Receiving a tax refund
If you are due to receive a tax refund, the Swedish Tax Agency will make the payment to your bank account – provided that you have registered the account number with us. This page contains information about how you can receive a tax refund, and when it will be paid out.
Registering a Swedish bank account
If you have a Swedish eID, you can register a bank account with the Swedish Tax Agency in any of the following ways (the e-services are in Swedish):
- via My pages (Mina sidor)
- by logging into our tax account e-service, Skattekonto
- when using our Inkomstdeklaration 1 (Income Tax Return 1) e-service
If you do not have Swedish eID, you can register a Swedish bank account for tax refunds on the Bankgirot website:
Foreign bank account
Your registered foreign bank account will remain valid until you deregister it or register a different account. Your bank will not inform us that your account number is no longer valid – even if you close your account. If you wish to deregister a foreign bank account, you must notify the Swedish Tax Agency in writing.
Register a foreign bank account
If you wish to register a foreign bank account or update your account details, you must send us the documents listed below. Please note that you must submit original documents by post. You cannot send copies by email.
The Swedish tax Agency has at the moment an extended processing time up to four weeks for you that have requested that your foreign account should be registered as an receiving account for tax refund.
How to register a foreign bank account
If you wish to register a foreign bank account, you must send us written notification by post. Your notification must be signed by an authorised person and must include all of the following information:
- your name
- your Swedish personal identity number or coordination number
- your contact details
- the IBAN and BIC for your bank account
- the signatory’s name in block letters
You must also send us a bank account holder certificate in order to validate the account you have specified. This must be the original certificate, and it must have been issued within the past six months. You must send us the certificate by post: not by email or fax.
It must include the following:
- your name, address and date of birth
- the IBAN and BIC for your bank account
- the name and address of the bank
- the signature and name (in block letters) of the signatory (a bank official)
- the date of issue (within the past six months)
Send your notification with the original document required to the following postal address:
Skatteverket
205 30 Malmö
When will I receive my tax refund?
When you have filed your tax return, we will assess the details provided and calculate your tax. We will then send you a final tax statement.
The table below outlines when most final tax statements and tax refunds are issued. If we need to resolve any issues relating to your tax return, we will send you a final tax statement when we have reached a decision on your case. We may need to contact you if we have questions, for example if we receive additional information from you or another party after issuing your prefilled tax return.
If you have registered a bank account, your tax refund will be paid out to it automatically. Otherwise, the money will remain in your tax account until you request a refund payment.
Your circumstances | When you will receive your final tax statement | When you will receive your tax refund |
|---|---|---|
You file your return digitally by 31 March, without changing or adding anything. | 6–10 April | 7–10 April |
You file your return digitally or on paper by 4 May. | 8–12June | 9–12June |
An accountancy firm assists you with your tax return, and you file it by 15 June (accountancy respite). You do not receive your tax refund in April or June - for example, because your tax return filing deadline was extended. | 3–7 August | 4–7 August |
You have not yet received a final tax statement, or you are not registered for tax in Sweden. | 7–11 December | 8–11 December |
If your tax refund is less than SEK 100, the money will not be paid into your bank account. It will be credited to your tax account and remain there instead.
What count as a change?
We consider that a change or addition has been made if, for example, you:
- have sold a residential property and are required to submit Annexe K5 or K6
- have sold shares or other securities and are required to submit Annexe K4
- are a sole trader and are required to submit Annexe NE
- are a partner in a limited company or partnership and are required to submit Annexe K10 or N3A
- claim a deduction – for example, for travel expenses
- receive income from royalties, hobbies, etc., which must be entered in box 1.6 (self-employed contributions)
- declare income from abroad that is not prefilled on your tax return
- remove an annexe that has been created for you in the e-service Income Tax Return 1 (Inkomstdeklaration 1), such as NE, K5 or K6
- have submitted Annexe K2 – for example, when a preliminary deferral is due to become a final deferral, or to be reversed
- have rented out your home and have to declare the income (you may need to pay tax on this income if the amount you have received in one income year exceeds SEK 40,000)
Tax refund payments if you not required to file tax returns
Tax refund payments dates for individuals who are not required to file tax returns
The table below shows the tax refund payment dates for individuals who are not required to file tax returns.
