Deregistering a sole trader in the event of a succession of generations
When you transfer your business, you need to make certain deregistrations. The easiest way to do this is through our e-services. Among other things, you must deregister your company, deregister as an employer and request that your F-tax approval be revoked.
Revoke F-tax and deregister as an employer and from VAT
In the service here at verksamt.se you can easily cancel the company's F-tax and deregister it as an employer and from VAT.
Revoking F-tax when sales cease
When you no longer sell goods or services, you must request that your authorisation for F-tax be revoked.
Deregister the transferred business as an employer
You must deregister the transferred business as an employer when it no longer has any employees.
You must report employer's contributions and tax deducted for all accounting periods up to and including the date of deregistration in the employer declaration. The deregistration date is stated on the Tax Agency's deregistration notice.
If you have not paid any wages, indicate this by entering zero (0) in the box "Summa arbetsgivaravgifter” ('Total employer's contributions') and zero (0) in the box "summa avdragen skatt” ('Total tax deducted').
Deregister the transferred business for VAT
When the transferred business's VAT-taxable activity ceases, you must deregister the company from VAT.
You account for VAT for all accounting periods up to and including the date of deregistration in the VAT return. The deregistration date is stated on the Tax
Agency's deregistration notice. If you use the balance sheet method, then accounting for VAT on claims and liabilities must be made in the final VAT return.
If you have no VAT to declare, enter zero (0) in the "Moms att betala eller få tillbaka” ("VAT to pay or be recovered”) box.
Deregister via form
If you are unable to use the e-services, you can use paper forms to deregister yoursole trader from F-tax, VAT, or as an employer, and change information.
Deactivate your cash register with the Swedish Tax Agency
When you deregister your business, you must also deactivate your cash register.
You can do this in the e-service Cash Register on the Swedish Tax Agency's website.
Cash register e-service at the Swedish Tax Agency (in Swedish)
Make changes at the Swedish Companies Registration Office
Removing special tax address and visiting address during succession of generations
If you have registered a special tax address or visiting address with the Swedish Tax Agency, you must request that the Tax Agency remove these addresses, so that your mail can reach you.
Deregistering representatives
Have you notified someone who is authorised to look at or provide information on your behalf via the Tax Agency's e-services? If you no longer want the authorisation to apply, you should notify the Swedish Tax Agency that the person is to be deregistered.
Deregistering representatives via the e-service at the Swedish Tax Agency (in Swedish)
Notify other public authorities
Remember that you may need to notify other public authorities that you are closing down your activities if you have previously registered your activities with them.