Declare taxes and VAT for your Stim payments

A so‑called list-based authorization (verklistestyrd fullmakt in Swedish) applies only to certain works. The publisher then submits a work list together with the signed authorization. Stim ensures that the publisher only receives money for the specified works while the rest of the Stim payments go directly to the creator.

A payment from Stim includes the taxes you must pay. You must therefore declare taxes yourself when you file your tax return. Each year Stim sends a payment income statement to the Swedish Tax Agency (Skatteverket). Find this statement on My Pages.

Since Stim does not withhold tax from payments made to you, we do not pay any social security contributions (socialavgifter in Swedish) either. Therefore you need to deposit these sums to your tax account as well.

Read more at the Swedish Tax Agency about tax and royalties.

If you have received an advance from a music publisher, it is common for the publisher to receive the Stim compensation as repayment of the advance. According to accounting and tax rules, an advance is not a loan.

Declare the income as follows:

• The part of the advance amount that is based on your performance, and which you are considered to have fulfilled during the year according to your agreement, should be recorded in your accounting as “income” (sales) (intäkt/försäljning in Swedish).
• The part of the advance amount that you have not yet performed should instead be recorded as “liability” (skuld in Swedish).

As you fulfil your obligations to the publisher, you should reduce your debt in the accounting. Note that we at Stim do not know the size of your advance. When the advance is covered the publisher contacts us and cancels the authorization.

If you have a company you are also liable for VAT. Check with your local tax office if you are unsure. VAT is calculated on your Stim payments and is paid at the same time as the regular payment, but you must have notified us that you are VAT-registered to receive VAT.

Are you VAT-registered? Send a copy of the tax authority's VAT registration certificate together with the form notification of payment to a company to:

Stim
Member Services
Box 17092
104 62 Stockholm

Log in to "My Pages" and go to "My Stim payments" in the menu. There is a button for the income statement at the top of the page. Here you will find your income statements from the past five years.

The income statement is a summary of the total Stim compensation we paid you during the previous year. We automatically send this information to the Swedish Tax Agency (Skatteverket).

Stim does not withhold taxes on the compensation for you as a music publisher, but we pay out VAT if you submit your VAT registration certificate to:

Stim
Member Services
Box 17092
104 62 Stockholm

Read more about payments to companies below.

Fill in the form below and email it to [email protected] with the subject line 'Transfer to company'.

• Notification of payment to a company (pdf)

You can also send the form by regular mail to the following address:

Stim
Member Services
Box 170 92
104 62 Stockholm

To cancel a transfer to your own company, or to a company with multiple owners, send the information together to us. You need to include:

• A cancellation of the transfer signed by all company owners.
• Which account the Stim compensation should be deposited into in the future.
• Account details for all parties involved.

Email the complete cancellation to [email protected] with the subject line 'Cancellation of transfer'.

You can also send the information by regular mail to the following address:

Stim
Member Services
Box 170 92
104 62 Stockholm