If you expect the preliminary tax you paid for fiscal year 2016 to be below the final tax by a maximum of SEK 30 000, you pay the difference so that it is in your tax no later than the 3rd in the fifth month following the taxable year. Interest begins to be calculated on the sum from May 3rd 2017.
If you expect the difference between the preliminary tax and final tax to be higher than 30 000, make sure to make extra payment of the excess amount so that the amount is in your tax no later than the 12th of the second month following the tax year. Interest begins to be calculated on the excess amount from February 13th, 2017.
Read more here: http://foretagsnytt.blinfo.se/GoToArticle.do?number=webb|Kortnytt|1|763
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