BizCortex documentation

Sweden

BAS chart in SEK, momsdeklaration as eSKD file, periodisk sammanställning, SIE 4, Peppol, AGI payroll file.

Currency SEK, languages Swedish (default) and English, time zone Europe/Stockholm, fiscal year starting in January.

Chart of accounts: BAS 2026, the K2 and K3 subset for small and medium companies, 257 accounts. Reports: K2 balance sheet and income statement, a management result report and a simplified cash basis result.

VAT rates: 25 percent, 12 percent and 6 percent (food at 6 percent from 1 April 2026 to 31 December 2027), plus codes for withdrawals, the margin scheme, voluntary rental taxation, EU and non EU purchases, domestic reverse charge, imports, triangulation, exports and exempt sales. VAT return: the momsdeklaration with every box (ruta), in whole kronor with öre dropped, exported as an eSKD file for upload on skatteverket.se. A return for a period already filed is sent again in full as a correction. EC sales list: the periodisk sammanställning as an upload file.

Audit file: SIE 4 export, and SIE 4 import as the migration path from Fortnox, Visma and Bokio. The import creates missing accounts, an opening balance draft and one journal draft per verification. Cost centres and projects are created from object lists.

Invoices: the legends for reverse charge and exempt supplies, "Godkänd för F skatt", the registered office, Bankgiro or Plusgiro, and an OCR payment reference with check digit.

Electronic invoicing: Peppol BIS Billing 3.0 (the default).

Live connections: none. There is no keyless company register; Swedish VAT IDs are checked through VIES.

Payroll: the Swedish payroll creates the employer declaration at individual level (AGI) as XML, including absence data and corrections.

Who can use this

  • Owner
  • Admin
  • Accountant

Steps

  1. 1. Deadline: momsdeklaration monthly

    Turnover up to 40 million SEK: 12th of the second month after the period; the 17th when that month is January or August.

  2. 2. Deadline: momsdeklaration monthly, large companies

    With "Omsättning över 40 miljoner kronor": 26th of the following month; the November period by 27 December.

  3. 3. Deadline: momsdeklaration quarterly

    12 May, 17 August, 12 November and 12 February.

  4. 4. Deadline: momsdeklaration yearly

    26 February (separate return for a calendar year).

  5. 5. Deadline: AGI

    12th of the month after the payment month; the 17th in January and August. Only with payroll.

  6. 6. Deadline: periodisk sammanställning

    25th of the following month (electronic filing). Only with a VAT ID.

  7. 7. How deadlines move

    A last day on a Saturday, Sunday, public holiday, Midsummer Eve, Christmas Eve or New Year's Eve moves to the next weekday.

Fields and options

Periodisk sammanställning

Whether the company files the EC sales list. "Automatic" (default) means yes when a VAT ID is entered.

Momsregistrerad

The company is registered for VAT. On by default; switched off, the VAT deadlines are removed.

Omsättning över 40 miljoner kronor

Taxable turnover above 40 million SEK: the monthly VAT return is due on the 26th. Default off.

Godkänd för F skatt

The company is approved for F tax; "Godkänd för F skatt" is printed on invoices. Default off.

Styrelsens säte

Registered office of the company, printed next to the organisation number. Up to 80 characters.

Bankgiro

Bankgiro number (NNN NNNN or NNNN NNNN), checked for the check digit and printed on invoices.

Plusgiro

PlusGiro number, checked for the check digit and printed on invoices.

OCR med längdsiffra

The OCR payment reference carries the Bankgirot length digit. On by default. Switch it off when the OCR agreement of your bank has no length check.

Kontaktperson (periodisk sammanställning)

Contact on the EC sales list. Default: the first managing director, else the company name.

Telefon kontaktperson (periodisk sammanställning)

Contact phone on the EC sales list. Default: the company phone.

Arbetsgivarens registrerings id (AGI)

Payroll: 12 digit employer ID of the AGI file. Default: 16 followed by the organisation number.

Kontaktperson (AGI)

Payroll: contact on the employer declaration. Default: the EC sales list contact.

Telefon kontaktperson (AGI)

Payroll: contact phone on the employer declaration.

E post kontaktperson (AGI)

Payroll: contact email on the employer declaration. Default: the company email.

Tips

  • Upload the eSKD file on skatteverket.se under Moms och arbetsgivardeklarationer, then sign with BankID and record the result on the filing.
  • Match "OCR med längdsiffra" to the control mode of your Bankgiro OCR agreement.
  • A phone number is required on the periodisk sammanställning.

Good to know

  • The Skatteverket VAT return API is not available yet; the file upload is the supported path.
  • Yearly VAT filed together with the income tax return (sole traders) is not covered by the deadlines.
  • SRU codes from SIE imports are reported but not stored on the accounts.
  • Collective agreements (ITP and SAF LO pensions, overtime rules) are not applied by the payroll.

Related

  • How country packs work

    The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.