There are four things you need to consider when your company is due to close down its business operations in Sweden.
When you decide to close down your company’s business operation in Sweden, you must deregister it from the Swedish Tax Agency’s tax register. If your company has a registered subsidiary in Sweden, you must also deregister it with the Swedish Companies Registration Office (Bolagsverket). You must deregister for F-tax, VAT and employer contributions.
There are two different ways for you to deregister a business or apply to change its registration details with the Swedish Tax Agency. You can do one of the following:
If you or your representative have e-identification, you can change the registration details of – or deregister – a business online by logging into verksamt.se.
If you don’t have e-identification, you can change the registration details of – or deregister – a business by completing the following form:
Send your application with any relevant attachments to the address on the back of the form.
Companies with a registered subsidiary in Sweden need to notify the Swedish Companies Registration Office (Bolagsverket) if they wish to deregister the subsidiary.
Companies that pay preliminary tax need to consider whether or not any change needs to be made to the amount they pay. If the payment level needs to be adjusted, you have to file a preliminary income tax return. The Swedish Tax Agency will continue to charge the same level of preliminary tax if you do not provide the updated information.
If a company has a permanent establishment, business activities must be presented in an income tax return until the business is closed. You are obliged to file an income tax return for the company for the tax year during which it was deregistered. Here is an example:
The date by which a company’s final income tax return needs to be filed depends on when the company’s financial year ends. The return must be filed by the tax return deadline that falls closest to six months after the end of the financial year.
You have to file VAT returns for all accounting periods until the date on which the business in Sweden is closed down.
You have to include VAT with the claims and debts in the final VAT return. This applies whether you use the cash accounting method or invoice accounting method. If you have no VAT to report, you enter zero (0) into box 49, “VAT payment or refund” (“Moms att betala eller få tillbaka”).
It is important to notify the Swedish Tax Agency that you wish to deregister your business operations in Sweden if they close down. Otherwise you might have to pay a penalty fee and tax surcharge. As long as your company is registered in Sweden, you have to file tax returns and declare taxes and contributions.
You must deregister a business if any of the following things happen:
If you start up your business in Sweden again, you have to re-register it. If you continue to run your business – but without any employees – you need to deregister as an employer.