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”).
For those who are unable to use our e-service
You must use the correct Swedish Tax Agency form to submit specific information.
If you are unable to use the e-service, please contact the Swedish Tax Agency and we will send you a paper form.
If you are a sole trader with limited tax liability and have a coordination number, you cannot use our e-service. To get a paper form, you need to contact the Swedish Tax Agency.
If your non-Swedish 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.
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.
When specific information is either submitted late, or not at all
If you submit specific information after the deadline, or if you do not submit any specific information at all, the enterprise may have to pay a late submission penalty charge. In this case, we will send you a draft decision regarding the charge. The enterprise will have the opportunity to respond before we reach a decision.
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