- Page updated on April 23, 2025
- Clarification on the timing for VAT declaration when changing from an earlier to a later date within a fiscal year
- Example of changing to a later declaration date for a fiscal year
- A company previously submitted VAT declarations at an earlier date due to selling goods to other EU countries
- The company’s fiscal year ends on December 31 of year 1
- On May 15 of year 2, the company informs the tax authority that it no longer engages in EU trade and wants to change the declaration date to July 12 of year 2
- The company meets the conditions to submit the VAT declaration at the later date
- The new declaration date applies from the start of the fiscal year before the year the company informed the tax authority
- The company informed the tax authority in year 2, so the new date applies from year 1
- The company must submit the VAT declaration for year 1 by July 12 of year 2, or August 17 of year 2 if submitted electronically
- If the company submits by this time, the declaration is on time
- Even if the company has not submitted a VAT declaration for year 1 by the time of notification, it is not late due to the new declaration date applying for year 1
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
