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Sweden Amends Tax Payment Deferrals for COVID-19

15 February 2022

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Approved Changes

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Sweden

The Swedish Tax Agency updated its guidance on tax payment deferrals for COVID-19, including extended deferrals considering amendments to the Act (2009:99) on the deferral of tax payment in certain cases with effect from 8 February 2022. The update provides the following: Deferrals may be determined for a maximum of one year from the date on which the deferral was granted; Deferrals of tax deductions, employer contributions, and VAT reported per calendar month or quarter may be granted up to and including 12 February 2023; and Deferrals for annual VAT may be granted up to and including 17 January 2024....