Here’s how to file and fill in an income tax return for a limited company or an economic association
If you are representing a limited company or an economic association, you must file Income Tax Return 2. There are three parts to this tax return. You must fill in and submit all three parts. The easiest way to file a tax return is to use one of our e-services.
Use our e-services
The e-service Filing Income Tax Return 2, 3 and 4 is in English. Chose "Inkomstdeklaration 2, 3 och 4" and then chose "English".
In addition, there are three e-services on this page that are only available in Swedish.
- File transfer (in Swedish: Filöverföring).
- Income Tax Return 2 (in Swedish: Inkomstdeklaration 2)
- My pages (in Swedish: Mina sidor)
The opening hours for the e-services are seen in the white box next to the yellow log-in button. If the the e-service is closed you see the text "Stängd" in the white box.
There are three parts to this tax return:
- the first page
- annexe: Schedule of accounts (“Räkenskapsschema”: INK2R, in Swedish)
- annexe: Tax adjustments (“Skattemässiga justeringar”: INK2S, in Swedish).
Limited companies and economic associations must always fill in and submit all three parts. There is one exception to this rule: tenant-owner associations (“äkta bostadsrättsföreningar”) might only need to file the first page of their tax return. In certain cases, you might need to submit further annexes with your tax return.
Filing a tax return for a tenant-owner association (in Swedish)
You might need to submit further annexes with your tax return (in Swedish)
On our webpage “Filing a tax return for a limited company or an economic association”, there is further information about when a limited company or an economic association has to file its tax return, and when the Swedish Tax Agency issues tax returns and final tax notices:
Filing a tax return for a limited company or an economic association
Here’s how to sign and file a tax return
The Swedish Tax Agency has several e-services to help you file a tax return for a limited company or an economic association. It’s a good idea to file your tax return digitally. This helps to reduce the risk of error, and you will also receive a receipt confirming that the Swedish Tax Agency has received your tax return.
Remember that the tax return needs to be signed, either digitally or manually.
There are various ways to file the tax return:
- by using a tax return filing software program
- through our e-service “Income Tax Return 2, 3, and 4”
- by logging in to our e-service for file transfer (“Filöverföring”, in Swedish)
- through our e-service for Income Tax Return 2 (“Inkomstdeklaration 2”, in Swedish”), first page only, annexes are submitted separately
- on paper
File the tax return using tax return filing software
If the company or association has a tax return filing software program that can gather and export information to your tax return, you can use it to file your tax return.
Follow these steps to file a tax return using tax return filing software
- Follow the instructions outlined by your tax return filing program
- Log in to “My pages” (“Mina Sidor”, in Swedish) and sign the tax return. When the tax return has been signed, a receipt will appear, confirming that we have received the tax return.
To sign the tax return, 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, and as the sole signatory
- with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
- with the Swedish Tax Agency as a tax return agent
File the tax return using our e-service “Income Tax Return 2, 3, and 4“
In our e-service “Income Tax Return 2, 3, and 4”, you can file your whole tax return, including the annexes “Schedule of accounts” (“Räkenskapsschema”, INK2R) and “Tax adjustments” (“Skattemässiga justeringar”, INK2S), as well as annexes N3B, N4, N7, N8 and N9 if applicable, and provide other additional information if applicable.
You can use the e-service for financial years ending in or after January 2024.
Please note that the e-service cannot save any data, so you have to enter all the information and complete the tax return filing process during a single session.
Follow these steps to file a tax return using our e-service “Income Tax Return 2, 3, and 4”
1. Log in to our e-service “Income Tax Return 2, 3, and 4”.
2. Fill in the details on the first page, and in the annexes “Schedule of accounts” (“Räkenskapsschema”, INK2R) and “Tax adjustments” (“Skattemässiga justeringar”, INK2S).
If you need to see the prefilled information in the company or association’s tax return, you can find it on “My Pages” (“Mina sidor”).
When you have finalised the tax return, it will be forwarded to “My Pages” (“Mina sidor”) to be signed.
3. Sign the tax return. If you are due to sign the tax return, you can choose to continue and sign it directly using the e-service.
To sign the tax return, 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, and as the sole signatory
- with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
- with the Swedish Tax Agency as a tax return agent
If someone other than you has to sign the tax return, that person should log in to “My Pages” (“Mina sidor”) and sign it.
When the tax return has been signed, a receipt will appear, confirming that we have received the tax return.