Your circumstances | When you will receive your final tax statement | When you will receive your tax refund |
|---|---|---|
You were born in 2007 or later and are not required to file tax returns. | 6–10 April | 7–10 April |
You were born in 2006 or earlier and do not have to file tax returns. | 3–7 August | 4–7 August |
If your tax refund is less than SEK 100, the money will not be paid into your bank account. It will be credited to your tax account and remain there instead.
If you have not registered a bank account with the Swedish Tax Agency
When we have assessed your tax return, we will send you a final tax statement. This will state whether you are due to receive a refund, or have additional tax to pay. If you are due to receive a refund, we will automatically pay the money into the bank account you have registered with us.
If you have not registered a bank account, you will not receive an automatic payment. The refund amount will be credited to your tax account. It will remain there until you register a bank account and request a refund payment.
If you have not registered a bank account, and you would like us to refund the surplus on your tax account, you need to request a refund payment. To do so, follow the steps below:
Request a refund payment to a Swedish bank account that you have not yet registered
1. Register the bank account into which you would like your tax refund to be paid. It usually takes two business days to register a bank account. You can register an account via Mina sidor (My pages), or by using our tax account e-service, Skattekonto.
2. Once your account has been registered, you can request a tax refund payment. You do this by logging in to our tax account e-service (Skattekonto).
- Click on Utbetalning (Refund payment)
- and then Begär utbetalning” (Request a refund payment).
- Select Hela överskottet (The entire surplus) or Belopp (Specify amount)
- Click on Nästa (Next)
- If the information is correct, tick the box Jag har granskat ovanstående uppgift och vill skicka in den. (I have reviewed the information and wish to submit it)
- Click on Skicka in (Submit). You need to sign with your Swedish eID.
- We will then issue you with a receipt to confirm that we have received your request.
3. The money will normally be credited to your bank account within three business days.
Request a refund payment to a Swedish bank account that you have not yet registered
1. When you request a tax refund payment to a bank account that is not registered with us, you need to submit certain documents to us so that we can make the payment.
Further information is available in this section:
2. Submit a tax refund payment request to the Swedish Tax Agency.
Don't forget that your refund payment request must include your signature and full name written clearly. Please send us your refund payment request with the documentation that we require to register your bank account. You must send the original documents to us by post. Do not send copies by email.
The Swedish Tax Agency’s postal address:
Skatteverket
205 30 Malmö
Alternatively, you can write to us to request a refund payment by cheque. But first, please make sure you bank will accept it; many foreign banks do not accept such cheques.
Obstacles to refund
In certain cases a surplus may not be refunded. In that case out-payment from the tax account is blocked.
Examples of surpluses that are not refunded:
- Amounts of less than SEK 100.
- Amounts that may be needed for payment of tax other than “F” tax and special ”A” tax that have been decided but that have not yet become due for payment. This may for example apply to amounts arising from the PAYE return submitted before the normal filing date.
- Amounts that may be needed for payment of tax that has not been decided but that it may be assumed will be decided.
- Amounts that you have stated are to be used for payment of future taxes (block on payments at own request).
Nor is a refund made if the money may be needed to pay, for example, tax debts. This means that a surplus may be transferred to the Enforcement Service.
The surplus that is refunded is that which remains after any sums in accordance with the above-mentioned have been deducted.
If there is an obstacle to a refund, this will be made clear by the payment specification that you receive with payment from the tax account.
Starting and running a Swedish business
Refund from tax account
If you are due to receive a refund from your tax account, the money will be deposited into the bank account you have provided us. If you have not, you need to register a receiving bank account and request payment. This page contains information about how to do this.
Notification of a Swedish bank account
If you have a bank account in a Swedish bank that you wish to register, do so via the bank giro website.
If you have an eID you can register a bank account in any of the following ways (the e-services are in Swedish):
- on Mina sidor (My Pages)
- using the Skattekonto (Tax Account) e-service
Notification of a foreign bank account
Payments to accounts based outside of Sweden can only be made on request. In such cases, you must send the following documents/information to the Tax Agency:
- A written payment request with information of IBAN, BIC, the name and the address of the bank. (Fax or e-mail is not accepted.) An authorized person must sign the request; if the company’s signatory is more than one person, all signatories must sign.
