Fill in the VAT return

[…] self-supply of goods and services turned over in Sweden
- advances for goods or services ordered from you by customers in Sweden.

## Block C – Purchases subject to VAT where there is reverse tax liability

### Box 20 – Purchases of goods from another country within the EU VAT area

Here you report the value of
- purchases of goods from a vendor in another country within the EU VAT area when you have quoted your VAT registration number in connection with the purchase.
- transfers (transport across borders) from own activities in another EU country that are to be taxed in Sweden.
You have to report VAT yourself on these intercommunity acquisitions. Here foreign traders must also report the value of transfers from activities performed by the trader in another EU country, even in those cases where the transfer is not to be taxed in Sweden. This applies to foreign traders who are registered for VAT in Sweden due to the fact that they make intra-community acquisitions that are exempt from VAT.

### Exceptions

You should not report the value of purchases that you have made in order to resell the goods directly (as a middleman in triangular trade). They should instead be shown in box 37. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, who immediately delivers the goods to a customer in a third EU country. It is assumed that all three parties are registered for VAT.

### Box 21 – Purchase of services from another EU country under the main rule

Here you show the value of services that you have purchased from a vendor within the EU VAT area under the main rule. The main rule implies that the services are regarded as sold in Sweden and that you as purchaser are liable for tax and have to report the output VAT. The main rule applies to all services liable to VAT with the following exceptions:
- property services
- passenger transport
- cultural, educational, sporting, scientific, entertainment and similar activities
- restaurant and catering services
- short-term hire of vehicles.
Instead, you show purchase of certain property services that are exempted from the main rule in box 24. Compare the connection between boxes 39 and 40.


Fill in the VAT return

[…] t and similar activities
- restaurant and catering services
- short-term hire of vehicles.
Instead, you show purchase of certain property services that are exempted from the main rule in box 24. Compare the connection between boxes 39 and 40.

### Box 22 – Purchase of services from a country outside the EU

Here you enter the value of services that you have purchased from a vendor in a country outside the EU when you, as purchaser, are liable to VAT and must therefore report the output VAT.

### Box 23 – Purchase of goods in Sweden

Here you enter the value of goods that you have purchased in Sweden when you, as purchaser, are liable to VAT and must therefore report the output VAT.
Examples of goods purchased for which you, as purchaser, must report VAT:
- Purchase of goods from a foreign trader in Sweden who has chosen not to be liable for VAT on sales to VAT-registered purchasers in Sweden. There are exceptions to this rule for certain goods.
- Purchase of gold material or semi-finished products with a purity of at least 325 parts per thousand.
- Purchase of investment gold when the vendor is voluntarily liable to VAT for turnover.
- Purchase of gas through a distribution system for natural gas, or of electricity, from a foreign trader if you are a taxable dealer or consume the product in Sweden.
- Purchase of waste and certain scrap metals.

### Box 24 – Other purchases of services

Here you show the value of services other than those you have to show in box 21 or 22 and where you are also liable for tax as purchaser and have to report the output VAT. Examples of purchase of services that you should show here are:
- Services in the building industry where you as purchaser must report and pay VAT, known as reverse tax liability. Reverse tax liability also applies to a person who sells construction services to a party who in turn sells construction services.
- Services connected with real property located in Sweden performed by a foreign trader who has not asked to be liable for tax on sales of such services. There are certain exceptions to this rule.
- Purchase of emissions rights for greenhouse gases.


Fill in the VAT return

[…] ith real property located in Sweden performed by a foreign trader who has not asked to be liable for tax on sales of such services. There are certain exceptions to this rule.
- Purchase of emissions rights for greenhouse gases.

## Block D – Output VAT on purchases in boxes 20–24

Box 30 – Output VAT 25%
Box 31 – Output VAT 12%
Box 32 – Output VAT 6%
Here you enter, for each tax bracket, the total output VAT on purchases of
- goods from another EU country
- services from another EU country
- services from vendors in a country outside the EU
- goods and services in Sweden for which reverse tax liability is to be applied.

## Block E – Sales etc. that are exempt from VAT

### Box 35 – Sales of goods to another EU country

Here you enter the following:
- The invoiced value of goods that you sell without VAT to a customer in another EU country because the customer has quoted a valid VAT registration number in another EU country than Sweden. You report advance payment for the delivery of such goods on delivery.
- The acquisition value of goods you have transferred to your own branch or to your own activities in another EU country if the business activities are registered for VAT there. Transfer in this case means transport of goods over a border within the EU without the goods changing owner.
You do not enter the value of transferred goods to another EU country when the goods are considered as turned over in that country and are transferred in conjunction with assembly deliveries. You enter assembly deliveries in box 42. Amounts that you enter in box 35 must also be reported in your EC sales list (recapitulative statement).

### EC sales list (recapitulative statement)

Amounts that you enter in box 35 must also be reported in your EC sales list.


Fill in the VAT return

[…] e reported in your EC sales list (recapitulative statement).

### EC sales list (recapitulative statement)

Amounts that you enter in box 35 must also be reported in your EC sales list.

