When switching between the accounting periods calendar month and calendar quarter, the Swedish Tax Agency considers that it is possible to grant a temporary deferral for both a calendar quarter and three calendar months.
After a change of accounting period, it is in some cases not possible to grant a temporary deferral for a total of six months. Under such conditions, the Swedish Tax Agency considers that in addition to the possibility in the previous paragraph, it is also possible to grant a temporary deferral for part of the VAT reported for a calendar quarter. At that division, the company can choose which month or months within the calendar quarter a deferral is to be granted for. Alternatively, the company can choose to apply for a temporary deferral with such a large part of the reported VAT to pay for the calendar quarter that corresponds to the remaining calendar months, ie 1/3 or 2/3.
The deferral can never be granted with an amount higher than the total VAT to be paid for the calendar quarter. The company does not have the opportunity to choose one month from one calendar quarter and another month from another calendar quarter.
Source: skatteverket.se
