Many companies have been economically affected by the corona-pandemic and they have consequently adjusted their preliminary income tax payments to Skatteverket this year. Skatteverket has provided the same adjustment option even for a year 2021.
All Swedish businesses have even been given a chance to adjust their 2021 preliminary income tax payments, by submitting a 2020 Preliminary Income Declaration via Skatteverkets e-services.
To make sure that the preliminary tax to be paid is adjusted starting January, the preliminary corporate income tax should be submitted at latest November 30th 2020. This is not obligational of course, but not doing so will result the 2021 preliminary tax payments taken from the latest final tax information of 2019, which can be shockingly high, especially if the company has suffered during covid-time. Please note that the preliminary corporate income declaration can be submitted whenever to adjust the preliminary tax.
Please contact your accounting responsible for more information.