Agent authorisation

Tax return agent representing a company

A tax return agent representing a company is usually an accountant, financial assistant or some other person who submits electronic tax returns on behalf of the company. When a company has several jointly authorised signatories, if any of those signatories wants to submit an electronic tax return, that person must become a tax return agent.

A tax return agent has the right to:

• submit all the electronic tax returns for which there is an e-service, such as VAT and employer tax returns, income tax returns 1 and 2, preliminary income tax return, excise tax return and MOSS tax return
• submit an electronic property tax return for apartment buildings, industrial properties, farms and small houses
• access data from, for example, a tax account, submitted VAT and employer tax returns, income tax returns 1 and 2, tax assessment (final taxation data) and property tax returns
• request a deferral to submit a tax return
• provide additional documentation and answer questions about tax returns submitted by the agent
• prepare an application for a tax return agent/agent. The service allows anyone who is a tax return agent for a person or a company, or the representative of a company according to the Swedish Companies Registration Office but not at the same time an authorised signatory, to prepare an application for authorisation and an agent. After that, the application must be approved by the person or the company’s authorised signatory.

A tax return agent does not have the right to:

• enter data into a tax account (request payment, register or change a bank account, or request or remove a payment barrier). Only sole authorised signatories and managing directors can enter data into a tax account.

Who can be approved as a tax return agent?

A tax return agent must be an adult person (not a company) with a Swedish personal identity number and digital ID. The agent must not have been made bankrupt, nor been issued with a business or representation prohibition, nor have a trustee.

Who must the application be signed by?

The application must be signed by the person who is obligated to submit the tax return. An authorised signatory or a managing director must sign for legal entities.

Application

Application for a tax return agent is made either via the e-service “Agents and Authorisation” or by submitting a form. The form Application, e-services – Tax return representative (SKV 4809 en) must be submitted to the tax office where the person or company that is applying for an agent is registered.