{"id":38124,"date":"2020-03-23T13:28:26","date_gmt":"2020-03-23T13:28:26","guid":{"rendered":"https:\/\/setterwalls.se\/article\/possible-deferral-with-tax-payments-due-to-the-coronavirus\/"},"modified":"2025-10-07T13:35:14","modified_gmt":"2025-10-07T11:35:14","slug":"possible-deferral-with-tax-payments-due-to-the-coronavirus","status":"publish","type":"articles","link":"https:\/\/setterwalls.se\/en\/article\/possible-deferral-with-tax-payments-due-to-the-coronavirus\/","title":{"rendered":"Possible deferral with tax payments due to the coronavirus"},"content":{"rendered":"

Has your company suffered from payment problems due to the coronavirus? Setterwalls clarifies what the government’s crisis package means for the company’s ability to apply for deferred tax payments.<\/strong><\/p>\n

Update on 16 April 2020 \u2013 Deferral with tax payments due to COVID-19<\/a><\/em><\/p>\n

Updated on 27 March 2020<\/em><\/p>\n

The government’s crisis package as a result of the corona virus includes increased opportunities for companies to get a deferral with tax payments, so called temporary deferral. The rules are proposed to enter into force on 30 March 2020 with retroactive application from 1 January 2020.<\/p>\n

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  1. What taxes are covered by the rules?<\/strong> The possibility of deferral applies to payment of social security charges, preliminary tax on wages and value added tax, which is reported monthly, quarterly or yearly (enter into force 6 April).<\/li>\n
  2. How long time can you get a temporary deferral? <\/strong>The company shall normally be granted a deferral period of three tax accounting periods for each tax type (for VAT reported quarterly, only one accounting period) for the accounting periods January – September 2020 and the deferral period may last for a maximum of one year.<\/li>\n
  3. Retroactive application: <\/strong>With retroactive application, companies that have paid tax for January – March 2020 can apply to have the tax refunded from the Swedish Tax Agency.<\/li>\n
  4. Conditions for temporary deferral:<\/strong> Deferral is granted only to companies that do not mismanage their finances or are otherwise rogue and do not have large tax liabilities.<\/li>\n
  5. How is already paid tax credited?<\/strong> Already paid taxes are repaid by crediting to the company’s tax account with the Swedish Tax Agency.<\/li>\n<\/ol>\n

    Current possibility of deferral<\/strong><\/p>\n

    If the company has had temporary payment problems as a direct consequence of the corona virus, this could, according to the Swedish Tax Agency, be such exceptional reason (Sw. synnerligt sk\u00e4l) that could form the basis to allow a deferral according to current rules.<\/p>\n

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    1. What taxes are covered by the rules?<\/strong> The possibility for deferral is not limited to a certain type of tax or fee, or to any due date of such taxes or fees.<\/li>\n
    2. How long time can you get a deferral? <\/strong>The deferral period varies but is usu-ally set to two months. In certain cases, the deferral period may be longer, but not exceed four months unless the Swedish Tax Agency agrees due to special circumstances.<\/li>\n
    3. What amount can the company get deferred? <\/strong>Deferrals can be granted with an amount that is reasonable given the circumstances.<\/li>\n
    4. Conditions for deferral:<\/strong> Deferral is granted only if the taxpayer proves that payment can be made after the deferment period has expired and that the pay-ment problems are temporary.<\/li>\n<\/ol>\n

      Applying for deferred tax payments<\/strong><\/p>\n

      Important to note is that the Swedish Tax Agency is restrictive in granting payment deferrals and it is therefore crucial that:<\/p>\n