Changes to your business’s or association’s income tax return: requesting a review or appealing against a decision
You can contact the Swedish Tax Agency to request a review if you want to change something in your business's tax return after you have received a final tax decision, or if you think that your tax decision is incorrect. You can submit an appeal if you want the Administrative Court to review our final tax decision.
When you can request a review
You can request a review if you:
- want to add or change the details in your tax return after we have reached a final tax decision
- think that the Swedish Tax Agency has reached an incorrect decision
You can request a review regarding any of the past six income years. This means that in 2026, you can request a review regarding income year 2020 onwards. If your business has a split financial year, you can request a review for financial years that ended in or after 2020.
Remember that you must still pay the amount of tax specified in the decision notice – even if you intend to request a review or submit an appeal. You can apply for payment respite for the amount of tax to which the review or appeal relates
Deferring payment of tax (in Swedish)
Details that must be included in your review request
A review request must include an outline of the issue in question, and a specification of what you want the Swedish Tax Agency to change.
When you request a review, it’s important to include all of the necessary details. So please ensure that you:
- state that you’re requesting a review
- provide your personal or corporate identity number
- include your contact details (name, address and telephone number)
- specify which decision you want us to review (state the tax year and reference number or case number)
- state which details you wish to change, and why
- include any relevant documentation or tax return annexes
The annexes or forms that you submit must relate to the tax year to which your review request relates.
How to request a review
There are various ways to request a review, depending on the type of business you have been running.
Income Tax Return 1: for sole traders, co-owners of close companies, and partners in partnerships
You can submit a review request in any of the following ways:
- through the Income Tax Return 1 e-service (this is only for tax returns due to be filed this year)
- using our file transfer e-service, “Filöverföring”
- by emailing the Swedish Tax Agency
- by post
Remember to attach the relevant annexe(s), such as the following: NE (income from business activities), K10 (qualified stocks: close companies) and N3A (shares in partnerships: individuals and estates of deceased persons).
E-service Income Tax Return 1 (“Inkomstdeklaration 1”)
If you wish to make changes or additions to your latest tax return, the easiest way to request a review is through our “Income Tax Return 1” e-service. The e-service shows the effect that each change will have on your final tax. This e-service is open until mid-December.
Changes to your tax return: requesting a review or appealing against a decision (in Swedish)
File transfer e-service
If you have tax-return software that can create SRU files, you can submit new details and request a review via our file transfer e-service, "Filöverföring". You can use this e-service to submit a complete Income Tax Return 1, including any annexes. You can also track the progress of your case by logging into “My pages” (“Mina sidor”).
Send us a message
If you are not able to request a review by using our e-services, you can send us message by filling in our online contact form instead. Select "Yes" under "Ongoing case" to indicate that the message concerns an ongoing case or query.
When you have submitted the contact form, you will get a receipt confirming that we have received your message.
Send by post
If you are not able to submit a review request digitally, you can send it to us on paper. If you do this, we will not send you a receipt confirming that we have received your request.
Send your review request and any relevant annexe(s) to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
Submit supporting documentation
If you have submitted a review request using our “Income Tax Return 1” or file transfer e-service ("Filöverföring"), and you want to provide us with supporting documentation that cannot be submitted through these e-services, you can provide it using our online “Send us a message” contact form instead. Examples of such supporting documentation include bookkeeping records, invoices and contracts. Select "Yes" under "Ongoing case" to indicate that the message concerns an ongoing case or query.
Adjustment of self-employed contributions in connection with a review
A review decision can also lead to a change in your self-employed contributions, so you might need to carry out a new reconciliation of your paid and calculated self-employed contributions if you request a review.
If your deduction for calculated contributions increases or decreases as the result of a review, you must also adjust the reversal of the deduction in your tax return for the coming year. If your final self-employed contributions change as the result of a review decision, you must report the increase or decrease in your tax return for the year in which the decision was reached.
Income Tax Return 2: for legal entities such as limited companies, economic associations, tenant-owner associations, etc.
The Swedish Tax Agency provides several e-services that enable you to to request a review for a limited company or economic association. If you submit a review request digitally, this reduces the risk of error, and you will also get a submission receipt.
You can submit a review request in any of the following ways:
- using tax-return software (API)
- through our e-service “Income Tax Returns 2, 3, and 4”
- using our file transfer e-service, “Filöverföring”
- by emailing the Swedish Tax Agency
- by post
Tax-return software (API)
If your business has tax-return software with API support, you can use it to submit review requests for financial years that ended in or after September 2020. You can also attach corrected annexes (N3B, N4, N7, N8 and N9) for financial years that ended in or after September 2021.
No specific authorisation is required to submit a review request, but an authorised representative must log in to “My Pages” (“Mina sidor”) and approve the corrected tax return details by clicking on “Submit” (”Skicka in”). A tax return representative can also approve and submit corrected tax return details by logging in to “My Pages” (“Mina sidor”).
