The handbook · Before you open
Start the company
This is the easy part. Fifteen minutes on verksamt.se and you have a company. What takes time comes after.
Summary
You choose between enskild firma, a sole trader business, and aktiebolag, a limited company. An enskild firma is free to start through Skatteverket, but you are personally liable for every debt. An aktiebolag costs 2,400 kronor to register at Bolagsverket and needs 25,000 kronor in share capital, which may be spent on purchases. Many restaurants are run as aktiebolag.
Numbers to plan with
- SEK 25,000
- is the lowest share capital in an aktiebolag. The money becomes the company's and may be used.
- SEK 2,400
- is what it costs to register an aktiebolag in the Bolagsverket e-service
- SEK 0
- is what F-skatt and moms registration cost at Skatteverket
- 6 and 12 %
- VAT on the food. Takeaway 6 percent, eating in 12 percent. Alcohol 25 percent.
Enskild firma or aktiebolag
In an enskild firma you and the company are the same thing. If something goes wrong it is your money that stands behind the debts. An aktiebolag is a legal person of its own with its own finances. It costs more to start and needs more paperwork every year, but it keeps your private finances and the restaurant's apart.
A restaurant has big purchases, staff and often a lease that runs for several years. That is why most people pick aktiebolag. Landlords and wholesalers often ask for it before they sign.
- Enskild firma: free to get going with F-skatt, but you are liable with everything you own. Protecting the name costs 1,800 kronor at Bolagsverket.
- Aktiebolag: 25,000 kronor in share capital that can be spent at once on a fridge, an oven or stock
- Handelsbolag, a partnership, rarely suits a restaurant, because there you are liable for your partner's debts too
- Changing the form of company later is possible, but it costs time and money. Choose right from the start.
Everything you do on verksamt.se
Verksamt.se is the shared site of the authorities. Bolagsverket, Skatteverket and Tillväxtverket are behind it. You log in with bank-id and do it all in one place.
Do it in this order, and you avoid waiting for a case to be handled before the next step can start.
- Register the company and the company name
- Apply for F-skatt. Without it you cannot invoice other companies.
- Register for moms. A restaurant is almost always liable for moms.
- Register as an employer if you are going to have staff, even if it is only one extra person at weekends
- Get a business account at the bank. It takes longer than people think, so start early.
The name, the domain and Google
The name has to be easy to spell, easy to say on the phone and easy to find on Google. Check three things before you decide: that the name is free at Bolagsverket, that the domain can be bought, and that there is not already a restaurant with the same name in the next municipality.
- A short name is easier on a sign, a box and a receipt
- Avoid a name that only works in one language if you want to reach the whole town
- Buy the domain right away, it costs a few hundred kronor a year
- Set up a Google Business Profile as soon as you have an address, even before you open
Moms, contributions and tax
From 1 April 2026 the VAT on food sold as goods is 6 percent. Restaurant services stay at 12 percent, which is when the guest eats on the premises. If you sell both takeaway and food eaten in the dining room, you handle both rates in the same till. The cut is temporary and runs to the end of 2027.
If you have employees, employer contributions of 31.42 percent come on top of the gross wage. That figure must be in there when you cost a schedule.
| This is what you pay | About | When |
|---|---|---|
| VAT on takeaway | 6 percent | Food as goods. Reduced to the end of 2027. |
| VAT when the guest eats in | 12 percent | Restaurant service. Alcohol is always 25 percent. |
| Employer contributions | 31.42 percent of the wage | The month after the wage payment |
| Preliminary tax | Based on your own forecast | Every month |
Bookkeeping and insurance
Everything has to be booked. A restaurant has many small receipts and cash moving around, so pick a program where you photograph the receipt straight from your phone. Many handle it themselves the first year and bring in an accounting firm when turnover grows.
- Business insurance with property, liability and business interruption. The landlord often requires it in the lease.
- Keep every record for seven years, including the slip from the hardware shop
- Keep the business account apart from the private one. If you mix them, the bookkeeping gets expensive to sort out.
Common questions
Which form of company suits a small grill?
Aktiebolag in many cases. You get better protection if something goes wrong, and landlords often take you more seriously. If you run a small sausage cart with no staff, enskild firma can be enough the first years.
How long does it take to get F-skatt?
Plan for weeks. Send in the application as soon as the company is registered, long before you plan to open. The current handling time is on the Skatteverket site.
Do I have to have an auditor?
No, small aktiebolag need no auditor. You still need running bookkeeping and an annual report. An accounting firm costs around two thousand kronor a month for a restaurant and often saves more than that.
Can I start the company before I have found premises?
Yes, and it is smart. With a company registration number you can sign agreements, open a business account and get prices from wholesalers. A company that sits still costs almost nothing.
Can I run the restaurant next to another job?
The first months maybe. In the long run it rarely works. A kitchen needs someone who decides every day, and those decisions cannot wait until the evening.