You can see on your final tax statement how much you have to pay and by what date the money has to be in the Swedish Tax Agency’s account. You can pay your tax arrears at any time before that date. Tax arrears, also known as back taxes, may be referred to as kvarskatt or underskott av slutlig skatt (”final tax payment deficit”) in Swedish.
If you have tax arrears to pay, you have to make the payment into your tax account.
If you are paying from abroad, use the following international bank account number and codes:
IBAN: SE56 8000 0890 1196 4624 0516
BIC/SWIFT code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm
Payee: Skatteverket, SE-831 87 Östersund
Bear the following in mind when paying from abroad:
If you have a Swedish bank account, you can pay your tax arrears via bank giro. You need a personal reference number (OCR) to ensure that the payment goes straight into your tax account.
Swedish Tax Agency’s bank giro: 5050-1055
If you have tax arrears to pay, you have to do so by the date specified on your final tax statement. Most people with tax arrears will receive their final tax statement in August and have to pay by 14 November 2022.
|Final tax statement||When the money has to be in the Swedish Tax Agency’s account (due date)|
|August||14 November 2022|
|December||13 March 2023|
If your tax arrears are less than SEK 100 you can postpone paying them until the sum has reached SEK 100.
Until the due date specified on your final tax statement you pay a low rate of interest on your tax arrears. The rate is 1.25 per cent. If you want to avoid paying any interest at all, you can make an extra tax payment earlier.
The point at which interest on arrears begins to accrue will depend on the how much you expect to have in tax arrears:
To make an extra tax payment, pay into your tax account in exactly the same way as when paying tax arrears.
These e-services are in Swedish.
They can also show you how your tax changes if you add or remove elements on your tax return. These e-services are in Swedish.
If the Swedish Tax Agency needs more information in order to calculate your final tax, we will contact you. If we decide to change something on the tax return, we will include a document of this decision with your final tax statement. If you have tax to pay, you have to do so within 90 days rather than on the due dates in the table above.
If you don’t pay your tax arrears by the date specified on your final tax statement, you will have a deficit in your tax account. The interest rate is 16.25 per cent.
Depending on the size of the deficit, you will receive either a payment caution or a payment demand.