Skatteverket removes the särskild skatteadress on 1 October

Businesses that keep a särskild skatteadress registered with Skatteverket received a letter at the end of week 35, and the authority has now confirmed on its digital-mailbox pages that the letter is genuine and that Skatteverket is the sender. The letter states that Skatteverket removes the registered special tax address on 1 OctoberSkatteverket, and that it is no longer possible to add or register a new oneSkatteverket.

The notice appears on both the page for private individuals and the page for companies and associations, which is where Skatteverket explains how post from the authority reaches its recipients. With a digital mailbox, post from Skatteverket and other authorities arrives digitally instead of on paper. Registration, settings and closure are handled with the mailbox provider, not with Skatteverket, and the recipient chooses which provider to use.

The choice differs by recipient. A private individual or a sole trader can choose between Billo, Kivra and Min myndighetspost. A company — aktiebolag, handelsbolag or kommanditbolag — or a representative of a bostadsrättsförening or an ekonomisk förening can choose between Billo, Fortnox, Kivra and Min myndighetspost. Whichever mailbox is chosen, authority post is delivered there, and some of the mailboxes also receive post from companies. A digital mailbox is free and, unlike ordinary email, is secured by login with an e-legitimation such as Mobilt bank-id.

The pages also set out which Skatteverket post arrives in a digital mailbox. It covers messages about authorisation to use e-services on skatteverket.se for both companies and individuals; payment reminders and payment demands for both; correspondence on vehicle-related taxes — congestion tax, vehicle tax, saluvagnsskatt and road charge — including enquiries, messages, proposed decisions, reconsideration decisions and decisions on deferment and exemption; and all types of forms in creditor matters for companies and individuals. For the vehicle taxes the pages note the split of responsibilities: the basic decisions on those taxes and the charges for late payment are sent by Transportstyrelsen, while Skatteverket handles reconsiderations, appeals, deferments and exemptions.

The practical point for a business with a special tax address registered today is that the registration ends on 1 OctoberSkatteverket and cannot be replaced by a new oneSkatteverket, so where Skatteverket's post arrives afterwards depends on the addresses and the digital mailbox the business has in place.

The source is Skatteverket's pages Digital brevlåda and Digital brevlåda för företag och föreningar, which carry the notice about the särskild skatteadress.