Swedish F-tax certificate
{{Short description|Type of tax in Sweden}}F-tax is a tax paid by a self-employed person in Sweden.{{cite web|title=Taxes and contributions|url=https://www.verksamt.se/web/international/running/taxes-and-contributions|website=www.verksamt.se|publisher=Verksamt|accessdate=7 August 2017}}
Sole proprietors (sole traders) in Sweden who actively conduct business usually hold an F-tax certificate, which signifies that the sole proprietors themselves are liable to pay their own corporate taxes and social security contributions every month.{{cite web|title=Taxes and contributions|url=https://www.verksamt.se/web/international/running/taxes-and-contributions|website=www.verksamt.se|publisher=Verksamt|accessdate=7 August 2017}}
When a business is approved for F-tax, the business owner's customers are not required to deduct taxes on payments made for work performed in Sweden.{{cite web|title=Approval for Swedish F-tax|url=https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/registeringabusiness/startingabusinessinsweden.4.12815e4f14a62bc048f51be.html|website=www.skatteverket.se|publisher=Skatteverket|accessdate=7 August 2017}}