This form is to be used by those who report special income tax for non-resident artists and others. The form is to be filed to the Swedish Tax Agency at the same time as the PAYE return. This is normally on the 12th of the month after the payment has been done (in August and January on the 17th).
As of the reporting period January 2019, the rules have changed on how an employer reports tax deductions for payment of remuneration to non-resident artists, athletes and others.
Instead of reporting tax deductions in the service “VAT- and Employers declaration”, (as well as submitting appendix SKV 2727), you should now instead report in the new service “Employers declaration”, which is available on My pages.
This form is to be sent to Skatteverket, SE-771 83 Ludvika, Sweden.