Deregistering a limited company in bankruptcy

Companies in bankruptcy may not carry on any activity involving the obligation to keep accounts.

Business that continues

If the receiver decides to continue to operate the activity, it is the bankruptcy estate that becomes liable for tax. The bankruptcy estate then receives a special company registration number. 

Employer contributions 

The business's activities cease because of the bankruptcy decision. Therefore, the business cannot be registered as an employer for the period after the bankruptcy decision. The company must declare employer's contributions and tax deducted for all accounting periods up to the date of the bankruptcy decision. 

If the company has nothing to declare, there is the "Deklarera noll (Declare nothing)" button in the Swedish Tax Agency's PAYE Tax Return service. If you can not use the service you can instead use the form Arbetsgivardeklaration Huvuduppgift (Employer Tax Return Main Declaration) (SKV 4786). Complete boxes 487 and 497 with a zero (0). Leave the other boxes blank. 

VAT 

The business's activities cease because of the bankruptcy decision. Therefore, the company cannot be registered for VAT for the period after the bankruptcy decision. The company must declare VAT for all accounting periods up to the date of the bankruptcy decision. 

If the company has no VAT to declare, enter zero (0) in the "Moms att betala eller få tillbaka” ("VAT to be paid or recovered") box. 

Company address

The Swedish Tax Agency needs to stay in contact with the company even after the bankruptcy. For example, this may regard questions concerning the activity before a bankruptcy decision or the submission of income tax returns. In this case, it is important that the Tax Agency has the right address. If the company no longer has an address, the Tax Agency needs a c/o address for a representative of the company. You report the new address to the Tax Agency.  

Change address and other information

Has the company reported a special tax address? 

If the company has a special tax address, the Swedish Tax Agency will remove it in connection with the bankruptcy. 

E-services and representatives 

Have you reported any person(s) as authorised to look at/provide information on the company's behalf via the Swedish Tax Agency's e-services? If so, the Tax Agency will deregister this representative in connection with the bankruptcy.  

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.