Suitable for
One owner
Home cook guide
Start a sole trader business
If you are starting alone, a sole trader business can be a simple way to sell homemade food. You register through Verksamt and manage the taxes and bookkeeping yourself.
Register with
Skatteverket through Verksamt
Registration cost
Free
Personal responsibility
Yes
A sole trader business is called enskild näringsverksamhet or enskild firma in Swedish.
The business and you are legally connected
A sole trader business is not a separate legal entity. You own the business personally and are responsible for its agreements, taxes, debts, and other obligations.
Prepare these details first
You will need a few basic details when completing the registration.
- The date you plan to start the business
- A short description of the food you plan to prepare and sell
- An estimate of your first year's revenue, costs, and profit
- The SNI code that best describes your activity
- A decision about F-tax or FA-tax
- A decision about whether you need VAT registration
This guide is for one person starting alone. If the business will have more than one owner, choose another business structure.
How to start
Complete these steps before you begin taking orders through SmakaHem.
01
Choose F-tax or FA-tax
Your tax status depends on whether the business is your only source of work income.
- Choose F-tax if you only earn income from your business
- Choose FA-tax if you also have income from employment
- You are responsible for paying your own preliminary tax and social contributions
- Your preliminary tax is based on the profit you expect the business to make
02
Register through Verksamt
Use the Verksamt registration service to submit your details to Skatteverket. Registration with Skatteverket is free.
- Apply for F-tax or FA-tax
- Register for VAT if it applies to your business
- Add the start date, business address, and relevant SNI code
- Only register as an employer if you plan to employ someone
03
Choose the correct VAT setup
Most food businesses are subject to VAT, but small businesses may qualify for an exemption.
- You may qualify for VAT exemption if your annual turnover is no more than SEK 120,000 and the other conditions are met
- If you are VAT registered, you add VAT to your prices and report it to Skatteverket
- From April 1, 2026, food and takeaway are normally subject to 6 percent VAT
- Restaurant and catering services remain subject to 12 percent VAT
04
Set up simple bookkeeping
You must record the money coming into and going out of the business from the first business transaction.
- Record every sale and business purchase
- Keep receipts, invoices, and other bookkeeping records for at least seven years
- Complete annual accounts at the end of each financial year
- Report the business result in an NE appendix with your personal tax return
05
Register the food business separately
Registering a sole trader business does not register your home food activity. Before selling food, you must also register the food business operated from your home kitchen with the municipality.
- Complete the business registration with Skatteverket
- Prepare the kitchen and your food safety routines
- Register the food business with Göteborgs Stad before selling
- Keep both registration confirmations with your business records
What it costs
Registering with Skatteverket is free. Some optional choices and ongoing obligations may cost money.
Skatteverket registration
Free
Applying for F-tax or FA-tax, VAT registration, employer registration, and SNI codes through Verksamt is free.
Business name protection
Optional, from SEK 1,800
You normally do not need to register with Bolagsverket to start. You only need this separate registration if you want to protect the business name in your county.
Taxes and contributions
Based on your profit
You pay preliminary tax and social contributions based on the expected profit, which is your revenue minus deductible business costs. Update your estimate if the business performs differently than expected.
Fees and tax rules can change. Check the official source before completing your registration.
After you register
Check your registration details
Make sure the start date, F-tax or FA-tax status, VAT status, address, and SNI codes are correct.
Keep business finances organised
A separate bank account is not normally required for a sole trader, but it can make bookkeeping and tax reporting easier.
Update your expected profit
Tell Skatteverket if your expected profit changes significantly so that your preliminary tax can be adjusted.
Common questions
Is a sole trader business a separate company?
No. You and the business are legally connected, and you are personally responsible for its debts and agreements.
What is the difference between F-tax and FA-tax?
Choose F-tax if your business is your only source of work income. Choose FA-tax if you also receive income from employment.
Do I need to register with Bolagsverket?
Usually not. Registration with Bolagsverket is optional and is mainly used to protect your business name in the county where it is registered.
Do I need to register for VAT?
Most food businesses are subject to VAT. You may qualify for an exemption if your annual turnover is no more than SEK 120,000 and the other exemption conditions are met.
Can I pay myself a salary?
No. You are not employed by your sole trader business. Money you transfer to yourself is called an owner's withdrawal. You pay tax on the business profit, not on the amount you withdraw.
Does this registration allow me to sell food from home?
Not by itself. You must also register the food business operated from your home kitchen with the relevant municipality and meet the food safety requirements.
Next guide
Register your home food business
Once the business is set up, register the food activity you will operate from your home kitchen with Göteborgs Stad.
This guide is a plain-language summary of public information and is not tax or legal advice. Rules, thresholds, fees, and tax rates can change. Verksamt, Skatteverket, Bolagsverket, and the relevant municipality are the official sources.