How to Get ID06 for Your Employees in Sweden (2026)

The Swedish ID06 system is mandatory on almost every construction site in Sweden. A worker cannot enter a construction site without an ID06 card. In practice, this means that access to the site is completely dependent on proper registration in the ID06 system. While the rules surrounding ID06 are strict, the process does not have to be unmanageable. With professional advice and proper planning, the practical obstacles can usually be overcome.

What Is ID06?

ID06 is a Swedish electronic identification system used to register and track individuals working on construction sites. The system was introduced as a result of Swedish tax legislation that entered into force in 2016, with the aim of combating undeclared work and increasing transparency within the construction sector.

Beyond simple identification, the core purpose of the ID06 system is to ensure that only workers and companies that comply with Swedish legislation are allowed access to construction sites. For this reason, the requirements for issuing ID06 cards are designed to mirror and enforce compliance with several key areas of Swedish law, including:

• Swedish tax law for companies, such as registration and F-tax approval

• Swedish tax law for individuals, including employees and sole traders

• Swedish migration law, particularly work permit requirements for non-EU citizens

• Swedish social security legislation, including EU coordination rules and A1 certificates
  

In this way, ID06 functions as a practical control mechanism, ensuring that tax, migration, and social security rules are followed before work is carried out on site.

Although there are several approved electronic identification systems in Sweden, ID06 is by far the most widely used and recognised provider.

ID06 readers are installed at the entrance gates of construction sites. This means that only workers who hold valid ID06 cards can enter the site. As a result, it is essential that every employee has a personal ID06 card issued before work begins. Without a valid card, access to the construction site is not possible.

What Are the Requirements for the Employer to Obtain ID06?

In order for ID06 cards to be issued for a company’s employees, certain requirements must be met at the employer level. These requirements are assessed before any individual cards can be granted and are a fundamental part of the ID06 approval process.

Employer Requirement – Swedish F-tax

The most important requirement is that the employer is approved for Swedish F-tax.

An approved F-tax registration confirms that the company or sole trader is recognised by the Swedish Tax Agency as independently responsible for paying its own taxes and social security contributions in Sweden. In practical terms, this means that:

• the company or sole trader is registered with the Swedish Tax Agency

• invoices issued to Swedish clients are paid without withholding tax

• the company is treated as conducting business activities under Swedish tax law
  

Without Swedish F-tax approval, ID06 cards cannot be issued to employees of the company.

What Are the Requirements for the Employee / Worker to Obtain ID06?

In addition to the employer-level requirements, each individual worker must meet specific criteria in order to be issued an ID06 card. These requirements relate primarily to social security coverage, personal identification, migration status, and identity verification in Sweden.

A1 Certificate Requirement

As a starting point, the worker must hold a valid A1 certificate. The A1 certificate demonstrates that the individual remains covered by the social security system of another EU or EEA country while working temporarily in Sweden.

In some cases, a copy of a submitted A1 application may be accepted on a temporary basis, depending on the circumstances and the project duration.

Swedish Coordination Number or Personal Number

In most cases, the worker must also have a Swedish coordination number or a Swedish personal identity number.

A coordination number is a personal identification number issued by the Swedish Tax Agency (Skatteverket) to individuals who are not registered as residents in Sweden. It is commonly used for temporary work assignments.

If the worker does not have a coordination number:

• an ID06 card can still be issued

• the validity is limited to a maximum of 25 days per card

• no more than three cards can be issued
  

This means that a worker without a coordination number can only hold ID06 cards for a total of 75 days (3 × 25 days). For many projects, this time limitation creates practical difficulties.

A Swedish personal identity number, on the other hand, is only issued to individuals who are permanently resident in Sweden. Holding a personal number will normally trigger an obligation to file Swedish tax returns. For this reason, a personal number should generally not be applied for by individuals who are only working temporarily in Sweden.

Identity Verification – Passport or ID Card

For every ID06 card, regardless of whether the worker is an EU citizen or a non-EU citizen, the individual’s passport or national ID card must be verified in person.

This identity verification:

• must be carried out physically in Sweden

• requires the worker to attend an authorised verification office

• is a mandatory step before an ID06 card can be activated
  

We assist our clients with booking these verification appointments and coordinating the practical steps required.

From 2026 onwards, it is planned that passport and ID verification will also be possible digitally through a mobile application. However, this functionality has not yet been implemented, and until it is fully operational, in-person verification in Sweden remains mandatory.

Exception Under the 183-Day Rule

In certain situations, the so-called 183-day rule may apply. Where this rule is applicable, the worker may be granted an ID06 card without holding either a coordination number or a personal number.

To rely on this exception:

• a manual exemption application must be submitted

• the conditions of the 183-day rule must be met

• the exemption must be approved before ID06 cards are issued
  

For non-Swedish companies with time-limited projects in Sweden, this is often the most efficient and least burdensome route to obtaining ID06 cards. We can manage this application process on your behalf.

