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.
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.
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 office. 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, tel. 0771-567 567.
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.
When paying from a foreign bank 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-831 87 Östersund
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. There are fixed due dates for in-payments of tax. These are 17 and 26 January, 12, 17 and 26 August, 12 and 27 December and the 12th and 26th in other months. If the due date falls on a Saturday or Sunday, the next working day will apply.
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.
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.
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.
The due date for “F” and “SA” tax is usually the 12th of each month.
The due date for employers’ contributions and tax withheld is normally the 12th of the month after payment was made and tax was withheld.
The due date for VAT reported in the VAT return is normally the 12th or the 26th, depending on the company’s turnover.
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.
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 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.