SwedenSkatteverket
CRS e-filing closes 4 December, reopens in February on schema v3.0
CRS filing closes in the e-service from 4 December 2026 and reopens in February 2027 on XML schema v3.0, which also governs corrections and 2026 nil reports.
By Taxxa AI OyPublished 6 November 2026
Industry: Financial and insurance activities
Swedish reporting financial institutions must hold any CRS XML files they planned to submit during the year-end system breakSkatteverket and submit them under the new schema once filing reopens
Skatteverket. The filing channel Lämna in filer – CRS, FATCA, CbCR samt DAC6 closes for CRS files from 4 December 2026
Skatteverket and reopens during February 2027
Skatteverket, when CRS files must follow CRS XML Schema v3.0
Skatteverket.
The duty falls on Swedish rapporteringsskyldiga finansiella institutSkatteverket, a group that includes banks, värdepappersbolag, fondbolag and försäkringsföretag. Each such institution must notify Skatteverket that it is reporting-obliged, review and identify reportable accounts, and file kontrolluppgifter on reportable financial accounts and on undocumented accounts. Registration uses blankett Anmälan – Rapporteringsskyldigt finansiellt institut (SKV 2380)
Skatteverket, due no later than two months after the institution becomes reporting-obliged
Skatteverket, and the same form and two-month deadline apply when the conditions for the duty cease. Annual CRS kontrolluppgifter are due no later than 15 May of the year after the calendar income year
Skatteverket.
From January 2027 all CRS reporting to Skatteverket uses CRS XML Schema v3.0Skatteverket, including corrections, deletions and supplements relating to earlier reporting years
Skatteverket. The test channel Test av filer – CRS, FATCA, CbCR, GIR samt DAC6 already supports only schema v3.0
Skatteverket, so check files built for the new schema in the test service before submission. Skatteverket supports the move with a technical description and example files, including the CRS User Guide version 4.0 and the v3.0 schema package.
Nil reporting also moves to the new schemaSkatteverket. A reporting-obliged institution with nothing to report for reporting year 2026 must notify Skatteverket from 2027 through a nollrapport filed under CRS XML Schema v3.0
Skatteverket, with further detail in the technical description and an accompanying example nil-report file.
Institutions planning to file, correct or supplement CRS kontrolluppgifter for earlier income years, such as 2023 or 2024, must contact Skatteverket before sending the dataSkatteverket and apply the correction procedures in section 9.5 of SKV 260-CRS
Skatteverket, with further instructions based on their circumstances. Filing runs through e-legitimation login, accepting .xml files and compressed .zip or .gz files within stated size and account-count limits: an uncompressed XML file may not exceed 50 MB or 75 000 AccountReport entries
Skatteverket, and a compressed file may not exceed 50 MB with the underlying XML capped at 180 MB and 75 000 accounts
Skatteverket.
Failure to file prescribed kontrolluppgifter on time or to carry out required review procedures, including obtaining, checking and preserving relevant documentation, triggers one or more kontoavgifterSkatteverket, starting at 2 500 kronor
Skatteverket and capped at 12 500 kronor per account
Skatteverket.
Legal basis: CRS and DAC 2 as implemented in Swedish law, with filing, deadline and schema details in Skatteverket's CRS guidance and SKV 260-CRS.
Hold any CRS XML files until the e-service reopens in February 2027 and rebuild them against CRS XML Schema v3.0, validating in the test service before submission.