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Temporary payment respite

If your company is financially affected because of coronavirus, you can apply for a temporary payment respite of employer contributions, deducted tax and VAT. The respite can be up to one year from the decision date. You can be granted a respite for a maximum of three accounting periods from January to September 2020.

You can apply for the temporary tax payment respite if your company has liquidity problems because of coronavirus. The respite means that you postpone your tax payment. The respite lasts for a maximum of one year from the day it is granted by The Swedish Tax Agency.

If you are registered as an employer or for VAT, you can apply for respite with payment of employer’s contribution, deducted tax and VAT.

Apply for temporary payment respite

For the shortest possible waiting time, we recommend that you apply for the payment respite from Mina sidor (My pages, logged in mode). The digital service is only available in Swedish. If you like, you can give someone else a power of attorney to make the application in your place.

Öppettider: 00-24

You can also apply without logging in or on form 4839, but that will prolong the waiting time.

Up to three accounting periods from January to September 2020

The payment respite can include up to three accounting periods during January–September 2020. The amount of periods depends on the length of the periods.

In the table below, you can see how many accounting periods you can postpone.

Tax	Accounting period	Number of accounting period
Employer contribution and deducted tax	Calendar month	Three accounting periods
VAT	Calendar month	Three accounting periods
VAT	Quarter of a year (three months)	One accounting period
VAT	Annually	One accounting period

Interest rate and respite fee

In addition to the respite amount, you must pay an interest. After six months, you must also pay a respite fee. The interest rate and the fee are decided by parliament.

Interest rate

The interest rate is 1.25 per cent for the time being. You pay the interest when you pay the postponed amount.

Respite fee

After six months, you pay a respite fee of 0.2 per cent of the respite amount per commenced calendar month. You pay the fee when you pay the tax and the interest.

The respite amount is registered on your tax account

You can see the temporary payment respite amount on your tax account the day after it has been granted.

If you are granted respite for a period you have already paid for, you may have a tax account surplus that you can request to have paid out.

Maximum respite period

The temporary payment respite lasts for a maximum of one year from the day it is granted by the Swedish Tax Agency. The new due date is stated in the decision from us. If you have been granted a respite, you can request it to be terminated, in whole or in part, before the end of the respite period.

Maximum respite amount

You cannot postpone more than the amount that you account for in your employer declaration and your declaration of VAT for the period of the respite.

Apply for other types of payment respite

As self-employed or individual, you can also apply for respite with payment of other kinds of taxes, if you have temporary payment difficulties.

Payment respite

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