Payment difficulties

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Are you experiencing payment difficulties or want to apply for funding or loans due to the coronavirus? Here you will find information on how you can apply for a respite of tax payment, financing and loans.

On this page you will find information about:

  1. Taxes and fees for sole traders
  2. Taxes and fees for limited companies
  3. Temporary amendments for applications to unemployment fund (a-kassa) if you pause your company

Taxes and fees for sole traders and trading partnerships

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. 

Temporary respite of tax payments at the Swedish Tax Agency (in Swedish) 

Respite of tax payment

You can also apply for respite of tax payment for other types of taxes, such as excise duties.

Respite of tax payment at the Swedish Tax Agency (in Swedish) 

Taxes and fees for limited companies

Adjust your preliminary tax by submitting a new preliminary income tax return for the current financial year

You can adjust your preliminary tax for 2021 if you expect to have a lower result than predicted, or even make a loss. If, for example, you anticipated a surplus during for the year, and now face the risk of a lower surplus or even a loss, you can adjust your preliminary tax for the fiscal year. You may then pay less or no preliminary tax during the remainder of the fiscal year and will also get back the tax you have already paid for the months that have passed during the fiscal year.

If you have paid preliminary tax during the previous fiscal year which now turns out to have been too high, you can get the difference back by adjust-ing the preliminary tax for the previous fiscal 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 preliminary 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

If you are financially affected you can apply for a payment respite of tax 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 payment for employer contributions, tax deductions and VAT. You can postpone the tax for one year from the date of the decision. The respite applies for up to three accounting periods between January and December 2020. 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. 

Temporary respite of tax payments at the Swedish Tax Agency (in Swedish) 

Respite of tax payment

You can also apply for respite of tax payment for other types of taxes, such as excise duties.

Respite of tax payment at the Swedish Tax Agency (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.

Payment responsibility for legal persons' unpaid taxes at the Swedish Tax Agency

Temporary amendments for applications to unemployment fund (a-kassa) if you pause your company

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.

Go to the government's website (in Swedish)

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Responsible: Swedish Agency for Economic and Regional Growth

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