In Sweden, you register through verksamt.se, either as an enskild firma (free, with F-skatt from Skatteverket) or as an aktiebolag (about SEK 2,000 and SEK 25,000 in share capital). Strength training is a sports service at the reduced VAT rate of 6%. No gym licence is needed, but under the Product Safety Act you must work preventively on safety and be able to show it. Customers pay with Swish or a card. Sparekey costs SEK 11,500 for setup and SEK 290 a month for Operations.
VAT: 6% if you control access
Skatteverket lists strength training among sports services at 6%, together with access to equipment at a sports facility. Renting out premises for sport is either such a service or VAT-exempt letting. Short bookings of an equipped room, where you control who uses it and when and you maintain the equipment, fit the sports service. That is exactly how a booking system with a code per slot works. Long rentals to one tenant with their own key point to letting instead. Personal trainers renting the gym for their clients may be assessed differently, so check both customer groups with your accountant. VAT registration is required above SEK 120,000 of turnover a year.
Safety: Konsumentverket
The business that offers a service is responsible for its safety. Konsumentverket expects a risk analysis, routines, documented inspection of equipment, a log of accidents and safety information for customers. If you learn that the service is dangerous, you must notify Konsumentverket. For an unstaffed gym, put the house rules (ordningsregler) in the room and in the booking confirmation: 112, your phone number, the address and equipment instructions. See house rules template and what can go wrong.
Cameras: entrance, not the training floor
Since April 2025 no camera permit is needed. You assess the need yourself. IMY’s guide for sports facilities says the privacy interest weighs heavily in training areas. Limited surveillance of the entrance, to identify people after an incident, is much easier to justify. Never film changing rooms or toilets. Put signs at eye level at every entrance. See cameras in an unstaffed gym.
Payments: Swish, cards and no cash register
Nine in ten Swedes used Swish in the past month. In Sweden we set up Stripe with Swish, cards, Apple Pay, Google Pay and Klarna, with payouts in SEK. The account is in your name, and setup is included.
Online bookings paid in advance are distance sales, which Skatteverket exempts from the certified cash register requirement. You still record every sale in your books. If you sell drinks on site, ask your accountant about those. E-invoicing is required only for public-sector customers. Sparekey issues an invoice for every paid booking, in Swedish or English, with your organisation number, and exports a CSV file for your accountant.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer, because it is built for unattended use and resists tampering. Nuki is the cheaper alternative on the existing lock, but customers can tamper with it more easily. Both cost the same. Each booking gets a time-limited PIN by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
Business liability insurance (ansvarsförsäkring) is the policy to discuss first. Ask whether it covers a gym without staff. See insurance and liability.
What Sparekey costs in Sweden
| Item | Price |
|---|---|
| Setup (one-off) | SEK 11,500 |
| Operations (hosting, maintenance and SMS sender name) | SEK 290 / month |
| Door-code SMS | SEK 0.65 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in SEK by bank transfer. See pricing.
FAQ
Do I need a cash register for a private gym in Sweden?
Not for bookings paid online in advance. They are distance sales, which are exempt. Sales on site may need one.
What VAT rate applies to gym bookings in Sweden?
6% for strength training and access to sports facilities, as long as you control access and maintain the gym.