🇸🇪Sweden tax deadlines

Sweden Tax & Filing Deadlines

Every Sweden statutory deadline a founder needs to know. Penalties, checklists and source links to Skatteverket (Swedish Tax Agency) and Bolagsverket (Swedish Companies Registration Office).

Corporate Income Tax Return (Inkomstdeklaration 2)

1 July for electronic filers with a calendar (January-December) financial year. Paper filers: 1 May (rare). For non-calendar financial years: 7 months after the financial year end.

The annual corporate income tax return for Swedish aktiebolag (ABs) and other legal entities. Reports taxable income, deductions, and computes bolagsskatt liability for the income year.

Moms Return (Momsdeklaration)

Monthly filers (turnover over SEK 40m): 12th of the second month following the reporting month. Quarterly filers (SEK 1m-40m): 12th of the second month after quarter end (February, May, August, November). Annual filers (under SEK 1m): 12 May (for calendar year), or specifically for those using the annual option on their tax return.

Swedish VAT (moms) return filed with Skatteverket. Filing frequency and deadlines depend on annual turnover. The return reports utgående moms (output VAT charged to customers) minus ingående moms (input VAT paid on purchases), with the net amount paid or refunded.

Monthly Employer Declaration (Arbetsgivardeklaration — AGD)

Due on the 12th of the month following the payroll month. For paper filers (very rare, fewer than 26 employees on paper): 26th of the following month. Electronic filing applies to virtually all employers.

The monthly employer declaration (AGD) that all Swedish employers must file with Skatteverket. It reports gross salaries, benefits in kind, withheld A-skatt (PAYE income tax), and arbetsgivaravgifter (employer social contributions) for each employee individually since 2019.

Annual Report Filing (Årsredovisning to Bolagsverket)

Within 7 months of the financial year end for most ABs. For larger ABs (qualifying as medium or large under Swedish GAAP), within 6 months. Calendar-year ABs: by 31 July.

All Swedish aktiebolag must prepare and file annual accounts (årsredovisning) with Bolagsverket (the Companies Registration Office) within 7 months of the financial year end. The årsredovisning must be approved by shareholders at the annual general meeting (bolagsstämma) before filing.

Preliminary Tax Payments (Preliminärskatt / F-skatt)

Monthly, due on the 12th of each month. 12 equal instalments per calendar year based on the preliminary tax assessment. Self-employed can request an adjustment mid-year if income differs significantly from the estimate.

Swedish businesses and self-employed individuals pay preliminary tax (preliminärskatt) in monthly instalments throughout the year. For companies, this is based on Skatteverket's estimate of the current year's bolagsskatt. For F-skatt holders (sole traders), it is based on declared estimated income. Adjustments can be requested at any time.

ROT/RUT Payment Request to Skatteverket

Within 12 months of the work being completed or the service being provided. Claims submitted after 12 months are rejected. There is no fixed monthly deadline — claims are processed on a rolling basis.

Contractors and service providers in qualifying ROT (home repairs) and RUT (household services) sectors can claim the 30% labour cost deduction directly from Skatteverket on behalf of their customers. The claim must be submitted within 12 months of the work being completed.

Personal Income Tax Return for Sole Traders (Inkomstdeklaration 1 with Bilaga NE)

2 May (Tuesday if 2 May falls on a weekend) for electronic filers. Most Swedes file by approving the pre-completed return via the Skatteverket app or website. Sole traders cannot approve the pre-completed return without adding Bilaga NE.

The annual personal income tax return (Inkomstdeklaration 1) for individuals, including sole traders (enskild firma). Sole traders add Bilaga NE (sole trader supplement) and any applicable supplementary schedules including N3A (periodiseringsfond) and N3B (expansionsfond). The return covers all personal income sources.

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