How to Start an AB as a Consultant in Sweden 2026: Step-by-Step Guide

Starting an aktiebolag (AB) is the standard move for Swedish consultants who want to go independent. The AB gives you limited liability, tax flexibility through salary and dividend splitting, and a professional entity that clients take seriously. The process is straightforward — most consultants complete registration within 1–2 weeks — but the steps need to be done in the right order. This guide covers everything from initial registration to first invoice.

Why an AB (Not Sole Trader)

Most consultants have a choice between enskild firma (sole trader) and aktiebolag. For anyone who expects to earn consistently above approximately 400,000–500,000 SEK/year, the AB is almost always the better structure:

Tax efficiency. As an AB owner, you draw a salary (taxed as income) and can distribute remaining profits as dividends at a reduced tax rate (30% flat, compared to up to 55% marginal income tax on salary). The rules governing this split are the fåmansbolag (3:12) rules — more on these below.

Liability. The AB's debts are the company's debts, not yours personally. As an enskild firma, you are personally liable for everything.

Credibility. Most professional clients — particularly larger companies and public sector — prefer contracting with an AB over a sole trader. Many procurement frameworks require it.

Pension flexibility. Profits retained in the AB can be used to fund private pension contributions (tjänstepension through the company), which are tax-deductible at the company level.

Step 1: Register with Bolagsverket

The Swedish Companies Registration Office (Bolagsverket) handles AB incorporation. You can register online via verksamt.se (the joint business portal for Bolagsverket, Skatteverket, and Tillväxtverket) or by paper form.

What you need:

• A company name (check availability at verksamt.se before proceeding)
• A registered office address (your home address is fine)
• At least 25,000 SEK share capital (the legal minimum for an AB)
• A bank account for the capital deposit (most banks offer a founding account — see Step 2)
• At least one board member (you, as sole owner/director, is standard)

Cost: Bolagsverket registration fee is currently 1,900 SEK for online registration (paper is higher). Formation through a service provider (Bolagsrätt, StartaEgetInfo, or your accountant) adds 1,500–3,000 SEK in service fees but simplifies the paperwork.

Timeline: 1–3 business days for online registration, up to 2 weeks for paper. Verksamt.se processes are typically faster.

Step 2: Deposit Share Capital

Before the AB can be fully registered, you must deposit the 25,000 SEK share capital into a designated account. Most major Swedish banks (SEB, Handelsbanken, Swedbank, Nordea) and several neobanks offer startkapitalkonton (founding capital accounts) or can receive the deposit.

Once Bolagsverket approves the registration, the capital is released to the company's regular business account. You do not lose this money — it is the company's equity, available for business expenses. In practice, many consultants keep it in the company and draw it back in salary or dividends over time.

Step 3: Apply for F-skatt

F-skatt (företagsskatt, or more formally F-skattsedel) is the Swedish self-employment tax certificate. It signals to clients that you — not they — are responsible for paying your own taxes. Without F-skatt, Swedish clients may be required to deduct preliminary tax at source (30%) before paying your invoices.

Register for F-skatt at skatteverket.se or via verksamt.se simultaneously with your Bolagsverket registration. The application asks about your business, expected income, and whether you have existing employment relationships. Approval is typically within 1–2 weeks.

Important: Register the AB for F-skatt, not yourself personally. The AB is the contracting entity.

Step 4: Register for VAT (Moms)

If your company will invoice more than 80,000 SEK annually (essentially guaranteed for any consulting practice), you must register for VAT (momsregistrering) with Skatteverket.

Swedish standard VAT rate is 25% (the rate applicable to most consulting services). Once registered:

• Add 25% moms to all invoices to Swedish clients
• File quarterly VAT returns (momsdeklaration) via skatteverket.se
• Recover input VAT on business purchases (software, equipment, travel, etc.)

For EU clients outside Sweden, use the reverse charge mechanism — no Swedish moms on the invoice, but include the client's EU VAT number.

Register: Via skatteverket.se → "Anmäl och ändra uppgifter" → moms- och arbetsgivarregistrering. Can be done concurrently with the F-skatt application.

Step 5: Open a Business Bank Account

You will need a dedicated business bank account for the AB. Options in 2026:

Neobanks (faster, lower friction): Qred, Revolut Business, Nordigen/Lunar Business, or Pleo. These typically open accounts in days and have lower fees than traditional banks. Good for straightforward consulting operations.

