Co-op sale reports get stricter ID and filing instructions

Housing associations and housing companies that report co-op sales face the same duty under rewritten instructions.Skatteverket Whenever a bostadsrätt changes owner in whole or in part, the association or company must file a KU55 control statement with SkatteverketSkatteverket — including gifts, divisions of property, inheritances and wills, and including the case where one co-owner dies and the share passes from the estate to the surviving owner. KU55 is filed only for physical persons and estates; no statement is filed where the transferor is a legal person. The statement is due no later than 31 January of the year after the income year it concernsSkatteverket, and the contract date decides the income yearSkatteverket: a purchase contract signed on 15 December of year 1 is reported for year 1 even if the buyer moves in or pays after year-end, and moving in, payment and membership have no bearing on the year. The association is responsible even when it uses a manager, and must hand all necessary data to a new manager when switching. Figures reported pre-fill the seller's tax return and affect the tax due, so they must be correct and reach the seller promptly.

The rewrite adds filing instructions with no counterpart in the old text.Skatteverket Filing runs through the Lämna kontrolluppgifter e-service, open from around mid-April each year, with login as a private person using one's own e-legitimation — no special authorisation, and not as an ombud. Each statement needs a specifikationsnummer in field 570 that makes later correction possible; it must be unique per statement and personal identity number, self-chosen, no more than 10 digits and never 0, with separate numbers (1, 2, 3 and so on) where several statements for the same person all remain valid. A corrected statement reuses the same personnummer-plus-number combination; a statement under the wrong personnummer must first be deleted.

Identity-number rules are tightened.Skatteverket Field 215 takes the transferor's ten-digit person-, samordnings- or organisationsnummer (dödsbonummer); a transferor aged 100 or older is entered with twelve digits in sequence without spaces, and century digits for people born in 2000 or later must be checked because wrong century digits are increasingly common. Numbers feed the transferor's pre-printed return; a samordningsnummer — birth date plus 60 — must be combined with name and address. Where the full number cannot be established, field 222 (födelsetid, ÅÅÅÅMMDD plus three free digits) is the first fallback and field 224 (annat ID, unique per person) the second, each combined with name and new address — both digital-service only, while paper filers use ruta 215. A free-format foreign address in field 230 must always be combined with field 221 (landskod postort, two letters), which is also reported whenever a foreign address is given without a full person- or samordningsnummer.

One proviso disappears: free or discounted monthly fees for a newly produced unit now reduce the acquisition price as suchSkatteverket, where the old text required the association to know of the discountSkatteverket. A meeting decision lowering the insats likewise reduces the price by the repaid amount. Amounts on one statement must all be reported the same way, individual or joint, or the gain or loss will be wrong; joint reporting needs several members selling the whole unit together, simultaneous purchase and unchanged ownership. Skatteverket holds web seminars for KU55 filers on 30 November, 9 December and 20 January.

The legal basis is the KU55 reporting duty for transfers of bostadsrättSkatteverket with the 31 January deadline, as restated in Skatteverket's rewritten filing instructions for Lämna kontrolluppgift om försäljning av bostadsrätt.