### Box 36 – Sales of goods outside the EU

Here you enter the value of sales of goods outside the EU. Such sales are classified as exports in the VAT Act. The following are considered to be exports:
- direct export to a place outside the EU
- cash and carry performed by a foreign trader
- delivery to an export shop
- delivery to a ship or aircraft in international traffic
- sales on board ships and aircraft in international traffic
- sales of temporarily registered cars and motor cycles
- delivery of cars and motor cycles outside the EU
- sales to persons residing outside the EU (tax-free).
Here you must also enter:
- The value of goods that you transfer from Sweden to a country outside the EU. If you then sell the goods outside the EU you do not report the sale in the VAT and PAYE return.
- Advance payments that relate to goods ordered that are going to be exported. You report an advance payment in the period when you receive the amount.

### Box 37 – Purchase of goods by middleman in triangular trade

Here you enter purchases that you have made from a VAT registered vendor in another EU country than Sweden for direct resale. You are called the middleman in triangular trade. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, but the goods are delivered directly to a customer in a third EU country. It is assumed that all three parties are registered for VAT. As a middleman, you do not pay VAT on third-party acquisitions. This is an exception from usual intercommunity acquisitions, which you must enter in box 20.


Fill in the VAT return

[…] ree parties are registered for VAT. As a middleman, you do not pay VAT on third-party acquisitions. This is an exception from usual intercommunity acquisitions, which you must enter in box 20.

### Box 38 – Sale of goods by middleman in triangular trade

Here you enter sales to a VAT registered purchaser in another EU country than Sweden of goods that you have purchased as middleman in triangular trade. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, but the goods are delivered directly to a customer in a third EU country. It is assumed that all three parties are registered for VAT. The amount that you enter here must also be entered as the value of triangular trading in your EC sales list (recapitulative statement).

### EC sales list

The amount that you enter here must also be entered as the value of triangular trading in your EC sales list.

### Box 39 – Sale of services to a trader in another EU country under the main rule

Here you report the value of services you have sold VAT-free to a trader in another EU country under the main rule governing sale to traders. You report the value even if the purchaser is not registered for VAT. The main rule implies that the services are considered sold in the other EC country.
You must also report the value of the services sold in an EC sales list, provided that the purchaser has a VAT registration number and that the services are liable to tax in the other EU country. Otherwise you should not show the value in the EC sales list, which in turn means that the information there will differ from that in the VAT and PAYE return.


Fill in the VAT return

[…] other EU country. Otherwise you should not show the value in the EC sales list, which in turn means that the information there will differ from that in the VAT and PAYE return.

### Box 40 – Other sale of services outside Sweden

Here you report other sale of services that are sold outside Sweden and which you do not have to report in box 39. This applies, for example, to:
- services that do not follow the main rule and that you sell to a trader in another EU country, compare to box 39
- services relating to agency, transport or work performed on movable property that you sell to a person who is not a trader in another EU country
- services that you sell to a purchaser in a country outside the EU
- travel to other countries, when you are not going to use profit margin taxation. (In cases where profit margin taxation applies, the taxable basis is instead shown In box 07.)

### Box 41 – Sales where the purchaser is liable to VAT in Sweden

Here you enter sales where the purchaser is in Sweden and is liable to VAT for what you sell (known as reverse VAT liability). Examples of such sales include:
- services in the building industry where the purchaser reports and pays VAT
- a foreign trader's sales of goods and services to VAT-registered purchasers in Sweden. There are certain exceptions to this rule
- sales of gold material or semi-finished products with a purity of at least 325 parts per thousand
- sales of investment gold when you, as vendor, are voluntarily liable to VAT on turnover. Despite your being voluntarily liable to VAT, the purchaser must report and pay VAT
- sale of emissions rights for greenhouse gases
- sale of waste and certain scrap metals.


Fill in the VAT return

[…] nover. Despite your being voluntarily liable to VAT, the purchaser must report and pay VAT
- sale of emissions rights for greenhouse gases
- sale of waste and certain scrap metals.

### Box 42 – Other sales etc.

Here you enter sales etc. which are exempted from VAT and which you do not have to enter in any other box. You also enter here insurance benefits and any allowances received which are not compensation for goods or services sold.
Examples of supplies that you show here:
- assembly deliveries (see exceptions to box 35)
- VAT-exempt letting of property
- fixed assets, for example cars, when you have not had the right to deduct on purchase
- medicine on prescription
- new vehicles that you have sold to a purchaser in another EU country when that purchaser has not quoted a valid VAT registration number
- aviation fuels
- ships for professional shipping and fishing
- certain club publications and magazines
- investment gold when you are not voluntarily liable to VAT for turnover
- gas through the natural gas distribution system, or of electricity, to a foreign taxable dealer or to a consumer of the product outside Sweden
- VAT exempt gambling.
Examples of allowances:
- certain EU grants
- trade subsidies.
In certain cases, you must submit an EC sales list (recapitulative statement), even if the service is not taxable when traded in Sweden. This applies to services covered by the principal rule if the purchaser is a foreign taxable person who is established in an EU country where the services are subject to tax.

## Block H – Value added tax in conjunction with imports


Fill in the VAT return

[…] urchaser is a foreign taxable person who is established in an EU country where the services are subject to tax.

