How to submit the specific information required

Enterprises submit specific information via the Swedish Tax Agency e-service “Specific information – Non-Swedish enterprises without a permanent establishment in Sweden”. You do not need Swedish e-identification to use the e-service. In order to use the e-service, you first need to request a temporary login code using an email address.

When you have logged in to the service, you fill in the online form with the details requested. To confirm that the information provided is correct, the enterprise must sign the form using a computer mouse or another pointing device. If the enterprise is a legal entity, an authorised representative must sign the form. If you are a sole trader, you must sign the form yourself.

If you are a sole trader, please identify yourself using the Swedish registration number assigned to you by the Swedish Tax Agency when you registered your business. If you represent a non-Swedish legal entity, please use the Swedish corporate identity number assigned to you by the Swedish Tax Agency or the Swedish Companies Registration Office (“Bolagsverket”).

You must use the correct Swedish Tax Agency form to submit specific information. If you are unable to use the form in the e-service, please contact the Swedish Tax Agency.

If your enterprise has not yet been registered in Sweden but is obliged to submit specific information, please register the enterprise in order to receive a Swedish registration number or corporate identity number.

About specific information for non-Swedish enterprises

From 1 January 2021, certain non-Swedish enterprises without a permanent establishment in Sweden are obliged to submit specific information to the Swedish Tax Agency. The information must be submitted on an annual basis from 2022 onwards, and the submission deadline is the same as for income tax returns.

In this context, a non-Swedish enterprise refers to a legal entity or sole trader with limited tax liability in Sweden. Only those with limited tax liability in Sweden are required to provide this information. This means individuals who are not domiciled in Sweden, do not stay here regularly, or do not have significant connections with the country. Non-Swedish legal entities always have limited tax liability.

An enterprise must submit specific information so that the Swedish Tax Agency can assess whether it has a permanent establishment and whether it is obliged to file income tax returns in Sweden.

Enterprises that are obliged to provide specific information

The obligation to provide specific information applies to non-Swedish enterprises that are not required to file income tax returns but fulfil any of the following criteria

  • F-tax certified
  • required to deduct preliminary tax from compensation for work
  • required to provide the equipment necessary to keep an electronic staff register on a building or construction site.

Non-Swedish enterprises that carry out business activities from a permanent establishment in Sweden must file income tax returns instead of submitting specific information. The enterprise must make its own assessment as to whether it is required to file income tax returns or submit specific information.

Information that an enterprise must submit

The enterprise must provide details of

  • its activities in Sweden
  • the time period over which the activities have been carried out
  • any other information that the Swedish Tax Agency requires to assess tax liability under the Swedish Income Tax Act.

Deadlines for providing specific information

The deadline depends on your enterprise’s financial year. A financial year normally comprises 12 calendar months. The period may be shorter or longer in some cases, but it must not exceed 18 months.

Individuals are required to submit their specific information to the Swedish Tax Agency by 2 May of the year following the end of the financial year to which the information relates.

If the last date for submission falls on a weekend or public holiday, the deadline is moved to the next working day.

The deadline for a legal entity depends on when its financial year ends.

If the enterprise is a legal entity and submits specific information digitally, the deadline is one month later than stated in the table above.

If the last date for submission falls on a weekend or public holiday, the deadline is moved to the next working day.

Extensions to the deadline for submission

If you are a sole trader and are unable to submit specific information in time – for example if you do not have some of the necessary information or if you are sick – you can apply for an extension to the deadline for submission.

The last date to apply for an extension is the date on which the information should normally have been submitted, i.e. 2 May of the year following the end of the financial year to which the information relates. You can be granted an extension until latest 31 May if there are specific reasons for this. Extensions beyond 31 May can only be granted in exceptional circumstances.

Legal entities can only be granted a deadline extension in exceptional circumstances.

Exemptions from submitting specific information

The Swedish Tax Agency may decide that an enterprise does not have to submit specific information. This is only the case if specific information is not required for the Swedish Tax Agency to be able to verify the enterprise’s tax liability. Such a decision requires that the company can prove, or plausibly claim, that it is not liable to pay tax in Sweden. The decision will apply to a specified period and may be revoked by the Swedish Tax Agency.

Late submission of specific information

If you submit specific information after the deadline, your enterprise may have to pay a late submission penalty charge. In this case, we will send you a draft decision regarding the charge. If you disagree with the draft decision, you can send us a response stating your objections.

Amount payable

The penalty charge for late submission of specific information is SEK 1,250. An enterprise can be required to pay one, two or three late submission penalty charges for the same specific information, depending on how late it is submitted to the Swedish Tax Agency. The amount of the second and third penalty charges is the same as the first, i.e. SEK 1,250.

How we calculate late submission penalty charges
  • If an enterprise submits specific information after the regular submission deadline (2 May for individuals; see table above for legal entities), the enterprise must pay a penalty charge of SEK 1,250.
  • If the enterprise has not submitted its specific information three months after the regular deadline, it must pay a second penalty charge of SEK 1,250.
  • If specific information has still not been submitted five months after the regular deadline, the enterprise must pay a third penalty charge of SEK 1,250.

This means that the enterprise may be obliged to pay late submission penalty charges up to a total of SEK 3,750.

When assessing whether to issue a second or third penalty charge, the Swedish Tax Agency always calculates the delay in submission according to the regular deadline. If the date for submitting specific information has been moved to the next working day because of a weekend or public holiday, this is not considered in the calculation. The delay is still counted from the regular deadline.

For legal entities that submit specific data digitally, the later deadline that normally applies is not considered when calculating second and third late submission penalty charges.

The same applies when calculating second and third late submission penalties for someone who has been granted an extension of the deadline: the delay is counted from the regular deadline and the extension is not considered.