What Is a Tax Audit in Sweden?
If a foreign entrepreneur operates in Sweden for more than six months (183 days), they are considered a tax resident and must comply with Swedish tax regulations. This also means more formalities with Skatteverket. The agency can audit your business at any time to ensure everything is reported correctly.
Audits usually take place at your business premises, where you must present all necessary documentation. Skatteverket will verify whether the information you submitted in your tax return is accurate — and whether you’ve fulfilled your legal obligations. You must notify the agency immediately if any business details change.
Although the audit itself is confidential, its outcome may be published on official government websites. Skatteverket can also request information about your clients or business partners and audit any tax period.
Who Can Be Audited by Skatteverket?
Tax audits may involve both individuals and companies, including:
- Sole proprietors (enskild firma)
- Limited companies (aktiebolag)
- Individuals registered for VAT or as employers
- Anyone who has submitted a tax declaration
What Documents Should You Prepare?
A tax audit may include:
- Payroll summaries for your employees
- Invoices, receipts, and all documents supporting your reported income
- VAT reports and declarations regarding social contributions
If any documents are sensitive or confidential, you have the right to inform the auditor. You may still be required to present them, but you can appeal to an administrative court to seek exemption.
Tax Audit in Sweden – Step by Step
Step 1: Notification of Audit
You will receive a formal notice from Skatteverket, including:
- The name of the person or company being audited
- The purpose of the audit
- Names of the tax auditors involved
- The person who authorized the audit
In some cases, the audit may take place outside your office, for example at Skatteverket’s office. However, you can request that the audit be carried out at your premises.
Step 2: On-site Audit
The auditor will examine your business records and may temporarily take some documents for review — in such cases, you’ll receive a confirmation document. They may also inspect your:
- Cash registers
- Technical equipment
- Business premises
As an entrepreneur, you are expected to:
- Provide all required documentation
- Allow access to all necessary rooms
- Offer access to computers if needed
- Arrange a workspace for the auditor
- Be available for questions or clarifications
Step 3: Audit Results
If Skatteverket finds discrepancies, they may recalculate your tax and send you a formal decision. You have the right to appeal this decision.
If no irregularities are found, you’ll receive a confirmation letter stating that the audit is complete and no changes were made to your tax filings.
Can You Refuse to Cooperate?
Refusing to cooperate is not recommended. If you decline to provide documents or information, Skatteverket may:
- Issue a formal request requiring you to submit the documents
- Petition the administrative court to secure evidence
This could lead to legal consequences and the forced release of your documents.
Need help navigating Swedish tax audits or Skatteverket communication?
Contact us at Revea – we assist entrepreneurs with accounting, tax compliance, and audit support in Sweden.