## Block H – Value added tax in conjunction with imports

### Box 50 – Taxable value in conjunction with an import

Here you report the taxable value for the value added tax that you must pay in conjunction with an import. If any value added tax is not to be paid in conjunction with the import, for example if the imported goods are exempt from tax liability, the box must not be filled in. The taxable value is computed on the total value of:
- the customs value in SEK (the value of the goods for customs purposes/monetary customs value) which has been established by the Swedish Customs Service or in certain cases by another customs authority in the EU
- customs and other governmental taxes or fees (apart from the value added tax which you are to compute)
- collateral costs such as commissions, packaging, transport and insurance costs up to the known destination to which the goods are to be transported.
The term "known destination" means the first destination in Sweden or the last place in Sweden or in another EU country which is specified in the international shipping document. If information on a destination in Sweden is entirely lacking in the shipping document, the place in Sweden where the first trans-shipment is made is to be regarded as the known destination.
All collateral costs which relate to the imported goods and which arise after the goods have arrived at the point of entry but before and up to the goods arriving at the last place which is specified in the shipping document.

## Block I: Output VAT on purchases in box 50

### Box 60 – Output VAT 25% Box 61 – Output VAT 12% Box 62 – Output VAT 6%

Here you report for each of the tax rates, respectively, the amount of the value added tax payable on the taxable value of the import.

## Block F – Input VAT

### Box 48 – Input VAT to deduct

Here you enter the total deductible input VAT (VAT that you have paid on purchases). This total includes
- VAT on the acquisition of goods and services that has taken place in Sweden
- VAT that has been added to a Customs account
- VAT on services that you have purchased from countries outside the EU
- VAT on goods and services that you have purchased from other EU countries.
Note that you must never deduct foreign VAT. This VAT may in certain cases be refunded by a foreign tax agency. You may, on the other hand, have the right to deduct VAT on purchases in Sweden even though you report the output VAT in another country.

## Block G – VAT to pay or be refunded

### Box 49 – VAT to pay or to refunded

Here you enter the VAT that you will pay or have refunded for the period, meaning the total of the amounts in boxes 10, 11, 12, 30, 31, 32, 60, 61 and 62 minus the amount in box 48.
If you do not have any VAT to enter for the period, enter 0 here.

## Other

- Omvänd skattskyldighet inom byggsektorn (in Swedish)


Reporting VAT

# Reporting VAT

Businesses that are registered for VAT must always file a VAT return – even if they have no VAT to report. Any VAT due must be paid by the VAT return filing deadline at the latest.

## Here’s how to file your VAT return

You can file your VAT return:
- directly using your accounting software (if the system provider offers this service)
- using our e-service “File a VAT return” (“Lämna momsdeklaration”)
- by submitting it on a paper form

### File a VAT return using your accounting software

The easiest way to file a VAT return is to submit it directly using your accounting software, provided that it supports filing through an API. As a VAT-registered business or representative, you can prepare the details required for your VAT return and transfer them directly to the Swedish Tax Agency from your own accounting software. You will then receive a link to the Swedish Tax Agency’s e-service “File a VAT return” (“Lämna momsdeklaration”) requesting an e-signature. An authorised business representative can then sign the VAT return.
Ask your software provider if you’re unsure about support for filing through an API. If necessary, they can contact the Swedish Tax Agency to enable a connection.

### File a VAT return using our e-service

Our e-service “File a VAT return” (“Lämna momsdeklaration”) allows you to upload an XML file or enter the required details manually.
The XML file must be created and formatted in a specific way. Further information is available on our webpage “File a VAT return using our file transfer e-service”
File a VAT return using our file transfer e-service (in Swedish)

### File a VAT return on paper

The Swedish Tax Agency no longer sends out VAT returns on paper automatically. If you need a paper VAT return for a specific reporting period, you can request it through our e-service “Beställ blanketter” (“Request forms”). You don't need eID to do this. Remember to request the form well in advance of the VAT return filing deadline.
Request a VAT return form (in Swedish) External link.


Reporting VAT

[…] you can request it through our e-service “Beställ blanketter” (“Request forms”). You don't need eID to do this. Remember to request the form well in advance of the VAT return filing deadline.
Request a VAT return form (in Swedish) External link.

## Get reminders to file your VAT returns

If you like, you can register to receive a reminder from us when it's time to file your VAT return. You will then receive an email from us if you haven’t filed your VAT return three days before the deadline.
Reminder notifications can help you to meet your filing deadlines and avoid unnecessary late submission penalties. You can also register for reminders as a VAT return representative, or if you represent a simple partnership.

### Here’s how to register to receive reminder notifications by email

- Log in to our website, skatteverket.se.
- Select “Inställningar” (“Settings”).
- Click the tab “Kontaktuppgifter” (“Contact details”) and enter an email address for reminder notifications.
- Click “Skicka kod för verifiering” (“Send verification code”).
- A code will be sent to your email address. Enter the code (six digits). When your email address has been verified, you will have access to the reminders tab.
- Select “Påminnelser om momsdeklarationer” (“VAT return reminders”).
- Select the businesses for which you want to receive reminder notifications by clicking the relevant box under “Välj” (“Select”).
- Save.
- If you have stopped running a VAT-liable business
If you no longer carry out any VAT-liable activities, you must deregister your business for VAT. Please remember that you must continue to file VAT returns until the deregistration datedetermined by the Swedish Tax Agency.
- Deregister your business for VAT

## If you are liable to pay VAT

The VAT must be paid into the Swedish Tax Agency’s account by the payment due date at the latest. The VAT payment due date is the same as the VAT return filing deadline.
- Paying VAT or receiving a refund (in Swedish)


Reporting VAT

[…] ust be paid into the Swedish Tax Agency’s account by the payment due date at the latest. The VAT payment due date is the same as the VAT return filing deadline.
- Paying VAT or receiving a refund (in Swedish)

## Making a payment from a foreign bank account

If you make a payment from a foreign bank account, please use the Swedish Tax Agency’s international payment details. You need to state both our IBAN and BIC when making your payment. It’s also important to fill in your identification number accurately so that the money can be credited to your tax account.
Paying into the tax account

## Frequently asked questions about VAT returns

### When do I have to file my VAT return?

That depends on your business’s registered VAT reporting period. Your business may be registered to report VAT on a monthly basis, every calendar quarter, or once a year. The easiest way to check is to log in to “My pages” (“Mina sidor”) on our website. The VAT reporting period will be shown here, among the details registered about the business.

