Chapter 1. Introductory provisions
Scope of application
1 § circulation taxes in the form of vehicle tax and saluvagnsskatt
to be paid to the State for certain vehicles under this Act.
For some private cars, light buses and light goods vehicles should
vehicle taxes rather than paid to the State according to law
(2006:228) with special provisions on vehicle tax.
Law (2009:1468).
Deciding authorities
paragraph 2 of the decision on the circulation tax pursuant to Chapter 4. paragraph 1, as well as decisions on
late payment fee will be made by the Transport Board of the Swedish tax agency
Bill. The other decision under this Act, with the exception of decisions
with the support of liability provisions in Chapter 6. 4-6 sections, taken by
The Swedish tax agency.
For the tax agency's behalf is effecting the Transport Agency
billing and refund of taxes, fees and interest
According to this law. Law (2008:1384).
Definitions and references
section 3, for the purposes of this law
diesel oil: products for which tax is payable under 2
Cape. Article 1, first paragraph 3 the Act (1994:1776) on tax on
energy,
civil protection: the same as in the Act (2003:778) concerning the protection of
accidents and corresponding activities of other than
the State or municipalities, and
elhybridbuss: bus
1. for their propulsion gets energy from both of the following in
vehicle located the sources of stored energy:
a) a consumable fuel;
(b)) a storage device for electrical energy,
2. can run for at least 4 hours in which case energy stock
burdened with an average power of 10 kW, and
3. in energy warehouse can receive 60 kW of average power for at least
18 seconds from the bus's kinetic energy.
Vehicle concepts and weight concept and the concept of
bearing strength class of this Act have the same meaning as in the Act
(2001:559) road traffic code definitions. Law (2009:1467).
4 section With fiscal years referred to
1. in the case of vehicle tax, twelve calendar months in a row, and
2. in the case of saluvagnsskatt, the calendar year.
With the tax period referred to four calendar months in a row.
5 § With vehicles wound means the task in road traffic register which
Enter a vehicle model year, or, if such information is missing,
year of manufacture. If both are missing from the registry, means
with the vehicles wound the year in which the vehicle the first time was in
use. Law (2006:473).
section 6 of the tax weight means the weight of the vehicle tax
calculated in some cases. Fiscal importance is for
1. tractors and machinery, the unladen mass
2. heavy buses, heavy trucks, total weight, not more than
heavy off-road caravans and other the gross weight
trailers other than semi-trailers, the vehicle may be proved by
on the roads that belong to
bearing strength class 1
3. semi-trailers that part of the vehicle
total weight resting on
its solid shaft or
solid shafts, up to a maximum of
the gross weight
the vehicle may be proved by
on the roads that belong to
bearing strength class 1.
If a heavy bus, heavy truck, heavy off-road vehicles or trailer
can be equipped with two or more different bodies, is calculated
fiscal importance after the bodywork that gives the maximum total weight
for the vehicle. In the case of trucks can be equipped with a
However, the device calculates the tax for semi-trailer weight after
the vehicle's total weight with such a device.
6 a section With taxable for the first time refers to the time
as a vehicle for the first time become taxable under 2
Cape. § 1 or, if the Act (2006:228) with special
provisions on vehicle tax is applicable, in accordance with paragraph 3 of the
the law.
If a vehicle is registered in a country other than Sweden
before the date referred to in the first subparagraph, shall instead
with taxable for the first time refers to the time when
the vehicle for the first time is registered in another country
According to the road traffic register.
Where application of the second subparagraph cannot be
determine the time at which the vehicle for the first time
registered in another country, rather than with
taxed for the first time referred to the 1 January of the year
that make up the vehicle year under Chapter 1. § 5. Team (2013:965).
section 7 of this Act if the circulation tax, with the exception of
the provisions on prohibition in Chapter 6. Article 1, also apply to
interest and penalty charges.
section 8 of the cases and matters of circulation taxes apply, mutatis
parts provisions of tax procedure law (2011:1244) if
1. the injunction in chapter 37. 6, 7, 9 and 10 section,
2. the documentation obligation in chapter 39. section 3,
3. The tax agency's obligation to investigate and communicate in
40 Cape. 1-3 sections,
4. revision of chapter 41,
5. reimbursement of expenses for agents, counsel or investigation
in chapter 43, chapter 68. 2 § and 71. paragraph 4,
6. imposition of fines in Chapter 44. and such a decision
enforceability in 68. section 1,
7. securing evidence and payment assurance in chapter 45, 46, 68. 1
and 3 sections as well as 69 and 71 chapters, as well as
8. information and documents that should be excluded from the control of the
47 Cape. and chapter 68. paragraphs 1 and 3. Law (2011:1260).
Chapter 2. Vehicle tax
Tax liability
paragraph 1 of the following vehicles are, subject to paragraph 2,
taxable if they are or should be registered in the
road traffic register and are not decommissioned or only
temporarily registered:
1. motorcycles,
2. passenger cars,
3. bus,
4. trucks,
5. tractors,
6. motor gear,
7. heavy terrain vehicles, and
8. full trailers.