Non-EU Citizens

For non-EU citizens, the process of obtaining an ID06 card is more complex. In addition to the ID06 requirements, Swedish migration rules must also be satisfied.

In practice, this means that the individual must either:

• hold a valid Swedish work permit, or

• fall within one of the specific exemptions under Swedish migration legislation
  

We can assist with assessing these requirements and providing guidance where needed.

SINK-tax or A-tax Applications

A coordination number is often issued in connection with an application for SINK-tax, which is Sweden’s non-resident tax regime with a flat tax rate of 22,5 percent applying to 2026.

Alternatively, a coordination number may be issued if the worker applies for A-tax, which applies to Swedish tax residents and involves progressive tax rates of approximately 30–55 percent.

However, both SINK-tax and A-tax applications have important consequences. In particular, they:

• trigger Swedish taxation of the worker’s salary

• require the employer to withhold Swedish preliminary tax

• impose ongoing reporting and payment obligations on the employer
  

Because of this, applying for SINK-tax or A-tax solely to obtain a coordination number can result in unnecessary tax exposure and administrative burdens. Foreign companies are therefore strongly advised to seek professional advice before proceeding.

If a worker has applied for either A-tax or SINK-tax, an ID06 card with a validity of three months can be issued. Therefore, for longer projects, this route could be the way to go, although, as mentioned, there will be compliance to take care of as a consequence.

Validity With a Coordination Number

Once a valid Swedish coordination number has been issued, the situation becomes significantly more straightforward. Workers who hold a coordination number may be issued ID06 cards with a validity of up to 24 months.

For companies carrying out construction projects in Sweden, obtaining coordination numbers for their workers is therefore often a key step in ensuring smooth access to construction sites. We can assist throughout this process.

Process of Obtaining ID06

The process of obtaining ID06 cards involves several steps that must be completed in the correct order. In practice, this is often where foreign companies encounter difficulties. Below is a structured overview of how the process normally works.

1. Apply for Swedish F-tax - The first and most fundamental step is that the company must be approved for Swedish F-tax. Without F-tax approval, it is not possible to proceed with ID06.

2. Register the Company with ID06 - Once F-tax has been granted, the company must be registered with ID06. This requires entering into an agreement with ID06.Under current rules, this agreement can normally only be signed after the company’s representatives have travelled to Sweden. However, the process can also be completed through a power of attorney. This is how we usually handle the registration, by entering into the agreement on behalf of the foreign company.

3. Apply for an Exemption Under the 183-Day Rule (if applicable) - After the company is registered with ID06, the next step is often to apply for an exemption under the 183-day rule. This is done through a manual application to ID06 and, in most cases, the processing time is short, often one to two working days.

4. Book Passport or ID Verification in Sweden - Before an ID06 card can be issued, the worker’s passport or national ID card must be verified in person in Sweden.We assist by booking these verification appointments at authorised verification offices and by coordinating the practical steps to ensure that the verification is completed without delays.

5. Order Individual ID06 Cards for Each Worker - Once the exemption has been approved, or where a coordination number already exists, individual ID06 cards can be ordered for each worker.We normally order the cards using the Express Plus option. This allows the employee to complete the passport or ID verification and receive the ID06 card at the same time, without waiting for the card to be produced and delivered later.
   

If you would like assistance with managing the entire ID06 process, from Swedish F-tax registration to identity verification and the issuance of ID06 cards, please feel free to contact us. We regularly handle the full procedure on behalf of foreign companies and focus on identifying the most efficient solution while avoiding unnecessary tax registrations and administrative burdens.

Summary – ID06 Requirements

Employer-Level Requirements

• the employer must be approved for Swedish F-tax
  

Worker-Level Requirements

• a valid A1 certificate

• a Swedish coordination number, an approved exemption under the 183-day rule, or 3x time limited (25 days) ID06 cards

• in-person verification of passport or ID card in Sweden
  

While the formal requirements appear straightforward, the ID06 system is deliberately structured to reflect compliance with Swedish tax, migration, and social security legislation. If handled incorrectly, the process can therefore trigger unintended legal and administrative obligations for both the employer and the worker.

Can You Take Care of the Entire ID06 Process for Us?

TaxHelpSweden can assist your company with the entire ID06 process, from initial planning and legal assessment to identity verification and the issuance of ID06 cards. We focus on identifying the most efficient route in each case, while avoiding unnecessary tax registrations and administrative burdens.

Often, the setup we use is a combination of the 183-day rule and so-called Express Plus cards, which allow the foreign employee to have their passport or ID validated and receive an ID06 card at the same time, thereby avoiding the need to wait for the production of the ID06 card.

Please reach out to us if you would like professional assistance with obtaining ID06 cards for your employees.