Forgot to declare your crypto? How to correct previous years

Many people have traded crypto-assets for years without including them in their tax return, often because it felt too hard to work out. It can be corrected afterwards, one year at a time or several years at once.

How it works

• You correct your tax return by requesting a review (begäran om omprövning) from the Swedish Tax Agency.
• A review can be requested up to six years back, and several years can be included in the same request.
• For each year, you submit a K4 form in that year's version.
• For the most recent year, the change can often be made in the Swedish Tax Agency's e-service. For earlier years, you send your request by email or letter.

Correcting on your own initiative

If you correct an incorrect statement on your own initiative, you may, according to the Swedish Tax Agency, avoid a tax surcharge (skattetillägg), provided certain conditions are met. The Swedish Tax Agency describes the conditions here:

• Rätta en oriktig uppgift på eget initiativ (in Swedish)

Deadlines

A request for review must reach the Swedish Tax Agency no later than 31 December of the sixth year after the income year. At the end of each year, the deadline therefore passes for the oldest year that can be corrected.

How the service will help

The service will be able to produce figures for each income year, with the same traceability as for the current year, for you to use in your request for review. You check the figures and submit the request yourself.