Skatteverket opens 3 December filing for KU71-KU75 and crypto KU94

Software vendors and in-house filers preparing Swedish employer-style information returns for income year 2026 can submit the full set of forest-account, samfällighet and crypto forms only after 2 December, that is from 3 DecemberSkatteverket. From 23 April the Lämna kontrolluppgifter e-service accepts income-year 2026 returnsSkatteverket under schema version 12.0Skatteverket, but returns covering withdrawals from forest accounts and similar (KU71), deposits to those accounts (KU72), dividends to members of a joint property association, samfällighet (KU73), transfers concerning those accounts (KU74), account balances for those accounts (KU75), and crypto assets (KU94) remain blocked until after 2 DecemberSkatteverket. KU74, KU75 and KU94 are new return types for income year 2026Skatteverket.

The deferral matters for planning test and production submissions. Filers that already submit KU types for employees, interest, dividends and similar continue on the April opening, while teams responsible for KU71–KU75 and KU94 must hold production files until the December opening and schedule validation work accordingly. The example files for KU71–75 and KU94 for 2026 are published alongside the schema package, so vendors can build and dry-run mappings before the submission channel opens.

Schema version 12.0 for income year 2026 also reshapes several existing return types. The return for tax reduction for micro-production of renewable electricity (KU66) is removed. The interest-expense return (KU25) loses a field for interest on unsecured loans (FK545). The return for dividends and similar on participation rights (KU31) gains a field stating that the recipient holds shares in an unlisted company that is not a closely held company (FK062). Returns on disposal, issuance or completion of options (KU34) and completion of forwards (KU35) gain a field for crypto asset or commodity (FK582).

Ordinary filing deadlines are unchanged. Returns are due to Skatteverket by 31 January of the year after the income yearSkatteverket, with corrections filed promptly once prepared; KU72 covering deposits is due by 30 June of the year after the income yearSkatteverket. For income year 2026 that means 31 January 2027 generallySkatteverket and 30 June 2027 for KU72Skatteverket. Coupon-tax reports on KU31 continue to follow their own rhythm of four months after the dividend date.

The channel rules tighten for the new range. In the e-service, returns can be uploaded as a file or keyed directly, except that returns 90–94 can only be filed by file transferSkatteverket; the file-only range previously ended at 93 and now runs to 94Skatteverket. Transferred files may be up to 200 MBSkatteverket, and larger volumes can be split across several files, but a file containing a crypto-asset return (KU94) is capped at 10 MBSkatteverket and must be split sooner. The test service accepts files up to 3 MB and checks content against the technical description without requiring e-identification, returning a pass or fail report. Registration directly in the service remains limited to 50 returns at a time and cannot be used for KU90–93Skatteverket.

These filing mechanics are documented in Skatteverket's technical description for income-year 2026 filings under schema version 12.0, with the post-2 December opening for KU71–KU75 and KU94, the 200 MB general file ceiling and 10 MB KU94 ceiling, and the KU90–94 file-transfer-only rule.