Suitable for
Occasional sales without a real profit purpose
Home cook guide
Can you sell food as a hobby?
Occasional food sales may sometimes be treated as hobby income. If you plan to sell regularly and make an ongoing profit, you will normally need to start a business instead.
F-tax
Not available for hobby activity
Tax form
T2 when the activity makes a surplus
Food registration
May still be required
You cannot choose hobby status simply because the activity is small. Skatteverket considers how the activity is actually carried out.
Hobby is not a business form
You do not register a hobby with Skatteverket and you cannot apply for F-tax for it. Hobby rules only apply when the activity is carried out during your free time, is not your main livelihood, and does not have a genuine purpose of making an ongoing profit.
Check whether hobby rules fit
Hobby activity may be suitable when the food sales are genuinely small and occasional.
- You prepare and sell food only occasionally
- The activity is carried out during your free time
- It is not your main source of income
- You do not run it with the intention of making regular long-term profit
- You decide what to prepare and sell on your own initiative
- You are prepared to start a business if the sales become regular or profit focused
If you plan to publish meals regularly on SmakaHem, build a customer base, and earn ongoing income, a sole trader business will usually be the more appropriate setup.
What you need to do
There is no hobby registration form, but you still have responsibilities when you receive money from food sales.
01
Decide whether the activity is really a hobby
Skatteverket looks at the complete activity, not only how much money you earn.
- Occasional sales without a genuine profit purpose may count as hobby activity
- Selling meals regularly and with the intention of making profit normally points toward business activity
- There is no fixed income limit that automatically decides whether an activity is a hobby
- You cannot continue using hobby rules once the activity meets the conditions for running a business
02
Keep records from your first sale
You are not required to use business bookkeeping, but you must be able to show your income and expenses.
- Record every payment you receive
- Keep receipts for ingredients, packaging, and other direct sales costs
- Keep a simple record of what you sold and when
- Save your records and receipts for seven years after the income year
03
Declare any surplus
Your surplus is the money you receive minus the expenses that directly belong to the food sales.
- Declare a surplus using form T2 with your personal income tax return
- Pay income tax on the surplus
- You normally pay your own social contributions if the annual surplus exceeds SEK 1,000
- You may deduct direct costs such as ingredients, napkins, and packaging, but not the cost of space in your home
04
Handle losses and VAT correctly
A hobby that does not make a surplus does not need to be declared, but you must still keep your records.
- A loss cannot be deducted from your salary or other income
- You may save the loss for up to five years
- The saved loss can only be deducted from a future surplus from the same hobby activity
- VAT may apply if the sales are regular and marketed, although a small activity may qualify for VAT exemption
05
Register the food activity separately
Hobby status only concerns how the income is taxed. It does not remove your responsibilities under food law.
- Contact the municipality before you begin selling food
- Register the food activity when the municipal registration rules apply
- Make sure your kitchen and routines meet food safety requirements
- Provide correct ingredient and allergen information to customers
06
Switch to a business when the activity grows
A hobby can develop into business activity. You must change how the income is registered and declared when the activity becomes regular, independent, and profit focused.
- Start a business when you intend to make ongoing profit
- Apply for F-tax or FA-tax through Verksamt
- Register for VAT when required
- Begin proper business bookkeeping from the first business transaction
Tax and costs
There is no fee for starting a hobby activity, but income, food registration, and VAT may still create costs.
Hobby registration
No registration fee
A hobby is not registered with Skatteverket and does not receive F-tax. Its classification depends on how the activity is actually carried out.
Tax and social contributions
Based on your surplus
You pay income tax on the amount remaining after direct expenses. If the annual surplus exceeds SEK 1,000, you normally also pay your own social contributions.
Food registration
A separate municipal cost
If the food activity must be registered, the municipality charges separately for registration and food controls. Hobby status does not remove these fees.
VAT may also apply depending on how regularly you sell, how the activity is marketed, and whether you qualify for the small business VAT exemption.
Once you start selling
Keep sales small and occasional
Review the activity regularly. Frequent listings, repeat customers, marketing, and a clear profit purpose can indicate that you are running a business.
Keep your records organised
Save income records, receipts, invoices, and notes even during years when the activity makes a loss.
Follow the food rules
Food safety, allergen information, traceability, hygiene, and municipal control can apply regardless of how the income is taxed.
Common questions
Is hobby activity a type of company?
No. It is a way certain income is taxed when the activity does not meet the conditions for business activity.
Do I register a hobby with Skatteverket?
No. You do not register a hobby or apply for F-tax. You declare any surplus using form T2.
Is there a maximum amount I can earn?
There is no fixed income limit that automatically decides whether an activity is a hobby. Skatteverket considers the purpose, frequency, scale, and way the activity is run.
Can I sell regularly through SmakaHem as a hobby?
Regular listings and an intention to make ongoing profit can mean that the activity should be treated as a business. In that situation, a sole trader business is usually more appropriate.
Do I pay tax on hobby income?
You pay tax when the activity makes a surplus. You normally also pay your own social contributions when the annual surplus exceeds SEK 1,000.
Can I deduct ingredient costs?
Yes. You may deduct expenses directly connected to the food you sold, such as ingredients, napkins, and packaging. You cannot deduct the cost of using space in your private home.
Do I need to charge VAT?
VAT may apply if you sell regularly and market the activity. A small activity may qualify for VAT exemption if the conditions are met. Check your situation with Skatteverket.
Do I still need to register the food activity?
Possibly. Hobby classification concerns tax and does not replace food business registration. Contact your municipality before you start selling.
Planning regular sales?
Start a sole trader business instead
If you want to sell meals regularly and build an ongoing income through SmakaHem, a sole trader business will normally be the clearer setup.
This guide is a plain-language summary of public information and is not tax or legal advice. Whether an activity is a hobby or a business depends on an overall assessment of how it is actually carried out. Skatteverket, Verksamt, Livsmedelsverket, and the relevant municipality are the official sources.