Form: Register a tax return agent
The Swedish Tax Agency's form SKV 4809 for applying for a tax return agent, and what the authorisation means.
What does the authorisation mean?
The e-service Deklarationsombud (Tax return agent) gives, under Chapter 6, Section 5 of the Swedish Tax Procedure Act (SFL), the right to:
- Submit electronic returns, for example a tax return (VAT return, employerâs return), income tax returns 1 and 2, and a preliminary income tax return.
- Read information from the tax account, submitted tax returns and tax assessment notices (final tax information).
- Supplement information submitted in a return.
- Request an extension for submitting a return.
Who can be a tax return agent?
The tax return agent must be a natural person with a Swedish personal identity number and an e-identification. There is no limit on how many tax return agents a person liable to file returns can have.
A foreign business owner who is required to have a VAT representative (Chapter 6, Sections 2 to 3 SFL) may appoint a tax return agent for electronic returns other than VAT returns. Only the VAT representative may submit the VAT return.
The Swedish Tax Agency must approve that the agent is suitable for the assignment (Chapter 6, Sections 6 to 7 SFL). In the assessment, special account is taken of whether the agent:
- Can be assumed to have the knowledge and experience that the assignment requires.
- Has been convicted of a crime in business activity or other financial crime.
- Has proved to be unskilled or unsuitable for handling the reporting of taxes or fees.
- Lacks a permanent address or is otherwise hard to reach or to carry out the assignment.
Responsibility for submitted information
A return submitted by a tax return agent is regarded as submitted by the person liable to file. The responsibility of the person liable to file to submit complete and correct information does not change because the return was submitted through an agent.
Period of validity of the authorisation
The authorisation takes effect when the Swedish Tax Agency has approved the tax return agent, or at a later time stated in the application. The agent can submit employerâs returns and VAT returns from the month the authorisation takes effect at the earliest.
The authorisation applies until further notice unless an end date has been stated in the application. If such a date exists, the Swedish Tax Agency does not send a notice when the authorisation ends.
Revoking approval
The company/person or the tax return agent can at any time give notice that the authorisation is to end. The notice must be made in writing and signed by an authorised person, authorised signatory, managing director or by the tax return agent themselves, for example on form SKV 4804.
The Swedish Tax Agency must, under Chapter 6, Section 8 SFL, revoke an approval if it turns out that the agent is not suitable for the assignment.
Signature of the person liable to file
For limited companies, general partnerships, limited partnerships and economic associations, the Swedish Tax Agency checks information about the authorised signatory with the Swedish Companies Registration Office (Bolagsverket).
Other legal persons, and foreign legal persons, must attach documentation showing the authorised signatory, for example a certificate of registration or board/general meeting minutes.
The signature of the person liable to file must be witnessed by two people. The appointed agent may not witness the signature.