tullverket.se/http://www.skatteverket.se/http://www.skatteverket.se/infotraffarhttp://www.prv.se/http://www.kronofogden.se/http://www.lansstyrelsen.se/http://www.skl.se/http://www.forsakringskassan.se/http://www.bolagsverket.se/


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Advice and networks

ALMI Fretagspartner has oces in every county and can help you i you planon starting a business or have recently done so. Assistance is available withinbusiness development and nance when you decide to develop your businessconcept.www.almi.se

Enterprise Europe Network provides inormation and assistance on mattersconcerning the EU and the European market. You can get answers toquestions, attend seminars or get help with business contacts.www.enterpriseeurope.se

Insamlingsstiftelsen IFS Rdgivningscentrum, IFS, provides special assistanceto those not born in Sweden who intend to start a business. You can get advice,such as help preparing a business plan, in various languages ree o charge. IFSalso holds inormation meetings. ere are several advice centres throughoutSweden.www.ifs.a.se

020-52 90 10

Jobs and Society NyfretagarCentrumhas some 100 locations in Sweden. Here,you can get ree advice and help in assessing your business idea. Nyretagar-Centrum is backed by a broad, local network o people and companies that canoer expert advice beore you start up your business.www.nyforetagarcentrum.se

Coompanion Kooperativ utveckling is located in every county and providestailor-made advice rom concept to successul enterprise to those who wantto jointly translate their ideas into reality. is may range rom assessingbusiness concepts, selecting the orm o business enterprise and addressing

organisational and management issues to advice on what small enterprisescan gain by working with others.www.coompanion.se

Resource Centres for Women (Resurscentrum fr kvinnor) help women startand run businesses. Local and regional resource centres seek to stimulate womensentrepreneurship. Regional resource centres can, or instance, help with training,networking and mentorship. Resource Centres or Women are located in all oSwedens counties and several municipalities.www.nrckvinnor.org

Other contacts

that may be useul include your bank or other advisors, such as accountants,auditors or lawyers. People in your surroundings who have experience o runninga business or knowledge o the industry in which you intend to start business areother valuable contacts.

Use the Find Advisors service at verksamt.se. Here, you can

easily fnd useul contacts or starting your business.
http://www.almi.se/http://www.enterpriseeurope.se/http://www.ifs.a.se/http://www.nyforetagarcentrum.se/http://www.coompanion.se/http://www.nrckvinnor.org/http://localhost/var/www/apps/conversion/tmp/scratch_7/verksamt.sehttp://www.nrckvinnor.org/http://localhost/var/www/apps/conversion/tmp/scratch_7/verksamt.sehttp://www.coompanion.se/http://www.nyforetagarcentrum.se/http://www.ifs.a.se/http://www.enterpriseeurope.se/http://www.almi.se/


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Read more at:

Information and services from several authorities brought togetherto make it easier for those who run or are about to start a business.

Danagrds

Grafska.

April2010

.Production:Reportagebrsen/Duolongo.

SwedishPublicEmploymentServiceorderno.

453232

.SwedishCompaniesRegistrationOceno.

9e.

SwedishSocialInsuranceAgencyFK40304-eng.

SwedishAgencyorEconomicandRegionalGrowthIno0127RevA

.SwedishTaxAgencySKV462Butgva4

.SwedishCustoms

Documents

Starting Cafe Business