On our Web site, we have a range of forms for taxes, tax collection and national registration in what is known as PDF format. To use these forms, you will need to install the program Adobe Reader. We recommend the latest version, as this gives the best results. You can download the program free of charge from the Adobe Web site. Each of our forms now has its own cover sheet — in HTML format. Here, there is a link to the most recent version of the form, as well as supplementary information and references.
If a sole trader or a foreign legal person carries out their business wholly or partly in Sweden then they are general liable to submit a yearly income tax return in which they must report their business income and expenses. A Swedish legal person on the other hand is generally liable to submit a yearly income tax return regardless of whether they conduct business in Sweden or not. All sole traders natural persons that conduct business in their own name and foreign legal persons are required to submit a yearly income tax return if the entrepreneur or company. Sole traders shall declare their income on Inkomstdeklaration 1 at latest May 2 each year or the next working day. Legal persons shall submit Inkomstdeklaration 2, 3 or 4 at one of four designated declaration dates.
Information and tips about forms, PDF/Acrobat, and filling in forms
As of , new rules apply to anyone submitting a PAYE tax return. The new rules are known as PAYE tax return per employee. They entail that you have to report payments and tax deductions for each payee each month.
You can pay money into your tax account at any time, for example when you want to make a payment to cover future tax or to avoid interest expenses. An in-payment or other entry cannot be earmarked for a specific tax or charge, but is set off against the total deficit on the tax account. Other items that are recorded on the tax account and treated as in-payments of tax include excess input VAT and various forms of subsidies. The most common form of a subsidy is the wage subsidy granted by the Swedish Public Employment Service.