Enskild firma – individual enterprise
The easiest option for those who start alone and from scratch. An individual entrepreneur is actually not a legal entity, that is, the tax authority will not consider the owner's personal finances separately from the company finances. Accordingly, if the company has debts, they will be completely under the responsibility of its owner. Conveniently, when registering, you do not need start-up capital and company charter. The bookkeeping in this case is pretty simple. You can act as an individual entrepreneur if there are no cases of bankruptcy or debts in your credit history. It is worth remembering that individual entrepreneurship is not the most profitable form in terms of taxation. If things go well and the amount of profit for the year exceeds 700,000 SEK, then it is better to re-register the company as a joint stock company (AB) in order to pay less taxes.