### Can I change my VAT reporting period?

You can change your VAT reporting period by using the Swedish Tax Agency’s e-service for F-tax, VAT, employer and SNI code registration on Verksamt.se.
- If you are not able to use the e-service, you can fill in and submit a “Notification of changes” form (SKV 4639).
Notifications of changes (form SKV 4639, in Swedish)
If you change your mind, you can only change back to your previous reporting period after 24 months.

### How do I file my VAT return?

The easiest way is to file your VAT return digitally. You can do this through your accounting software, if it supports filing through an API, or using our e-service “Lämna momsdeklaration” (“File a VAT return”).
If you file your VAT return on paper, you must send it to the address printed to the left of your address on the form.

### What happens if I don’t file my VAT return on time?

If you file your VAT return after the deadline, you will normally have to pay a late submission penalty of SEK 625. The Swedish Tax Agency will first send you a draft decision notice about the late submission penalty. You will have the opportunity to comment on the proposed penalty before we reach a decision. We will then decide whether or not you must pay a penalty.


Reporting VAT

[…] Swedish Tax Agency will first send you a draft decision notice about the late submission penalty. You will have the opportunity to comment on the proposed penalty before we reach a decision. We will then decide whether or not you must pay a penalty.

### How do I correct a VAT return that I've already filed?

If you discover that you need to change something in a VAT return that you've already filed, you must file a new return, having entered all of the correct details. You can view all VAT returns filed previously by logging in to our e-service “Lämna momsdeklaration” (“File a VAT return”). Alternatively, you can access them through your accounting software if it supports filing through an API.
- Correct a VAT return (in Swedish)
If you need a new paper VAT return form, you can request one via our e-service “Beställ blanketter” (“Request forms”). You don’t need eID to request a paper form.
- Request a VAT return form (in Swedish) External link.

### What do I do if I have no VAT to report?

You must file a VAT return even if you have no VAT to report. You report the VAT amount as SEK 0. You can find guidance about this in our e-service “Lämna momsdeklaration” (“File a VAT return”). If you file a VAT return using your accounting software, you enter a zero (0) in the box for the total VAT amount.
If you report VAT by filling in a paper form, enter a zero (0) in box 49.

### Do I need to submit invoices with my VAT return?

No, you don’t need to submit invoices with your VAT return. However, the Swedish Tax Agency may ask you to submit copies of invoices to check your VAT reporting after you’ve filed your return. An invoice is an important document which proves that your business is entitled to a VAT refund, for example.
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Vill du veta mer? Säkra din plats på våra kostnadsfria webbseminarier. Få information, vägledning och chansen att ställa dina frågor direkt i vår chatt.
- Boka din plats här External link.


Declaring taxes – for individuals

# Declaring taxes – for individuals

On this page, you can find out who has to declare taxes, how to do so, and when tax returns have to be filed. You can also read about how to get a tax refund or pay any outstanding tax due. May 4 is the last day to file your income tax return if you have not been granted an extension.
Your tax return must reach the Swedish Tax Agency no later than 2 May 2025.

## File a tax return via our e-service

If you only need to approve your tax return, you can simply log in to our e-service using your Swedish eID. Alternatively, if you have received some codes from us, you can use those instead. You will find your codes in the information and specification we sent with your tax return. If you need to change or add any details to your tax return, you must log in using your Swedish eID.

### How to use the e-service

- How to use our e-service filing Income Tax Return 1 via e-service (in English)

## Frequently asked questions about income tax returns

## Why haven’t I received my money?

If you are expecting a tax refund in April but have not yet received your money, it might be because you have not registered a bank account.
Alternatively, you might not meet all of the eligibility criteria for receiving a tax refund in April.
Further information is available in Swedish here:
- Tax refunds in April


Declaring taxes – for individuals

[…] you might not meet all of the eligibility criteria for receiving a tax refund in April.
Further information is available in Swedish here:
- Tax refunds in April

### Who needs to file a tax return?

If you have received a paper tax return form, you have to file it. In some cases, you have to file a tax return even if you haven’t been sent one in the post. In 2026, you have to declare income you received in 2025.
You will most likely have to file a tax return if you fulfil any of the following criteria:
- You are living in Sweden permanently.
- You have recently moved to Sweden and plan to live here for more than one year.
- You have lived in Sweden previously.
- You have been employed by a company based in Sweden.
- You have been employed to carry out work in Sweden for a foreign company with a permanent establishment in Sweden.
- You have been employed to carry out work in Sweden for more than six months on behalf of a foreign company with no fixed establishment in Sweden.
Find out more about who has to file a tax return here:
- Do I need to file a tax return?

