Sweden Tax filing deadlines
Sweden Tax filing deadlines: 12 deadline rules held, cited to 12 rules, each cited to its own official source; series-level citation is the first VAT rule's: Skatteförfarandelag (2011:1244). Last checked against the official source on 13 Oct 2026.
Official source: 12 rules, each cited to its own official source; series-level citation is the first VAT rule's · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Sweden for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 12 deadline rules |
|---|---|
| In force from | — |
| Official source | 12 rules, each cited to its own official source; series-level citation is the first VAT rule's: Skatteförfarandelag (2011:1244) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/se/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/se/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/se/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment — monthly, turnover ≤ SEK 40m Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated at no more than SEK 40 million for the year (26 § 'mindre företag') with a calendar month as VAT period (27 §: follows the punktskattedeklaration column). | monthly | 12th day of the 2nd month after the period ends (except the 17th when due in January; the 17th when due in August) | moves to the next business day | Skatteförfarandelag (2011:1244) “januari december oktober-december 12 februari februari januari 12 mars” | 2026-10-13 |
| VAT / GST | VAT return and payment — quarterly, turnover ≤ SEK 40m Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated at no more than SEK 40 million for the year (26 § 'mindre företag') with a calendar quarter as VAT period. | quarterly | 12th day of the 2nd month after the period ends (except the 17th when due in August) | moves to the next business day | Skatteförfarandelag (2011:1244) “april mars januari-mars 12 maj” | 2026-10-13 |
| VAT / GST | VAT return and payment — monthly, turnover > SEK 40m Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated to exceed SEK 40 million for the year (30 § 'större företag'). | monthly | 26th day of the following month (except the 27th when due in December) | moves to the next business day | Skatteförfarandelag (2011:1244) “januari 26 februari februari 26 mars mars 26 april” | 2026-10-13 |
| PAYE / payroll withholding | Employer return (arbetsgivardeklaration) and payment of tax deductions and employer contributions — VAT ≤ SEK 40m or non-VAT Employers covered by 26 § (VAT taxable base ≤ SEK 40 million) or 32 § (no VAT return): arbetsgivardeklaration (AGI). | monthly | 12th day of the following month (except the 17th when due in January; the 17th when due in August) | moves to the next business day | Skatteförfarandelag (2011:1244) “arbetsgivardeklaration, ska ha kommit in till förenklad skatteverket senast den arbetsgivardeklaration och punktskattedeklaration för redovisningsperioden…” | 2026-10-13 |
| PAYE / payroll withholding | Employer return (arbetsgivardeklaration) — VAT > SEK 40m Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated to exceed SEK 40 million for the year (30 § 'större företag'), for the arbetsgivardeklaration. | monthly | 26th day of the following month (except the 27th when due in December) | moves to the next business day | Skatteförfarandelag (2011:1244) “januari 26 februari februari 26 mars mars 26 april” | 2026-10-13 |
| PAYE / payroll withholding | Payment of tax deductions and employer contributions — VAT > SEK 40m Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated to exceed SEK 40 million for the year (30 § 'större företag'). | monthly | 12th day of the following month (except the 17th when due in January) | moves to the next business day | Skatteförfarandelag (2011:1244) “är förfallodagen för skatteavdragen och arbetsgivaravgifterna i stället den 12, i januari den 17, i månaden efter redovisningsperioden” | 2026-10-13 |
| Corporate income tax | Corporate preliminary tax (F-skatt) monthly payment — VAT ≤ SEK 40m or non-VAT Companies paying preliminary tax (F-skatt) in equal monthly amounts, from the second month of the tax year to the month after it ends; VAT taxable base not above SEK 40 million. | monthly | 12th day of months 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 of the tax year (except the 17th when due in January; the 17th when due in August) | moves to the next business day | Skatteförfarandelag (2011:1244) “förfallodagarna är - den 17 i januari och augusti, och - den 12 i övriga månader” | 2026-10-13 |
| Corporate income tax | Corporate preliminary tax (F-skatt) monthly payment — VAT > SEK 40m Companies paying preliminary tax (F-skatt) in equal monthly amounts, from the second month of the tax year to the month after it ends; VAT taxable base estimated above SEK 40 million. | monthly | 12th day of months 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 of the tax year (except the 17th when due in January) | moves to the next business day | Skatteförfarandelag (2011:1244) “i augusti är förfallodagen dock den 12 för den som redovisar mervärdesskatt på beskattningsunderlag” | 2026-10-13 |