Tax exemption
section 2 of the following vehicles, whose age, calculated as the difference
between the year and the current calendar year, thirty years
or older, is not taxable (vintage cars):
1. motorcycles, and
2. buses, trucks and cars that are not used in
professional services referred to in the European Parliament and of the Council
Regulation (EC) no 1071/2009 of 21 October 2009 on the
common rules concerning the conditions to be fulfilled by
people who are professionally engaged in traffic and repealing
Council Directive 96/26/EC or commercial transport Act (2012:210)
or in taxi traffic according to taxi traffic law (2012:211).
Taxable under this Act is not
1. private cars, light buses and light goods vehicles are taxed
under the Act (2006:228) with specific provisions on the
vehicle tax,
2. tractors, machinery or heavy off-road caravans belonging
tax class II according to section 17,
3. trailers towed by heavy off-road caravans belonging to
tax class II or the motor gear belonging to the tax bracket
(II) or are taxed under section 19,
4. semi-trailer with a weight of 3 tons if they are drawn
the exclusion of vehicles which can be fuelled with diesel oil or of
the tractors referred to in section 16 (5), and
5. trailers with a weight not exceeding 750 kg.
Law (2012:222).
section 3 of the Revenue Commissioners shall, on application by the person who is
taxpayer for a vehicle, deciding on exemption from
tax obligations in respect of vehicles which are used exclusively or virtually
exclusively at the rescue service. Exemption from VAT
may not be granted for cars or for such
buses or trucks with Cabinet bodywork which has a fiscal weight
of not more than 3 tons.
Tax liability
section 4 of the taxable person is the owner of the vehicle.
As the owner of a vehicle is considered the as is recorded in
road traffic register as the owner or the person who should be registered
as the owner.
The size
Fiscal years and fiscal period
paragraph 5 of the vehicle tax payable for a tax year or, if
the tax on a vehicle more than 3 600 dollars for a whole year,
for a fiscal period.
For a fiscal period is the tax a third of tax for a
whole year.
Motorcycles
section 6 of the road tax for motorcycles is 180 dollars for a
fiscal years.
Private cars, light buses and light goods vehicles
section 7 of the motor vehicle tax is levied with a basic amount and in
where appropriate, a low amount of
1. passenger cars class in which according to the road traffic register
is of vehicles year 2006 or later,
2. passenger cars class in which is of earlier vehicles wound than in 2006,
but satisfying the requirements of the environment class in 2005, Electric or Hybrid
According to annex 1 to the repealed Act (2001:1080) on
motor vehicle exhaust gas cleaning and engine fuels, and
3. passenger cars class II, light buses and light goods vehicles
become subject to tax for the first time after the end of the year
2010.
For cars that can be operated with diesel fuel to the sum of
the basic amount and the amount of carbon dioxide is multiplied by a
fuel element and an miljötilllägg charged. Law (2011:478).
section 8 of the basic amount is 360 kronor for a tax year.
§ 9 carbon dioxide amount is for a fiscal years 22 kronor per gram
carbon dioxide that vehicle at combined releases per
kilometers in addition to 111 grams. Indication of the vehicle's emission of
carbon dioxide when combined can be picked up in the road traffic register.
For vehicles equipped with technology for operation with a
fuel mixture that predominantly consists of alcohol,
or fully or partially with other gas than liquefied petroleum gas, is
carbon dioxide amount 11 kronor per gram of carbon dioxide as the vehicle
When combined with emissions per kilometre in addition to 111 grams.
Indication of the vehicle's emission of carbon dioxide by the combined
Download in the road traffic register.
If the vehicle referred to in the second paragraph, there is a statement of
such a vehicle emissions of carbon dioxide during operation with a
fuel mixture that predominantly consists of alcohol,
or fully or partially with other gas than liquefied petroleum gas, the
the task can be used. Law (2014:1502).
section 10 Fuel factor is 2.37.
Environment extension is
a) 500 SEK for vehicles that have been subject to tax for the first
time before the end of 2007, and
b) 250 SEK for vehicles that have been subject to tax for the first
time after the end of 2007. Law (2014:1502).
section 11 For passenger car class in that belong in a municipality that
set out in annex 1 to this law, the vehicle tax paid
only to the extent that the vehicle tax for the tax year exceeds
384 dollars.
A car is considered to belong in the municipality where the
taxpayer has his address according to the road traffic register at
the time specified in Chapter 5. 2 §. The first subparagraph shall apply
only when the motor vehicle tax shall be paid according to what
as otherwise in this Act. Law (2009:1469).
11 a of the vehicle tax should not be paid for car, light
truck and easy bus during the time that the car is classified in
emission category specified in section 30 or 32 anti-pollution law
(2011:318) and that occurs during the first five years from the
the car is taxed for the first time, and
1. the car's CO2 emissions by combined reportedly
in road traffic register does not exceed that in the second paragraph
specified maximum allowed CO2 emissions relative to
the car's weight, and
2. the car at propulsion does not consume more electrical energy
than 37 kilowatt hours per 100 kilometers if the vehicle is
classified in source category plug-in hybrid, according to § 32 3
emission control Act, or
3. the car at propulsion does not consume more electrical energy
than that specified in 2, the car is classified in
emission class El under section 32 1 anti-pollution law.