### What do I need to declare?

If you live in Sweden, you must pay tax here on all of your income.
Most of your income will have been reported to the Swedish Tax Agency – for example, by your employer, your bank, or the Swedish Social Insurance Agency (Försäkringskassan). These details will therefore already have been entered in the income tax return form that we send you.
In some cases, you will need to enter some additional information – for example, if you are a business owner, or if you sold a residential property or shares during 2025.
If you receive foreign income, the general rule is that you must declare all of it in your Swedish tax return. Certain income might be tax exempt in Sweden due to Swedish regulations or the provisions of a tax convention. Even if you do not have to pay tax on income in Sweden, you still need to declare it in your income tax return.
From 1 January 2023, certain digital platform providers must submit details of rentals or sales to the Swedish Tax Agency. If you have sales or rental income, the same rules as before apply to declaring and paying tax.
- Online sales and rentals (in Swedish)
To see a list of the different sections included in the form Income Tax Return 1, 2026 (Inkomstdeklaration 1, 2026) in English, please click here:
- Income tax return 1, 2026


Declaring taxes – for individuals

[…] e rules as before apply to declaring and paying tax.
- Online sales and rentals (in Swedish)
To see a list of the different sections included in the form Income Tax Return 1, 2026 (Inkomstdeklaration 1, 2026) in English, please click here:
- Income tax return 1, 2026

### Can I file my tax return digitally?

You can file your tax return digitally provided that you fulfil one of the following criteria:
- You have a Swedish e-identification, such as Bank-id.
- You received codes with your tax return and you wish to approve and file your return without making any changes
For instructions on how to file a tax return digitally, please click here:
- How to file your tax return

### When will I receive my tax refund?

Once you have filed your tax return, we review all the details in it and calculate the tax you are due to pay. When we have completed this process, we will notify you of the final tax due. If you have registered a bank account with us, any tax refund you are due will be paid out automatically.
The payment of your tax refund is determined by when and how you filed your tax return. For more information, please click here:
- Receiving a tax refund

### I haven’t received an income tax return form. What should I do?

If you have not received an income tax return form on paper by 15 April 2026 at the latest, but should have received one, please do one of the following:
- Order a paper income tax return form here (this e-service is only available in Swedish).
- Email the Swedish Tax Agency

#### Call the Swedish Tax Agency

0771-567 567
+46 8 564 851 60
To find out more about the circumstances in which you need to file a tax return, click here:

## File your tax return by 2 May at the latest

Your income tax return for the 2024 income year must be received by the Swedish Tax Agency by 2 May 2025 at the latest.
You can submit your tax return digitally by using Swedish e-identification, such as bank-id, or by using the codes listed in the annexe Specifications: Income tax return 1 (in Swedish Specifikation till Inkomstdeklaration 1).
Alternatively, you can submit your tax return using the paper form.


Declaring taxes – for individuals

[…] ation, such as bank-id, or by using the codes listed in the annexe Specifications: Income tax return 1 (in Swedish Specifikation till Inkomstdeklaration 1).
Alternatively, you can submit your tax return using the paper form.

### Do you need more time?

If you will not be able to file your income tax return on time, you must apply for an extension by 2 May 2025. If you are granted an extension, the Swedish Tax Agency must receive your income tax return by 2 June at the latest.
You can apply for an extension via My pages (Mina sidor) using your Swedish e-identification.
Alternatively, you can call us:

### Call within Sweden:

### Call from abroad:

- Mina sidor (In Swedish)
- If you are unable to file your tax return on time

## Dates relating to your tax return for 2024

### Here are the most important dates to be aware of regarding your tax return

### 25 februari 2021

Sista dagen att skaffa en digital brevlåda om du vill ha deklarationen tidigare och digitalt.
- Skaffa digital brevlåda

### 12 February 2026

An extra payment must have been paid to your tax account if you expect to pay residual tax of over SEK 30,000 and wish to avoid interest charges.

### 2–6 March 2026

If you set up a digital mailbox by 1 March 2026, your tax return will be sent there between 2 and 6 March. You will receive a pdf that looks exactly like a normal tax return form. If you have Swedish e-identification, you can log in to our website skatteverket.se and view your tax return.

### 17 March 2026

Tax returns can be filed from this date. You can file your tax return online, regardless of whether you receive it in digital form or on paper.

### 16 March–15 April 2026

If you don’t have a digital mailbox, a paper tax return form will be sent to your home address during this period. If you have Swedish eID, you can log in to our Income Tax Return 1 (Inkomstdeklaration 1) e-service from March 17 – even if you have not yet received your printed tax return form.

### 31 March 2026

The last day for approving tax returns digitally, without making any changes or additions, in order to receive your final tax statement in April. You can approve your tax return via our e-service, or by text message or phone call.


Declaring taxes – for individuals

[…] ch 2026

The last day for approving tax returns digitally, without making any changes or additions, in order to receive your final tax statement in April. You can approve your tax return via our e-service, or by text message or phone call.

### 6–10 April 2026

The Swedish Tax Agency sends you a final tax statement if you have approved your tax return digitally by 31 March, without making any changes or additions. This applies even if you have tax to pay. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later.

### 7–10 April 2026

The Swedish Tax Agency pays out any tax refund due to those who approve their tax returns by 31 March without making any changes or additions to them.

