Voluntary corrections to Skatteverket

Skatteverket may not levy a tax if the person liable to provide information, on his own initiative, corrected the prevoius incorrect information. The person who corrects on his own initiative is also not convicted of a crime according to the Tax Offenses Act. However, if Skatteverket has announced that they will conduct a tax audit or started asking questions that can be considered to be related to incorrect information - correction cannot be considered to take place on their own initiative. The same applies if Skatteverket has accounced that they will carry out a general check. The Swedish Tax Agency sometimes publishes checks without it being a question of a general check.

A general check must always be published on the Tax Agency's website and contain the following information:

1. the content of the general control,

2. which taxation year or accounting period is covered by the general audit,

3. which day the general audit is published, and

4. on which day a correction that has a connection to the general audit is not considered to be on its own initiative.

Otherwise, it is not a question of a general check that limits the possibility of correction on one's own initiative (voluntary correction).

If you have provided incorrect information and want to correct, we will be happy to help you formulate your voluntary correction in written!

Call us at: SHOW PHONE NUMBER or fill in our contact form.

We have contacts worldwide. Skattepunkten AB is a member of ETL European Tax and Law.

This membership allow us to benefit from the expertise of tax experts in 48 countries.

We also work closely with accountants, business lawyers and insurance brokers.