Income tax returns for a limited liability company, economic association or cooperative housing association
Limited companies and economic associations, such as cooperative housing associations, must use Income Tax Return 2. The company’s financial year determines when the income tax return must be filed. The filing deadline affects when a company will receive its final tax statement, and when tax arrears must be paid.
When are the e-services available?
The opening dates depend on when your financial year ends.
The table below shows the dates when the e-service for file transfer will be available.
Opening dates for file-transfer services | |
|---|---|
End of financial year | Service opens |
January to December 2022 | Open now |
January to April 2023 | Opens 27 April 2023 |
The table below shows the dates when the e-service Income Tax Return 2 will be available.
| End of financial year | Service opens |
|---|---|
January to August 2022 | Open now |
September to December 2022 | Opens 6 February 2023 |
January to April 2023 | Opens4 September 2023 |
When will my income tax return arrive?
The table below shows the dates on which income tax returns are sent out by the Swedish Tax Agency. The date depends on when your financial year ends.
End of financial year | Digital tax return | Printed tax return |
|---|---|---|
September to December 2022 | 6 February 2023 | End of February 2023 |
January to June 2023 | 4 September 2023 | End of September 2023 |
July to August 2023 | 16 October 2023 | End of October 2023 |
Register a digital mailbox and get your income tax return earlier
Companies that have a digital mailbox receive their income tax return as a PDF file, at least one week earlier than companies that receive the printed version. In addition, the final date for filing the return is one month later for companies that file their tax returns digitally.
How to file your income tax return
If you file your company’s income tax return yourself using a software program (file transfer e-service)
If you have a tax return software program that can create SRU files, you can use our improved service for file transfer. Please follow these steps:
Submit your details
Submit all information digitally via our file transfer e-service, i.e. the main form, annexes and additional information.
Sign
Log into “My pages” (“Mina sidor”) with your Bank-id to review and sign your income tax return. The return can be signed by an authorised signatory or tax return agent.
If the company has several signatories who must all sign on behalf of the company, you must register one of the signatories as a tax return agent.
Confirmation
When you have signed your tax return, you will receive a confirmation that it has been filed.
If you file the company’s income tax return yourself without using a software program
Please follow these steps:
Fill in and submit the main form digitally
Fill in and submit the main form using the “Income Tax Return 2” e-service.
Submit annexes by post
Post the printed S and R annexes to the following address:
Skatteverket
Inläsningscentralen
Inkomstdeklaration 2 + bilagor
FE 8000
107 75 Stockholm
If you work at an accountancy firm and assist companies with their income tax returns
If you assist companies with their tax returns, you can easily submit all information digitally to the Swedish Tax Agency via our improved file transfer service.
Please follow these steps:
Submit the details
Submit all information digitally via our file transfer e-service, i.e. the main form, annexes and additional information.
Sign
If you are a registered tax return agent, you can log into “My pages” (“Mina sidor”) using your Bank-id to sign the income tax return. Alternatively, inform your client that the income tax return is ready to be reviewed and signed by an authorised signatory.
Confirmation
When the income tax return is signed, you will receive a confirmation that it has been filed.
Further information
Here you can find out more about the income tax return e-service, which you can also use if you assist companies with Income Tax Return 1.
If you receive assistance from an accountancy firm
If you receive assistance from an accountancy firm, you should discuss how to file your tax return with them first. This is how the process works when filing a tax return using our e-service:
Submit the details
Your agency submits all the information to the Swedish Tax Agency, i.e. the main form, annexes and additional information.
Sign
Once your accountancy firm has submitted all the information, the declaration must be signed in “My pages” (“Mina sidor”) on the Swedish Tax Agency website. This can be done by an authorised signatory or by your accountancy firm if it is registered as a tax return agent.
Your agency may choose not to submit the main form to “My pages” (“Mina sidor”) for signature. In this case, you will need to sign it in another way (either via the “Income Tax Return 2” e-service or on paper). Your accountancy firm should inform you of how to sign your tax return.
Confirmation
Once the tax return has been signed digitally by you or your accountancy firm, the e-service will send an automated confirmation that the tax return has been filed.
On this page, there is a help video that shows you how to sign your tax return in “My pages” (“Mina sidor”).
Submitting an income tax return on paper
Please post the full completed income tax return, i.e. the main form and any annexes, to this address:
Skatteverket
Inläsningscentralen
Inkomstdeklaration 2 + bilagor
FE 8000
107 75 Stockholm
If you have a digital mailbox but still wish file your tax return on paper, you can print out the tax return you received in your digital mailbox.
