File preliminary figures by 30 November to set 2027 tax

Businesses and associations that want Skatteverket's opening decision for the new tax year to rest on their own figures must now watch an explicit deadline: the preliminary income declaration has to have reached Skatteverket no later than one month before the tax year beginsSkatteverket. For everyone on a calendar year that means 30 November of the preceding yearSkatteverket — so 30 November 2026 for the 2027 tax year. Miss it, and the opening decision is a schablon based on the most recently assessed final tax instead of the taxpayer's own numbersSkatteverket.

The default roll-forward is the trap this deadline guards against. Each year Skatteverket computes a new debited preliminary tax from the last final tax decisionSkatteverket, which then sets the equal monthly paymentsSkatteverket. If the previous year was unusually good — a one-off capital gain, for example — the monthly debit comes out too highSkatteverket and the business overpays until the excess is repaidSkatteverket. If it was unusually bad, the debit comes out too lowSkatteverket and the shortfall surfaces later as kvarskattSkatteverket. Filing own figures before the deadline aligns the monthly amounts with reality from the first paymentSkatteverket.

Filing is done in the e-service Preliminär inkomstdeklarationSkatteverket, open to sole traders, sole signatories of companies and associations, private individuals who are partners in a handelsbolag or kommanditbolag, and declaration agentsSkatteverket. Without electronic identification the paper forms applySkatteverket: Preliminär inkomstdeklaration 1 (SKV 4314) for individualsSkatteverket and 2 (SKV 4313) for legal personsSkatteverket, with the SKV 4315 worksheet available for computing the surplusSkatteverket.

The declaration is not only a right but in some cases a dutySkatteverket. A taxpayer who expects the year's final tax to exceed the previous year's, or the debited preliminary tax for the current year, must file when the difference is significantSkatteverket — as a rule of thumb around 30 per cent and at least one price base amountSkatteverket. A new declaration may also be filed voluntarily at any point, up to six months after the end of the tax yearSkatteverket, whenever the surplus moves, the business outperforms or underperforms the estimate, or it is wound downSkatteverket. Until Skatteverket issues the new decision, payments continue under the old oneSkatteverket.

For businesses whose tax year is not the calendar year, the same one-month rule is counted from their own year-start rather than 30 NovemberSkatteverket. The issued decisions appear on Mina sidor and in the e-service, and also in a connected digital mailbox, otherwise by postSkatteverket — and no invoice is ever sentSkatteverket, so each business remains responsible for paying the monthly amount, normally by the 12thSkatteverket, into its tax account on timeSkatteverket.

Legal basis: 28 kap. 3–5 §§ skatteförfarandelagen (2011:1244) on the duty, timing and voluntary filing of preliminary income declarationsGOV.