| Corporate income tax | Corporate income tax return (Inkomstdeklaration 2) — financial year ending September-December Aktiebolag and ekonomiska föreningar whose financial year ends in September-December. | annual | 1st day of the 8th month after the period ends | moves to the next business day | Skatteverket — Deklarera åt ett aktiebolag eller en ekonomisk förening “Ett aktiebolag har ett räkenskapsår som slutar 31 december. Det innebär att de ska deklarera senast 1 augusti året efter.” | 2026-10-13 |
| Corporate income tax | Corporate income tax return — financial year ending January-April Companies whose financial year ends in January-April. | annual | 1st day of the 8th month after the period ends | moves to the next business day | Skatteverket — Deklarera inkomst “Januari-april 1 december samma år” | 2026-10-13 |
| Corporate income tax | Corporate income tax return — financial year ending May-June Companies whose financial year ends in May-June. | annual | 15th day of the 7th month after the period ends | moves to the next business day | Skatteverket — Deklarera inkomst “Maj-juni 15 januari följande år” | 2026-10-13 |
| Corporate income tax | Corporate income tax return — financial year ending July-August Companies whose financial year ends in July-August. | annual | 1st day of the 8th month after the period ends | moves to the next business day | Skatteverket — Deklarera inkomst “Juli-augusti 1 april följande år” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-26 | Employer return (arbetsgivardeklaration) — VAT > SEK 40m | 2026-09-01 – 2026-09-30 | — |
| 2026-10-26 | VAT return and payment — monthly, turnover > SEK 40m | 2026-09-01 – 2026-09-30 | — |
| 2026-11-12 | Corporate preliminary tax (F-skatt) monthly payment — VAT > SEK 40m (instalment 11 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-12 | Corporate preliminary tax (F-skatt) monthly payment — VAT ≤ SEK 40m or non-VAT (instalment 11 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-12 | Payment of tax deductions and employer contributions — VAT > SEK 40m | 2026-10-01 – 2026-10-31 | — |
| 2026-11-12 | Employer return (arbetsgivardeklaration) and payment of tax deductions and employer contributions — VAT ≤ SEK 40m or non-VAT | 2026-10-01 – 2026-10-31 | — |
| 2026-11-12 | VAT return and payment — monthly, turnover ≤ SEK 40m | 2026-09-01 – 2026-09-30 | — |
| 2026-11-12 | VAT return and payment — quarterly, turnover ≤ SEK 40m | 2026-07-01 – 2026-09-30 | — |
| 2026-11-26 | Employer return (arbetsgivardeklaration) — VAT > SEK 40m | 2026-10-01 – 2026-10-31 | — |
| 2026-11-26 | VAT return and payment — monthly, turnover > SEK 40m | 2026-10-01 – 2026-10-31 | — |
| 2026-12-01 | Corporate income tax return — financial year ending January-April | 2025-05-01 – 2026-04-30 | — |
| 2026-12-14 | Corporate preliminary tax (F-skatt) monthly payment — VAT > SEK 40m (instalment 12 of 12) | 2026-01-01 – 2026-12-31 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | Corporate preliminary tax (F-skatt) monthly payment — VAT ≤ SEK 40m or non-VAT (instalment 12 of 12) | 2026-01-01 – 2026-12-31 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | Payment of tax deductions and employer contributions — VAT > SEK 40m | 2026-11-01 – 2026-11-30 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | Employer return (arbetsgivardeklaration) and payment of tax deductions and employer contributions — VAT ≤ SEK 40m or non-VAT | 2026-11-01 – 2026-11-30 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-14 | VAT return and payment — monthly, turnover ≤ SEK 40m | 2026-10-01 – 2026-10-31 | 2026-12-12 2026-12-12 Saturday; 2026-12-13 Sunday |
| 2026-12-28 | Employer return (arbetsgivardeklaration) — VAT > SEK 40m | 2026-11-01 – 2026-11-30 | 2026-12-27 2026-12-27 Sunday |
| 2026-12-28 | VAT return and payment — monthly, turnover > SEK 40m | 2026-11-01 – 2026-11-30 | 2026-12-27 2026-12-27 Sunday |
| 2027-01-15 | Corporate income tax return — financial year ending May-June | 2025-07-01 – 2026-06-30 | — |
| 2027-01-18 | Corporate preliminary tax (F-skatt) monthly payment — VAT > SEK 40m (instalment 1 of 12) | 2027-01-01 – 2027-12-31 | 2027-01-17 2027-01-17 Sunday |
| 2027-01-18 | Corporate preliminary tax (F-skatt) monthly payment — VAT ≤ SEK 40m or non-VAT (instalment 1 of 12) | 2027-01-01 – 2027-12-31 | 2027-01-17 2027-01-17 Sunday |
| 2027-01-18 | Payment of tax deductions and employer contributions — VAT > SEK 40m | 2026-12-01 – 2026-12-31 | 2027-01-17 2027-01-17 Sunday |
| 2027-01-18 | Employer return (arbetsgivardeklaration) and payment of tax deductions and employer contributions — VAT ≤ SEK 40m or non-VAT | 2026-12-01 – 2026-12-31 | 2027-01-17 2027-01-17 Sunday |
| 2027-01-18 | VAT return and payment — monthly, turnover ≤ SEK 40m | 2026-11-01 – 2026-11-30 | 2027-01-17 2027-01-17 Sunday |
| 2027-01-26 | Employer return (arbetsgivardeklaration) — VAT > SEK 40m | 2026-12-01 – 2026-12-31 | — |
| 2027-01-26 | VAT return and payment — monthly, turnover > SEK 40m | 2026-12-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Sweden series: Policy interest rate (styrräntan) · Late-payment interest (dröjsmålsränta) · Statutory default interest (dröjsmålsränta) · Value added tax (mervärdesskatt, 'moms') · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (KPI, year-on-year) · corporate tax rate · Withholding tax rates · Personal income tax (statlig inkomstskatt på förvärvsinkomster) · Statutory social-insurance contributions · Riksbank SEK exchange rates
The same figure elsewhere: Switzerland · Türkiye · United Kingdom · Czech Republic · Denmark · all 18