File the tax return using our e-service for file transfer (“Filöverföring”)
If the company or association has tax return software that can create SRU files (SRU is an abbreviation of the Swedish term for “standardised accounting statement”), you can use our file transfer e-service (“Filöverföring”) to file the tax return.
Follow these steps to file a tax return using our e-service for file transfer, “Filöverföring”
- Complete the tax return in your tax return filing software, and download the files to your computer or a flash drive or similar.
- Log in to our e-service for file transfer, and transfer your files to the Swedish Tax Agency. You will receive a receipt confirming that we have received the files.
3. Log in to “My pages” (“Mina Sidor”) and sign the tax return. When the tax return has been signed, a receipt will appear, confirming that we have received it.
To sign the tax return, 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, and as the sole signatory
- with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
- with the Swedish Tax Agency as a tax return agent
File the tax return using our e-service “Income Tax Return 2” (“Inkomstdeklaration 2”)
In our e-service “Income Tax Return 2” (“Inkomstdeklaration 2”), you can file the first page of the tax return”. You submit the relevant annexes by post.
You can also use this e-service to file the first page of a tax return if you file tax returns on behalf of a tenant-owner association (private-sector housing business).
Filing a tax return for a tenant-owner association (in Swedish)
Follow these steps to file a tax return using our e-service “Income Tax Return 2”
1. Log in to the e-service “Income Tax Return 2” (“Inkomstdeklaration 2”).
2. Fill in the necessary details on the first page of the tax return.
3. Sign the tax return. When the tax return has been signed, a receipt will appear, confirming that the Swedish Tax Agency has received it.
To sign the tax return, 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, and as the sole signatory
- with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
- with the Swedish Tax Agency as a tax return agent
4. Fill in the annexes “Schedule of accounts” (“Räkenskapsschema”) and “Tax adjustments” (“Skattemässiga justeringar”) as well as any other annexes if applicable. The annexes “Schedule of accounts” (“Räkenskapsschema”) and “Tax adjustments” (“Skattemässiga justeringar”) are included in form “Income Tax Return 2” (“Inkomstdeklaration 2”).
Income Tax Return 2 (SKV 2002, in Swedish)
External link.
5. Send the annexes to us. Our address is available on our website.
Sending forms, letters and packages to the Swedish Tax Agency (in Swedish)
Filing a tax return on paper
If you cannot – or do not wish to – file the tax return digitally, you can file it on paper.
Follow these steps to file a tax return on paper
1. Print out the tax return in the company’s or association’s digital mailbox. Alternatively, you can print out form SKV 2002 (“Income Tax Return 2”, in Swedish).
Income tax return 2 (SKV 2002, in Swedish) External link.
2. Fill in the paper tax return form.
3. Sign the first page of the tax return.
To sign the tax return, 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
- with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
If the company or association has multiple authorised signatories who sign for it jointly, several individuals might need to provide their signatures. A tax return agent is not permitted to sign a tax return on paper.
4. Send the tax return to us. Our address is available on our website.
Sending forms, letters and packages to the Swedish Tax Agency (in Swedish)
If you don't have sufficient time to post the tax return, you can submit it at a service centre.
Opening hours for our e-services
Our opening hours vary, depending on which e-service you choose to use to file the tax return.
Opening hours when using tax return filing software and our e-servives Income Tax Return 2, 3 and 4 and File transfer (“Filöverföring”)
Financial year ends | Opening hours |
|---|---|
January to December 2024 | E-service open |
January to August 2025 | E-service open |
Opening hours: e-service Income Tax Return 2 (“Inkomstdeklaration 2”)
Financial year ends | Opening hours |
|---|---|
July-December 2024 | E-service open |
January to August 2025 | E-service opens on 25 August 2025 |
Check with your accountant how to file your tax return
If an accountancy firm, for example, assists you with your tax returns, check with them how you should file your current tax return.
Previously filed tax returns are available on “My pages” (“Mina sidor”)
The tax returns that have been filed previously are available on “My pages” (“Mina sidor”). In order to view them, 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 of the legal entity in question
- with the Swedish Companies Registration Office (“Bolagsverket”) as CEO
- with the Swedish Tax Agency as a tax return agent
Letters containing complementary information are not shown here.
How to fill in a tax return
The details you must enter on the first page of your tax return are based on the information provided in the annexes. You should therefore fill in the relevant annexes first. Remember to check all the prefilled information. It might be the case that the Swedish Tax Agency has corrected or updated this information. It is important for you to check that the information provided is correct before submitting the tax return.
