{"id":54209,"date":"2017-08-10T10:40:14","date_gmt":"2017-08-10T10:40:14","guid":{"rendered":"https:\/\/dev.1office.co\/sweden\/product\/annual-report\/"},"modified":"2022-03-12T06:25:54","modified_gmt":"2022-03-12T06:25:54","slug":"annual-report","status":"publish","type":"product","link":"https:\/\/dev.1office.co\/sweden\/product\/annual-report\/","title":{"rendered":"Annual Report &#8211; Sweden"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<div id=\"advanced-tabs-desc-wrap-1727\" class=\"ult_tabs product_tabs\" style=\" \" data-tabsstyle=\"style1\"\n data-titlebg=\"#ffffff\" data-titlecolor=\"#b6b8ba\" data-fullheight=\"off\"\n data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\"\n data-rotatetabs=\"0\" data-responsivemode=\"Both\" data-animation=\"Slide\"\ndata-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\"  data-respmode=\"Tabs\" data-respwidth=\"400\" data-scroll = \"on\" data-activeindex=\"1\"><ul id=advanced-tabs-wrap-4014 class=\"ult_tabmenu style1 \" style=\"\"><li class=\"ult_tab_li  \" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-left-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751410-8cbfe-4c64\"  id=\"1512642751410-8cbfe-4c64\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4014 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">DESCRIPTION<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><li class=\"ult_tab_li  product-faq\" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-right-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751435-8cbfe-4c64\"  id=\"1512642751435-8cbfe-4c64\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4014 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">FAQ<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><\/ul><div  data-ultimate-target='#advanced-tabs-desc-wrap-1727 .ult_tabcontent .ult_tab_min_contain  p'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' class=\"ult_tabcontent ult-responsive style1\" style=\"color:#74777b;\"><div class=\"ult_tab_min_contain \" >\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_column_text]Submitting annual report is mandatory for all the companies registered in Sweden, even if the company doesn\u2019t have any activities during the financial year. All the accounting has to be completed before starting to compile the annual report.<\/p>\n<p>Mandatory components of the annual report are the management report, balance sheet, income statement and notes to the annual accounts. For larger companies\u2019 cash flow statements and statements of changes in equity are also required. In certain cases auditor&#8217;s evaluation is mandatory.<\/p>\n<p>The original document of the Annual Report must be preserved by the management board and a copy of the document will be sent to the Commercial Register. A member of the board or the managing director has to submit a signed original proof that the balance sheet and income statement were confirmed in the general board meeting.<\/p>\n<h3><strong>Included with the annual report in Sweden:<\/strong><\/h3>\n<ul>\n<li>Preparing mandatory reports for annual report in Sweden (except auditor&#8217;s evaluation)<\/li>\n<li>Submitting the data into the Commercial Register (Bolagsverket)<\/li>\n<\/ul>\n<h3><strong>Available for an extra fee:<\/strong><\/h3>\n<ul>\n<li>Accounting<\/li>\n<li>Communication with the auditor<\/li>\n<\/ul>\n<h3><strong>Important information:<\/strong><\/h3>\n<ul>\n<li>Submitting your annual report is mandatory even if your company doesn\u2019t have any activities during the financial year.<\/li>\n<li>Delay in submitting the Annual Income declarations on time will result in penalties:<br \/>\n1) immediately after the deadline 5000 SEK<br \/>\n2) 2 months after the deadline 5000 SEK<br \/>\n3) 4 months after the deadline 10 000 SEK<br \/>\n4) company&#8217;s compulsory liquidation<\/li>\n<\/ul>\n<p>[\/vc_column_text]\n\t\t\t<\/div>\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_toggle title=&#8221;1. What happens if I don\u2019t file the Annual Report for my company?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]When the Annual Report is not submitted, then the Commercial Registry may decide to delete the company prior to several late penalties\u2019.[\/vc_toggle][vc_toggle title=&#8221;2. Where can I check when my company\u2019s financial year ends?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]On your company\u2019s registrations certificate, articles of association or tax agency registration sheet.[\/vc_toggle][vc_toggle title=&#8221;3. Can I file the Annual Report myself?