Traditional banks (more full-featured): SEB, Handelsbanken, Swedbank, Nordea all offer business accounts. Higher fees but integrated with broader banking services (credit facilities, corporate cards, pension savings, payroll). Most consultants with stable practices end up at a traditional bank.

Requirement: Some banks require Bolagsverket registration to be fully complete before opening the account. Plan your timeline accordingly.

Step 6: Set Up Accounting Software

As an AB, you are legally required to maintain accounts (bokföring) and file an annual report (årsredovisning). Practically, this means:

Accounting software. The leading options for solo consultants in Sweden:

• Fortnox: The most widely used Swedish accounting platform. Strong VAT automation, direct Skatteverket integration, salary/dividend modules. Approximately 200–400 SEK/month depending on modules. Most accountants work with Fortnox.
• Bokio: Simpler and cheaper than Fortnox. Good for solo operators with straightforward invoicing needs. AI-assisted bookkeeping reduces manual entry. Approximately 100–250 SEK/month.
• Visma eEkonomi: Mid-market option with good feature set. Part of the Visma ecosystem, popular with accountants.

Accountant (redovisningskonsult). For your first year at minimum, hire an authorised accounting consultant (auktoriserad redovisningskonsult, AR, via FAR or SRF). They handle annual reports, VAT reconciliation, and can advise on salary/dividend optimisation. Typical cost for a solo AB: 5,000–15,000 SEK/year.

The Salary/Dividend Split (3:12 Rules)

The 3:12 rules (fåmansbolagsreglerna) govern how closely held AB owners are taxed on dividends. The rules determine how much you can take as low-taxed dividends (30% flat) versus salary.

The simplified rule (schablonregeln): The simplest approach — available to AB owners with a single or few AB — allows you to take dividends up to 3.84 base amounts (about 206,000 SEK in 2026) per year at the 30% rate, regardless of salary level. This is the most common approach for solo consultants in early years.

The main rule (huvudregeln): For higher dividends, you can use the main rule, which calculates allowable low-taxed dividends based on share capital, salary paid to yourself and employees, and a capital return percentage. The main rule typically allows more low-taxed dividends once the company has been profitable for several years.

Optimal salary. Drawing a salary that covers seven and a half income base amounts (7.5 IBB, approximately 540,000–560,000 SEK in 2026) maximises your public pension accrual. Below this threshold, additional salary does not increase public pension credits. Most consultants target this salary level and take remaining profits as dividends.

Timeline and Total Cost

Step	Time	Cost
Choose name, prepare documents	1–2 days	—
Bolagsverket registration	1–3 days	~1,900 SEK
Share capital deposit	Same day	25,000 SEK (capital, not cost)
F-skatt + VAT registration	1–2 weeks	Free
Business bank account	1–5 days	0–200 SEK/month
Accounting software	Same day	100–400 SEK/month
Accountant engagement	1 week	5,000–15,000 SEK/year

Total one-time cost to launch: Approximately 3,000–5,000 SEK (registration, initial accountant setup), plus 25,000 SEK share capital that remains in the company.

Ongoing monthly costs: 200–600 SEK (bank + accounting software), plus accountant fees spread monthly.

AB vs Enskild Firma: When to Choose What

Factor	AB	Enskild Firma
Setup cost	~3,000–5,000 SEK + 25k capital	~0–500 SEK
Tax efficiency (high income)	Better (3:12 dividend rules)	Worse (all income taxed personally)
Liability	Limited	Personal
Administrative overhead	Higher	Lower
Client perception	Professional	Variable

For most consultants expecting to earn above 400,000–500,000 SEK/year, the AB is the right choice from day one. For those starting out with uncertain income, an enskild firma as a temporary structure is acceptable, with conversion to AB once income stabilises.

First Invoice Checklist

Before sending your first invoice:

• AB registered with Bolagsverket (registration number — organisationsnummer — confirmed)
• F-skatt registered (check via verksamt.se)
• VAT registered (momsregistrering confirmed)
• Invoice includes: company name, organisationsnummer, date, due date, your bank/PG/BG details, VAT breakdown (or note "reverse charge" for EU clients), F-skattsedel reference

Consultant.dev lists active consulting assignments across Sweden. Once your AB is registered and F-skatt is in place, you're ready to apply.