Just over eight million tax returns are expected by Skatteverket (the Swedish Tax Agency). According to Johan Schauman, a tax expert at the agency, a few hundred thousand people are late every year.
– Some will be late due to illness, health issues, or other life circumstances. That’s understandable. Others miss the deadline simply because of an oversight – perhaps they believe they have already filed, or they are unfamiliar with the process and fail to sign correctly, he explains.
Schauman notes that most people who miss the deadline only do so once. Over time, the agency has adopted a more understanding approach.
– Studies indicate that late fees are not helpful. Usually, ordinary human circumstances cause people to miss the deadline. We focus on those who are repeatedly late over several years, rather than pursuing individuals who are late for the first – and perhaps only – time, he says.
Many people also realise themselves that they have missed the deadline, and many returns are submitted during the first ten days after the due date.
– Technically, we could impose a penalty if someone is even a minute late, but that’s not practical. Our goal is to achieve the best possible outcome, not to chase after people, he says.
If a tax return is not received, a reminder – known as a formal demand – is sent. This reminder also includes information about potential late fees. The amount you may have to pay depends on how late the return is filed, but the maximum penalty consists of three late fees of 1,250 kronor each.
– Skatteverket is legally obliged to issue a tax decision. If no tax return is received, an estimated assessment is made, Schauman explains.
This means the decision is based on the information available. For example, if you have sold a property, an estimated profit is calculated.
Schauman advises applying for an extension if you cannot file on time. It is possible to apply until May 2. In this regard as well, Skatteverket has become more lenient.
– Extensions are granted immediately, providing an automatic postponement until June 2 he says, adding a final tip:
– But don’t consider it a free month to do nothing – start working on it right away.