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When to pay

Due date

An in-payment has to be recorded in the Tax Agency bank giro not later than the due date. There fore it is not enough to giro or pay in on the due date. There are fixed due dates for in-payments of tax. These are 17 and 26 January, 12, 17 and 26 August, 12 and 27 December and the 12th and 26th in other months. If the due date falls on a Saturday or Sunday, the next weekday applies instead.

Final tax

You always have at least 90 days to pay from the date of decision shown on the final tax statement. The due date is shown by the calculation you receive together with the final tax statement. If you wish to avoid interest expenses you can pay earlier.

Reassessment

If you have been informed of a decision that there is additional tax to be paid, the tax has to be paid not later than on the due date next falling after 30 days have elapsed since the date of the decision. The due date is shown on the decision.

Payment demand

If you have received a payment demand, you must pay the entire sum, including everything that has fallen due during the month, in order to avoid a deficit on the tac account being passed to the Enforcement Service for collection. In other words it is not possible to “roll” a deficit.

Preliminary tax charged (“F” or “SA” tax)

The due date for “F” and “SA” tax is usually the 12th of each month.

Employers’ contributions and tax withheld

The due date for employers’ contributions and tax withheld is normally the 12th of the month after payment was made and tax was withheld.

VAT

The due date for VAT reported in the VAT return is normally the 12th or the 26th, depending on the company’s turnover.

Excise duty

Due dates for excise duty follow in most cases the same principle as due dates for VAT. This means that the taxable basis for VAT also determines the due date for excise duty.

Extended time to pay

If you have been given extended time to submit VAT and PAYE or excise duties returns you may also in some cases be given extended time to pay. You may also be given extended time to pay when serving in the total defence forces. Special reasons are required for the granting of extended time on grounds of reduced ability to pay.

You may also be given extended time to pay after reassessment of, or appeal against, a decision if, for example, it is uncertain whether you will need to pay the tax after the facts of the case have been decided upon.

Interest expenses are calculated with regard to all types of extended time on the amount that has to be paid after the expiry of the extended time.

Any request for extended time must be made in writing and sent to your tax office.

Excess input VAT

Excess input VAT is treated as an in-payment of tax. Such a payment is considered to have been made on the ordinary filing date if the VAT return is submitted in the second month after the accounting period or later. If a VAT return is submitted earlier the payment is considered to have been made on the 12th (in January the 17th) of the month when the return was submitted. This means that the VAT can be set off against employers’ contributions and also “F” tax that has become due for payment with out interest expenses being charged on the amount set off. ordinary filing date if the VAT return is submitted in the second month after the accounting period or later. If a VAT return is submitted earlier the payment is considered to have been made on the 12th (in January the 17th) of the month when the return was submitted. This means that the VAT can be set off against employers’.

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