If you are unable to file your tax return on time

If you don’t file a tax return, you will first receive an injunction to do so. If you still do not file your return after receiving the injunction, the Swedish Tax Agency will send a draft decision notice regarding a discretionary tax assessment to your digital mailbox, or by post to your listed address in the population register.

In the draft decision notice, we estimate your income during the year was and the tax you are due to pay on it. In order for the correct tax to be levied, you need to file your tax return as soon as possible. The simplest way to do so is digitally.

• How to file your tax return​​

You can also file your tax return using a printed form if you received one earlier. Sign the form and mail it to:

Skatteverket
Inläsningscentralen
Inkomstdeklaration 1
FE 8000
107 75 Stockholm

If you no longer have the printed form, you can print out your tax return from ”Mina sidor” (”My Pages”), which you can reach by logging in to skatteverket.se.

• My pages (in Swedish)

You can also request a new printed form using the service ”Beställ blanketter” (”Request forms”). “Inkomstdeklaration 1” (”Income Tax Return 1”) is under the heading ”Deklarationer” (”Tax returns”).

• Request forms (in Swedish)

The amount you have to pay depends on how late you file your tax return. The Swedish Tax Agency can impose up to three late filing charges. Each charge is SEK 1,250.

This is how it works:

• If you file your tax return late you may have to pay a late filing charge of SEK 1,250.
• If you have not filed your tax return withing three months of the ordinary deadline (2 May), you may have to pay two late filing charges, totalling SEK 2,500.
• If your tax return is delayed by five months or more, you may have to pay three late filing charges, totalling SEK 3,750.

For the second and third late filing charges, the time until you file your tax return is counted from the ordinary filing deadline – even if you were granted an extension.