hobbyverksamheter

Hobbyverksamheter are activities pursued in one’s spare time for personal enjoyment rather than as a primary source of income. They are typically small-scale, informal, and not organized as formal businesses. Such activities may generate occasional revenue but are not primarily conducted with professional aims.

Examples include handmade crafts sold locally, amateur photography services, tutoring a hobby discipline, or repairs and restoration done for friends and community members. The defining traits are informality, limited scale, and reliance on personal time and skills rather than hired staff or formal premises.

Hobbyverksamhet differs from rörelseverksamhet (professional business) in intent, structure, and regulatory obligations. A hobby is undertaken mainly for personal enjoyment and may not require formal registrations or accounting. If the activity grows and becomes steady, it can transition into a business and then be subject to business taxes, bookkeeping, and VAT rules.

In Sweden, tax and consumer authorities assess income from hobby activities to determine reporting and liability. Small hobby income is typically reported with other personal income, while larger or more professional operations may require registration as a business and compliance with VAT and invoicing rules. Keeping clear records is advisable.

When selling to the public, hobby activities may be subject to consumer protection and product safety regulations. If you expect to scale, seek guidance from Skatteverket and, if relevant, Bolagsverket to determine the proper form of operation and tax obligations.