The maximum emission of CO2 in grams
CO2 per kilometre in comparison to the car's weight is determined
the following calculation;
1. the car's curb weight according to the road traffic register
specified in kilograms shall be reduced by 1372,
2. the difference as 1 multiplied by 0.0457, and
3. product under 2 are added together with 95, or with 150 of the car
is equipped with technology for operation with ethanol fuel or other
gas fuel than propane.
If the road traffic register, there are several details of the car's
carbon dioxide emissions from combined, shall for the purposes of
the first paragraph the task set out for operation with
ethanol fuel or gas fuel. Law (2012:761).
Other taxable vehicles
section 12 Of the following vehicles can be seen from the size of vehicle
a tax year of annex 2 to this Act:
1. heavy buses and heavy trucks,
2. tractors, machinery and heavy off-road vehicles, as well as
3. trailers.
In the case of the EC mobilkranar, tractors, machinery and heavy
off-road trailers are complementary provisions of 18 and
19 sections. Law (2009:1468).
The size of a part of a tax year or a
tax period
section 13, If a vehicle is taxable during only part of a
tax year or fiscal period, the vehicle tax for the period
When the vehicle is taxable. If an exemption under
part of a calendar month, however, the tax is taken out for the entire month,
subject to the second subparagraph.
In the case of vehicles for which the vehicle registration tax amounts to at least
4 800 dollars for a whole tax year will be levied per day for the
month in which the tax liability arises for the first time
vehicle or tax liability ceases for any other reason than
run down. If such a vehicle has been temporarily deregistered, and
shutdown time has included at least 15 days, or if the vehicle
has switched over to a new owner during the outage time, tas
tax charged for the day during the month when the outage began or
came to an end.
For a calendar month form the vehicle tax one-twelfth and
one day
1/360 of the tax for a whole year.
The size when the nature or use of a vehicle
be changed
section 14 If the nature of a vehicle is modified so that the vehicle tax
to be charged with a higher amount than previously, the higher
the treasure from the calendar month during which the
registration inspection because of the change occurred or
last would have been. If the change means that the vehicle tax
to be charged with a lower amount than previously, the lower
the treasure from the calendar month following that during which the
registration inspection because of the change took place.
If a vehicle's use is changed so that the motor vehicle tax shall be
out with a higher amount than previously, the higher the tax out
from the calendar month in which the change occurred. If
the change means that the vehicle tax shall be levied at a lower
amounts than before, it will lower the tax, starting with
calendar month following that in which the change occurred.
Especially if the taxation of EC-mobilkranar, tractors,
machinery and heavy off-road caravans
Division of tax classes
section 15 Tractors, some machinery and heavy off-road caravans
divided for tax purposes into the tax bracket and tax class II.
section 16 of The tax bracket in the hear
1. tractors with an unladen weight exceeding 2 tonnes and used
for transport on other roads than individual, unless otherwise
subject to the provisions of section 17,
2. motor gear that has an unladen weight exceeding 2 tonnes and
used for the carriage of goods by other routes than individual, if
transport is not limited to those listed in section 17,
3. heavy terrain vehicles used for the carriage of goods by
other roads than individual, if transport is not limited
to those listed in paragraph 17 1, 2 a, 2 b or 2
(d),
4. a tractor or into motor equipment class II rebuilt
car, and
5. tractors specifically designed for use for
loading and unloading of semi-trailers in port and
Terminal areas or other similar areas.
section 17 To hear tax class II tractors referred to in section 16 of
1, if the tractors
1. exclusively or almost exclusively used for
the transport of products from or supplies for agriculture,
forestry, professional plant production or professional fishing,
provided, in the case of forestry, the load
a total of not more than 15 tons, or
2. will be used only for transport is limited to
a) only tractor with driver,
b) carriage when passing across a road,
c) transport of goods which are loaded on the tractor,
d) transport for the journey to or from a place of work, a
point of sale or otherwise of the gear shall be operated with the
tractor or of such goods which are necessary for the operation of
the tractor or implement or needed its drivers.
Tax class II also includes
1. tractors and heavy off-road caravans that are not related to
tax class in, and
2. motor gear, without hearing the tax bracket of under
16 § 4, has an unladen weight not exceeding 2 tonnes.
The size in some cases
section 18 if a tractor belonging to the tax class II temporary
must be used in such a manner referred to in section 16 (1), shall
vehicle tax is levied as shown in (C) 1 in annex 2
to this law.
If a heavy off-road vehicles belonging to the tax class II temporary
must be used in such a manner referred to in section 16 3, shall
vehicle tax is levied as shown in (C) (3) of annex 2
to this law.
Vehicle tax under this section shall at all times
paid for a period of 15 days.
section 19 of The motor gear that are not related to your tax bracket in or
tax class II and one EC-mobilkran taxed as
shown by (C) 2 of annex 2 to this Act. Law (2009:228).
