Deklarationsombud may now hold a samordningsnummer, with limits

A deklarationsombud must be an adultSkatteverket with a Swedish personnummer or samordningsnummerSkatteverket and an e-legitimation, and must be approved by Skatteverket under statutory requirements. The previous wording required a personnummerSkatteverket. The page pairs the opening with a caveat: an ombud holding a coordination number cannot in some cases perform every action the authorisation coversSkatteverket — filing VAT and employer returns is the example given.

The list of returns an ombud may file electronically has also been restated. It now runs VAT and employer returns, inkomstdeklaration 1, 2 and 4, and inkomstdeklaration 3 provided it does not contain särskilda uppgifter (INK3SUF)Skatteverket, together with the preliminary income return, the excise return, the OSS return and the top-up tax return. The previous list named inkomstdeklaration 1, 2, 3 and 4 without the INK3 condition and without the top-up tax return.

The rest of the deklarationsombud authorisation is unchanged: filing property returns electronically for hyreshus, industrial properties, agricultural units and småhus; reading data such as the company's tax account and earlier returns; requesting an extension for filing, except for the OSS return, for which no extension can be requestedSkatteverket; and completing and answering questions on returns the ombud has filed. An ombud cannot register data on the tax account — requesting a payment, changing the bank account or lifting a payment block stays with the sole signatory and the CEO — and the company remains responsible for the completeness and accuracy of everything filed on its behalf.

Approval still turns on suitability. Skatteverket looks at knowledge and experience, convictions for offences in business or other economic crime, skill and fitness to handle the reporting of taxes and charges, and a fixed address. Approval is impossible for anyone under 18, under a förvaltare, bankrupt, disqualified from business or barred from giving legal or financial advice, and approval must be revoked where the company or the ombud requests it, the assignment ends, or the requirements are no longer met.

Two authorisations are new on the page. “Inkomstdeklaration, läsbehörighet” lets an ombud read income return data, take part of data usable as a basis for an income return or for a reconsideration of one already filed, and see the return's status; it works only with the API Inkomstdeklaration serviceSkatteverket. “Redovisa utdelning och kupongskatt, ombud” lets an ombud file the reporting of dividends and coupon tax for a kupongbolag — an aktiebolag not connected to Euroclear Sweden AB's account-based share system — and can be assigned in the Ombud och behörigheter e-service from October 2026Skatteverket.

Two appointment routes changed as well. A VAT-return ombud can now be appointed through Ombud och behörigheter or on form SKV 4807Skatteverket; the earlier text said the authorisation did not yet work in the Lämna momsdeklaration e-service. For EU VAT refunds, the page now points only to form SKV 4852Skatteverket.

The framework is Skatteverket's ombud och behörigheter för företag, with the deklarationsombud conditions as set out on that page.