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Starting Business in Europe and starting or developping your business from another EU country
If your company is established and registered in another EEC country or outside the European Community and is willing to develop business here, there are some simple and flexible ways to do.
Quick description of legal European requirements for foreign companies:
concerning employees: in case of payment of salaries: local registration as employer in each country where employees are working and living for more than 6 months. The employer is liable to pay local social contributions in force in each country. Local Income Tax and Social Insurance for the employees. Limited exceptions in some cases apply for experts, researchers, etc...No obligation if purchasing of technical and commercial services supplied by independent consultants (share companies and/or sole proprietorship): in theses cases, consulting services are invoiced.
we manage all HR matters in Sweden, issue the payrolls, and pay the social contributions
concerning local registration of a company i.e. building subsidiaries as legal entities: it is a choice of organization. The permanent establisment is something else : a foreign company may register a permanent establishment ie. branch, and not a subsidiary. The definition of permanent establishment is official in Europe but an individual assessment is done in each country. A subsidiary is a legal entity with share capital , shareholders and Board of Directors liable to accountancy, income Tax and local VAT. A branch is liable for local accountancy, income tax (in case of profit) and VAT in respect of the local rules.
Invest In Sweden Agency www.isa.se explains in clear guidelines how a foreign company may ground a branch, just visit their pages . The "representation office" and the branch ("filial" in Swedish) are not the same . Above confusing vocabulary, it is important to understand how they are working in practical, selling or not.
According to the Swedish Tax Office, companies have de facto a "permanent establishment" when they are driving in Sweden a business with staffers (physical people directly employed or not) using equipments at a fixed place (space at their disposal, rented or not) for a while. The time requirement is not defined but may depend on the nature of the business. A company driving business in Sweden from a non-registered permanent establishment has to send a Tax return and the profit of this business is taxable in Sweden. The present interpretation of the concept of "permanent establishment" is clearly the same in Sweden and other countries engaged in mutual Tax Treaties.
we book all transactions of your Swedish branch and manage contacts with the local auditor and we issue the reports for the mother company
concerning VAT: companies have no obligation of VAT registration if they sell goods/services to VAT registered companies: the buyer is liable to declare and pay VAT in its country. They have this obligation in case of sales to private persons (not liable for VAT) over the thresholds and in case of supply of some services that are liable for VAT according to the last version of the European Directive on services. Other obligations concerning purchases over the thresholds in some cases. VAT registration may be voluntary if convenient for running the business for example in case of input VAT.
as your VAT representative in Sweden, we manage invoicing, in and out VAT and declare VAT on your behalf
Registration of subsidiaries, branches , registration as employer and VAT registration may be independent and not connected.
Registration for VAT may depend on the nature of business.
Attention: some of the European countries assess the right to VAT refund according to particular and local conditions regarding the kind of business as well as the way of driving it.
ScanVatRefund.com is VAT representative in Sweden for foreign companies that need to have a simple and flexible legal structure for driving their European business.
Events and conferences organizers, companies selling at distance, companies employing personal at distance, contact us for employer and/or VAT registration. VAT registration in Sweden is offered at a fixed price of 200 euros until 31th of December 2012