Everyone, regardless if you are a legal person or an individual, who has to pay any form of tax to the Tax Agency is assigned a tax account. The tax account summarizes your tax payments, your preliminary tax as shown by income statements and your final tax as shown by your final tax statement.
You can make payment to your tax account at any time, for example when you want to make a payment to cover future tax or avoid interest expenses. An in-payment cannot be reserved for a specific tax or charge, however it is set off against the total deficit on the tax account.
You can make payment to your tax account either pay over the Internet or use a prefilled paying-in form. To ensure that the payment goes straight into your tax account your reference number (OCR) is required; this is prefilled on the paying-in form. The payment has to be made into the Tax Agency bankgiro 5050-1055.
An in-payment has to be recorded in the Tax Agency bankgiro no later than the due date. Therefore it is not enough pay in on the due date. There are fixed due dates for in-payments of tax. Generally the due date for payment of your VAT, PAYE and preliminary tax is either on the 12th of each month. Although on January and August the due date is on the 17th.
You always have at least 90 days to pay from the date of decision shown on the final tax statement. The due date is shown by the calculation you receive together with the final tax statement. If you wish to avoid interest expenses you can pay earlier.
If your company has a tax assessment basis of SEK 1–40 million per year, as a rule you will pay on the 12th of the month. If your company has a tax assessment basis of over SEK 40 million per year, as a rule you will pay your payroll taxes and taxes deducted on the 12th of the month, and your VAT on the 26th.
You may apply for respite regarding payments of tax if you have temporarily difficulties making your payment in time due to for instance illness or an accident, although usually the tax agency is quite restrictive when permitting payment respite. In order to receive a respite you have to show that the respite will help your business to get back on track and that you will be able to make the payment after this period.