Turnover support for individual traders
Do you run a sole proprietorship whose turnover has fallen sharply as a result of the COVID-19 pandemic? If so, you can apply for financial support for your sole proprietorship.
The e-service for applications is closed.
Who can apply for the support?
Sole proprietorships 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 run a sole proprietorship 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.
What does the support involve?
The support is divided into three support periods:
- December 2021
- January 2022
- February 2022
For the December 2021–February 2022 support periods, the support is 90 per cent of what you lost in your net turnover compared with the same period in 2019. Each enterprise can receive up to SEK 72,000 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 per cent 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).
Information on previous 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 application period for support periods from March to June 2021 ended on 15 September 2021. The application deadline for support periods July to September 2021 was 30 November 2021.
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 December 2021 to February 2022
- 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
- December 2021 to February 2022 must have been less than 70 per cent of the net turnover for the reference period in 2019.
How much will I receive in support?
You can receive compensation equivalent to 90 per cent of your loss in turnover for the support periods from December 2021 to February 2022. As a sole proprietorship, you can receive support of up to SEK 72,000 in total.
When is the application deadline?
The deadline for applications was 2 May 2022.
How do I apply?
You can no longer apply for support.
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 2021/2022. 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 2021/2022 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
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.
Turnover support constitutes a taxable income for you in your business.
Turnover support is also available for trading partnerships and limited partnerships.
Example of income reporting for the support period December 2021
In December, you issued customer invoices totalling SEK 150,000, for 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 December you received a payment of SEK 70,000 for a goods delivery that was fulfilled and invoiced in November. In your accounts, you have entered payments totalling SEK 170,000 (SEK 100,000 + SEK 70,000).
How to report your income
Income must be attributed to the month to which it would have been attributable had each calendar month constituted a separate financial year. Thus, the payment of SEK 70,000 you received in November for a goods delivery should 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 December support period thus 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.
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?
The coronavirus has had a sudden and substantial impact on many business owners. Some business owners 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.