Payment of tax
Vehicle tax must be paid for all vehicles subject to tax where an off road notification has not been made. Tax is normally paid in advance for a period of a year. If the tax is more than SEK 3600, it is divided into three periods.
Main payment month
The final digit of the vehicle's registration number determines the month in which vehicle tax must be paid. The tax must be recorded as paid in the Swedish Transport Agency's vehicle tax account on the last day of that month. If the last day falls on a weekend or holiday, the payment must be recorded as paid no later than on the next weekday.
|Main payment month|
|Final digit||Main payment month||Additional payment months when the annual tax exceeds SEK 3 600|
|0||March||July and November|
|1||April||August and December|
|2||May||September and January|
|3||June||October and February|
|4||August||December and April|
|5||October||February and June|
|6||November||March and July|
|7||December||April and August|
|8||January||May and September|
|9||February||June and October|
Vehicle tax when a vehicle is licensed for use
You will have 21 days in which to pay, from and including the date on which the vehicle was licensed for use. Vehicle tax is charged for full months. This means that vehicle tax is charged for the full month even if the vehicle is licensed for use in the middle of a month.
If the tax exceeds SEK 4 800, it is charged per day (subject to the precondition that an off road notification had been in force for at least 15 days or the ownership of the vehicle changed during the period when the off road notification was in force).
If the vehicle becomes subject to tax during the payment month (see table above), tax for the full tax year or tax period thereafter will be charged at the same time. This means that you may receive a vehicle tax bill for 13 months or 5 months. The tax must be paid even if you make an off road notification for the vehicle prior to the specified accounting date. You will receive a refund for any surplus tax paid.
Change of use
If a change to the vehicle's use results in the vehicle becoming subject to tax or the amount of tax changing, you will have 21 days to pay from the date when the change was notified. The tax is always charged from and including the month in which the change took place.
Changes to the vehicle's construction
If changes to the construction of the vehicle result in an increase in tax, the tax will always be charged from and including the month when the registration inspection was conducted. You must pay this tax within 21 days from when the change was made.
Who should pay?
The person registered as the owner of the vehicle at the beginning of the payment month (see table above) is liable to pay the tax. Example: The tax for a vehicle is due to be paid in February. The person who is the owner of the vehicle when the month of February falls (that is, on the night between 31 January and 1 February) is the person liable to pay the tax. If the vehicle is sold sometime during the first day of February, the seller is still liable to pay the tax.
A remittance slip will be issued no later than on the 12th day of the payment month. The owner of the vehicle is responsible for ensuring that the vehicle tax is paid on time. This also applies if the remittance slip has not been received. If the remittance slip has not been received at the latest one week before the last accounting date, the person who is liable to pay must contact the Swedish Transport Agency.
If vehicle tax is charged in conjunction with a vehicle being licensed for use, the person liable to pay the tax is the registered owner at the time the vehicle was licensed for use.
What does 'accounting date' mean?
The 'accounting date' is the day on which the money is recorded in the Swedish Transport Agency's vehicle tax account. Bear in mind that the accounting date is not the same day on which the money is drawn from your account, but is the day on which your payment arranger (your bank or Posten AB) records the money in the Swedish Transport Agency's account. For this reason, please note that when you make your payment, you must take into consideration the fact that the transfer will take some time before it is completed, depending on your payment arranger. Contact your bank or Posten AB if you would like to find out more about this.
If you pay your bills by post (using a giro payment envelope), it is also important to consider the time that it takes for the postal services to deliver this envelope.
What happens if the tax has not been paid?
The vehicle may not be used after the last accounting date if the tax has not been paid. This also applies if the tax refers to a previous owner. If you use the vehicle nevertheless, the police are entitled to take possession of the vehicle's number plates.
If the tax is paid late, a fee for late payment of at least SEK 100 will be charged (find out more about fees for late payment below).
Nor may the vehicle be used if vehicle tax from the immediately preceding two tax years has not been paid.
Electronic invoice and direct debit
If you use an online bank (Internet bank) via your Swedish bank, you can sign up for electronic invoice ("e-faktura" in Swedish) for vehicle tax. We will then send you the invoice directly to your online bank instead of sending it by post.
