When a U.S. certificate is issued, an employee and employer copy will be sent to the
employer or a single copy to a self-employed person. It will be the responsibility
of the employer or self-employed person to present the certificate to the Swedish
authorities when requested to do so.
When a Swedish certificate is issued, the employer or self-employed person will be
provided with a copy. If the worker is employed, it is the responsibility of the employer
to retain the copy and to present it to IRS if requested to do so. If the worker is
self-employed, a photocopy of the certificate of coverage should be attached to his/her
tax return each year.