This is a guide for how to disclose general information about your business operations in the NE appendix General information pertains to information about you and your company.
Click on the section that you wish to find out more about.
Fill in the start and end dates of your financial year.
The financial year for owners of sole proprietorships shall be the calendar year i.e. from 1 January to 31 December. Exceptions are permissible for dates that pertain to when the business was launched or discontinued.
When launching your business, the financial year may comprise a maximum of 18 months. When discontinuing your business, the financial year may comprise a maximum of 12 months.
The length of the financial year is significant to factors such as the amount of depreciation you may claim for your equipment, and the amount of self-employment contributions to be paid.
State the date that you are filling the appendix.
State your given name(s) and surname.
State your personal identity number.
A short description will suffice, such as flower shop, property management, agriculture, restaurant, computer consultant or hairdresser.
Business operations are either active or passive, and you need to determine which one applies to you. Business operations are active if you conduct business and work within company operations to a considerable extent. Business operations are otherwise considered passive. If you have several different business operations, these are assessed collectively. Cross this box if you have conducted passive business activities.
Independent business activities that are conducted beyond the European Economic Area (EEA) are considered passive business activities. It also counts as personal business activities and should be separate from business activities in Sweden. This means that if you are conducting business activities beyond the EEA while conducting business activities in Sweden, you are to recognize these operations on two different NE appendices. For the foreign operations, cross the box indicating that you are independently conducting operations beyond the EEA.
Business activities that are conducted within the EEA should in all means essentially be treated in the same manner as business activities pursued in Sweden. This entails, for example, that losses can be offset against profits in the Swedish operations. Personal deductions such as tax allowance, deductions for pension savings and deduction for final losses upon discontinuation of operations are granted on the same basis as for operations in Sweden. Pensionable income is calculated if the business is active.
If you have conducted independent business activities within the EEA, these can also be reported together with business operations that are conducted in Sweden. Preferably, one of the operations should be reported separately using the NEA form.
Cross this box if you have filed regular year-end accounts in accordance with the general policies. Do not cross this box if you have filed a simplified version of year-end accounts.
Do not fill anything this box if you are the only person conducting your business operations. You are to fill this box only if you conduct business activities together with someone else.
Indicate the personal identity number of the person responsible for reporting all of your income and expenses for shared business operations (financial controller). The individual who has a registered VAT account for the business is the financial controller.
If no one is registered for VAT, you are to decide among yourselves who will assume the role of financial controller.
Note that if you are the financial controller, you are to state your personal identity number.