Reduction of or exemption from the vehicle tax in certain cases
section 20 of the Revenue Commissioners shall, on application by the person
taxpayer for a vehicle to decide if the loss of or
exemption from the vehicle tax in respect of vehicles
1. must be used exclusively on islands which lack bro-
or ferry connections and completely or almost completely devoid of roads
that are paid for by public funds, or
2. long-term have been brought out of Sweden.
A decision as referred to in the first subparagraph 2 shall relate to income tax for the period after
the vehicle has been registered in another country or for
time during which any tax or fee for service with or
possession of the vehicle have been levied even in a country other than the
Sweden.
section 21 where there are serious reasons, the Revenue Commissioners, ex officio
or, upon application by the taxable person of a vehicle,
even in other cases than those referred to in section 20, shall decide on the reduction of
or exemption from the vehicle tax.
section 22 of a decision under section 20 or 21, may be subject to specific
terms and conditions.
Chapter 3. Saluvagnsskatt
Tax liability
section 1 of the motorcycles and cars and trailers with tax weight over
750 kg are taxable for saluvagnsskatt if they get
be used with the support of a saluvagnslicens given
under the Act (2001:558) on road traffic register.
Tax liability
section 2 of the Taxpayer is that for which the saluvagnslicensen has
announced.
The size
3 § Saluvagnsskatt shall for a whole tax year payable for
each vehicle at the same time, the taxpayer wishes to use with
under the licence. The tax per vehicle amounts to an entire
tax year to
a) 125 crowns for motorcycles,
b) 715 dollars for cars, and
c) 200 SEK for trailers.
section 4 If an exemption applies during only part of a tax year,
taken saluvagnsskatt out for the remaining part of the year when
tax liability comes into effect. If an exemption applies under part
of a calendar month, however, the tax is taken out for the entire month.
Chapter 4. Tax notice
Decisions on circulation taxes
section 1 of the circulation tax is decided by the Swedish Transport Agency by
automated processing on the basis of data in
the road traffic register.
If the tax imposed under the first subparagraph have been
manifest error due to mistakes in the automated
treatment, the Swedish Transport Agency, correct decision.
The provisions of §§ 26 and 27 administrative law (1986:223),
not apply to the Transportation Board's decision pursuant to
the first paragraph. Law (2008:1384).
Decisions can be reviewed
section 2 of the tax Board shall review a decision under this Act of a
issue which may have significance for the payment or repayment of
circulation tax, if the taxpayer so requests or if it
There are other reasons.
Of Chapter 7. 1 and 4 of § follows that review shall be made when the
taxpayer has appealed the decision.
If a decision on a matter under this Act have not been taken;
get the tax agency to decide on the matter in the manner and within the time
that apply for reconsideration.
3 § If a matter referred to in paragraph 2, has been adjudicated on by a General
Administrative Court, tax office not to reconsider the issue.
Notwithstanding the first paragraph, a question which has
decided by an administrative law or Combs law by decision
as a final decision be reconsidered, if different from
the application of the law in a decision of the Supreme
administrative court proceedings after the decision.
Law (2010:1505).
Reconsideration on the initiative of the taxpayer
section 4 of the request for review shall, subject to
by the second or third paragraph, have been received by the Swedish tax agency
last third year after the end of the calendar year in
which tax year or fiscal period.
Even after the time limit referred to in the first subparagraph may review
be requested by a decision to the taxpayer's disadvantage,
If the taxpayer makes probable that he or she is not in the
60 days before the expiry of this period has become aware of the
decision or a tax statement or other document that
provides an indication of what is to be paid. The request shall be
been received within 60 days from the date on which the taxpayer received
such knowledge.
If the taxpayer wishes to request reconsideration of a decision
According to article 1, on the ground that the vehicle before the date which is
crucial for the tax liability has been transferred to a new owner,
the petition shall be made with the Swedish tax agency no later than 60 days
After the day on which tax would have been payable at the latest. If the
taxpayer has received a demand for taxes only after the
would have been paid, however, the time is counted from the date of receipt.
Reconsideration on the initiative of the Revenue Commissioners
§ 5 If the tax agency voluntarily to reconsider a decision,
Notice that is a benefit to the taxpayer
be notified not later than third year after the end of the calendar year
during the tax year or fiscal period.
Such notice may be communicated even after this time,
If the material is available for the tax agency shows
to a tax assessment is invalid.
A review decision to the detriment of the taxpayer
must not later than during the second year following the end of
the calendar year in which the tax year or fiscal period,
expired, except in the cases referred to in paragraph 6.
After taxation
Conditions for tax
section 6 of the tax authority shall issue a notice to the
the detriment of the taxpayer after the expiration of the time
specified in section 5, under the conditions and in the manner specified
in 7-9 sections (after taxation).
section 7 of the additional assessment may be made, if a notice of assessment has been
incorrect or have not been taken due to the
taxpayer
1. have used a vehicle in violation of what is prescribed if
registration or run down by vehicles,
2. has not provided the required notification to the Swedish Transport Agency
If the modified use of the vehicle,
3. have provided any false information in a report or in a
application to the Transport Board or the tax agency or otherwise
during the procedure for the purposes of taxation,
4. do not have the registreringsbesiktigat vehicle in the prescribed
order of any such change referred to in Chapter 2. section 14, or
5. have provided any false information in a case before the Court of
payment or refund of circulation taxes.