If you are a partner in a company, please submit annexe K10
If you are a partner in a closely held company (for example, a smaller limited company with up to four owners), you must file annexe K10 together with your private income tax return.
What is the deadline for filing my income tax return?
The deadline for filing is determined by your company’s financial year and whether you file your tax return digitally or on paper. The deadline for digital tax returns is one month later than for returns on paper.
The table below shows the different filing deadlines.
Deadline for income tax returns
End of financial year | Printed tax return | Printed digital return |
|---|---|---|
May to June 2022 | 15 December 2022 | 16 January 2023 |
July to August 2022 | 3 April 2023 | 3 April 2023 |
September to December 2022 | 1 August 2023 | 1 August 2023 |
January to April 2023 | 1 December 2023 | 1 December 2023 |
Only one tax return filing deadline applies from the tax period 2022P3
According to the Swedish Tax Procedures Act, the deadline for filing a tax return digitally is one month later than normal.
The Swedish Tax Agency has decided to offer the same later deadline to companies that file their tax returns on paper. This change applies to all tax returns for financial years ending in July 2022 and onwards.
What counts as a digitally filed tax return?
For Income Tax Return 2 to be counted as digitally filed, you must submit all parts of the tax return digitally.
The easiest way to do this is by submitting the entire tax return, i.e. the main form and any annexes, using our file transfer service. You then sign your tax return in “My pages” (“Mina sidor”) on the Swedish Tax Agency website. To use the file transfer service, you need a tax return software program that can generate SRU files.
You can also file a tax return digitally by following this procedure:
- Submit the main form via the “Income Tax Return 2” e-service.
- Account scheme (INK2R), Tax adjustments (INK2S) and other annexes (e.g. N3B, N7, N8 and Other information) must be submitted via the file transfer service. To use the file transfer service, you need a tax return software program that can generate SRU files.
If you need to provide information that does not fit in the free text annexe or cannot be attached to it, for example a contract or an annual report, you can send this information on paper. You tax return will still count as being filed digitally. Please note that you cannot attach PDF files to your income tax return.
When you have filed your income tax return
When you have filed your income tax return, we will review the information and then send you a final tax statement. This will tell you whether you need to pay additional tax or are due a refund.
When you can expect your final tax statement
Dates for final tax statements
End of financial year | Digital final tax statement | Final tax statement sent |
|---|---|---|
September to December 2021 | Week 49 2022 | Week 50 2022 |
January to April 2022 | Week 14 2023 | Week 15 2023 |
May to June 2022 | Week 23 2023 | Week 24 2023 |
July to August 2022 | Week 32 2023 | Week 33 2023 |
If we adjust your tax return, your final tax statement will be sent immediately
If the Swedish Tax Agency needs additional information to calculate your final tax, we will get in touch with you about this. If we need to make an adjustment to your tax return, we will send your final tax statement together with the decision notification regarding the adjustment (instead of on the date indicated in the table above). If your company is entitled to a tax refund, and you have registered a bank account, the refund will be paid when your final tax statement is issued. If your company has additional tax to pay, you will have 90 days to make the payment.
Deadlines for paying tax arrears (tax account deficit)
Below are the dates when any remaining tax you have to pay must reach the Swedish Tax Agency’s account. You can make an additional tax payment earlier to avoid incurring interest charges.
Dates when tax arrears must be paid
End of financial year | Final date for receipt of payment |
September to December 2021 | 13 March 2023 |
January to April 2022 | 12 July 2023 |
May to June 2022 | 12 September 2023 |
Payment dates for tax refunds (tax account surplus)
If your company is entitled to a tax refund, we will pay this automatically if you have registered a bank account. If you have not registered a bank account, the money will remain in the company’s tax account until you request it to be paid out.
End of financial year | Date of payment |
|---|---|
January to April 2022 | Week 13 2023 |
May to June 2022 | Week 23 2023 |
July to August 2022 | Week 32 2023 |
Additional tax payments
To avoid interest charges on tax arrears (tax account deficit), you can make an additional tax payment for the company. Below are the dates by which tax arrears payments must be received.
Tax arrears over SEK 30,000
Dates for receipt of additional tax payments
| End of financial year | Last day for receipt of payment |
|---|---|
September to December 2022 | 13 February 2023 |
January to April 2023 | 12 June 2023 |
May to June 2023 | 14 August 2023 |
Tax arrears under SEK 30,000
Dates for receipt of additional tax payments
End of financial year | Last day for receipt of payment |
|---|---|
July to August 2022 | 3 January 2023 |
September to December 2022 | 2 May 2023 |
January to April 2023 | 4 September 2023 |
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