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.
The opening dates depend on when your financial year ends.
The table 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 shows the dates when the e-service Income Tax Return 2 will be available:
End of financial year | Service opens |
---|---|
January to April 2022 | Open now, closes 29 March |
May to December 2022 | Open now |
January to April 2023 | Opens 4 September 2023 |
Inkomstdeklaration 2 External link.
The table 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 |
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.
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 all information digitally via our file transfer e-service, i.e. the main form, annexes and additional information.
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.
When you have signed your tax return, you will receive a confirmation that it has been filed.
Please follow these steps:
Fill in and submit the main form using the “Income Tax Return 2” e-service.
Post the printed S and R annexes to the following address:
Skatteverket
Inläsningscentralen
Inkomstdeklaration 2 + bilagor
FE 8000
107 75 Stockholm
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 all information digitally via our file transfer e-service, i.e. the main form, annexes and additional information.
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.
When the income tax return is signed, you will receive a confirmation that it has been filed.
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, 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:
Your agency submits all the information to the Swedish Tax Agency, i.e. the main form, annexes and additional information.
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.
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”).
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 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.
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.
End of financial year | Tax return |
---|---|
July to August 2022 | 3 April 2023 |
September to December 2022 | 1 August 2023 |
January to April 2023 | 1 December 2023 |
May - June 2023 | 15 January 2024 |
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.
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:
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, 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.
End of financial year | Digital final tax statement | Final tax statement sent |
---|---|---|
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 |
September to December 2022 | Week 49 2023 | Week 50 2023 |
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.
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.
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 |
July to August 2022 | 13 November 2023 |
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 |
September to December 2022 | Week 49 2023 |
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.
End of financial year | Last day for receipt of payment |
---|---|
January to April 2023 | 12 June 2023 |
May to June 2023 | 14 August 2023 |
July to August 2023 | 12 October 2023 |
September to December 2023 | 12 February 2024 |
End of financial year | Last day for receipt of payment |
---|---|
September to December 2022 | 3 May 2023 |
January to April 2023 | 4 September 2023 |
May to June 2023 | 3 November 2023 |
July to August 2023 | 3 January 2024 |