Who has to submit a tax return?
If you have unlimited tax liability you submit Inkomstdeklaration 1 [Personal Tax Return 1] if
- you have been resident in Sweden during the whole 2019 and had taxable earned income (income from employment and income from active business activity) of SEK 19 670 or more.
- you have been resident in Sweden during part of 2019 and had taxable earned income of SEK 100 or more.
- you have had capital income of SEK 200 or more and there has not been a tax deduction of the whole amount.
- you have received - from a close company or closely held partnership - dividend income, profit on sale of shares, or other payments and emoluments which are to be shown as income from employment
- have had income from passive business activity totalling at least SEK 100 during the fiscal year.
- you have owned real property (e.g. a house, holiday property, land) or part of real property during 2019.
- you have been instructed to submit a tax return.
If the Swedish Tax Agency has information concerning the income and deductions you have had, you will receive a tax return form with this information pre-printed.
If you have limited tax liability you must submit Inkomstdeklaration 1 [Personal Tax Return 1] if
- you have had an income from Sweden of SEK 100 or more. You do not need to submit a tax return if you have had dividends from Sweden. Nor if you have paid SINK-tax on your income but if you want to pay ordinary tax instead of SINK you have to submit a personal tax return.
- you have owned real property (e.g. a house, holiday property, land) or part of real property in Sweden during 2019.
- you have been instructed to submit a tax return.
If you have owned real property during 2019, you will receive a tax return form where the details of the property are pre-printed.
How do you get your tax return?
The Tax Authority starts to send out the tax returns in March. You ought to have received it by April 15. It will be sent to your registered address.
If you have a digital mailbox, you get your tax return that way and no paper form is sent to you but to have a digital mailbox you have to have a Swedish personal number. If you should submit a tax return but have not received one you have to order it. You can read more about this on skatteverket.se (Swedish version, English version). There you can also find information about how to use the e-service, how to get at digital mailbox and a Swedish BankID
How can you file your tax return?
If you have received pre-printed income tax return, it is important that you verify the pre-printed information, make corrections if necessary and that you submit information on taxable incomes that have not been pre-printed . You have several different options to submit your tax return:
- You can submit your tax return by signing in to “mina sidor” at www.skatteverket.se. You will then be using our e-service “Inkomstdeklaration 1”. This service opens at 17 March and you can use it either if you receive a paper tax return or if you use a digital mailbox. You can choose to submit the pre-printed tax return or make corrections, by filing for deductions or account for a non pre-printed income. Currently you need a Swedish BankID to use this service.
- You can also submit your tax return by sending a text message (if you have Swedish mobile service) that includes your personal identity number and your signature code printed on your tax return to 71144. If you dial 020-567 100 (+46 8 764 92 40 from abroad) you also need your signature code. If you submit your tax return by sending a text message or call, you agree to the pre-printed tax return, which means you cannot make any changes. You will receive a message that confirms that your tax return has been filed. If you submit your tax return by phone, you will hear a message that confirms that your tax return has been filed. You also pay the cost for text or call yourself if you file from outside Sweden.
- If you are not able to submit your tax return by phone, e-service or by sending a text message, you can submit your tax return on paper to the address you can find on the paper form.
The tax return must be received by the Swedish Tax Agency by 4 May 2020 at the latest. If you do not submit a tax return, you risk being charged a delay fee.You can apply for a delay in submitting the tax return. Such application must have come to Skatteverket no later than the day that the tax return should have been submited. The application can be made by signing in to ”mina sidor” at www.skatteverket.se or submit form SKV 2600 to your tax office.
Exchange of information between the tax authorities
In order to ensure the correct taxation, all the Nordic countries have rules requiring employers, banks and others to submit information to the tax authorities about any wages, pensions, dividends, interest etc. that they have paid. This information includes the name and address of the recipient and the type and amount of income concerned. The obligation to provide information also applies to payments made to persons living in other countries.
In order to ensure the correct taxation the tax authorities in the Nordic countries have agreed to exchange tax information. The exchange takes place every year between appointed units within the tax authorities and the information is transmitted through secured channels. Large quntities of data are exchenged between the Nordic countries. This information is used by the tax authorities in the residence country to control that persons with cross-border activities have fulfilled their obligations to report their income and assets from abroad.