Filing a tax return for a limited company or an economic association

Limited companies and economic associations must file a tax return

Limited companies and economic associations are always obliged to file a tax return following the end of each financial year. This rule applies even if:

• you have not conducted business activities during the year
• you do not have to pay tax on income
• your operation is being discontinued during a liquidation or bankruptcy process
• your operation is undergoing a merger, or if the limited company is due to undergo a demerger.
  

Here’s how to file and fill in an income tax return for a limited company and an economic association (in Swedish)

Specific rules sometimes apply to tenant-owner associations.

Filing a tax return for a tenant-owner association (in Swedish)

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Sending out income tax returns

The Swedish Tax Agency will send the tax return to the limited company’s or economic association’s digital mailbox. Alternatively, if there is no digital mailbox, we will send a printed form to the limited company’s or economic association’s postal address.

The tax return is available on “My pages” (“Mina sidor”)

When we send out the tax return to the digital mailbox, it is also available on “My pages” (“Mina sidor”). A tax return will be available on “My pages” (“Mina sidor”) whether or not you have a digital mailbox.

In order to view the tax return on “My pages” (“Mina sidor”), you must be a representative of the company or association in question. A representative is a person registered:

• with the Swedish Companies Registration Office (“Bolagsverket”) as an authorised signatory, who is either the sole signatory or a joint signatory
• with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
• with the Swedish Tax Agency as a tax return agent

Tax return filing deadline

The end of the financial year determines when a limited company or economic association has to file its tax return.

Tax return filing deadlines might change in certain cases

If the financial year changes, or if the limited company or economic association is discontinued, the tax return filing deadline may also be changed.

Here’s what happens if you file your tax return late

Limited companies and economic associations that file a tax return late might be required to pay a late submission penalty. This fee is SEK 6,250. You might have to pay up to three late submission penalties, depending on how late your tax return is submitted.

The Swedish Tax Agency will send you a draft decision notice. You will have the opportunity to respond to this before we reach a decision.

Here’s what happens if you do not file a tax return

If a limited company or an economic association does not file a tax return even though it is required to do so, the Swedish Tax Agency will estimate the basis on which the company or association has to pay tax. You might need to pay a late submission penalty and tax surcharge too. If you have F-tax approval, there is a risk that the Swedish Tax Agency might revoke it.

Before reaching a decision regarding final tax, we will send out a draft decision notice. You will have the opportunity to respond to this before we reach a decision.

Paying tax or receiving a tax refund

Limited companies and economic associations pay their preliminary tax on a regular basis during the year. This is called deducted preliminary tax (“debiterad preliminärskatt”).

When you have filed your tax return, the Swedish Tax Agency will calculate your final tax and compare this with the preliminary tax. If the final tax amount is larger than the preliminary tax amount, you must pay the difference, which is known as residual tax. If the preliminary tax amount is larger than the final tax amount, you can receive a refund.

Final tax notice

When the Swedish Tax Agency has processed the tax return, we will send out a final tax notice. This will state whether you have additional tax to pay, or are due a refund. This information is also available on “My pages” (“Mina sidor”) and through our tax account e-service (“Skattekonto”).

Residual tax

When you have residual tax to pay, the correct amount must be on your tax account by the deadline date. The deadline date is determined according to the date on which the financial year ends, and is included in the final tax statement.

Payments to a tax account (in Swedish)

In some cases, a company or association might have to make the payment at an earlier date

If we make any changes to your tax return, or have questions about it, we will send you a final tax notice when we have finished processing your tax return. This means that you might need to pay the final tax due at an earlier date. The tax payment deadline date is stated in your final tax notice. You will have about 90 days to make your payment.

Make an extra payment to avoid interest charges

If you think the company or association will have residual tax to pay, you can make an extra payment to the tax account before the payment deadline in order to avoid interest charges. When you need to make the payment depends, among other things, on when the financial year ends and the amount in question.

Tax account interest charges (in Swedish)

Extra payments to tax accounts (in Swedish)

If tax is not paid on time

If you have temporary payment difficulties and cannot therefore make a tax payment on time, you can apply to defer your payment for a short time.

Payment respite

If you cannot make a tax payment on time, you must pay interest on the amount due. Depending on the amount in question, the Swedish Tax Agency can also transfer your debts to the Swedish Enforcement Authority (“Kronofogden”) for recovery.

Deficit on a business’s tax account (in Swedish)

If you represent a limited company or economic association, in certain circumstances you may be personally liable for the company’s unpaid taxes and charges.

Liability for payment of legal persons' unpaid taxes and fees

Refund payments

If you are due a tax refund, and have registered a bank account with the Swedish Tax Agency, we will pay the money into that bank account. In certain circumstances, we will not pay the refund automatically. This is the case, for example, if the amount in question is small, or if other determined taxes or charges are due for payment. A tax refund payment date is determined according to the date on which the financial year ends.

Register a bank account (in Swedish)

Tax accounts payouts (in Swedish)

In some cases, we can make an early refund payment

If we make any changes to your tax return, or have questions about it, we will make a refund payment when we have finished processing the tax return. This means that we can make an early refund payment.