If you’re planning to work in the construction industry in Sweden — or you’re a company hiring foreign workers — it’s crucial to understand two essential requirements: the F-tax certificate and the ID06 card.
These aren’t just formalities — they’re vital for compliance, taxation, and ensuring legitimacy on construction sites across Sweden.
What Is an F-tax Certificate?
F-tax (F-skatt) stands for företagsskatt, or “corporate tax.” It’s a tax status issued by the Swedish Tax Agency (Skatteverket), allowing self-employed individuals and companies to handle their own tax and social contribution payments.
Why F-tax matters:
- Required for subcontractors in Sweden
- Ensures that employers are not responsible for the subcontractor’s taxes
- Shows that you’re a registered and reliable business partner
- Makes it easier to invoice clients and get paid
Who need’s F-tax?
Foreign companies working temporarily in Sweden
Subcontractors and consultants
Self-employed workers
💡 Important: If your company does not have F-tax, clients may be required to withhold 30% of your payment for tax purposes.
What Is an ID06 Card?
The ID06 card is an electronic ID badge used across Swedish construction sites. It was introduced to:
- Improve site security
- Combat undeclared work
- Ensure proper worker registration
Why ID06 is important?
- Mandatory on most Swedish construction sites
- Tracks attendance and access
- Helps with workplace safety compliance
What info does it include?
- Worker’s name and photo
- Employer’s name
- Personal identity number or coordination number
- Company registration number
How to Apply for F-tax and ID06 as a Foreign Company?
F-tax application:
- Register your foreign company with Skatteverket (Swedish Tax Agency)
- Submit the SKV 4632 form for foreign companies
- Provide documentation like company registration, ownership info, and contracts
- Wait for approval (can take several weeks)
ID06 Registration:
- Your company must be registered in the ID06 system
- Appoint an ID06 administrator
- Each worker must verify their identity (passport, residence permit, etc.)
- Cards are ordered through an accredited ID06 supplier
Common Questions?
Can workers without F-tax still work in Sweden?
Yes, but employers must deduct 30% tax unless the worker has F-tax status.
Do A1 forms replace F-tax?
No. A1 forms confirm social insurance coverage in your home country, but you still need F-tax for tax and business registration purposes.
Is ID06 needed for every worker?
Yes — all workers on a site are expected to have valid ID06 cards, regardless of their role.
If you’re working in construction in Sweden, F-tax and ID06 are non-negotiables. They show that you’re operating legally, transparently, and professionally.
Whether you’re a company expanding into Sweden or an individual worker, getting these sorted early helps you avoid delays, fines, or site access issues.