### 4 May 2026

The last date to file your tax return is 4 May – unless you have been granted an extension.
An extra payment must be credited to your tax account by this date if you expect to be due to pay a maximum of SEK 30,000 in residual tax and wish to avoid interest charges.

### 1 June 2026

The last date to file your tax return if you have been granted an extension.

### 8–12 June 2026

The Swedish Tax Agency sends you a final tax statement if you filed your tax return by 4 May. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later.

### 9–12 June 2026

The Swedish Tax Agency pays out any tax refund you are due, if you have filed your tax return by 4 May and we have approved it.

### 13 July 2026

If you received your final tax statement in April and have residual tax to pay, the tax should have been paid into your Swedish Tax Agency tax account by today at the latest. You must pay your residual tax about 90 days after the Swedish Tax Agency reaches a decision regarding your final tax. Details of your payment due date are included in your final tax statement.

### 7–8 August 2022

If you have any additional tax to pay, notification of the final tax due is sent to your digital mailbox. If you don’t have a digital mailbox, you will receive notification by post by August 20 at the latest.


Declaring taxes – for individuals

[…] ## 7–8 August 2022

If you have any additional tax to pay, notification of the final tax due is sent to your digital mailbox. If you don’t have a digital mailbox, you will receive notification by post by August 20 at the latest.

### 3–7 August 2026

The Swedish Tax Agency sends you a final tax statement if you filed your tax return by 4 May and did not receive a final tax statement in April or June. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later.

### 4–7 August 2026

The Swedish Tax Agency pays out any tax refund you are due if you did not receive a final tax statement in April or June (for example if you were granted an extension to the tax return filing deadline).

### 14 September 2026

If you received your final tax statement in June and have residual tax to pay, the tax should have been paid into your Swedish Tax Agency tax account by today at the latest. You must pay your residual tax about 90 days after the Swedish Tax Agency reaches a decision regarding your final tax. Details of your payment due date are included in your final tax statement.

### 12 November 2026

If you received your final tax statement in August and have residual tax to pay, the tax should have been paid into your Swedish Tax Agency tax account by today at the latest. You must pay your residual tax about 90 days after the Swedish Tax Agency reaches a decision regarding your final tax. Details of your payment due date are included in your final tax statement.

### 7–11 December 2026

The Swedish Tax Agency sends you a final tax statement if you have not yet received a final tax statement, or you are not registered for tax in Sweden. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later. If you have residual tax to pay, you must pay it into your tax account by 12 March 2027 at the latest.

### 8–11 December 2026

The Swedish Tax Agency pays out any tax refund you are due if you have not yet received a final tax statement, or if you are not registered for tax in Sweden.

## Receiving a tax refund

Here you can find out how to register your bank account, and when you will receive your tax refund.

## Paying residual tax

Here you can find out about how and when to pay any outstanding tax you owe.
- Paying residual tax


Do I need to file a tax return?

# Do I need to file a tax return?
Please find information below on the situations in which you will need to file a personal income tax return (Inkomstdeklaration 1) with the Swedish Tax Agency.
## Use our e-service
You shall submit the tax return form, Inkomstdeklaration 1, if you:
- have been resident in Sweden for the whole of 2025 and have had gainful earnings (e.g., salary, pension or income from active business activities) of SEK 24,873 or more.
- have been resident in Sweden for part of the year and had an income of SEK 100 or more which was subject to tax or charges.
- had capital income of SEK 200 or more and tax has not been deducted on the entire amount. Capital income includes interest, dividends, capital profits, imputed income from housing deferrals and certain forms of rental income.
- from a close company or a partnership owned by a close company have received;
- dividends from, or profit from, the sale of shares which shall be registered as income under "Tjänst" (Service), or
- other compensation or benefits which shall be registered as income under "Tjänst" (Service).
- have had income from passive business activities of a total of SEK 100 or more.
- owned a property (for example house, recreational property, plot of land) or part of a property on 1 January 2025.
- have been ordered to submit an income tax return.
These rules also apply to the estate of persons who died in 2025.
## Estate of a person who died prior to 2025
The estate of a person who died prior to 2025 shall submit the tax return form, Inkomstdeklaration 1, if the estate
- has had such capital income where tax deductions have not been made
- has had income from service or business for a total of SEK 100 or more
- owned property on 1 January 2025.
An estate which shall not report property and has not had other income than capital income where tax deductions have already been made, e.g., interest income and share dividends, does not need to declare its income.


Approval for F-tax

# Approval for F-tax

As a rule, entrepreneurs who run business as sole traders are approved for F‑tax. An approval for F-tax is based on the fact that the sole trader himself or herself is responsible for paying taxes and social contributions on compensation for any work carried out. On this page, you can read about how to apply for F‑tax and what it means to be approved.
If you are a sole trader and also receive income from employment, you need to be registered for both F-tax and A-tax. This is known as FA-tax status.

