Inkomstdeklaration 4 (income tax return) is a tax return submitted by handelsbolag (trading companies) and kommanditbolag (limited partnerships) to Skatteverket (the Swedish Tax Agency) with a basis for taxation of income in the company.
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What should Inkomstdeklaration 4 contain?
Inkomstdeklaration 4 must 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 INK4R. The financial position is reported in the form of a summary of the company's assets, liabilities and equity in the section Räkenskapsschema INK4R. 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) INK4S. The income after tax adjustments is distributed between the partners and the distribution is reported in the section Delägaruppgifter (Part owner information) INK4DU. The partner's income is then taxed in the private income tax return for each partner through N3A appendix to Inkomstdeklaration 1.
What types of companies must declare and submit Inkomstdeklaration 4?
Handelsbolag (trading partnerships) and kommanditbolag (limited partnerships) must declare, fill in and submit Inkomstdeklaration 4. The declaration is often abbreviated INK4.
When should Inkomstdeklaration 4 be submitted?
Inkomstdeklaration 4 must normally be submitted to Skatteverket once a year after the end of the financial year (the year reported for). The financial year is a calendar year, January to December. For example, Inkomstdeklaration 4 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 usually the 1st of August. 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 4 is not submitted on time
If Inkomstdeklaration 4 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 1,250 will be charged. If the declaration is further delayed, several late penalties will be charged. An additional late penalty of SEK 1,250 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 1,250 will be charged.
In total, these penalties will be SEK 3,750 if Inkomstdeklaration 4 is submitted more than 5 months after the latest submission date.
Other important reports for companies that must submit Inkomstdeklaration 4
Dates for submitting Inkomstdeklaration 4
- Inkomstdeklaration 4 for financial year 2023 shall be submitted no later than August 1 2024. Create reminder
- Inkomstdeklaration 4 for financial year 2024 shall be submitted no later than August 1 2025. Create reminder
- Inkomstdeklaration 4 for financial year 2025 shall be submitted no later than August 3 2026. Create reminder