Many businesses suffered a significant decline in turnover as a consequence of the COVID-19 pandemic. They could apply to the Swedish Tax Agency for reorientation support, or for reorientation support for certain companies particularly badly affected by the COVID-19 pandemic.
The application period is now closed
You can no longer apply for reorientation support, or for reorientation support for certain companies particularly badly affected by the COVID-19 pandemic.
The Swedish Tax Agency cannot grant or pay out further reorientation support for any allowance periods between March 2020 and February 2022. And we cannot grant – or assess applications for – reorientation support for certain companies particularly badly affected by the COVID-19 pandemic for allowance periods between June 2020 and September 2021.
However, the Swedish Tax Agency can still pay out reorientation support in the following cases:
If the Swedish Tax Agency or a court decides that you are entitled to further support, the allowance will be credited to your company’s tax account. If your company has registered a bank account with the Swedish Tax Agency, the money will be paid out to that account automatically. If there are liabilities on your company’s tax account, your allowance will be used to pay your tax arrears first. The remaining amount will be paid into your company’s bank account.
You must contact the Swedish Tax Agency if you discover errors in the information you have provided, or if changes take place that could affect either your right to reorientation support or the size of your allowance. For example, you should notify us if your company has received an insurance payment, compensation for damages, or some other form of support intended to cover any fixed cost on which your reorientation support allowance is based.
The conditions of eligibility for reorientation support – and the method used to calculate your allowance – vary depending on the allowance period and the type of support. Further information about types of support and allowance periods is available here:
To make changes to your application, you can get in touch with us in one of the following ways:
Send a letter to:Skatteverket205 30 MalmöUnder “My pages” (“Mina sidor”), you can check the details you have provided in your application.
Reorientation support does not normally need to be repaid since it is an allowance rather than a loan or form of suspended payment. However, if a company is not entitled to all or part of the allowance it has received, it can be required to repay the excess amount.
If you receive a repayment demand, you must pay the specified amount to the following special Swedish Bankgiro account: 5504-3400. Do not make your repayment to your company’s tax account. If your company is required to repay its reorientation support but needs additional time to pay back the money, you may be able to apply for temporary payment respite or agree a repayment plan with the Swedish Tax Agency. The maximum period for temporary payment respite or a repayment plan is one year.
A repayment plan can be agreed in certain circumstances, such as:
If you wish to agree a repayment plan with the Swedish Tax Agency, please apply in writing. There is no specific form to fill in, but your application must include the following details:
Please send us your application by filling in this online form:
Alternatively, you can post your application to the following address:
Skatteverket
205 30 Malmö
Temporary payment respite can be granted in connection with repayment demands in the following circumstances:
If you wish to be granted temporary payment respite, please apply in writing. There is no specific form to fill in, but your application must include the following details:
Please send us your application by filling in this online form:
Alternatively, you can post your application to the following address:
Skatteverket
205 30 Malmö
If you would like to register a reorientation support representative, you can do so via our e-service “Representatives and authorisation” (“Ombud och behörigheter”). Representatives can check their authorisation by logging into “My pages” (“Mina sidor”).
Tax must be paid on your reorientation support allowance. However, allowances paid to foundations, associations and registered religious organisations may be fully or partially tax-exempt.
Find out how to declare reorientation support in your income tax return:
When filling in your VAT return, please enter details of the reorientation support you have been granted in box 42.
In our legal guidance section (which is in Swedish only), you can find out more about reorientation support and reorientation support for certain companies particularly badly affected by the COVID-19 pandemic.