Swedish Financial Supervisory Authority revises annual AML reporting with new EU aligned risk and control questions from 2027

The Swedish Financial Supervisory Authority has updated its annual anti-money laundering reporting for all supervised firms that are subject to the Money Laundering Act, replacing the current periodic return with a new set of questions from Jan. 1, 2027. The revised reporting focuses on firms' inherent risk factors and control environments and is designed to align with risk indicators developed with the European Banking Authority and the Anti-Money Laundering Authority as part of the new common European Union risk classification methodology. The information to be reported will cover inherent risk factors and the control environment. The questions are based mainly on the annexes to draft technical standards on the risk classification methodology under Regulation (EU) 2024/1620 and Directive (EU) 2024/1640, as well as on AMLA forms used in developing that methodology. Some questions may still change, and the AMLA development form is not to be used for reporting to the Swedish Financial Supervisory Authority. The reporting window remains unchanged, running from Jan. 1 to March 31, and the first submission under the new framework will relate to the Dec. 31, 2026 balance-sheet date. Reporting will continue through the authority's Fidac portal. Firms that qualify for direct AMLA supervision will report in line with the European Banking Authority taxonomy, and the Swedish Financial Supervisory Authority will contact those firms separately. Further information on the new reporting will be provided in the autumn.