deklarera

Deklarera is a Swedish verb that means to make a formal declaration to an authority or official body, typically by giving information about facts, finances, or assets. The term is used in a variety of administrative, legal, and professional contexts. In many cases a declaration creates a legal obligation to state the truth and can carry sanctions if false information is provided.

In Sweden, the term is widely used in taxation. A tax declaration, or inkomstdeklaration, is submitted to the Swedish Tax Agency (Skatteverket). It covers income, deductions, and capital for the income year and can also include information about employment, pensions, property, and other sources of revenue. Many residents receive a pre-filled declaration based on data supplied by employers, banks, and public authorities, which the taxpayer reviews and can adjust before submitting. Declarations can be filed electronically via Skatteverket's online services, often using BankID or another secure login, or on paper in some cases. Businesses file additional declarations such as corporate tax, VAT, and payroll taxes, according to applicable rules.

Deklaration is also used in customs and border control (tulldeklaration) to declare goods and their value, quantity, origin, and duty implications when goods cross borders. Beyond taxes and customs, the term can appear in science, statistics, or professional settings as a formal statement or disclosure of information. Providing a declaration is usually subject to verification, and incorrect or incomplete declarations can lead to penalties, fines, or other legal consequences.