Matters with authorities for businesses

We start with the decision or letter you have received, explain what the authority based it on and find out which time limit applies. It differs between authorities and between different kinds of decisions.

If the Swedish Tax Agency has made a decision on tax, VAT or employer contributions that is not right, the business can request reconsideration (omprövning). The request must be in writing and can usually be made up to six years back, but for some decisions, for example on registration and payment, the time is two months. The tax must be paid according to the decision in the meantime, but the business can apply for a deferral (anstånd) of the part the reconsideration concerns.

A tax surcharge (skattetillägg) is a charge the Swedish Tax Agency makes when the business has given incorrect information, for example a deduction that is not right, or has been assessed on a discretionary basis. The surcharge is 40 per cent of the income tax the error concerned and 20 per cent for other taxes, such as VAT and employer contributions. If the error only concerns which year or period an amount belongs to, the rate is lower. If the business corrects the error on its own initiative, before the Swedish Tax Agency has asked about it, no surcharge is charged. If it is unreasonable to charge the full amount, for example because the error was due to a misjudgement of a rule, the Swedish Tax Agency must remit it in full or in part.

With a power of attorney (fullmakt) from the business, we can represent it before the Swedish Tax Agency and the other authorities: we write to the authority and handle the contact in the matter. If the authority does not change its decision, the business can appeal. The appeal is submitted to the authority and is then tried by a court, for the Swedish Tax Agency's decisions the administrative court (förvaltningsrätten). We do not act as representatives in court. We write the appeal, and if your business needs a representative there, we refer you on.

An order to pay (betalningsföreläggande) from the Swedish Enforcement Authority that is not right must be disputed in writing within the time stated in it, usually ten days. If the Enforcement Authority has already issued a decision (utslag), the business can apply for a reopening (återvinning) within one month. A decision by the Enforcement Authority, for example on seizure (utmätning), is instead appealed via the Enforcement Authority to the district court (tingsrätten), as a rule within three weeks. If it is your business that has not been paid, see dispute resolution.

Restaurants, cafés and shops are inspected by the municipality, in Gothenburg the Environment Administration (miljöförvaltningen). The Swedish Food Agency (Livsmedelsverket) leads and coordinates food control in the country, but the visit and the decisions come from the municipality. The municipality's injunction or prohibition is appealed to the county administrative board (länsstyrelsen), and a penalty fee to the administrative court.

The Swedish Public Employment Service can claim back wage subsidies, such as new start jobs (nystartsjobb), introduction jobs (introduktionsjobb) and wage subsidy for employment (lönebidrag), that have been paid on incorrect grounds. We help you request reconsideration, or ask for a deferral or a payment plan if the claim is correct. If the Swedish Work Environment Authority wants the business to put right shortcomings after an inspection, we help you reply.

Matters with the Swedish Migration Agency are under migration law. Juridico is run by the accounting firm Ekonomico, so we can go through the bookkeeping and payroll in the same matter. Tax returns and tax advice are handled by Ekonomico.