- A document of the company’s registration certificate confirming the authority of the person signing the letter (if you are a foreign legal entity). The certificate must be stamped and signed by registration authority or by a notary and not be older than one month by the time for the payment request is sent.
- A letter from your bank no older than six months, confirming that you are the bank account holder. The document must be signed by the banker and contain contact information.
Only original documents
Please note that all documents must be original. E-mail or fax is not accepted.
Send the letter together with attached documents to the following address:
Skatteverket
205 30 Malmö
A registered foreign bank account number will apply until you notify us of any change. If you want to change your account number to another foreign bank account number, proceed in the same way as the first time. If you no longer wish to have a foreign bank account number registered, notify the Swedish Tax Agency of this in writing.
If you do not have a receiving bank account
If a receiving account has not been registered payment can be made, after a written request, by cheque. The cheque is sent to the address currently registered at the Swedish Tax Agency. The maximum amount per refund cheque is SEK 400 000.
Obstacles to payouts
In some cases, we cannot pay out a tax account surplus. This applies in the following circumstances, for example:
- if the Swedish Tax Agency has decided that you are liable to pay additional tax, and the due date has not yet passed
- if you have paid excess input VAT, but the Swedish Tax Agency has not yet assessed the VAT you owe
Any amount below SEK 100 will not be paid out; it will remain in your tax account.
Tax account surplus - how to keep it in your tax account
If you don’t want the surplus amount in your tax account to be paid out to you, you can request a payout block. The surplus amount in question will then remain in your tax account, and be used for the payment of taxes and contributions in the future.
The simplest way to request a payout block is by using our tax account e-service (Skattekonto).
If you cannot use the e-service, you can request a payout block by filling in and submitting form SKV 4813 (Begäran – Utbetalningsspärr). Alternatively, you can contact a Swedish state service centre. If you have Swedish eID, you can request a payout block by calling our tax information service on 0771 567 567 (or +46 8 564 851 60 from outside Sweden)
Frequently asked questions about tax returns
How do I know if I’m due to receive a tax refund?
Your final tax statement will confirm either the refund amount you are due receive or the additional tax you need to pay.
Your tax return shows how much preliminary tax you have paid. You can check your total preliminary tax by logging into the Inkomstdeklaration 1 (Income Tax Return 1) e-service.
You can also see how your tax is affected by any changes or additions you make to your tax return.
Why haven’t I received my final tax statement?
If you do not receive your final tax statement when expected, it might be because we have not finished assessing your tax return.
For example, we may have received additional information after we issued your tax return, or we may need to evaluate details that you have submitted to us.
We will contact you if we have any questions about your tax return. If you are due to receive a tax refund, we will pay out the money when we issue your final tax statement.
Can I request a credit voucher?
If you have not registered a bank account with us, you can order a credit voucher that you can redeem. To request a credit voucher, please call our tax information service or contact us by email or letter.
What happens to my tax refund if I have a debt with the Swedish Enforcement Authority (Kronofogden)?
If you have a debt with the Swedish Enforcement Authority, the amount you owe will first be deducted from the refund amount. We will then pay out any remaining balance to you
What happens if the Swedish Tax Agency makes a change to my tax return?
If we have questions or make any changes to your tax return, we will contact you by phone, send a message to your digital mailbox, or send you a letter by post. We will specify any changes we have made. If we require further information, we will also inform you of this.
You can respond and upload any documentation we require by logging in to My Pages (Mina sidor). To start messaging us, click on the relevant matter under Händelser (Events).
You can also respond to us by contacting your case administrator. You will find their contact details in the message or letter they sent to you. When we have processed your tax return, we will issue your final tax statement and make your tax refund payment.
I changed banks recently and my registered account has been closed. Where will my tax refund end up?
If you have not deregistered your previous bank account, the refund amount will be held by the bank in question or credited to your tax account. If the refund amount is not credited to your tax account, please inform the bank of the current bank account to which you want them to transfer the money.