Visma Skatt & Bokslut Pro
Other information
In this section, you will find information that must be filled out manually in order to complete the tax return. The data are used by Skatteverket, as well as other various Swedish authorities, for statistical purposes.
Mark this section as done by clicking on the status icon in the Done column in the Calculations view.
Field explanations
Have you deducted the costs for passenger car/light lorry?
Select Yes if a passenger car or a light lorry is used in the business, and its costs have been recorded. Costs may include operating costs, repairs, maintenance or leasing fees. You should also select Yes if no taxable benefit has been submitted for tax purposes.
Specify the amount deducted according to standard (SEK 25/10 km) (Ö.2)
If a private car is used in the business, a standard deduction per every 10 kilometres is permitted. The mileage must be recorded in a log. This deduction is not permitted for journeys to and from work.
Specify the amount for deducted interest rates, in accordance with the statement of earnings and deductions for the income year (Ö.3)
If interest expenses have been paid and recorded in the tax return, specify the part paid by the business here.
In case of residual depreciation, specify the reversed amounts for depreciation/impairment, sales and disposals (Ö.4)
If the company makes use of residual depreciation, a maximum depreciation of 25 percent of the residual value is permitted.
This year’s requested and previous years’ admitted depreciation deductions concerning buildings at year-end (Ö.5)
Depreciation deductions for buildings are permitted at fixed percentages, depending on the type of building. In this field, the summarized depreciation deductions for the current year and previous years, that are to be reversed for sales tax purposes, are specified.
This year’s and previous years’ admitted depreciation deductions concerning land improvements at year-end (Ö.6)
Depreciation deductions for land improvements are permitted at a 5 or 10 percent rate. Specify the summarized depreciation deductions that are to be reversed for sales tax purposes.
Replacement reserves at year-end (Ö.7)
If insurance compensation for assets damaged in a fire or another accident has been collected, specify the allocated amount at year-end in this field.
