What does it mean to invoice without a company?

Invoicing without a company (Swedish: egenanställning) means you can invoice clients and take on assignments without starting your own business. You become temporarily employed by an umbrella company like Paidin which handles all administration, taxes and invoicing for you. You focus on the assignment and receive your salary and have your personal tax return filed.

How does invoicing without a company work?

You sign up (create an account) with an umbrella company. When you have an assignment to carry out, you create an invoice through the company's portal. The umbrella company sends the invoice to your client, receives the payment and pays out your salary after deducting their fee, employer contributions and tax.

In practice it looks like this:

1. You find an assignment yourself (or a client contacts you)
2. You register with an umbrella company (e.g. Paidin.se)
3. You carry out the assignment and create an invoice through the portal
4. The invoice is sent to your client
5. The client pays according to payment terms (standard 30 days), the umbrella company deducts fee, tax and VAT
6. You receive a net salary paid to your bank account

Who can invoice without a company?

There are no special requirements for education or industry. Hundreds of thousands of people in Sweden invoice without a company across a wide range of industries. The most common professional groups:

• Creatives and culture - artists, musicians, actors, photographers, decorators and entertainers. The largest group.
• Marketing and design - marketers, communicators, designers and graphic artists. A fast-growing segment.
• Photo, film and influencers - image and sound technicians, film workers, content creators and influencers.
• IT and tech - architects, system developers, test managers and IT consultants. The industry with the highest average invoices.
• Construction and trades - carpenters, painters, electricians and other tradespeople. One of the largest industries by turnover, often linked to ROT deductions (tax deduction for home renovation).
• Writers and translators - authors, journalists, interpreters and translators.
• Health and medical - dentists, therapists and other healthcare professionals with high hourly rates.
• Educators and lecturers - course leaders, coaches and instructors.
• Anyone with side gigs - combine with a regular job, studies or retirement.

Invoice without a company vs. your own company

Rule of thumb: Invoicing without a company is best suited if you take occasional assignments, want to test a business idea, or simply want to avoid the administration. Starting your own company may be more economically advantageous if you have continuous assignments and invoice large volumes.

Thinking about starting your own company? We also offer accounting services through Paidin Redovisning. We can handle bookkeeping, tax returns and financial advisory for you. A natural next step when you've invoiced without a company and feel it's time to take the leap and become a business owner.

What does it cost to invoice without a company?

• Typical fee in the industry: 3.5–8% of the invoice amount
• Paidin's fee: 4.8% of the invoice amount (excl. VAT)
• Paidin: first invoice – Free!

In addition to the service fee, the same costs as for all employment apply: employer contributions (31.42% for most people), preliminary tax and holiday pay. You would have paid these yourself if you had your own company. The difference is that the umbrella company handles all the administration.

Calculate what you'll receive in salary →

Taxes when invoicing without a company

When you invoice without a company, the umbrella company handles all tax management:

• Employer contributions - Typically 31.42%. Deducted from the invoice amount before salary payment.
• Preliminary tax - Standard 30% on the recommendation of the Swedish Tax Agency. Contact us if you want to change the tax rate.
• VAT - Typically 25%, but 12%, 6% or 0% may apply depending on the service. For construction services, reverse charge VAT may apply. Reported to the Swedish Tax Agency.
• Holiday pay (12%) - Paid out as standard with each salary. You can also choose to withhold the holiday pay and receive it once a year, just like with a regular employment.

You don't need an F-tax certificate, declare VAT or file employer declarations.

History: Invoicing without a company in Sweden

The ability to invoice without a company has existed in Sweden since the late 1990s. Frilans Finans, founded in 1999, was one of the first umbrella companies in the industry. Since then, the market has grown with a dozen players offering similar services with different focuses on pricing, service and additional features, including Paidin, which was founded as early as 2015.

The model has become increasingly established as the gig economy and freelance work have grown. Today, hundreds of thousands of people in Sweden are estimated to invoice without a company in some form.

Frequently asked questions about invoicing without a company

Is it legal to invoice without a company?

Yes. Invoicing without a company (self-employment) is an established and legal model in Sweden regulated by existing labour law and tax legislation.

Can I invoice anyone?

You can invoice both companies and individuals, but not your regular employer.

Does it affect my unemployment insurance?

It can. Contact your unemployment insurance fund for specific information about your situation.

How quickly do I get paid?

You receive your salary the banking day after your client has paid the invoice. Standard payment terms are 30 days, but other terms can be agreed between you and the client. If nothing else has been agreed, the client always has the right to pay within 30 days. Read more about payment terms →

How do I choose the right company to invoice through?

Compare support, payout time, fees, and any extra costs. Be thorough and calculate what any "tiers" and similar setups cost for your specific invoicing. Feel free to try with a first invoice with us as we offer it for free!