Deregistration and liquidationThe page was last modified:
If you gradually wind up your business in Sweden, it is important to correctly prepare the final accounts. You must also deregister the company with the Swedish Tax Agency (Skatteverket) and The Swedish Companies Registration Office (Bolagsverket).
Closing a business can take time depending on the type of company you have been running.
Equipment and movable assets
When disposing of equipment and movable assets from your business it is best to sell the items – from both a sustainability and a financial perspective. You can also donate them to charity. Certain charitable organisations also offer collection, for large loads. Any equipment and movable assets that cannot be sold should be recycled as far as is possible. Hazardous waste must be dealt with appropriately. You can find further information here:
Deregistration: trading partnership, limited partnership or sole trader
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 an e-service. (The e-service is in Swedish and you need a Swedish e-identification.) If you cannot use the e-service, use an online form on the Swedish Companies Registration Office website.
Liquidation: limited company or economic association
Closing down a limited company or an economic association is more complicated. For example you must apply for liquidation before applying for deregistration.
How long does it take to deregister or liquidate?
See the current processing times to deregister or liquidate on the Swedish Companies Registration Office website.
Deregister for F-tax, VAT and as an employer
The company must also deregister for F-tax, VAT and as an employer with the Swedish Tax Agency.
You may have deregistered your company for F-tax, VAT, and as an employer before you notify the Swedish Companies Registration Office. If so, you might have a different deregistration date for F-tax, VAT, and employer status. This must be mentioned in your notification to the 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. Make sure that 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 might 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 registration office, notify the tax agency of the change of address.
E-services and representatives
If you have registered someone to view or submit information on your behalf using the Tax Agency's e-services, you must 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 a written notification on a form.
It is important to correctly close your business accounts, whatever the legal form of the business. Final accounts must be prepared regardless of the time of 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 retain the accounting records for seven years.
Report VAT and PAYE
Submit an income tax return for your last year of business operations. If you are paying preliminary income tax you might need to change it as a result of your deregistration.
Responsible: Swedish Agency for Economic and Regional Growth