If you close down your business in Sweden, you must notify the Swedish Tax Agency so that we can remove it from our tax register. If your company has a registered subsidiary in Sweden, you must also notify the Swedish Companies Registration Office (Bolagsverket) that the business has closed. Your business must be deregistered for F-tax, VAT and employer contributions. To notify us that a business has closed, or to change the details registered with the Swedish Tax Agency, please fill in form SKV 4639.

Send your application with any relevant attachments to the address given on the form.

if your company has a registered subsidiary in Sweden, you must also notify the Swedish Companies Registration Office (Bolagsverket) that the business has closed.

Companies with a registered subsidiary in Sweden need to notify the Swedish Companies Registration Office (Bolagsverket) if they wish to deregister the subsidiary.

If your company pays preliminary tax, you need to consider whether the amount you pay should be adjusted. To adjust the amount, you file a preliminary income tax return. The Swedish Tax Agency will continue to debit the same amount of preliminary tax until you file a preliminary tax return.

If an enterprise has a permanent establishment in Sweden, it must file income tax returns for as long as the business is active.

If an enterprise does not have a permanent establishment in Sweden, it may be required to submit specific information to the Swedish Tax Agency. The obligation to provide specific information applies to non-Swedish enterprises that are not required to file income tax returns but fulfil any of the following criteria:

  • F-tax approved
  • required to deduct preliminary tax from compensation for work
  • required to provide the equipment necessary to keep an electronic staff register on a building or construction site
The enterprise must make its own assessment as to whether it must file income tax returns or submit specific information.

If your enterprise is registered for VAT in Sweden , you must file a VAT return for every reporting period until the enterprise is deregistered for VAT with the Swedish Tax Agency.

If you do not have any VAT to declare, you should enter a zero (0) in your VAT return.

If you are registered as an employer in Sweden, you must file PAYE tax returns for every reporting period until you are deregistered as an employer with the Swedish Tax Agency.

If you do not have any deducted preliminary tax or employer contributions to declare for a particular reporting period, you should enter a zero (0) in your PAYE return.

When should my business in Sweden be deregistered?

It is important to notify the Swedish Tax Agency if your business operations in Sweden close down. Otherwise, you might have to pay late tax return filing penalty fees and tax surcharges. As long as your company is registered in Sweden, you have to file tax returns and declare taxes and other charges.

Your business operations in Sweden must be deregistered if any of the following circumstances apply:

  • your operations in Sweden have closed down
  • your operations in Sweden have been merged or sold off, or are now included in a VAT group
  • your Swedish subsidiary has closed down
  • your non-Swedish parent company has closed down.

If you start up business operations in Sweden again, you will have to submit a new registration application. When submitting a new application, please state the enterprise’s previous corporate identity number or “GD” registration number.

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