Paying into the tax account
You can pay money into your tax account at any time, for example when you want to make a payment to cover future tax or to avoid interest expenses. An in-payment or other entry cannot be earmarked for a specific tax or charge, but is set off against the total deficit on the tax account.
Other items that are recorded on the tax account and treated as in-payments of tax include excess input VAT and various forms of subsidies. The most common form of a subsidy is the wage subsidy granted by the Swedish Public Employment Service. Reduction of tax previously debited and a refund of excise duty are equated with in-payments.
Interest on a deficit
If you have a deficit in your tax account, we will calculate an interest charge. The interest charge is calculated at two different rates, depending on the reason for your deficit.
How to pay into the tax account
You can pay over the Internet or use a prefilled paying-in form. To ensure that the payment goes straight into your tax account your reference number (OCR) is required; this is preprinted on the paying-in form. If you pay in using a paying-in form other than the prefilled one you will have to state the reference number. The payment has to be made into the Tax Agency bank giro 5050-1055.
We cannot accept cheque payments or cash, all payments must be made via deposit into the account of the Swedish Tax Agency.
Prefilled paying-in form
The paying-in forms are preprinted with your identification information and the Tax Agency bank giro number. The incoming payment is recorded from the reference number prefilled on the paying-in form. Additional preprinted forms may be obtained from the nearest tax office/service centre. If you regularly pay the company taxes and fees via paying-in-forms, you can order a complete block (15) of prefilled paying-in forms from Skatteupplysningen.
Paying in via the Internet
If you pay in via the internet you must pay to the Tax Agency bank giro 5050-1055 and state your reference number (OCR), which is prefilled on the paying-in form. The reference number is shown on the statement of account. You can also obtain the reference number on the Tax Agency website. If the reference number is not correctly entered, this may result in the payment not being recorded on your tax account. It is of the utmost importance that you use the correct reference number. Failure to do so may result in your money being paid to someone else’s tax account.
Payment from foreign bank account
When paying from a foreign bank account, it’s important to enter the correct details in order for the payment to be credited to your tax account.
You must state your personal or corporate identity number and:
IBAN number: SE56 8000 0890 1196 4624 0516
BIC/Swift code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm
Payee: Skatteverket, SE-205 30 Malmö
- Specify IBAN and BIC at payment.
- In order for us to credit your payment, you must cite your personal identification number or organisation registration number.
- We cannot accept check payments, all payments must be made via deposit into the account of the Swedish Tax Agency as stated above.
Payments to your tax account from a foreign bank account
When must I pay?
Due date
An in-payment has to be recorded in the Tax Agency bank giro not later than the due date. Therefore it is not enough to giro or pay in on the due date. If the due date falls on a Saturday or Sunday, the next working day will apply.
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 tax 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 company submits a return and pay only once per month.
Turnover maximum SEK 40 million
The due date for F and SA tax is usually the 12th of each month (in January and August the 17th).
Turnover exceeding SEK 40 million
The due date for F and SA tax is usually the 12th of each month (in January the 17th).
Employers’ contributions and tax withheld
Turnover maximum SEK 40 million
The due date for employers’ contributions and tax withheld is normally the 12th (in January and August the 17th) of the month after payment was made and tax was withheld.
Turnover exceeding SEK 40 million
The due date for employers’ contributions and tax withheld is normally the 12th (in January the 17th) of the month after payment was made and tax was withheld.
VAT
Turnover maximum SEK 40 million
The due date for VAT reported in the VAT return is normally the 12th (in January the 17th).
Turnover exceeding SEK 40 million
The due date for VAT reported in the VAT return is normally the 26th.
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 offset against employers’ contributions and also F tax that has become due for payment with out interest expenses being charged on the amount set off.
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 offset against PAYE.
If you provide incorrect identification details, your payment might not be credited to your tax account
If you provide incorrect identification details (such as the wrong personal identity number, corporate identity number or OCR number), your payment might not be credited to your tax account. In the worst-case scenario, your payment could be credited to another individual’s or company’s tax account.
That’s why it’s important to enter the correct identification details when making a payment, or to use a Swedish Tax Agency’s payment slip. The Swedish Tax Agency cannot check whether you’ve entered the correct details.
Notify the Swedish Tax Agency if you’ve provided incorrect identification details
If you make a mistake, and your payment is made to someone else’s tax account, the Swedish Tax Agency might be able to transfer the money to your tax account. In order for us to do this, the amount in question must remain as a surplus on the tax account to which it was incorrectly paid.
Alternatively, the money must have been used to settle a deficit on that tax account.
The Swedish Tax Agency can also correct a payment error if the money has been used to settle a tax account debt transferred to the Swedish Enforcement Authority (“Kronofogden”).
We cannot correct a payment error if the money has already been paid out to the recipient’s bank account.
Here’s what to do if you’ve made a payment to the wrong account
You must contact us as soon as you discover that the error has been made so that we can help you. You need to submit a notification to us. Your notification must include the following details:
- the name of the person who made the payment
- the purpose of the payment
- a payment receipt that specifies the name of the holder of the account from which the payment was made, the OCR number used, the payment amount, and the date of payment.
You can submit your notification to us using the online contact form below, or by post.
Submitting a notification using our contact form
Submit your notification using our online “Send us a message” contact form. Select “Yes” under “Ongoing case” to indicate that your message concerns an ongoing case or query.
Send us a message or submit a response
Submitting a notification by post
Please send your notification to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
If the money has already been paid out
The Swedish Tax Agency cannot help you to get the money back if it has already been paid out to the incorrect recipient’s bank account, or if it has been used to settle debts other than tax liabilities to the Swedish Tax Agency or the Swedish Enforcement Authority (“Kronofogden”).
It is important that you have enough money in your tax account on the payment due date
Keep in mind that the debt your incorrect payment was meant to cover may be transferred to the Enforcement Authority (“Kronofogden”) if you don't have enough money in your tax account on the payment due date. If the Swedish Tax Agency can correct the payment error, we will transfer the money to your tax account. However, you must make sure that you have enough money in your tax account on the payment due date.
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