## Use our e-services

View and print your population registration certificate (an extract from the population register) on “My pages” (Mina sidor/Registerutdrag)

## How to apply for F-tax or FA-tax approval:

- Visit Verksamt.se. Verksamt.se External link.
- Log in to “My pages” (“Mina sidor”) with your Swedish e-identification.
- Click on “Registrera företag eller förening” (“Register a company or association”).
- Select Skatteverket’s e-service and follow the instructions.
- Submit your application.
If you have no Swedish e-identification, you can use a paper form instead:
- Company registration (“Företagsregistrering”, SKV 4620), in Swedish

### A non-Swedish business that want to be approved for F-tax

You can apply to be approved for F-tax if you have business operations in Sweden.
- Register a non-Swedish business


Approval for F-tax

[…] sh business that want to be approved for F-tax

You can apply to be approved for F-tax if you have business operations in Sweden.
- Register a non-Swedish business

## Approval for F-tax

Approved for F-tax means that you are responsible for paying preliminary tax and self-employed contributions on your income from any work you carry out. If you are approved for F-tax, your clients should not deduct tax from your earnings or pay employer contributions on them.
If a contractor is not approved for F-tax, anybody who pays them a fee for work must normally first deduct tax from the fee. This applies regardless of whether the contractor is a sole trader or runs a limited company. If the recipient is a natural person, the payer must also pay employer contributions.
To avoid a client having to pay your taxes and employer contributions, you must be approved for F-tax by the time your fee is paid. If you are granted approval after your fee is paid, F-tax will not apply to this particular assignment; in other words, your client will then have to deduct tax and pay employer contributions as if you were an employee.
You should not deduct tax or pay employer contributions on income from goods you have sold. So if your business activity solely involves the sale of goods, F-tax approval will not affect the way you declare and pay tax.


Approval for F-tax

[…] m goods you have sold. So if your business activity solely involves the sale of goods, F-tax approval will not affect the way you declare and pay tax.

## FA-tax – when you run a business as well as receiving income from employment

If you run a business and also receive income from employment, you need to be registered for both F-tax and A-tax. This is known as FA-tax status.
F-tax approval alone is not sufficient because it does not apply to employment. Instead, you can apply for F-tax approval while retaining your A-tax registration. This means that you will be approved for F-tax subject to conditions, which is known as FA-tax status. If you are approved for FA-tax, your employer must pay the Swedish Tax Agency preliminary tax and employer contributions on your salary. However, you are responsible for paying preliminary tax and self-employed contributions on income from the work you carry out within your own business. The first step is to submit a preliminary income tax return to the Swedish Tax Agency. We will then notify you of how much preliminary tax you should pay, and when each payment should be made. If you have FA-tax status, invoices you issue for work within your own business must state that your business is approved for F-tax.
You can apply for FA-tax when you register with the Swedish Tax Agency as a sole trader. If you need to switch from F-tax to FA-tax or vice versa, you can also do so by logging into “My pages” (“Mina sidor”) on verksamt.se. If you cannot use the e-service, you can apply to switch by completing the form “Ändringsanmälan” (SKV 4639, in Swedish). Remember that you may also need to file a new preliminary income tax return if you switch between F-tax and FA-tax. This is because your deducted preliminary tax should be based on your total income – including income from both your own business and from employment – in order to avoid paying too much or too little preliminary tax. The easiest way to file a preliminary income tax return is via our e-service, “Preliminär inkomstdeklaration”.
Legal entities such as limited companies and partnerships cannot be granted FA-tax status.
If you don’t have Swedish e-identification, you can fill in a form instead.


Approval for F-tax

[…] iminary income tax return is via our e-service, “Preliminär inkomstdeklaration”.
Legal entities such as limited companies and partnerships cannot be granted FA-tax status.
If you don’t have Swedish e-identification, you can fill in a form instead.

- Preliminary income tax return 1 (SKV 4314) (in Swedish)

## How to show that you have been granted F-tax approval

- State that you are approved F-tax (“Godkänd för F-skatt”) on quotes and contracts.
- Write “Godkänd för F-skatt” on every invoice.
- Present the population registration certificate (extract from the population register) you received when you were granted F-tax approval.
You will receive a population registration certificate (an extract from the population register) when you are registered for F-tax, VAT or as an employer by the Swedish Tax Agency. You can always log in to “My pages” (Mina sidor) to view and print out your population registration certificate.
If you have been granted FA-tax status, you must state this in writing (in your quotes and invoices, for example) for every assignment. If you fail to do so, A-tax applies, which means that your client is obliged to deduct tax from your fee and pay employer contributions. F-tax does not apply to work you do as an employee. Employers are obliged to notify the Swedish Tax Agency in writing if an employee refers to an F-tax approval in connection with an evident employment relationship.
If your F-tax approval is withdrawn, remember to remove any statements relating to F-tax approval from your invoices and quotes.


Approval for F-tax

[…] nt employment relationship.
If your F-tax approval is withdrawn, remember to remove any statements relating to F-tax approval from your invoices and quotes.

