SwedenSkatteverket
Skatteverket lets accounting firms register as digitalt ombud
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
By Taxxa AI OyPublished 8 October 2026
Accounting firms can now register as digitalt ombud (digital representative) with SkatteverketSkatteverket, a new route that simplifies how firms manage client authorisations for digital filing. A registered firm handles four authorisation types through the e-service Digitalt ombud
Skatteverket: Inkomstdeklaration läsbehörighet (read access to income-tax returns), Registreringsombud Arbetsgivardeklaration (employer-return registration representative)
Skatteverket, Momsdeklaration ombud (VAT-return representative)
Skatteverket, and read-only access to the tax account (Skattekonto). As digitalt ombud the firm can pass the read authorisation from its client on to a software company (programvaruföretag) inside the same e-service
Skatteverket; the software company then fetches return data automatically into the filing program via the Inkomstdeklaration API, so the firm sees client data without the client approving with e-identification each time. If the firm switches software providers, it re-shares the authorisation with the new provider in Digitalt ombud without the client having to act.
Registration as digitalt ombud requires the firm to be approved for F-skatt, VAT-registered and employer-registeredSkatteverket. The application is made in the Digitalt ombud e-service by whoever represents the firm as a legal person
Skatteverket, and that person must be the firm's sole signatory (ensam firmatecknare) or its managing director (vd)
Skatteverket.
The alternative route remains: instead of registering the firm, the client appoints a specific software company to the Inkomstdeklaration läsbehörighet role in the Ombud och behörigheter e-serviceSkatteverket, letting that company fetch the client's data automatically into the filing program.
Beyond the ombud route, the update widens digital filing in three ways. Income-tax returns 1, 2, 3 and 4 can now be filed from a filing programSkatteverket — Inkomstdeklaration 1 joins the set — and an authorised representative signs the return on the client's Mina sidor pages, with special-statement returns (SUF/SUS) still requiring signature by a sole signatory registered with Bolagsverket or Skatteverket
Skatteverket. Manual retrieval of return data in a filing program is extended to a sole signatory registered with Skatteverket, alongside one registered with Bolagsverket. And a new section confirms that previously filed returns are visible on Mina sidor
Skatteverket: a deklarationsombud registered with Skatteverket sees the client's earlier returns there
Skatteverket, as does the client itself
Skatteverket — for a legal person, its representative registered with Bolagsverket as signatory (alone or jointly) or as managing director. Freely worded letters (fritextbrev) filed earlier are not shown on Mina sidor
Skatteverket.
Legal basis: Skatteverket guidance Digitala deklarationstjänster för redovisningsbyråer on digital filing and the digitalt ombud e-service; general ombud rules in Vara ombud för ett företag.
If your firm files digitally for clients, register as digitalt ombud via the e-service and re-share read access with your software provider so returns flow without per-case client approval.