This guide is informational. Always verify how the rules apply to your specific case.
review by the Swedish Tax Agency is about asking the authority to re-read its own decision. That is why your background needs to be clearer than what you yourself are frustrated with
.If you are looking for a review of the Tax Agency, the core question is usually simple: which decision should be changed, on what basis and with what documents can you show it?
A good reconsideration request is not a long protest. It is a clear structure: what decision you want to change, what you want the Swedish Tax Agency to decide instead, what reasons you have and what documents support each point
.Start with the right decision
- Identify exactly which decision or message you are attacking.
- Read what they say about form, channel and deadline.
- Save everything you submit.
Check the deadline
- Read the decision's appeal or review reference verbatim.
- Write on the last day and send it too early than too late.
- If in doubt: send a short review request in time and supplement with attachments as soon as you can.
A simple reconsideration request template
- Heading: Request for review of decisions [date/record number].
- Claim: Write exactly what you want the Swedish Tax Agency to change.
- Reason: Divide the arguments into numbered points.
- Evidence: Please indicate which appendix supports each point.
- Conclusion: Ask for a written decision and notice if any documentation is missing.
Build the reasons point by point
- One task per point makes the answer easier to follow.
- Tie each point to a document, date, or other support.
- Distinguish between new ground and general dissatisfaction.
Claim, reasons and evidence
- The claim is what you want to achieve, such as changing an amount or removing a decision.
- The reasons are why the decision is wrong, such as incorrect income statement, misunderstood transaction or lack of consideration of attachment.
- The evidence is what makes the reasons verifiable: bank statements, contracts, receipts, employer certificates, decisions or previous correspondence.
Upcoming 2026: Tax Agency's control tool
- Prop. 2025/26:107 proposes modernized control tools from July 1, 2026.
- The Swedish Tax Agency shall be able to use its own technical equipment and evidence assurance remotely for electronic information in certain controls.
- For those who request a review, it is especially important to have their own copy of digital documents, bank statements, contracts and correspondence.
Common mistakes
- Writing a lot about how the decision feels, but little about what should actually be changed.
- Putting all the attachments last without connecting them to the right point.
- To answer questions other than what the Swedish Tax Agency has actually decided or asked about.
- Confusing reconsideration with general explanation without a clear statement of claim.
Request intelligible feedback
- Ask to know what has actually been tried.
- Ask specifically if any evidence is considered missing.
- Confirm verbal messages in writing afterwards.
Brief example of formulation
- I request a review of the Tax Agency's decision dated [date] with registry number [number].
- I am calling for the decision to be amended so that [concrete amendment].
- The reasons are as follows: 1. [point]. 2. [point]. 3. [point].
- In support of this, I attach [Annex 1], [Annex 2] and [Annex 3].
For those who read under stress
The guide is meant as support when you already have a lot around your head. You don't have to read everything at once: start with the section that matches where you stand today and come back when the next step becomes relevant
.Affairs with authorities are rarely made better by the fact that you carry everything alone. Ask for help from a support person, lawyer or family member if you can — especially before decisions that
have a long impact.Common mistakes that make the case more difficult
- Trust only verbal promises without brief written acknowledgement or follow-up emails.
- Wait to request documents until the conflict is already locked -- then it will be heavier to show what was said.
- Write so long and emotionally driven that the authority stops answering the factual question.
- Miss deadlines for reconsideration or appeal because the decision was not read verbatim.
Mini-checklist before leaving the guide
- Do I have the date, diary/case number and name of the person handling the case (if you know)?
- Do I know what the next step is: reply, request out, recall, appeal or report?
- Have I saved emails and attachments in a place where I can find them in a week?




