Doing Business In Sweden - Tax Administration

Filing and Payment

For most companies, the income year is the calendar year. Income years ending on 30 April, 30 June and 31 August are also permitted. Other dates are allowed if application is made to the National Tax Board. A company should normally file a preliminary return before 1 December of the year before the income year. A preliminary assessment is then issued, which indicates the advance tax to be paid during the income year. Advance tax payments are made in 12 equal instalments, generally the 10th day of February - December of the income year and in January of the assessment year, which is the year following the income year. All companies file their annual tax return on 31 March of the assessment year, unless an extension is granted.