Turnover support for individual traders
Individual traders whose turnover has fallen sharply as a result of the COVID-19 pandemic can apply for financial support.
The closing date for receipt of applications for the support periods from March to June 2021 is 15 September 2021.
What does the support involve?
The support is divided into four periods:
- March 2021
- April 2021
- May 2021
- June 2021.
For the support periods from March to June 2021, the support amounts to 90 percent of what you lost in net turnover compared with the same period in 2019. Each enterprise can receive up to SEK 96,000 in support.
The corresponding months in 2019 constitute the reference period for each support period. If you have received parental or sickness benefit under the Social Security Code for a total of more than 25 percent of the number of calendar days during the reference period, the corresponding months of the support period in 2018 should instead constitute the reference period of the support period (or alternatively the reference period).
Who can apply for the support?
Individual traders which have experienced a substantial decrease in turnover as a result of the ongoing pandemic are eligible to apply for turnover support.
You can also apply for the support if you are an individual trader together with someone else as a sole trader. In such cases, each partner must apply for their share of the sole trader enterprise.
Turnover support is also available for trading partnerships, including limited partnerships.
Information on previous and future support periods
The application period for support periods from March to July 2020 ended on 31 January 2021. The application period for support periods from August to October 2020, November to December 2020 and January to February 2021 ended on 30 April 2021.
The Swedish government has proposed that this support be extended so that the decrease in turnover which occurred between July and September 2021 forms the basis for the support. However, no final decision has yet been taken regarding this. The page will be updated once the government has reached a decision and only then will it be possible to apply for support for the support periods.
What requirements must be met in order for the County Administrative Board to award the support?
The conditions for receiving the support include:
- you recorded a turnover of at least SEK 180,000 throughout the whole of 2019 for the support periods from March to June 2021
- the loss of turnover was caused by the pandemic
- you have done whatever could be reasonably expected to exhaust the possibilities of receiving insurance compensation, damages and similar compensation for the lost turnover used to calculate the support
In order for the support to be awarded, the net turnover for
- March to June 2021 must have been less than 70 percent of the net turnover for the 2019 reference period.
How much will I receive in support?
You can receive compensation equivalent to 90 percent of the loss in turnover for the support periods from March to June 2021. As a sole proprietorship, you can receive support of up to SEK 96,000 in total.
When is the closing date for applications?
The deadline for receipt of applications is 15 September 2021.
How do I apply?
A read-only version of the e-service is available to enable you to see what information you will need without having to log in to the e-service.
If you have e-identification, you should use the e-service in the first instance. Exceptions are persons with a protected identity and persons registered as living abroad. They must apply using a paper form. Contact us and we'll help you.
What documents will I have to submit with my application?
Mandatory attachments to the application:
- Extract of the accounts for the financial year ending 31 December 2019 (or alternatively the 2018 reference period). An example of an extract of accounts is the profit and loss account/income statement for the 2019 financial year.
- Extracts of the accounts for the current reference and support period(s) for 2019 (or alternatively the 2018 reference period) and 2021. Examples of extracts of accounts are the profit and loss report/income statement and/or the ledger.
Documents which must be submitted with the application where appropriate:
- Decisions, payment notifications and other similar documents relating to insurance compensation, damages or other similar compensation for the lost turnover used to calculate the support.
- Decisions, payment notifications and other similar documents relating to other State support which you have received for the lost turnover used to calculate the support.
- Decisions, payment notifications and other similar documents regarding sickness benefit during the 2019 reference period.
- Decisions, payment notifications and other similar documents regarding parental allowance during the 2019 reference period.
- Decisions, payment notifications and other similar documents regarding unemployment benefit during the 2021 support periods.
Can the application be submitted by an agent?
If you wish to submit your application through an agent, you must use the paper version of the form. This can be ordered from us here at the County Administrative Board.
An application using a paper form and any additions to an e-application must be sent by ordinary post to:
Länsstyrelsen Västra Götaland
403 40 Göteborg
If you are not registered in Sweden, any questions regarding support under the applicable regulations will be considered by the County Administrative Board of Östergötland.
When will the National Board of Housing, Building and Planning pay the support?
The County Administrative Board will process applications in turn as they are received. The time it takes to get a decision can vary for different cases. This could be because an application needs to be supplemented or it could depend on how fast decisions are made at the County Administrative Board in question. That in turn depends on how many applications are received.
Applicants will receive notification when the County Administrative Board has made a decision about their case. After that, the National Board of Housing, Building and Planning will pay out the support. It could take up to a couple of weeks after the decision has been taken before the money reaches the applicant’s account.
FAQ about turnover support
Turnover support is aimed at sole proprietorships, while applications for reorientation support may be submitted by any enterprise or business, regardless of its operating form. The government has announced the extension of support periods for all support.
Example of reporting of income for the support period March 2021: For March 2021, you issued customer invoices totalling SEK 150,000, of which you received SEK 100,000 in payment during the period. The unpaid accounts receivable of SEK 50,000 have not yet been posted. In addition, in March, you received a payment of SEK 70,000 for a goods delivery that was fulfilled and invoiced in February. In your accounts, you have entered payments totalling SEK 170,000 (SEK 100,000 + SEK 70,000).
This is reported as follows: Income must be attributed to the month it would have been attributable to had each calendar month constituted a separate financial year. The payment of SEK 70,000 which you received relating to a goods delivery for February should therefore not be included in the net turnover.
However, when calculating your net turnover, you must include unpaid accounts receivable in the same way as if a set of annual accounts had been prepared. This means that the previously unposted accounts receivable of SEK 50,000 should be included in the net turnover figure. The sole proprietorship's total net turnover for the support period March 2021 therefore amounts to SEK 150,000 (SEK 170,000 – SEK 70,000 + SEK 50,000). In the event of a difference between the recognised income in the application and the extract of the accounts, you will need to submit underlying documentation verifying the difference.
Turnover support is also available for trading partnerships and limited partnerships.
Turnover support constitutes a taxable income for you in your business.
You will not be eligible for support if the loss of turnover was caused by the fact that you got a job and therefore did not have the time or opportunity to run your business. However, if the decrease in net turnover was caused by the effects of the COVID-19 pandemic, you may be eligible for turnover support, even if you got a job at that point.
Who does what?
The County Administrative Board is responsible for questions regarding support, processing, decisions concerning support and the follow-up of support that is awarded.
The County Administrative Board of Östergötland is responsible for coordinating the work of the county administrative boards relating to the support.
If you wish to appeal against the County Administrative Board's decision, you should do so via the Administrative Court.
The National Board of Housing, Building and Planning is responsible for developing the forms and the e-service for the support. The National Board of Housing, Building and Planning also distributes the support that is awarded.
Why did the government introduce the support?
Coronavirus has had a sudden and substantial impact on many businesses. Some businesses have been unable to benefit from the measures that have so far been introduced during the ongoing pandemic, such as support for short-term layoffs and reorientation support.