E-service "Income Tax Returns 2, 3, and 4"
You can request a review by submitting a new tax return through our e-service. Attach the annexes “Schedule of accounts” (INK2R) and “Tax adjustments” (INK2S). You can also attach corrected annexes (N3B, N4, N7, N8 and N9) and provide additional information. You can use the e-service for financial years that ended in January 2024 or later.
Please note that you have to complete the whole tax return filing process in one session because the e-service will not save the details you provide.
If you are an authorised representative, you can submit a tax return directly using the e-service. If you are not an authorised representative, you can forward the supporting documentation to the relevant business's or association's “My pages” (“Mina sidor”). An authorised representative can then approve the tax return and submit it to the Swedish Tax Agency.
File transfer e-service
If you have tax-return software that can create SRU files, you can submit new details using our file transfer e-service, "Filöverföring". You can use this e-service to submit your complete Income Tax Return 2, including any relevant annexes. You can also track the progress of your case by logging into “My pages” (“Mina sidor”).
Send us a message
If you cannot request a review using our e-services, you can send us message by filling in our online contact form instead. Select "Yes" under "Ongoing case" to indicate that the message concerns an ongoing case or query.
When you have submitted the contact form, you will get a receipt confirming that we have received your message.
Send by post
If you are not able to request a review digitally, you can send your request on paper. If you do this, we will not send you a receipt confirming that we have received your request.
Send your review request and any relevant annexe(s) to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
Attach supporting documentation
If you have requested a review through our e-service or via file transfer, and you want to provide supporting documentation that could not be sent using those the service in question, you can can submit the information via our “Send us a message” contact form instead. Examples of such supporting documentation include bookkeeping records, invoices and contracts. Select “Yes” to indicate that the message concerns an ongoing case or query.
Income Tax Return 3 – for non-profit associations, foundations and registered religious organisations
The Swedish Tax Agency has several e-services to help you request a review for a non-profit association, foundation or registered religious organisation. If you submit a review request digitally, this reduces the risk of error, and you will also get a submission receipt.
You can submit a review request in any of the following ways:
- using tax-return software (API)
- through our e-service “Income Tax Returns 2, 3, and 4”
- using our file transfer e-service, “Filöverföring”
- by emailing the Swedish Tax Agency
- by post
Tax-return software (API)
If your association, foundation or registered religious organisation has tax-return software with API support, you can use it to submit review requests for financial years that ended in or after September 2024.
No specific authorisation is required to submit a review request, but an authorised representative must log in to “My Pages” (“Mina sidor”) and approve the revised tax return details by clicking on “Submit” (“Skicka in”).
If the tax return includes special data, in order to sign this special data, you must be registered as sole signatory with the Swedish Companies Registration Office (“Bolagsverket”) or the Swedish Tax Agency. A tax return representative is not authorised to sign the special data.
E-service “Income Tax Returns 2, 3, and 4”
In the e-service, you can request a review by submitting a new tax return. Attach the annexes “Schedule of accounts” (INK2R), “Tax adjustments” (INK2S), “Special data” (INK3SUF, INK3SUS) and “Capital gains, etc.” (INK3K). You can also attach corrected annexes (N3B, N4, N8 and N9) and provide additional information. You can use the e-service for financial years that ended in September 2024 or later.
Please note that you have to complete the whole tax return filing process in one session because the e-service will not save the details you provide.
Only the sole signatory can sign the tax return or special data directly in the e-service.
If you are a tax return representative, you can only forward the tax return or special data to “My Pages” (“Mina sidor”) for signing. A tax return representative or sole signatory then signs the tax return or special data in “My Pages” (“Mina sidor”). If the tax return includes special data, only the sole signatory is entitled to sign the tax return in “My Pages” (“Mina sidor”).
File transfer e-service
If you have tax-return software that can create SRU files, you can submit new details using our file transfer e-service, “Filöverföring”. You can file your annexes in this e-service. You can also track the progress of your case by logging into “My pages” (“Mina sidor”). You file the first page of your income tax return on paper. An authorised signatory must sign the first page.
Send us a message
If you cannot request a review using our e-services, you can send us message by filling in our online contact form “Send us a message or submit a response” instead. Select “Yes” under “Ongoing case” to indicate that your message concerns an ongoing case or query.
When you have submitted the contact form, you will get a receipt confirming that we have received your message.
Send by post
If you are not able to submit a review request digitally, you can send it to us on paper. In this case, we will not send you a submission receipt.
Send your review request and any relevant annexes to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
Attach supporting documentation
If you have submitted a review request using our “Income Tax Returns 2, 3 and 4” or file transfer e-service (“Filöverföring”), and you want to provide us with supporting documentation that cannot be submitted through these e-services, you can provide it using our online “Send us a message or submit a response” contact form instead. Examples of such supporting documentation include bookkeeping records, invoices and contracts. Select “Yes” under “Ongoing case” to indicate that the message concerns an ongoing case or query.
Income tax return 4: for partnerships and limited partnerships
The Swedish Tax Agency provides several e-services that enable you to request a review for a limited company or economic association.