A task must be regarded as false, if it is clear that
It is incorrect, or that the taxpayer has omitted a
task to the management of taxation which he or she has
been obliged to leave. A task, however, should not be considered
False if the task along with the rest of the information submitted
constitutes a sufficient basis for a proper decision. A task
nor shall it be deemed to be inaccurate, if the task is so
unreasonable that it obviously cannot be the basis for a
decision. Law (2008:1384).
section 8 After taxation must not be carried out, if the amount of tax the
refers to is call or if, having regard to
the circumstances would appear to be patently unreasonable. If
examination concerning vehicle tax refers to several tax periods
for the same tax year, the question of the tax amount is deemed
that call should be assessed taking into account the total amount of
periods.
Time limits for assessment
§ 9 the tax agency's decision after taxation, if not
subject of the second or third subparagraph,
during the sixth year after the end of the calendar year
during the tax year or fiscal period.
Decision on the tax because of a misrepresentation in
an appeal case or in a case concerning payment or
refund of circulation taxes may be notified after the time
specified in the first paragraph, but not later than one year from the end of the
month in which the tax office or the Court's decision in the case or
the goal had the force of law.
At the tax otherwise applies the provisions of chapter 66.
29 and 32 to 34 of the tax Procedure Act (2011:1244). If the
taxpayer has died, after taxation levied on
the estate. Law (2011:1260).
Common provision for tax assessment
section 10 Of Act cannot be determined reliably with
management of tasks in road traffic register or with the assistance of a
enforced investigation, it shall be calculated after reasonable grounds.
Chapter 5. Payment of circulation taxes
How the circulation tax payable
section 1 of the Act shall be paid by be deposited into a
special account for tax payments under this Act.
The payment shall be deemed to have occurred on the date on which it has been posted on the
account.
Who should pay and payment times
Vehicle tax
§ 2 subject of the second or third subparagraph,
vehicle tax shall be paid by the person under Chapter 2. section 4 is
taxable for the vehicle at the entrance of the month during
the tax referred to in paragraph 3 shall be paid or would have
paid.
If a vehicle becomes taxable, the vehicle tax paid
of which were taxable when taxation came into effect. If
such a change as described in Chapter 2. section 14,
vehicle tax is paid by the taxpayer if
registration inspection because of the change occurred or
last might have occurred or, in the case of changed use of
the vehicle, when the use was.
Vehicle tax laid down by a decision of
after tax payable by the taxpayer
during the time the tax relates.
paragraph 3 of the vehicle tax for a tax year or fiscal period, the
paid during the month before the start of the tax year, or
tax period (month of payment).
If the vehicle has become taxable after the entrance of the
month as referred to in the first paragraph, the vehicle tax paid
three weeks after the tax took effect.
If motor vehicle tax in the case referred to in the second subparagraph, the
are paid for a maximum of one calendar month during the tax year, or
tax period, the vehicle tax for the following
tax year or fiscal period is paid at the same time.
section 4 Of the tax pursuant to Chapter 2. section 14 shall be charged with a higher
amount than previously, the tax is paid
1. when changing the nature of the vehicle, at least three weeks
After the end of the calendar month during which the
registreringsbesiktningen took place or should have taken place at the latest,
and
2. in case of change of vehicle use, not later than three weeks after
the date on which the change took place.
paragraph 5 of the Additional motor vehicle tax under section 13 shall be paid within
30 days after the tax change has taken effect.
If a tractor or heavy off-road vehicles belonging to the tax bracket
(II) temporarily must be used in such a way as described in Chapter 2.
16 § 1 or 16 § 3, the vehicle tax according to Chapter 2. section 18
be paid within three weeks after use.
Saluvagnsskatt
6 § Saluvagnsskatt shall be paid not later than three weeks after the
that saluvagnslicens has been issued.
If the tax applies at the beginning of the month of december,
the tax is paid before the beginning of the tax year to which the tax
refers to.
Common provision on payment times
section 7 of the circulation tax which has been established by decision
Re-examination pursuant to Chapter 4. shall be paid within 30 days from
decision day.
Deferment of payment of the tax
Moratorium on review or appeal
§ 8 the Revenue Commissioners may grant deferment of payment of
circulation tax on
1. the taxpayer has requested a reconsideration of, or
appealing against a tax assessment and it is doubtful whether
payment obligation will apply, or
2. in other cases it can be assumed that the taxpayer will
become fully or partially exempt from tax.
The provisions in Chapter 65. paragraph 4, first subparagraph, and article 7 of
tax Procedure Act (2011:1244) if the cost rate when forbearance
shall then be applied.
Grace period may be fixed to the lower three months after the
date on which the decision was taken in response to the request for exemption
or review or on the appeal.
Law (2011:1260).
Forbearance in other cases
section 9 If there are serious reasons, the tax agency grant
deferred to pay circulation tax in other cases or
other than as specified in section 8.
