This guide will walk you through how to use your Divly tax report to submit your crypto taxes to Skatteverket. This guide will assume that you have already imported all your transactions, resolved any warnings, and purchased your Divly crypto tax report. If you have not yet completed these steps, then please see the Getting Started FAQ for more information.

All users in Divly will always receive a localized version of the Divly Tax Report suited for their country (this can be changed in your Settings). The Swedish tax report is tailored for Swedish citizens declaring their taxes to Skatteverket. It cannot be used by residents paying taxes in other countries.

The tax report includes the information needed to submit your crypto taxes to Skatteverket. The tax report does not explicitly state how much in taxes you will need to pay. This depends on many other factors (other assets, salary, etc) and can only be seen in Skatteverket’s portal.

When you navigate to the Tax Report page in Divly and click the button Create Tax Report. There are a few options. All of them are explained below.

Start by opening the PDF that you downloaded from Divly, then follow the instructions below (Swedish Tax Report & K4 (recommended)).

To declare your capital gains taxes, you need to fill in section D of the K4 form. Either follow the instructions below to do it manually or upload your SRU file.

To declare your interest income, you need to add the total sum to section 7.2. You will need to do this if you have received crypto from loan interest or staking rewards (Divly label: Staking Rewards, Interest Received).

To declare your interest expenses (Divly label: Interest Paid) then follow the same steps above but in step 1 navigate to 8.1 Ränteutgifter m.m.

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How to submit your income tax depends on the type of income you received (salary, mining etc).

Mining: (Divly label: Mining) If you have received a surplus income from mining, then you need to fill out a T2 form. You can find this form in the online portal by navigating to Bilagor > Inkomst av hobby, internetinkomster m.m. (T2). Make sure you only declare mining if you made a profit after the expenses of your mining hardware etc have been deducted! The expenses can be used to deduct mining income for several years. For a more complete guide on how to submit the T2 form please read our mining tax guide.

Salary and other benefits: (Divly label: Income) If you have received an income as a salary, then this should already be declared by your employer. If your employer has failed to report your salary, then navigate to Ändra and choose the appropriate field in the dropdown (typically 1.1). Update the value in the chosen section so it includes the income you received in crypto. This amount needs to be converted to SEK. You will then need to go to Övriga Upplysningar and provide information regarding the amount you have received in crypto and from whom.

Rewards: (Divly label: Reward) If you have received an income from rewards (like Coinbase Earn), then you need to fill out a T2 form. You can find this form in the online portal by navigating to Bilagor > Inkomst av hobby, internetinkomster m.m. (T2). This is assuming that the Rewards are not categorized as a form of employment or done as a business. If you are unsure about how your specific engagement with a reward system should be treated, please contact Skatteverket and ask them.

SRU is a file format created by Skatteverket that is used for importing financial information into Skatteverkets web portal. Among other things it can be used by Swedish declarants to automatically import K4 crypto declaration information right into Skatteverkets web portal. If you are declaring capital gains taxes for Sweden with Divly, using the SRU file export is the most seamless way to enter your K4 information into Skatteverket.

The SRU file, when used for the Swedish K4 capital gains declaration, contains your sale price, cost basis for each crypto currency you’ve made losses or profits for during the year structured in a way that Skatteverket can read and import it.

Once logged into Divly and when you’re ready to declare your taxes:

For the file to work with Skatteverket, a Swedish personnummer must be entered into the file somehow. It’s important that this personnummer is the actual personnummer for the person logged in to Skatteverket for it to work. You can either pass your personnummer in the format yyyymmddnnnn into Divly when generating your file and Divly will populate the file in the appropriate places (See above). Divly does not store your personnummer in any other place other than in the SRU file that you generate.

If you are not comfortable entering your person number into Divly you can just leave the field blank. However, for the file to work with Skatteverket you still have to enter the personnummer yourself. Here’s a short explanation on how you can achieve that:

Assuming you now have a SRU file containing your personnummer you can go ahead and import it into Skatteverket:

Skatteverkets also wants you to enter more exact crypto amounts sold in each currency rather than the rounded number that the K4 form allows. See the part about Övriga upplysningar above in this guide to learn what you should enter.

If you have traded many different types of cryptocurrencies, there may not be enough room in Övriga Upplysningar (even though Divly has shortened the text as much as possible). This is because Skatteverket caps the total amount text allowed to 999 characters.

Since this was becoming a recurring issue, we contacted Skatteverket for an alternative solution. They suggested that the tax payer should contact them via this form, attach the TXT file, and provide their social security number (personnummer) so that they can link it to the correct person. You can then mention in your Övriga Upplysningar that you have sent them a complete TXT file with your cryptocurrency details through the kontakt form.

The above guide works well when declaring for the latest year. However, if you need to fix past years then please read the instructions in this guide. It includes all the information you need to send in your tax report to Skatteverket for the previous 6 years.