What applies to my company?
The type of business and, in some cases, the size of the business, determine whether the company has to prepare annual accounts or an annual report.
Annual accounts for sole traders
Annual report for limited companies
Annual accounts or annual report for trading partnerships and limited partnerships
Annual report for economic association
Annual report for tenant-owner association
Rules for annual accounts and annual reports
The rules for annual accounts and annual reports are set out in the Swedish Accounting Standards Board's K regulations.
The Swedish Accounting Standards Board has also created a guide called “Att föra bok” [Keeping the books]. The guide contains information about the work with and content of annual accounts and annual reports.
“Att föra bok” guide on the Swedish Accounting Standards Board's website (in Swedish)
Guides on annual accounts and annual reports on the Swedish Accounting Standards Board's website (in Swedish)
Find more information on annual reports
The Swedish Companies Registration Office's website offers detailed information on what different annual reports should contain. You can also purchase annual reports and other public information via the “Näringslivsregistret” [Business Register] e-service.
Submit your annual report digitally
Limited companies that follow the K2 or K3 regulations can submit their annual report to the Swedish Companies Registration Office digitally. To do so, you need software that supports digital submission.