Common provisions on deferred
section 10 A request for deferral to pay circulation tax shall
be submitted to the tax office.
section 11 If the circumstances which are the basis for deferment has
changed significantly since a grace period has been granted, or if the
There are other special reasons, the decision on the moratorium be reconsidered.
Reimbursement and payment of the additional tax in certain cases
section 12 if the tax liability for motor vehicle tax for a vehicle stops
during the period for which the tax has been paid, it shall
the excess tax refunded to the taxable person
When tax liability ceases.
If the tax in the case referred to in Chapter 2. section 14, it shall
the excess tax refunded to the taxable person
When the inspection took place on the occasion of the change
or, if the reduction is because of changed use, when
the use was.
If the tax liability of saluvagnsskatt ceases during the time for which
tax has been paid, the excess amount after the application
will be refunded to the taxpayer since extradited
Professional number plates have been restored.
section 13 if the vehicle tax for a vehicle due to change in
This law shall be levied with a different amount than previously and
vehicle tax has been decided for the time after the entry into force
According to the older provisions, the additional tax amount
paid for the period from the date of the change to the
the end of the fiscal year or, if motor vehicle tax has been decided for
a fiscal period, to the end of the tax period. For the same time
shall the excess amount of tax have been paid will be refunded.
It is taxable upon entry into force of the amendment
shall pay any additional amount of tax and are eligible for
refund of overpaid tax amounts.
section 14 If tax under sections 12 and 13 shall be refunded not
has been paid, the outstanding tax be reduced.
Vehicle tax in accordance with the decision referred to in section 13 does not need
paid if it is less than 200 dollars. Reimbursement shall not
be made of the amount of less than 100 dollars.
section 15 If a truck or a trailer was transported on
rail transport in Sweden, the Swedish tax authority, if the conditions in
second subparagraph are met, upon application, may order that the whole
or half the vehicle tax that has been paid for the vehicle for
the tax year in which the shipment has taken place shall be refunded.
The tax will be refunded
1. completely, if the vehicle has been transported by rail in total
at least 120 days during the tax year, and
2. by half, if the vehicle has been transported by rail under
at least 60 days but less than 120 days.
section 16 are entitled to a refund under section 15 is the one that is
taxable for the vehicle at the end of the fiscal year or, if
tax liability for the vehicle has ended prior to that of any
reason other than decommissioning, it was then the taxpayer for
the vehicle.
Application for refund must be examined only if it has been received
to the tax authority within four months of the fiscal year.
For the tax agency's decision shall apply Chapter 4. 2 §.
Late payment fee
section 17 A charge (penalty charge) will be charged for each vehicle
where circulation tax is not paid within the time and in the order
that has been determined under this Act.
If deferment of payment of the tax has been granted under 8
or section 9, shall the penalty fee is charged only on the
the tax amount which has not been paid at the latest at the grace time
end of the year.
The Revenue Commissioners may grant exemptions from all or part
the obligation to pay the penalty fee, if there are special
reasons.
In other respects, the provisions of 1-5 and 7 of the Act (1997:484)
If late-payment fee. Law (2008:186).
Chapter 6. Effects of tax not paid
Prohibition on the use of vehicles on the ground that the tax has not been
paid
section 1 of the taxable vehicles may not be used, if
vehicle tax has not been paid within the time specified
According to this law. Use the prohibition applies to its tax
has been paid.
The vehicle may be used, if it is
1. tax refers to the time before the preceding tax year;
2. tax as a previous owner of the vehicle is required to
pay and which has been established by decision after taxation
According to Chapter 4. section 6, or relates to additional tax
decided on after change of ownership, or
3. tax for which the deferred payment terms.
If there are special reasons, the tax agency to admit that a
certain vehicles may be used notwithstanding the first
paragraph.
2 § whether a vehicle has been sold at a forced sale or
of the bankruptcy estate, it may be used by the new owner although
vehicle tax, as a previous owner is liable to, not
has been paid. The same applies to vehicles belonging to a
the bankrupt in respect of tax paid by the bankrupt or a
previous owners is taxable.
Use of the vehicle even though the tax has not been paid
Disposal of registration plates
3 § If a vehicle is used in contravention of section 1 and two months have
gone from the day when the tax has prompted
use the ban last would have been paid, should a
police officer or bilinspektör take care of the vehicle
license plates.
A police officer or bilinspektör should take care of
license plates in a temporarily deregistered vehicle if
the conditions for such a move would have been
pursuant to the first subparagraph, if the vehicle had been
taxable.
The police officer or the bilinspektör who has taken care of
the vehicle's license plates may allow vehicle sales
to the nearest suitable unloading site or
installation site. Law (2014:1413).
Liability provisions
4 § vehicle owners who, intentionally or negligently:
use the vehicle or allowing it to be used in contravention of paragraph 1 of the
Since the vehicle's license plates have been taken care of according to
section 3, shall be liable to a fine or imprisonment of up to six months.
The first paragraph also applies when a temporarily deregistered vehicle used, if
vehicle registration plates have been taken care of in accordance with paragraph 3,
and use ban would have applied to the vehicle under section,
If the vehicle would have been taxable.
