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Agent authorisation
An agent can deal with matters or access information on behalf of a person or a company via the Swedish Tax Agency’s e-services.
The following information explains the different kinds of authorisation that an agent can have. Application for an agent is made either via the e-service called “Agents and Authorisation” or by submitting a form to the Swedish Tax Agency. Using the e-service saves time, reduces the risk of making errors, and offers the possibility of interactive assistance. The forms are available at the bottom of this page. Even if you have engaged an agent, you are still responsible for ensuring that any information provided is complete and correct.
Application via e-service or form
Application for a tax return agent is made either via the e-service “Agents and Authorisation” in Swedish called "Ombud och behörigheter" or by submitting a form.
The form Application, e-services – Tax return representative (SKV 4809 en) must be submitted to the tax office where the person or company that is applying for an agent is registered.
Tax return agent representing a company
A tax return agent representing a company is usually an accountant, financial assistant or some other person who submits electronic tax returns on behalf of the company. When a company has several jointly authorised signatories, if any of those signatories wants to submit an electronic tax return, that person must become a tax return agent.
A tax return agent has the right to:
- submit all the electronic tax returns for which there is an e-service, such as VAT and employer tax returns, income tax returns 1 and 2, preliminary income tax return, excise tax return and MOSS tax return
- submit an electronic property tax return for apartment buildings, industrial properties, farms and small houses
- access data from, for example, a tax account, submitted VAT and employer tax returns, income tax returns 1 and 2, tax assessment (final taxation data) and property tax returns
- request a deferral to submit a tax return
- provide additional documentation and answer questions about tax returns submitted by the agent
- prepare an application for a tax return agent/agent. The service allows anyone who is a tax return agent for a person or a company, or the representative of a company according to the Swedish Companies Registration Office but not at the same time an authorised signatory, to prepare an application for authorisation and an agent. After that, the application must be approved by the person or the company’s authorised signatory.
A tax return agent does not have the right to:
- enter data into a tax account (request payment, register or change a bank account, or request or remove a payment barrier). Only sole authorised signatories and managing directors can enter data into a tax account.
Who can be approved as a tax return agent?
A tax return agent must be an adult person (not a company) with a Swedish personal identity number and digital ID. The agent must not have been made bankrupt, nor been issued with a business or representation prohibition, nor have a trustee.
Who must the application be signed by?
The application must be signed by the person who is obligated to submit the tax return. An authorised signatory must sign for legal entities. Applying for a tax return agent is not a day-to-day administrative action and therefore a managing director can not sign unless he or she is an authorised signatory.
Application
Application for a tax return agent is made either via the e-service “Agents and Authorisation” or by submitting a form. The form Application, e-services – Tax return representative (SKV 4809 en) must be submitted to the tax office where the person or company that is applying for an agent is registered.
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