Tax returns for companies

Which returns does your company file?

Which income tax return the company files depends on its legal form:

• Limited companies (aktiebolag, AB) and economic associations (ekonomiska föreningar) file Income Tax Return 2 (Inkomstdeklaration 2).
• Trading partnerships (handelsbolag) and limited partnerships (kommanditbolag) file Income Tax Return 4 (Inkomstdeklaration 4).
• Non-profit associations (ideella föreningar) and foundations (stiftelser) file Income Tax Return 3 (Inkomstdeklaration 3).
• A sole trader (enskild firma) does not file a separate return. The profit or loss is reported in an NE appendix (NE-bilaga) to the owner's personal income tax return.

On top of that come the returns during the year: a VAT return if the company is registered for VAT, an employer declaration if it pays salaries, and an EC Sales List (periodisk sammanställning) if it makes VAT-exempt sales to businesses in other EU countries. The income tax return is based on the year-end accounts, and for limited companies it is prepared at the same time as the annual report.

Limited company tax return: when is Income Tax Return 2 due?

The date depends on when the financial year ends. These are the Swedish Tax Agency (Skatteverket) deadlines for financial years ending in 2026:

• Financial year ends January to April 2026: by 1 December 2026
• May to June 2026: by 15 January 2027
• July to August 2026: by 1 April 2027
• September to December 2026: by 2 August 2027

So if the company's financial year is the calendar year, the deadline for the 2026 financial year is 2 August 2027. The dates for future financial years are available from the Tax Agency.

We add your company's deadline when we take over the engagement and plan the year-end closing backwards from it. The year-end closing needs to be finished in good time, because the income tax return is based on the same figures as the annual report and the two must match. If you change firms in the middle of the year, we find out which returns have already been filed and which remain, so that no period falls through the cracks. Read more about changing accounting firm.

VAT return: monthly, quarterly or annually

How often you file a VAT return depends on your taxable amount, that is, the amount you calculate VAT on, the price excluding VAT:

• Up to SEK 1 million: reporting per tax year, with the option to choose calendar months or calendar quarters.
• Up to SEK 40 million: calendar quarters, with the option to choose calendar months.
• More than SEK 40 million: calendar months.

The last day to file and pay depends on the reporting period, and we add the correct dates for your company. If you sell goods or certain services VAT-free to businesses in other EU countries, you also file an EC Sales List, which must be in by the 25th of the month after the reporting period (the 20th if you file it on paper). If you have no such sales, you do not file an EC Sales List.

Employer declaration at individual level

If the company is registered as an employer, you report the pay and benefits paid out, the tax deducted and the employer contributions in an employer declaration for each reporting period, that is, every month. The declaration contains details for each employee or other payee as well as details at employer level. It is filed in the month after the salaries were paid. For most companies the deadline is the 12th, and in January and August the 17th. If you have nothing to report in a month, you must still file a nil declaration. We handle salaries as part of our payroll service, and the declaration is produced directly from the same records.

How it works with us

1. We go through which returns your company has to file and put the dates into a plan for the year.
2. The ongoing bookkeeping in Fortnox is reconciled every period, so that the VAT return and employer declaration are based on the correct figures.
3. Ahead of the income tax return, we do the year-end closing, calculate the tax adjustments and prepare the return.
4. You receive a draft and we go through it with you before anything is filed.
5. We file with the Tax Agency and save the receipt with your records.
6. If the Tax Agency has questions afterwards, we answer them together with you, using the bookkeeping as the basis.

The company's tax return and the owner's personal tax return are connected but are two separate engagements. Dividends, the threshold amount (gränsbelopp) and the K10 form belong to your own tax return, and we describe this on the page about personal tax returns and K10.

What is included

• Income Tax Return 2, 3 or 4 depending on legal form
• NE appendix for sole traders
• VAT return according to the company's reporting period
• Employer declaration at individual level every month
• EC Sales List for VAT-free sales to businesses in other EU countries
• A plan with the company's filing deadlines
• Questions and contact with the Tax Agency about the returns

Price for company tax returns

VAT returns and employer declarations are included in the Basic, Complete and Premium packages. The income tax return is included in Complete and Premium. As a stand-alone engagement, year-end closing and the income tax return cost from SEK 2 500 for a sole trader, SEK 4 500 for a trading partnership and SEK 7 500 for a limited company, excluding VAT.

Fixed monthly price based on the number of vouchers and employees, no lock-in period, three months' notice. See prices.