New rules regarding co-ordination numbers

New rules regarding co-ordination numbers

On 18 June 2021 changes in the law came into force regarding co-ordination numbers. The purpose of these changes is to make co-ordination numbers more secure and the information in the population register more accurate. Do you have employees with co-ordination numbers? Take a look at the information about the new rules which we at Azets have compiled here.

A co-ordination number is an identifier that the authorities assign to people who are residing in the country for whatever reason but who are not registered in Sweden. For example, foreign nationals who are working temporarily in Sweden. The purpose of co-ordination numbers is to enable authorities and other societal functions to identify people even though they’re not registered in Sweden.

For employers of people who are not or have not been registered in Sweden, and who have a co-ordination number, it may be a good idea to check whether the co-ordination numbers you are using are active or need to be renewed. It is the employee’s responsibility to apply for a renewal and they must visit the service office of the Swedish Tax Agency.

Here are a few key points about what the new law involves:

ID check when assigning co-ordination numbers

An individual who is applying for a co-ordination number must apply in person to the Swedish Tax Agency and provide evidence of their identity. Requiring the applicant to appear in person enables the Swedish Tax Agency to perform a thorough ID check and prevents co-ordination numbers being assigned on incorrect grounds.

Dormancy declaration of co-ordination numbers

A co-ordination number will be declared dormant after five years from the date the number was assigned, unless an authority or the individual has submitted an application for renewal of the number. A co-ordination number can also be declared dormant if there are other reasons for this, such as:

  • the co-ordination number has been assigned on incorrect grounds, e.g. supported by false ID information;
  • the person has finished their studies or a temporary position and has also left the country;
  • someone has been assigned several co-ordination numbers which is the reason for different identities; or
  • the person has settled in the country and will be registered.

Renewing a co-ordination number

The individual, an authority or another body determined by the government can request that a co-ordination number be assigned. They can also apply for the renewal of a number that is dormant. The Swedish Tax Agency may only renew a dormant co-ordination number if the conditions for assigning a co-ordination number are satisfied. If a person’s co-ordination number is dormant, a request or application for a new co-ordination number for the same person will be considered to be an application for renewal.

An obligation for individuals to notify changes of contact address

A person with a co-ordination number who has a contact address registered in the Swedish population registration database must notify changes of address to the Swedish Tax Agency. Foreign contact addresses can also be registered. The duty of notification does not apply if the co-ordination number is dormant.

Inform the Swedish Tax Agency in the event of suspected errors in the population register

The Population Registration Act introduces an obligation for all authorities, both state and municipal, to inform the Swedish Tax Agency if it can be assumed that information in the population register is false or incomplete. 

Do you as an employer have any questions about the new rules? Contact us at Azets. We are experts in payroll administration, HR and accounting, and offer advice to companies that need help.

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