Which form to choose — enskild firma or aktiebolag?

An enskild firma suits a small scale and a single owner — it is simple and cheap, but comes with full personal liability. An aktiebolag is chosen with growth, partners or greater risk, as it limits liability but requires SEK 25,000 of capital and full accounting. It is worth discussing the choice with an adviser.

How much capital does an aktiebolag (AB) need?

At least SEK 25,000 of share capital (aktiekapital) — a threshold lowered in 2020 from SEK 50,000. This is not a fee but funds that stay in the company and can finance its operations. A registration fee at Bolagsverket is added separately.

F-skatt is a Swedish approval meaning the business is responsible for its own income tax and contributions. You apply for F-skatt at Skatteverket. It is a Swedish speciality — counterparties often check whether a business has it, so its absence can be a meaningful signal for cooperation.

When must a business register for VAT (moms)?

As a rule a Swedish business is subject to VAT (moms), but the smallest businesses below a turnover threshold (currently around SEK 120,000 a year) may use an exemption. Registration is handled by Skatteverket. The threshold is sometimes changed, so it is worth confirming the current figure and whether it applies to you with an adviser.

Do you have to live in Sweden to start a company?

Not always, but some roles (e.g. on the board of an aktiebolag) may carry residency requirements within the EEA, and registration needs Swedish identifiers and access to digital services. The rules are sometimes updated — confirm the current requirements for your situation before setting up.

How to start a company in Sweden — step by step

Published: 2026-07-24

In Sweden the most common choices are the sole trader (enskild firma) and the limited company (aktiebolag, AB). The company is registered with Bolagsverket, while tax matters — VAT (moms) registration and F-skatt approval — are handled by Skatteverket; the shared starting point is the verksamt.se portal. The choice of form affects liability, capital, taxes and accounting. Below, step by step: the forms, where and how to register, what it costs and what obligations it creates. This is a guide to starting a company — to check an existing Swedish counterparty, see our guide on verifying a company in Sweden.

Which business forms can you choose in Sweden?

Two are most common. The enskild firma (sole trader) is simple and cheap to set up, but the owner is liable for obligations with all of their personal assets. The aktiebolag (AB) is a limited company — a separate entity in which liability is limited to the capital contributed, but you must put in share capital and keep full accounts.

There are also intermediate forms: handelsbolag (HB) and kommanditbolag (KB), partnerships for two or more partners. The choice depends on scale, the number of partners and the risk you accept. For one person starting small, an enskild firma is usually considered; with growth, partners or greater risk, an AB.

Where and how to register a company in Sweden?

Two authorities handle registration. Bolagsverket registers the company itself and assigns the organisation number (organisationsnummer). Skatteverket handles taxes: VAT (moms) registration, F-skatt approval and the employer register. In practice you usually start via the shared verksamt.se portal, which guides you through both.

An AB is registered with Bolagsverket (with a fee and capital), while an enskild firma is simpler — for many small businesses registration is mainly about tax matters at Skatteverket. The next step is usually applying for F-skatt and, if applicable, VAT registration. Rules and fees are sometimes updated, so it is worth confirming the details before starting.

What does it cost and how much capital is needed?

An aktiebolag requires share capital (aktiekapital) of at least SEK 25,000 — a threshold lowered in 2020 from SEK 50,000. This is not a fee: the money stays in the company. There is also a registration fee at Bolagsverket and ongoing costs (full accounting, a possible audit). An enskild firma requires no capital and is much cheaper to start.

A separate, important Swedish matter is F-skatt — an approval meaning the business handles its own tax and contributions. You apply for F-skatt at Skatteverket; its absence can matter in dealings with counterparties. The table below compares an enskild firma and an AB. It is worth confirming current thresholds and rates, as they are sometimes changed.

Enskild firma vs aktiebolag (AB) — comparison
Aspect	Enskild firma	Aktiebolag (AB)
Capital	none	min. SEK 25,000
Liability	personal, with all assets	limited to company assets
Accounting	simpler	full + annual report (årsredovisning)
For whom	small scale, single owner	growth, partners, higher risk

Frequently asked questions

Which form to choose — enskild firma or aktiebolag?: An enskild firma suits a small scale and a single owner — it is simple and cheap, but comes with full personal liability. An aktiebolag is chosen with growth, partners or greater risk, as it limits liability but requires SEK 25,000 of capital and full accounting. It is worth discussing the choice with an adviser.
How much capital does an aktiebolag (AB) need?: At least SEK 25,000 of share capital (aktiekapital) — a threshold lowered in 2020 from SEK 50,000. This is not a fee but funds that stay in the company and can finance its operations. A registration fee at Bolagsverket is added separately.
What is F-skatt?: F-skatt is a Swedish approval meaning the business is responsible for its own income tax and contributions. You apply for F-skatt at Skatteverket. It is a Swedish speciality — counterparties often check whether a business has it, so its absence can be a meaningful signal for cooperation.
When must a business register for VAT (moms)?: As a rule a Swedish business is subject to VAT (moms), but the smallest businesses below a turnover threshold (currently around SEK 120,000 a year) may use an exemption. Registration is handled by Skatteverket. The threshold is sometimes changed, so it is worth confirming the current figure and whether it applies to you with an adviser.
Do you have to live in Sweden to start a company?: Not always, but some roles (e.g. on the board of an aktiebolag) may carry residency requirements within the EEA, and registration needs Swedish identifiers and access to digital services. The rules are sometimes updated — confirm the current requirements for your situation before setting up.

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This guide is for information purposes only and does not constitute legal or tax advice. Laws and registry rules may change — the information held in the relevant country's official registers is always decisive.