Deregistering a limited company in liquidation

The liquidator notifies the Swedish Companies Registration Office

When the company is considered dissolved, the liquidator immediately notifies the Companies Registration Office. Often, the liquidator has already deregistered the company for F tax, VAT and as an employer with the Tax Agency.

The Swedish Companies Registration Office's information and forms regarding liquidator appointment and liquidation (in Swedish)

Revoke F-tax and deregister as an employer and from VAT

The easiest way to revoke F-tax and deregister as an employer and from VAT is to use the service here at verksamt.se.

F-tax, VAT, employer and SNI

Revoke F-tax

When the company no longer sells goods or services, the liquidator must revoke the company's authorisation for F-tax.

End employer registration 

When the company no longer pays any compensation for work performed, it must be deregistered as an employer. The liquidator shall report employer's contributions and tax deducted for all accounting periods up to and including the date of deregistration in the employer's declaration. The deregistration date is stated on the Tax Agency's deregistration notice. 

If the company has nothing to declare, the button "Deklarera noll (Declare nothing)" button in the Swedish Tax Agency's PAYE Tax Return service, and if you want to declare zero on a form, complete only 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. 

End VAT registration 

When the company activities subject to VAT cease, the company must be deregistered for VAT. The liquidator must report the company's VAT for all accounting periods up to and including the date of deregistration. The deregistration date is stated on the Tax Agency's deregistration notice. If there is nothing to declare, enter zero (0) in the "Moms att betala eller få tillbaka (VAT to be paid or recovered)" box. 

Deregister via form

If it is not possible to use the e-services, paper forms can be used to deregister the company from F-tax, VAT, as an employer and to change information. 

Deregister your limited company from F-tax, VAT, as an employer and change other information with the Swedish Tax Agency's form SKV 4639 

Change address 

The liquidator must notify the Swedish Tax Agency of the new address. In some cases, the company may have had two different addresses registered with the Swedish Tax Agency. It is important that the liquidator changes all addresses. Forwarding mail can also be a good idea. By logging in with e-identification, the liquidator can see all such registrations. 

Change address

Deregistering representatives 

Is anyone other than the liquidator registered as authorised to look at/provide information on behalf of the company via the Tax Agency's e-services? Then that person must be deregistered, normally by the liquidator.