Swedish Tax Agency sending INK2 to non-Swedish companies with and without a permanent establishment in Sweden
Have you received an INK2 (Inkomstdeklaration 2)? If you have received a Swedish income tax return (INK2) and have not submitted a tax return in Sweden before, Accountors Advisory Team can help you.
This year, the Swedish Tax Agency have sent out INK2 (Income Tax Return 2) to all registered non-Swedish legal entities, regardless of whether they are considered to have a permanent establishment in Sweden or not. However, if you have received such a document, it does not necessarily mean that you need to submit it. If the Tax Agency does not consider you to conduct business from a permanent establishment in Sweden, you are instead only obliged to submit specific information to the Swedish Tax Agency.
Since 1 January 2021, some non-Swedish companies with no permanent establishment in Sweden need to submit specific information to the Swedish Tax Agency. This should be done annually from 2022. The information is submitted at the same time as income tax returns are submitted.
Specific information is provided via the new e-service at the Swedish Tax Agency: "specific information". The deadline for submitting specific information follows the fiscal year and is the same time as the income tax return must be submitted. A late submission penalty charge must be paid if the specific information is submitted after the time limit.
What do you need to do?
You must make your own assessment to verify if your company is required to file income tax returns or submit specific information. If in doubt, Accountor has tax specialists that can help and do this.
If you have received a Swedish income tax return (INK2) and have not submitted a tax return in Sweden before, our Advisory Team can help you find out how you should act. We will investigate your specific situation and
submit an assessment and recommendation whether it is specific information the company must provide or an income tax return (INK2).
These non-Swedish enterprises are obliged to provide specific information in Sweden
It is only non-Swedish enterprise with limited tax liability in Sweden that need to provide specific information.
In this situation a non-Swedish enterprise relates to a legal entity or sole trader with limited tax liability in Sweden. A sole trader signifies individuals who does not reside in Sweden, who do not stay in Sweden on a regular basis or have no significant connection with the country. Non-Swedish legal entities always have limited tax liability.
Non-Swedish enterprises, not required to file income tax returns, are obligated to provide specific information if they meet either of the following criteria according to the Swedish Tax Agency:
- F-tax certified
- required to deduct preliminary tax from compensation for work
- required to provide the equipment necessary to keep an electronic staff register on a building or construction site.
If you as a non-Swedish enterprise are considered to carry out business activities from a permanent establishment in Sweden, you shall not submit specific information but must instead file income tax returns (INK2).
