Tax return tips for entrepreneurs 2025

The Swedish Tax Agency will soon start sending out income tax returns. As a business owner, you need to file both your personal tax return and your business's tax return, which means you have more dates to keep track of. To help you not miss anything, we have gathered the most important dates and things to consider before you submit. 

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Important tax return dates for 2025
Depending on your company's legal structure, there are slightly different dates to keep in mind. You can read about what applies to your specific company on the Swedish Tax Agency's website, but here are the most important dates for 2025:

• February 3, 2025: Income tax returns are sent out to limited companies, trading partnerships, and limited partnerships whose financial year ends between September and December.
• February 12, 2025: Last day to make an extra payment if you think you will have more than SEK 30,000 in residual tax.
• March 2, 2025: Last day to get a digital mailbox to receive the private income tax return digitally.
• March 3-7, 2025: Income tax returns are sent out digitally.
• March 18, 2025: The tax return opens.
• May 2, 2025: Last day to submit the tax return for sole proprietorships, which includes INK1 and the NE appendix.
• May 12, 2025: Last day to submit the VAT return as a sole proprietorship if you declare VAT once per year.
• August 1, 2025: Last day for submitting the tax return for limited companies, trading partnerships, and limited partnerships with financial years ending between September and December and submitting Income Tax Return 2-4 (INK2-4). For limited companies, a K10 form is also required if dividends have been distributed.‍
• November 12, 2025: Last day to pay preliminary tax for sole proprietorships.‍
• December 8-12, 2025: The Swedish Tax Agency issues final tax statements.

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Important preparations before filing your tax return
To ensure that the tax return process goes as smoothly as possible, it is important to keep your accounting in order. Here are some important tips:

• Make sure your accounting is up to date: By continuously updating your accounting, you avoid the stress of collecting information when the tax return deadline is near.
• ‍Prepare the appendices: Check if you need appendices such as NE, K10, N3A, or others depending on your company type.‍
• Update company information: If your company has changes that may affect the tax return, make sure these are correctly reported before submitting.

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Company form and tax return
The type of tax return you need to submit depends on the company's form. Here is a brief overview:
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• Sole proprietorship: You submit the Income Tax Return 1 (INK1) and the NE appendix‍
• Limited liability companies, partnerships and limited partnerships: You submit Income Declaration 2-4 (INK2-4). For limited companies, a K10 appendix is also required if dividends have been paid.

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‍Things tokeep in mind to avoid common mistakes
To make the declaration easier and ensure that no mistakes are made, consider the following:
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• Check all deductions: Make sure you include all possible deductions, e.g. for entertainment or work space at home. If you run a sole proprietorship, you can use the Swedish Tax Agency's Deduction Dictionary to see what deductions you can, and cannot, make.‍
• Use digital tools: By using accounting software and the Swedish Tax Agency's e-services, you can minimize the risk of errors and ensure that you comply with all regulations.

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A few final words
Filing taxes can be overwhelming, but with good preparation and careful planning, it becomes easier. Keep track of all important dates and use digital tools to simplify the process. Visit Skatteverket for details on each declaration and attachment.

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