You can submit a review request in any of the following ways:
- using tax-return software (API)
- through our e-service “Income Tax Returns 2, 3, and 4”
- using our file transfer e-service
- by emailing the Swedish Tax Agency
- by post
Tax return software (API)
If your business has tax-return software with API support, you can use it to submit review requests for financial years that ended in or after September 2024.
No special authorisation is needed to submit a review request. However, an authorised representative must log in to “My Pages” (“Mina sidor”) for the business and sign the request. A tax return representative can also sign a review request.
E-service “Income Tax Returns 2, 3 and 4”
In the e-service, you can request a review by submitting a new tax return. You can use this e-service for financial years that ended in or after September 2024.
Please note that you have to complete the whole tax return filing process in one session because the e-service will not save the details you provide.
If you are an authorised representative, you can sign the tax return directly in the e-service. If you are not an authorised representative, you can forward the supporting documentation to the relevant business's or association's “My pages” (“Mina sidor”). An authorised representative can then log in and sign the return.
File transfer e-service
If you have tax-return software that can create SRU files, you can request a review using our file transfer e-service, "Filöverföring". You can use this e-service to submit specific details (INK4R, INK4S and INK4DU), other annexes and additional information. If you need to submit the first page of Income Tax Return 4, you must send it to us separately by post.
Send us a message
If you are not able to request a review through our e-services, you can send us message by filling in our online contact form instead. To indicate that the message concerns an ongoing case or query, select "Yes" under "Ongoing case".
When you have submitted the contact form, you will get a receipt confirming that we have received your message.
Send by post
If you are not able to submit a review request digitally, you can send it to us on paper. In this case, we will not send you a receipt to confirm submission.
Send your review request and any relevant annexe(s) to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
Attach supporting documentation
Om du har lämnat in begäran om omprövning via e-tjänsten eller filöverföring och vill bifoga underlag som inte går att lämna där så kan du mejla in dem via Skatteverkets formulär Ställ en fråga eller lämna ett svar. Det kan till exempel vara bokföringsunderlag, fakturor eller avtal. Fyll i att det gäller ett pågående ärende.
Questions about annual accounts and reviews
If you discover an error after closing your annual accounts
According to generally accepted accounting principles in Sweden, you cannot alter your bookkeeping records once you have closed your annual accounts. If your accounting results need to be corrected later, you must make an adjustment for tax purposes in your tax return. You make this adjustment in your return for the tax year to which the error relates.
Changes to closed annual accounts and reported results (Legal guidance, in Swedish) External link.
Review, settlement or deduction of foreign tax
You can request a review if the foreign tax was determined after you received your final tax statement. Submit form SKV 2703 or SKV 2706, and a copy of a document from the country in question which specifies the foreign tax – such as a final tax statement or similar document. The document must show that the tax in question has been paid.
Settlement of foreign tax: legal entities (SKV 2706), in Swedish
Settlement of foreign tax: private individuals (SKV 2703), in Swedish
Appealing against a decision
You can submit an appeal if you want a decision reached by the Swedish Tax Agency to be reviewed by the Administrative Court. When we have received your appeal, we will review your case. If we do not change our decision in accordance with your wishes, we will refer your case to the Administrative Court.
You can appeal against a decision reached by the Swedish Tax Agency relating to any of the past six income years. This means that in 2026, you can appeal against decisions relating to income year 2020 onwards.
Here's how to appeal against a decision
You can submit your appeal using form SKV 6890, or in a letter with your own wording.
Appeal form (SKV 6890), in Swedish
Details that you must include in your appeal form or letter
When writing your appeal, you must:
- specify the decision you want to appeal against
- provide your personal or corporate identity number
- include your contact details (name, address, telephone number and email address)
- explain why you disagree with our decision
- outline how you think the decision should be changed
Examples of documents that you can submit with your appeal:
- supporting documentation to which you wish to refer
- a written outline of other things that you want the court to know and take into account
- a power of attorney if you have a representative (you must include their name, address and telephone number)
Send your appeal to us by email or post
You can submit your appeal to the Swedish Tax Agency by filling in our online contact form, “Send us a message”. Select "Yes" under "Ongoing case" to indicate that the message concerns an ongoing case or query.
Send us a message or submit a response
Alternatively, you can send your appeal to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
Deferring payment of tax
You can apply for payment respite for the share of tax to which the review or appeal relates. You can normally only be granted payment respite if it is doubtful that you will have to pay the tax following the review or appeal. That’s why it’s important to submit documentation with your application, supporting the need for an adjustment. You can only be granted payment respite for other reasons in exceptional cases.
Keep in mind that you must pay interest charges during the payment respite period if a revised decision still requires you to pay the tax.
Here’s how to apply for temporary payment respite
To apply, fill in and submit form SKV 4311. The simplest way is to submit your payment respite application with your review request or appeal.
Application: Tax payment respite (SKV 4311), in Swedish
Correcting an error on your own initiative
As a business owner, you can request a review by submitting revised details to the Swedish Tax Agency in order to correct a previous error. You must make this correction on your own initiative in order to avoid a surcharge or prosecution for a tax offence.
Correcting a tax return on your own initiative: Businesses (in Swedish)