If you gradually wind up your business in Sweden, it is important to close the books in the correct way. You must also deregister the company with the Swedish Tax Agency and Swedish Companies Registration Office.
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Closing a business can take time, it all depends on what type of company you have been running.
Deregistration or liquidation
If you wish to close down a trading partnership, a limited partnership or as a sole trader you can do so by applying for deregistration using the e-services. (You need a Swedish electronic identity card, the information is available in Swedish.)
A limited company demands more effort to close down and you must for example apply for liquidation.
Once you have notified the Swedish Companies Registration Office (Bolagsverket), the company is automatically deregistered for F-tax and VAT and you are deregistered as an employer with the Swedish Tax Agency (Skatteverket).
You may have deregistered your company for F-tax, VAT and as an employer before you notify the Swedish Companies Registration Office. In those cases you should bear in mind that you may have a different deregistration date for F-tax, VAT and employer status. This must be mentioned in your notification to the Swedish Companies Registration Office.
Change of address
If you have notified the Swedish Tax Agency of a special tax address and visiting address, you need to request removal of these addresses when you cease trading.
The Tax Agency needs to maintain contact with the company even after deregistration. It is therefore important to ensure the Tax Agency has the correct address for sending tax returns, income tax declarations and tax account statements. If you have closed the company's address, you may need to set up a c /o address. This can be a company signatory or some other representative.
The Swedish Companies Registration Office should be notified of the change of address. If you have already deregistered the company with the Swedish Companies Registration Office, notify the Tax Agency of the change of address.
E-services and representatives
Have you registered someone to view or submit information on your behalf using the Tax Agency's e-services? If the answer is yes, you need to deregister this person with the agency. You can do this via e-services (in Swedish) if you have a Swedish e-identification. You can also send written notification on a form.
It is important to close the accounts in the correct way, whatever the legal form of the business. Final accounts must be prepared no matter when in the year you cease trading. This means the final financial year may be shorter than 12 months. It is important to enter even the very last business transactions in the accounts and keep the accounting records for seven years.
Responsible: Swedish Agency for Economic and Regional Growth