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Reporting relevant changes

A foreign enterprise can submit information as a basis for registration with the Swedish Tax Agency, in for example a tax application. These may concern the nature of the enterprises business operations in Sweden, or on sales/turnover figures.

The enterprise must then submit information on changes to the Swedish Tax Agency. This may for example be in reference to the enterprise giving its personnel inSwedensuch tasks that core business operations are carried on inSwedenfrom a fixed place of business, or that other circumstances have changed, resulting in a permanent establishment being in place in Sweden. The Swedish Tax Agency must be appraised of the changes in circumstances to be able to make a new assessment of the enterprises situation. Information on changes in circumstances, i.e. new circumstances, can be submitted using form SKV 4639 or in a letter.

International Offices of the Swedish tax Agency

Foreign enterprises are handled at the International Offices of the Swedish Tax Agency.

Financial enterprises

Foreign enterprises that are supervised by the Swedish Financial Supervisory Authority are handled at the large businesses region at the Swedish Tax Agency. However, when registering, such enterprises are to use the SKV 4632 form and submit it to the International Offices.

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