A vehicle owner who willfully or negligently uses
vehicle or allowing it to be used in any other way contrary
against § 1 shall be liable to a monetary fine.
§ 5 The who willfully uses someone else's vehicle without permission
sentenced in owner's place under paragraph 4. The same applies to the
hold the vehicle with access rights and empowered to
determine if the driver of the vehicle, or employ any other drivers
than the owner designated.
section 6 of the provisions in paragraph 4 also applies to the driver, if he or she
knew that the vehicle could not be used. However, this does
not when the vehicle is tested at the control, examination, supervision
or accident investigation pursuant to Chapter 3. section 4 of the motor vehicle Act
(2002:574).
section 7 liability for owners or users of motor vehicles
shall, in respect of vehicles belonging to or used by the State
or the city applied to the driver's closest superior. If the latter
have done what is for him or her to stop
that a violation of the law committed but does this happen anyway because of
a predecessor Act or negligence, applied
liability rules in place of the parent.
In the case of a vehicle belonging to or used by the person
limited company, cooperative, or other legal entity,
should liability rules applicable on the
have the right to represent the legal person. If
The Swedish Transport Agency at the request of a legal person accepted
a specific natural person as a bearer of the responsibility of the owner, shall be
the provisions rather than apply it. Law (2008:1384).
Chapter 7. Appeal
Överklagbara decision
paragraph 1 of Decision under this Act shall, except in the cases referred to in
second subparagraph, be appealed to the Administrative Court of
the taxpayer and of the Attorney General of the tax agency
subject to other regulations.
The Transportation Board's decision on the circulation tax,
automated processing under Chapter 4. paragraph 1 may, however,
appeal by the taxpayer until the decision has
reviewed by the tax Board pursuant to Chapter 4. 2 §. A taxpayer's
the appeal of such a decision before the decision is reconsidered
shall be construed as a request for reconsideration.
Decision on the revision may not be appealed.
Leave to appeal is required for an appeal to the administrative court.
Law (2011:1260).
section 2 if it is the taxpayer who appeals the decision, the
The Revenue Commissioners to be the taxpayer's counterpart since
the case-file submitted to the administrative court. If
the Attorney General of the Swedish national tax board appeal, applicable
However, the provisions of chapter 67. section 11, second subparagraph
tax Procedure Act (2011:1244).
The Attorney General may bring an action to the taxpayer's
the benefit. The delegate will then have the same permission as the taxpayer.
Law (2011:1260).
The taxpayer's appeal
section 3 of the taxpayer's appeal shall, unless otherwise
follows from the second paragraph, have been received by the Swedish tax agency no later
third year following the end of the calendar year in which
tax year or fiscal period. If the decision has
given after 30 september following the end of the third year
the calendar year in which the tax year or fiscal period,
expired and the taxpayer has a part of it, after
the end of november of the same year, or if the decision relates to
after taxation, however, may appeal within three
weeks from the date on which the appellant received the decision.
If a party has appealed against a decision on the establishment of the tax
or if after taxation, may also appeal against the defendant
the decision, although the current time for the counterparty for
appeal has expired. Such an appeal shall be
arrived within two weeks from the expiration of the period within which the
the first appeal would be made. If the first
appeal lapses for any reason, due also to the
later.
4 section At a request for review by the Transport Agency
automated decisions referred to in Chapter 4. section 1 applies to 67. 19-21 § §
tax Procedure Act (2011:1244).
At the appeal of the tax agency's notice under
Chapter 4. section 2 of chapter 67 applies. 19-22 of the tax procedure law.
Law (2011:1260).
The General Agent's appeal
paragraph 5 of the General Attorney's appeal shall be notified to
The tax agency within the time limit pursuant to Chapter 4. applies to
decision for review at the initiative of the Revenue Commissioners, or after
such time but within three weeks from the date on which the order under appeal
the decision.
If a notice relating to tax appeal
and the requested amendment to the taxpayer's expense, shall
the appeal be submitted within three weeks from the date of
the decision.
Procedure for appeal
section 6 of the law On administrative appeal and Swed
decision applicable 67 Cape. 29 and 30 of the tax procedure law
(2011:1244). Law (2013:108).
Chapter 8. Other provisions
Rounding
§ 1 the amounts relating to the taxes imposed by this Act shall be rounded to the
the next lower whole krona.
If, as a result of a tax ruling arises from a
tax amount under $50, the amount falls and need
not paid to the State. Such amount will not be refunded
either.
Settlement
section 2 of the Act For a refund of tax shall be deducted
1. such a circulation tax that is due and that
have not been paid, and
2. such fees for registration under the Act (2001:558) if
road traffic register which shall be paid at the time of the payment of
circulation taxes.
In terms of settlement, the provisions in Chapter 4. 1-5 and
10 sections as well as in Chapter 7. shall apply mutatis mutandis.
Enforcement
section 3 of the request for review or an appeal against a
decisions under this Act does not affect the obligation to
pay the circulation tax which the review or appeal
refers to.
section 4 If the circulation tax is not paid on time, it shall be provided
for the recovery. Such, however, may not be claimed for an amount
covered by the moratorium. The Government may provide for the
the collection does not need to be requested for a lowly amount.