1. Close the company's or association’s financial year
Before filling in the your tax return, you must first close the company's or association’s financial year by preparing its annual accounts and annual report. The information provided in these then serves as a basis for your tax return.
Bookkeeping and annual accounts (in Swedish)
2. Fill in annexe “Schedule of accounts” (“Räkenskapsschema”, INK2R)
Enter the relevant details from your annual accounts in annexe “Schedule of accounts” (“Räkenskapsschema”, INK2R). A table is available on the BAS-stakeholder Associations’ website, showing the connection between Income Tax Return 2 and the BAS chart of accounts. Here you can check how to transfer the relevant amounts from your annual accounts to an annexe.
SRU-kopplingar/deklarationer (BAS, in Swedish) External link.
3. Fill in the annexe “Tax adjustments” (Skattemässiga justeringar, INK2S)
You calculate the company’s or association’s taxable results in the annexe “Tax adjustments”. The Swedish Tax Agency calculates the company’s or association’s final tax on the basis of this amount.
You then transfer the results amount that you have entered in annexe “Schedule of accounts” to annexe “Tax adjustments”.
You might need to adjust the taxable result
The tax rules sometimes differ from the rules that you have to follow when you draw up your annual accounts. You might therefore need to make some adjustments in order to determine the taxable result. You adjust the result by entering the relevant additional or reduced amounts in the annexe “Tax adjustments”. You might need to make adjustments relating to tax-exempt income that the company or association is not required to declare, or non-deductible costs, for example.
Several examples are provided in our brochure about tax rules for limited companies and partnerships “Skatteregler för aktie- och handelsbolag”, which is in Swedish.
Report unexploited deficit from the previous year
If a limited company or economic association report a deficit one year, they carry the deficit forward. This is known as unexploited deficit. The company or association can normally claim a deduction for the deficit in its tax return for the following year.
Here’s how to report unexploited deficit
If a company or association has an unexploited deficit from the previous year, you enter the relevant amount in field 4.14a in the annexe “Tax adjustments”.
In certain circumstances, the entitlement to claim a deduction for a deficit from the previous year is restricted. In that case, you might need to fill in fields 4.14b and 4.14c too.
You must also provide details of certain types of unexploited deficits on the first page of your tax return.
4.Fill in the first page
You enter the amount that you obtained when you calculated your result for tax purposes in the annexe “Tax adjustments”: i.e., your surplus or deficit. You might need to enter further information such as details of certain types of unexploited deficits, and the basis for special payroll tax.
Reporting the basis for special payroll tax on pension costs
Also enter details of the basis for special payroll tax on pension costs.
Here’s how to report special payroll tax on pension costs
You fill in the basis for special payroll tax on the first page of the tax return. The Swedish Tax Agency calculates the amount that the company or association has to pay.
A limited company or association can claim a deduction for its special payroll tax. Since the amount in question should be included in the booked results, you do not need to make any adjustment in the tax return.
You might need to submit several annexes
In certain cases, you might need to submit several annexes with the tax return.
Other annexes that you might need to submit
N3B – Participation in a partnership – Legal entity (not the estate of a deceased person) (in Swedish)
Submit annexe N3B (SKV 2167) if the company or association is a part-owner of partnership or limited partnership.
Deferral, business activity (N4, in Swedish)
Submit annexe N4 if, for example, the business or association requests a tax payment deferral in the event of an exchange of shares.
Deferral, business activity (N4: SKV 2154, in Swedish)
Receipt of transfer, Funds and distribution amounts (N7)
Submit annexe N7 if the company or association assumes reserves such as tax allocation reserves.
Receipt of transfer, Funds and distribution amounts (N7: SKV 2170, in Swedish)
Timber depletion allowance (N8)
Submit annexe N8 if the company or association requests or reverses a deduction for forest/substance reduction.
Timber depletion allowance (N8: SKV 2155, in Swedish)
Limitation of tax relief on interest, etc. (N9)
If the company or association intends to claim a deduction for interest expenses, you might also need to submit annexe N9.
Limitation of tax relief on interest, etc. (N9: SKV 2158, in Swedish)
How to fill in the annexes
Information about how and when you have to fill in annexes N3B, N4, N7 and N8 is available in Swedish in our brochure about tax rules for limited companies and partnerships, “Skatteregler för aktie-och handelsbolag”.
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