Submit Inkomstdeklaration 2 to Skatteverket

Inkomstdeklaration 2 (income tax return) is a tax return submitted by aktiebolag (limited companies) and ekonomisk förening (incorporated associations) to Skatteverket (the Swedish Tax Agency) with a basis for taxation of income in the company.

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What should Inkomstdeklaration 2 contain?

Inkomstdeklaration 2 shall contain information about the company's income and financial position as well as tax adjustments. The result is reported in the form of a summary of income and expenses in the section Räkenskapsschema INK2R. The financial position is reported in the form of a summary of the company's assets, liabilities and equity in the section Räkenskapsschema INK2R. Tax adjustments are those that according to law are deducted or added to affect how much tax the company must pay and this is done in the section Skattemässiga justeringar (Tax adjustments) INK2S. The tax, income tax, which is based on the tax return is paid to Skatteverket.

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What types of companies must declare and submit Inkomstdeklaration 2?

Aktiebolag (limited company) and ekonomisk förening (incorporated associations) must declare, fill in and submit Inkomstdeklaration 2. The declaration is often abbreviated INK2.

When should Inkomstdeklaration 2 be submitted?

Inkomstdeklaration 2 must normally be submitted to Skatteverket once a year after the end of the financial year (the year reported for). The accounting period is one financial year, which is normally a full year. For example, Inkomstdeklaration 2 for the financial year January to December is normally reported in August of the following year. The declaration day, the last day to submit the declaration, is generally August 1st. If the 1st is a Saturday, Sunday, or public holiday, the declaration day is normally the closest following weekday.

The submission dates are different if the submission takes place digitally or physically via a form. The submission dates here and below apply when submitting digitally.

Late payment penalty if Inkomstdeklaration 2 is not submitted on time

If Inkomstdeklaration 2 is submitted late to Skatteverket, they charge one or more, but a maximum of three, late penalties. If the declaration is submitted after the latest submission date, a late penalty of SEK 6,250 will be charged. If the declaration is further delayed, several late penalties will be charged. An additional penalty of SEK 6,250 will be charged if the declaration is more than 3 months ago. If the declaration is submitted later than 5 months after the latest submission date, an additional late penalty of SEK 6,250 will be charged.

In total, these penalties will be SEK 18,750 if Inkomstdeklaration 2 is submitted more than 5 months after the latest submission date.

Other important reports for companies that must submit Inkomstdeklaration 2

• Årsredovisning shall be submitted by aktiebolag (limited companies) and in some cases other forms of company to Bolagsverket.
• K10 appendix to Inkomstdeklaration 1 must be submitted by those who own part of an aktiebolag (limited company) which is a fåmansföretag (closed company) to Skatteverket.
• Momsdeklaration quarterly must be submitted by companies that must report VAT on a quarterly basis to Skatteverket.
• Arbetsgivardeklaration must be submitted by companies that have employees and pay salaries or fringe benefits to them to Skatteverket.