SwedenSkatteverket
Partnerships can submit the full INK4 return online
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
By Taxxa AI OyPublished 4 September 2026
Partnerships and limited partnerships can submit the whole Inkomstdeklaration 4 return digitally through the service Inkomstdeklaration 2, 3 och 4, according to Skatteverket’s submission instructionsSkatteverket. The same service can also be used when only the special-information schedules need to be filed
Skatteverket. This gives preparers a single digital route for the return components their partnership must submit.
The first page and the schedules serve different purposes. All partnerships and limited partnerships must provide the special information used to assess their partners, including dormant entitiesSkatteverket. Those schedules are INK4R for accounting information, INK4S for tax adjustments and INK4DU for partner details. Having no tax to report on the partnership’s first page does not remove that separate information requirement
Skatteverket.
The first page is also required where the partnership must report a tax base for special payroll tax, yield tax, property tax or the municipal property chargeSkatteverket. If it has none of those taxes to report, Skatteverket says only the special-information schedules need to be submitted
Skatteverket. Preparers should therefore establish which components are required before choosing the filing route.
For users of tax software capable of creating SRU files, Filöverföring remains an alternative for the special-information schedules. Other attachments and additional information can also be sent that way. If the partnership uses this file-transfer route and must submit the first page, it signs that page and sends it on paperSkatteverket to Inläsningscentralen, Inkomstdeklaration 4, FE 8000, 107 75 Stockholm. The same address accepts paper schedules.
The guidance contains a wording inconsistency: its earlier description still says the first page is submitted on paper with a signature, while the specific submission section now expressly allows the entire return through the combined digital service. The signed-paper instruction is also expressly repeated for filers who use SRU transfer and need the first page.
The filing routes and return components described here are those specified in Skatteverket’s instructions for Inkomstdeklaration 4.
Decide which parts of the INK4 return the partnership must file, then use the Inkomstdeklaration 2, 3 och 4 service for the whole return; if the schedules go by SRU transfer and the first page is required, post that page signed to Inläsningscentralen.