You can also sign up for direct debit ("autogiro" in Swedish) in your online bank. This will allow the vehicle tax to be debited from your bank account automatically. You can combine direct debit with the electronic invoice.
Have you lost your remittance slip?
You can pay your vehicle tax in the following ways:
- via bank giro account no. 5051-6822 if the invoice applies to one vehicle
- via bank giro account no. 5051-6863 if the invoice applies to several vehicles
NOTE: Remember to state your registration number and personal/corporate ID number if you are paying without a remittance slip issued by the Swedish Transport Agency.
You must also state the OCR or reference number when paying via the Internet. If you don’t have an OCR number, contact Vehicle Enquiries on telephone no. +46 (0)771–14 15 16.
You can find out how much you have to pay by entering your registration number in our online service(in Swedish only)
In order to use this service, you will also need to have the authorisation code from your registration certificate or e-identity.
Reduction of vehicle tax
Unpaid vehicle tax may be reduced in certain cases. This means that the original amount of tax to be paid is changed to a lower amount. Vehicle tax is reduced if:
- an off road notification is made for the vehicle
- the vehicle is deregistered
- the use of the vehicle has changed resulting in the tax obligation ceasing or a lower tax being charged
- the construction of the vehicle has changed resulting in a lower tax being charged
A new remittance slip will not be issued in conjunction with a reduction in vehicle tax; it will be issued when a payment reminder is sent out.
A fee for late payment will be charged if payment is recorded after the last accounting date. If the tax has been reduced prior to the last accounting date, you can contact the Swedish Transport Agency for details about the lower amount. If the lower amount is paid on time, you will not have to pay any fee for late payment. If you pay the original amount, the surplus amount will be refunded to you.
If the tax has been reduced and the original amount is referred to the Enforcement Service for recovery, the Swedish Transport Agency shall notify the Enforcement Service of the reduction.
Have you received a reminder about vehicle tax?
You will receive a reminder if we have not received payment for your vehicle tax. The vehicle may not be used since the tax has not been paid on time. You are the party liable to pay tax and must pay it even if you have sold the vehicle. A fee for late payment will always be charged if the tax is not paid on time (see the section entitled 'Fee for late payment' below).
If we have not received details informing us that the vehicle tax has been paid, we will send a reminder the following month. The reminder will be sent to the person who is liable to pay the tax. This also applies if someone else now owns the vehicle (see the section above entitled 'Who should pay?')
Have you already paid?
Did you still receive a reminder despite the fact that you paid the tax on time? In this case, you should contact your bank to enquire about the payment or send a copy of the receipt from your payment (not a copy of your payment order) to us at:
Swedish Transport Agency
SE-701 88 Örebro, Sweden
Fee for late payment
If the tax has not been paid on time, a fee for late payment of at least SEK 100 will always be imposed. The fee for late payment is calculated according to a percentage rate based on the original amount, but is always at least SEK 100. An exemption applies if the unpaid amount is less than SEK 100; the fee for late payment will then be the same amount as the unpaid tax. This percentage rate increases at the end of each month for as long as the tax remains unpaid.
This system of fees for late payment is statutory and aims to
- encourage people to pay on time,
- ensure that payments are made quickly even after the due date,
- provide the central government with reasonable compensation for the extra costs involved,
- cover the central government's loss of interest and actual cost of unutilised credit.
The Swedish Tax Agency may grant an exemption from a fee for late payment if there are special reasons.
What happens if you do not pay despite being sent a reminder?
If the tax and fee for late payment have not been paid despite a reminder, the matter will be referred to the Enforcement Service for recovery. This normally occurs in the month following the month when the reminder was issued.
Do you wish to request rectification?
If you consider that the vehicle tax or fee for late payment is wrong in some respect, you can request rectification. Rectification must be requested in writing to:
The Swedish Tax Agency
SE-701 87 Örebro, Sweden
If you are requesting rectification because someone else is liable to pay the tax, your request must have been received by the Swedish Tax Agency no later than 60 days after the latest day on which the tax should have been recorded as paid. Please note that you must still pay the tax even if you are requesting rectification. The money will be refunded to you if the Swedish Tax Agency makes an amendment.