PR Packages, Campaigns and Influencers – A Tax Guide for Brands in Sweden
Why this matters for your brand
Sending out PR packages, inviting influencers on press trips or paying for sponsored content is no longer a grey area in Sweden. In recent years, Skatteverket has clarified that essentially anything of value a company gives an influencer for marketing purposes counts as compensation – which can trigger obligations to pay employer contributions, withhold tax, and report the transactions.
This applies whether the influencer actually posts about the product or not. As the brand making the payment, you often carry the responsibility – particularly when the influencer doesn't hold F-tax certification.
The basic principle: no special rules, but plenty of detail
Skatteverket is clear that there are no special tax rules for influencers. The general rules on compensation, employer contributions and tax withholding apply. What you as a brand need to do depends entirely on one thing:
Does the influencer hold F-tax certification (F-skatt) or operate through a limited company – or do they have A-tax status (A-skatt)?
Scenario 1: The influencer has F-tax or a limited company
This is the simplest scenario for you as a brand. When you engage an influencer with F-tax certification or who operates through a Swedish AB, the recipient is responsible for:
Reporting income
Paying income tax
Handling VAT (if VAT-registered)
Paying self-employment contributions or employer contributions through their own company
Your responsibility as a brand is mainly to ensure you have a correct invoice, verify the F-tax certification (always check), and book the cost as a deductible marketing expense in your company.
Scenario 2: The influencer has A-tax status
This is where it gets significantly more complex – and where many brands make mistakes. When you engage an influencer with A-tax status, you effectively become the employer for that specific assignment and must:
Pay employer contributions (arbetsgivaravgifter)
You must pay employer contributions on the compensation if:
The influencer does not have F-tax certification, and
The combined market value of compensation (together with any other compensation paid to the same person during the year) reaches at least 1,000 SEK during a calendar year.
This applies to compensation in the form of money, products, services, discounts or discount codes. Skatteverket explicitly mentions PR trips and subscriptions as examples of services that are covered.
Withhold tax on cash compensation
You must withhold tax (normally 30%) if:
The compensation is paid in cash
The influencer is not approved for F-tax
Total compensation reaches 1,000 SEK or more during the calendar year
If you're only sending products and services – no cash payment – there's nothing to withhold tax from in practice. The tax burden then falls on the influencer, who must pay it themselves. This often results in tax owed at the end of the year (kvarskatt), which is important information to communicate when initiating the collaboration.
How the value is calculated
Employer contributions are calculated on the total value including VAT. If the influencer is VAT-registered, contributions can instead be calculated on the value excluding VAT.
Special cases that are often missed
Discounts and discount codes
Discounts and discount codes only have a taxable value when they are used. The taxable value is the difference between what the influencer actually pays and the market value. In practice this means you as a brand may need to track redemption to report correctly.
Press trips, hotel stays and experiences
Skatteverket's legal department has confirmed that influencers must pay benefit tax on the combined value of participation in press trips, hotel stays and experiences. For influencers with their own companies, this also means employer contributions on the value. For participants without their own company, the company behind the event is responsible. The same rules apply to sponsored treatments and procedures.
Goodiebags and event gift bags
Goodiebags are taxable unless they consist of simple promotional items distributed to the public. Be aware that a goodiebag with multiple products can quickly cross the 1,000 SEK threshold when accumulated with other compensation across the year.
Products as "work tools"
This is a grey area. If a product is needed to carry out the assignment and is returned afterwards, it may in some cases qualify as a work tool. However, if the influencer keeps the product for personal use or uses it in their business after the assignment, it must be reported as income. Loans of apartments, vehicles or more expensive products are generally not covered by the rules on tax-free work tools – the rules on housing benefits, car benefits and so on apply instead.
Documentation – what you must keep
Because you as the payer may be liable for employer contributions, you must keep records of:
Who received the products or services
Which products or services they received
The market value of what was sent
This applies even when the individual value is low. You must report payments if the influencer has A-tax and has received products or services worth at least 100 SEK in total during a calendar year. Reporting is done via the monthly employer declaration (arbetsgivardeklaration) at the individual level.
Working through an agency, agent or platform
Responsibility for employer contributions and reporting depends on who has influence over how products, services or other compensation are distributed:
The intermediary has influence: The intermediary (agency/agent) is considered the payer of the compensation and is responsible for employer contributions and tax withholding.
The intermediary has no influence: You as the brand are considered the payer and bear the responsibility.
This makes contract drafting with your agency important. Clarify in the contract who actually makes decisions about which influencers receive which products or compensation.
Platform economy and DAC7
Since 2023, new rules apply to digital platform operators. Swedish platforms are in some cases required to report what users earn from selling goods or services through the platform. This primarily affects the platform operators themselves, but brands engaging influencers through platforms should still be aware that reporting takes place.
Practical checklist for brands
Always verify F-tax before a collaboration starts – it determines everything else.
Book the value of products, services, trips and experiences that are sent or offered, not just cash payments.
Include clear tax terms in the contract: Who is responsible for what? Is the compensation gross or net?
Inform A-tax influencers that they may end up with tax owed on the product value.
Save documentation of who received what, value and date – for at least seven years for bookkeeping requirements.
Add up all compensation to the same person during the year – the 1,000 SEK threshold is cumulative.
Include VAT correctly when valuing compensation.
Report monthly in the employer declaration when thresholds are exceeded.
Clarify responsibility with agencies in writing in your contract.
Consult an accountant or tax lawyer for larger campaigns or when in doubt – the rules are general but their application is specific.
Closing thoughts
Marketing costs for influencer collaborations are in most cases deductible for your company, which is the upside of handling the tax correctly. The real risk lies in failing to report employer contributions or withholding tax when required – this is where Skatteverket focuses its audits, and where back taxes and penalties can become costly.
The simplest way to minimise risk is to work with influencers who have F-tax or a limited company, use clear contracts, and book every PR mailing as if it were a salary expense. The administration then largely takes care of itself – and your campaign can focus on what it's meant to do: build the brand.
This article is a summary based on publicly available information from Skatteverket as of May 2026. Tax rules can change and every collaboration has its own specific circumstances. Always consult an accountant or tax lawyer for advice in your individual case.
Sources:
Skatteverket – Compensation and payment to influencers
Skatteverket – Influencers and advertising collaborations
Skatteverket – Legal guidance, internet income