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Are you experiencing payment difficulties due to the coronavirus pandemic? Here are information about temporary amendments for applications to the unemployment fund, and information om how you can apply for a respite of tax payment.
On this page you will find information about:
- Taxes and fees
- Temporary amendments for applications to unemployment fund (a-kassa) if you pause your company
Adjust your preliminary tax by submitting a new preliminary income tax return for 2021
You can adjust your preliminary tax for 2021 if you expect to have a lower result than predicted, or even make a loss. This means that you may pay less or no tax in the coming months this year.
You can submit a new preliminary income tax return as many times as you like during the year. This way you will not have to pay too much in prelimi-nary tax.
The e-service preliminary income tax return at the Swedish Tax Agency (in Swedish)
Charged preliminary tax at the Swedish Tax Agency (in Swedish)
Calculate your taxes at the Swedish Tax Agency (in Swedish)
Possibility to postpone payment of taxes and fees
Companies that are financially affected can apply for a payment respite of taxes and fees to a later occasion. There are two kind of payment respites:
- Temporary payment respite of general payroll taxes, deducted taxes and VAT
- Respite of tax payment for other types of taxes
Temporary respite of tax payment
If you have been financially affected you can also apply for a temporary respite of tax payment for employer contributions, tax deductions and VAT. You can postpone the tax for one year from the date of the decision. Respite can also be granted for annual VAT (one period) which is reported between 27 December 2019 and 17 January 2022. In connection with the respite expiring, it is possible to apply for an extension of the respite for another year. There are several ways to apply for a temporary respite, but you will get the decision the fastest if you use the service Apply for a temporary respite of tax payment (Ansök om tillfälligt anstånd med skatteinbetalning) by logging in to My pages on skatteverket.se.
Respite of tax payment
You can also apply for respite of tax payment for other types of taxes, such as excise duties.
Proposal for extension of temporary respite
The Ministry of Finance has proposed an extension of the temporary tax respite due to the pandemic, by a further 15 months. An installment plan must run at the same time. The change is proposed to enter into force on March 7, 2022.
Press release: Opportunity for an installment plan for companies that have been granted a respite of tax during the crisis (in Swedish)
Liability for payment of legal persons' unpaid taxes and contributions
If you represent a legal person, you can become personally liable for virtually all unpaid taxes and fees in the legal person's tax account.
With these temporary rules, the Swedish Tax Agency will not hold you personally liable as a representative as long as the unpaid taxes and fees are covered by the act of temporary payment respite. The only exception is companies that have obviously exploited the opportunities completely in violation of the purpose of the respite regulations.
The Government has decided to make temporary amendments for applications to unemployment fund (a-kassa). This means that you can pause your business more than once during a five-year period, as long as you intend to start up the business again. This change applies both to those whose businesses have been inactive within the last five years and to those who may need to pause their business activities in the future.
On 9 November, the Government proposed to extend the temporary changes in unemployment funds so that they will also apply in 2021.
All unemployment funds have different terms and conditions when you apply for compensation. You must therefore contact your unemployment fund to see which terms and conditions apply to you.
If you pause your business this year, it can be inactive for no longer than until the end of 2021. Keep in mind that you need to continue to do the following as long as the business is not fully closed:
- Submit financial statements for the business in your income tax return, even if you have no income to report.
- Declare VAT, as long as the company is VAT-registered, even if no purchases or sales have been made.
- Submit employer's contribution, as long as the company is employer-registered, even if you have not paid any salaries or other benefits.
Inactive companies at the Swedish Tax Agency (in Swedish)
Inactive limited companies - the Swedish Companies Registration Office (in Swedish) Unemployment fund and how to apply - the Swedish Public Employment Service
The Swedish Federation of Unemployment Insurance Fund
Some measures are allowed in your business if you have become unemployed
You can be considered being unemployed even though you do a few measures in your company. It means that it is allowed to update a website or social media to a limited extent or maintaining some limited customer or supplier contact. The purpose is to make it easier for business owners to resume their business.
The Government proposes an extension of the temporary rule so that it will also apply in 2021. On the government's website you can read more about the change in the regulation.
The temporary rule is extended and applies until 31 December 2021.
Responsible: Swedish Agency for Economic and Regional Growth