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Possibility to postpone payments due to the coronavirus
In anticipation of changes in the legislation on deferment, companies and individuals who have had payment problems as a direct consequence of the coronavirus can seek deferment of payment from the Swedish Tax Agency.
The corona pandemic is an unforeseen event and something that the affected companies have been unable to control. However, the company must still be able to show that payment will be possible after the deferral period has expired and that the payment problems have therefore been temporary.
The deferral period varies but is usually set to two months. In certain cases, the deferral period may be longer, but not exceed four months. There may also be an opportunity for further extension of the deferral period. In such an instance, the Swedish Tax Agency will re-examine the circumstances of the case and assess the reasons for extending the deferral.
The Swedish Tax Procedure Act governs deferrals. If there are so-called exceptional reasons, the Swedish Tax Agency shall grant deferral with payment of tax, fee and interest, in accordance with Chapter 63. Section 15 of the Tax Procedure Act (2011: 1244). Those seeking deferment should show that there are exceptional reasons.
The postponement of temporary payment difficulties should normally not include deductible tax and value added tax, as the company is expected to have the money in the cash register, here the company acts as "state collector". Deferral can still be granted for these taxes if the company shows that it has been forced to use the money to pay for something it could not have anticipated, in order to mitigate the consequences of the coronavirus.
The main purpose of the deferral provision is to allow companies affected by temporary payment problems a short respite in order to raise money to pay the tax or fee. This is about exceptional circumstances where the company has been in temporary payment difficulties due to events that the company has not been able to influence, but where the company has good opportunities to pay the tax debt after a short period.
The obligation to submit a tax return each month applies even if you are seeking deferral.
Apply by filling out the form:
- Ansökan, Anstånd om betalning av skatt pga. tillfälliga betalningssvårigheter (available in Swedish only)
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