SwedenSkatteverket
Faith-community fee filing opens on 1 November for 2027
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
By Taxxa AI OyPublished 24 August 2026
Religious communities using Skatteverket’s fee-collection assistance can submit their fee rate and membership details for the 2027 income year from 1 November to 3 December 2026Skatteverket
Skatteverket. The authority now gives 1 November as the service opening date
Skatteverket, replacing 2 November
Skatteverket. Its instructions also say corrections after the filing window can be submitted from January 2027
Skatteverket, rather than specifying mid-January.
The stated window covers communities granted assistance during 2025 and those granted it by Myndigheten för ungdoms- och civilsamhällesfrågor before 1 November 2026Skatteverket. Skatteverket distinguishes those decisions from grants made between 1 November and 31 December 2026
Skatteverket, for which assistance starts with the 2028 income year
Skatteverket.
An authorised representative must enter the fee rate and attach a membership file in the service Lämna uppgift om avgiftssats och medlemskapSkatteverket
Skatteverket. Communities should check that existing representatives can use it for the autumn filing. New representatives are registered using SKV 4795, signed by the community’s authorised representatives; Skatteverket does not accept digitally signed forms for that registration.
Membership eligibility is assessed at 1 November before the relevant income yearSkatteverket. The file includes people who have given written consent by that date, or members whose community’s statutes impose payment through the tax-collection system. People who had left, withdrawn consent or died by that date must be excluded
Skatteverket. Under the statutory consent rule, consent covers both liability for the fee and its collection with state assistance.
During the submission window, an amended membership file replaces the earlier file in fullSkatteverket. A community adding three people to a previously submitted list of 100 therefore submits all 103, as Skatteverket’s example explains. The authority accepts a file as a whole or rejects it; duplicate personal or coordination numbers cause rejection.
Correction files can remove erroneous memberships for the current income year and the preceding eleven income years in which the community had assistanceSkatteverket. A separate correction file is needed for each year.
The statutory reporting deadline and consent conditions are in 5–6 §§ lagen (1999:291) om avgift till registrerat trossamfund, with the 2026 service window specified by Skatteverket.
Check now that the community's representatives can use Lämna uppgift om avgiftssats och medlemskap, then submit the 2027 fee rate and the complete membership file between 1 November and 3 December 2026.