## Requirements for F-tax certification

You are eligible for F-tax approval if you conduct business activities, or have plans to do so. If you plan to become a sole trader and wish to be approved for F-tax, your business must fulfil certain criteria. The business must:
- be independent
- be intended for profit-making purposes
- be long term.
Operations run by a legal entity, such as a limited company or partnership, are normally always taxed as businesses activities. According to the circumstances of each individual case, the Swedish Tax Agency will determine whether the party applying for F-tax may be considered to be conducting business activities, or to be intent on doing so. Having a few clients – or in some cases just one – may be sufficient to satisfy the requirements for F-tax approval.
Someone who starts a business with their former employer as their first client maybe considered an independent trader in some circumstances. In other cases, however, such an assignment will be regarded as employment. Find out more (in Swedish) about economic activities in the section Vad är näringsverksamhet? (What is a business activity?).
Vad är näringsverksamhet? (in Swedish)
In addition to the requirement that you must run – or intend to run – a sole trader business, you must not:
- have failed to report taxes and contributions to more than an insignificant extent
- have failed to pay taxes and contributions
- be disqualified from engaging in business activities
- remain bankrupt
- have misused F-tax approval granted previously
- have any outstanding unpaid repayment claim for ROT (repairs, conversion and extension) or RUT (cleaning, maintenance and laundry) work
- have any outstanding unpaid repayment claim for installation of sustainable technologies


Approval for F-tax

[…] tanding unpaid repayment claim for ROT (repairs, conversion and extension) or RUT (cleaning, maintenance and laundry) work
- have any outstanding unpaid repayment claim for installation of sustainable technologies

The regulations on failure to report and pay taxes and contributions apply both to you and to any close company for which you have been a director or on which you have had significant influence. You are a director if you have significant influence on the business due to your own shareholding (or that of a family member) and position in the company. You have significant influence if you have more than 50% of the company’s total voting power due to your ownership of shares or other equity, or participation. Further information about the requirements for F-tax or FA-tax approval is available in our legal guidance section.
A-tax, F-tax, FA-tax and SA-tax (Legal guidance, in Swedish) External link.

### Special requirements if you have lived in Sweden for less than two years

If you have lived in Sweden for less than two years, you need to submit documentation to us showing that you do not have any unpaid taxes in the countries in which you have lived during the past two years.
If you have applied to the Swedish Tax Agency for F-tax approval, we will contact you and ask you to complement your application by providing this documentation. Make sure you request this complementary documentation when you apply for F-tax so that you can send it to us as soon as we contact you. This will help us to process your application quickly and respond to your application.
You can request this documentation from the relevant government agency in the country in question – for example, its tax agency or equivalent authority. When you apply for F-tax, the documentation you submit must have been issued within the past three months.
If your application relates to a legal entity such as a limited company, all directors and individuals with significant influence who have lived in Sweden for less than two years must submit this documentation.


Approval for F-tax

[…] ee months.
If your application relates to a legal entity such as a limited company, all directors and individuals with significant influence who have lived in Sweden for less than two years must submit this documentation.

## How to check for F-tax approval

You can use our e-service to check whether a company you are thinking about hiring is approved for F-tax:
- Go to the e-service for information about companies: Hämta företagsinformation
- Fill in the company registration number (“organisationsnummer”). For a sole trader, this is the same as their personal identity number (“personnummer”)
- Fill in the email address to which you would like the information sent
- Click “Skicka” (Send).
You do not require Swedish e-identification to use this service.

## How to pay F-tax for your company

If you have been approved for F-tax, you must pay preliminary tax on a monthly basis. This applies whether you are a sole trader or run a limited company or partnership. Self-employed contributions for sole traders are included in the deducted preliminary tax.
When you register your company and apply for F-tax or FA-tax approval, you also have to file a preliminary income tax return including details of the profit you expect the company to make. The Swedish Tax Agency will use the information you provide to calculate how much preliminary tax you are due to pay. You will then receive written notification of our decision, with details of the amount of preliminary tax and when you need to make each payment.
When you need to submit information that is relevant to your deducted preliminary tax, or if you need to change the amount you pay, the simplest thing to do is to submit a new preliminary income tax return through our “Preliminär inkomstdeklaration” (“Preliminary income tax return”) e-service.


Approval for F-tax

[…] change the amount you pay, the simplest thing to do is to submit a new preliminary income tax return through our “Preliminär inkomstdeklaration” (“Preliminary income tax return”) e-service.

## Self-employed contributions

Besides paying employees a salary, employers also pay employer contributions for all staff to cover their pension payments and health insurance. If you are a partner in a limited company, you are considered a company employee when you pay yourself a salary. If you are a sole trader with F-tax certification, you have no employer to make social security contributions on your behalf. You have to pay these yourself in the form of self-employed contributions, calculated on the basis of your profits. These self-employed contributions are included in your debited preliminary tax. If your business operations are passive (property management, for example), you normally pay special payroll tax instead. This special payroll tax amounts to somewhat less than self-employed contributions.
Self-employed contributions and special payroll tax are deductible during the current tax year. When you state your expected profit, either on registering your company or on completing a preliminary income tax return, you should therefore make a flat-rate deduction for self-employed contributions or special payroll tax. The amount you should deduct depends on factors such as your age and whether or not you receive sickness or activity compensation.

## Protect your F-tax approval

If you have been approved for F-tax, you are certified to manage your own taxes, and your clients can hire you to carry out work without any risk of becoming responsible for your taxes and expenses.
If you don’t declare or pay your taxes, your F-tax approval may be withdrawn. This can make it difficult for you to get new assignments. Many companies only hire contractors approved for F‑tax. Creditors may also check for F-tax approval in connection with loan applications, since this shows whether or not you have handled your tax payments properly. If your F-tax approval is withdrawn, you might need to file a new preliminary income tax return. If your F-tax approval has been withdrawn and you accept an assignment from a client, you have to be treated as an employee. This means that the client must deduct tax from your fee and pay employer contributions. If you have a limited company, your client must deduct tax from the money you charge them.

## Download forms

- Registering a business (“Företagsregistrering”, SKV 4620), in Swedish