Deklarationsombud lose access to the register extract

A deklarationsombud can no longer see or download a company's register extract.Skatteverket Skatteverket's updated guidance adds that exclusionSkatteverket to the existing bar on registering tax-account items, and states that only a sole signatory and the managing director can download the extract. Advisory firms acting as deklarationsombud must therefore route extract needs through the client's signatory or managing director rather than expecting e-service access.

The change matters because the extract is the everyday proof of registration status. It shows F-tax or FA-tax approval, VAT registration, employer registration and the SNI codes reported to Statistics Sweden, and it is used towards clients to show, for example, VAT registration or F-tax approval. Skatteverket issues a new extract on every registration change, and the current extract can otherwise be viewed on Mina sidor as a downloadable PDF or ordered on paper. A deklarationsombud who prepares filings can read the underlying declarations and account data but can no longer pull this compiled proof directly.

The surrounding powers are otherwise unchanged. A deklarationsombud must be an adult with a Swedish personal or coordination number and e-identification, approved by Skatteverket as suitable, and acts only electronically. The role covers filing VAT and employer returns, income returns 1, 2 and 4, income return 3 without special information, preliminary returns, excise, OSS and top-up tax returns, and property returns for rental, industrial, agricultural and small-house units. It also covers reading account and filed-return data, requesting filing extensions except for OSS returns, and supplementing and answering questions on returns the ombud filed. The ombud can prepare an application for another ombud in the Ombud och behörigheter service for a signatory to approve.

What stays outside the role is registering tax-account items such as requesting payouts, changing bank accounts or lifting payout blocks, and now seeing or downloading the register extractSkatteverket. Registration and download sit with the sole signatory and the managing director, who already hold automatic e-service authority by virtue of their Bolagsverket registration. Appointment runs through the Ombud och behörigheter service or form SKV 4809, and a coordination-number ombud cannot perform every action within the role. Access to individual payee data can be separately restricted, and approval is revoked when requested, the assignment ends or the suitability requirements cease to be met.

Legal basis is Chapter 6, sections 4 and 5 of the Tax Procedure Act on the deklarationsombud and its powers, the Beskattningsdatalag (2026:125) on data access, and Skatteverket's company-ombud and register-extract guidance with form SKV 4809.