Provisions of the Recovery Act (1993:891) if
recovery of State assets, etc. for the recovery,
the execution take place according to the enforcement code.
Transitional provisions
2006:227
1. this law shall enter into force on 1 May 2006. The Act repeals
vehicle tax Act (1988:327) and Act (1976:339) if
saluvagnsskatt.
2. Vehicle tax that relates to the period before the end of september 2006
shall, with regard to taxation and the size,
is calculated according to the old rules.
3. If motor vehicle tax on the basis of this Act shall be charged with a
different amount than previously and vehicle tax has been decided for time
After the entry into force according to the vehicle tax Act, need not
additional amounts paid if it is less than 200 dollars.
Excess amount shall not be refunded if it is less than
100 SEK.
4. the provisions of 14 a and 14 (c) of the motor vehicle tax act if
exemption or reduction of motor vehicle tax for certain vehicles
still apply in respect of such vehicles at
entry into force, are covered by the provisions.
5.-using the prohibition has entered by virtue of section 64
vehicle tax act shall apply to that prohibition according to 6
Cape. section 1 of this Act.
6. where a law or any other statutes cited
a provision of the vehicle code, or the law of
saluvagnsskatt that has been replaced with a provision of this Act,
Instead the new provision.
2009:1467
1. This law shall enter into force on January 1, 2010.
2. The new provisions in Chapter 2. 11 a § also apply to
cars for the first time been taxable in the meantime
July 1 – december 31, 2009. For such cars
refunded without application paid road tax for the period with the
deduction of the amounts repaid due to decommissioning
or de-registration. Reimbursement is made to the person at the
its entry into force was recorded in road traffic register which
the owner of the vehicle.
2009:1468
1. this law shall enter into force on 1 January 2011.
2. Older version of Chapter 2, 11 a § still apply for
passenger cars which have been subject to tax for the first time before
its entry into force.
3. the provisions of Chapter 2. section 12 is still valid for
conditions relating to the period prior to the entry into force.
2009:1469
1. this law shall enter into force on 1 January 2013.
2. the provisions of Chapter 2. section 10, third and fourth subparagraphs
as well as the older version of Chapter 2. section 11 is still valid for
conditions relating to the period prior to the entry into force.
2011:478
1. this law shall enter into force on 1 June 2011.
2. The law shall apply from 1 January 2011 in the case of
cars as of this date are classified in the
emission class El according to emission control Act (2011:318).
3. In the older rules of circulation tax as
refers to the period before 1 June 2011.
2011:1260
1. this law shall enter into force on 1 January 2012.
2. The new provisions relating to compensation for the costs of
agents, counsel or investigation in Chapter 1. 8 § 5 shall apply on
costs in cases and cases that begin after the end of 2011.
3. the provisions on interest in Chapter 5. the second subparagraph of paragraph 8
apply to the interest which relate to the period from 1
January 2013. For interest that relates to the time prior to
the provisions on interest in 19 Cape. Russian tax authority registration law
(1997:483).
4. The new wording of Chapter 7. paragraph 1 shall apply to
the penalty for points which will be announced after the end of 2011.
2012:761
1. this law shall enter into force on 1 January 2013.
2. in the case of Chapter 2. 11 a of earlier provisions
still for cars that have become taxable to the
for the first time before the Act's entry into force.
2013:108
1. this law shall enter into force on 1 July 2013.
2. Older regulations apply for decisions rendered
before the entry into force.
2013:965
1. This law shall enter into force on January 1, 2014.
2. The new provision in Chapter 1. section 6 (a) shall not apply in
exemption from the vehicle tax according to Chapter 2. 11 a § if the vehicle
before the entry into force was freed from the vehicle tax.
3. In the still older provisions for
circulation tax which relates to the period before 1 January 2014.
2014:1502
1. This law shall enter into force on January 1, 2015.
2. in the case of Chapter 2. 9 and 10 of the terms of older provisions
still for the circulation tax which relates to the period before 1
January 2015.
Annex 1
List of municipalities referred to in Chapter 2. section 11 of the
Norrbotten County: Arjeplog, Arvidsjaur, Gällivare, Haparanda,
Jokkmokk, Kalix, Kiruna, Pajala, Älvsbyn, Överkalix and
Övertorneå municipalities.
Sweden: Bjurholm, Dorotea, Lycksele, Malå, Norsjö,
Sorsele, Storuman, Vilhelmina, Västerbotten, Vannas and Åsele
municipalities.
Jämtland County: Mountain, Bräcke, Jämtland, Krokom, Jämtland,
Åre, strömsund and municipalities.
Västernorrland County: Sollefteå and Ånge municipalities.
Gävleborg County: Ljusdal municipality.
Dalarna County: Malung-SÄLEN, Vansbro and Älvdalen municipalities.
Värmland County: Torsby municipality.
Regulation (2007:1391).
Appendix 2 is not included here. The annex as last amended by law
(2014:1502).
Annex 3 Has been repealed by law (2009:1468).