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]In principle yes, you can. But this is a complicated process, so if you really decide to do this yourself, then we advise you to do this early so you would still have time to turn to professionals if it gets overwhelming.[\/vc_toggle][vc_toggle title=&#8221;4. My company is not registered in Sweden, but it has Swedish tax registrations. Is Annual Report mandatory for my company?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]No. You only need to file the Annual Income statement.[\/vc_toggle]\n\t\t\t<\/div><\/div><\/div><\/div><div class=\"ult_acord advanced-tabs-desc-wrap-1727\">\n   <div class=\"ult-tabto-accordion \" style=\"width:;\"\n    data-titlecolor=\"#b6b8ba\"  data-titlebg=\"#ffffff\"\n     data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\" data-animation=\"Slide\"\n     data-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\" data-scroll = \"on\" data-activeindex=\"1\" >\n     <dl><dt class=\"\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751410-8cbfe-4c64\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751410-8cbfe-4c64\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4014 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >DESCRIPTION<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_column_text]Submitting annual report is mandatory for all the companies registered in Sweden, even if the company doesn\u2019t have any activities during the financial year. All the accounting has to be completed before starting to compile the annual report.<\/p>\n<p>Mandatory components of the annual report are the management report, balance sheet, income statement and notes to the annual accounts. For larger companies\u2019 cash flow statements and statements of changes in equity are also required. In certain cases auditor&#8217;s evaluation is mandatory.<\/p>\n<p>The original document of the Annual Report must be preserved by the management board and a copy of the document will be sent to the Commercial Register. A member of the board or the managing director has to submit a signed original proof that the balance sheet and income statement were confirmed in the general board meeting.<\/p>\n<h3><strong>Included with the annual report in Sweden:<\/strong><\/h3>\n<ul>\n<li>Preparing mandatory reports for annual report in Sweden (except auditor&#8217;s evaluation)<\/li>\n<li>Submitting the data into the Commercial Register (Bolagsverket)<\/li>\n<\/ul>\n<h3><strong>Available for an extra fee:<\/strong><\/h3>\n<ul>\n<li>Accounting<\/li>\n<li>Communication with the auditor<\/li>\n<\/ul>\n<h3><strong>Important information:<\/strong><\/h3>\n<ul>\n<li>Submitting your annual report is mandatory even if your company doesn\u2019t have any activities during the financial year.<\/li>\n<li>Delay in submitting the Annual Income declarations on time will result in penalties:<br \/>\n1) immediately after the deadline 5000 SEK<br \/>\n2) 2 months after the deadline 5000 SEK<br \/>\n3) 4 months after the deadline 10 000 SEK<br \/>\n4) company&#8217;s compulsory liquidation<\/li>\n<\/ul>\n<p>[\/vc_column_text]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd><dt class=\"product-faq\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751435-8cbfe-4c64\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751435-8cbfe-4c64\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4014 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >FAQ<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_toggle title=&#8221;1. What happens if I don\u2019t file the Annual Report for my company?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]When the Annual Report is not submitted, then the Commercial Registry may decide to delete the company prior to several late penalties\u2019.[\/vc_toggle][vc_toggle title=&#8221;2. Where can I check when my company\u2019s financial year ends?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]On your company\u2019s registrations certificate, articles of association or tax agency registration sheet.[\/vc_toggle][vc_toggle title=&#8221;3. Can I file the Annual Report myself?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]In principle yes, you can. But this is a complicated process, so if you really decide to do this yourself, then we advise you to do this early so you would still have time to turn to professionals if it gets overwhelming.[\/vc_toggle][vc_toggle title=&#8221;4. My company is not registered in Sweden, but it has Swedish tax registrations. Is Annual Report mandatory for my company?&#8221; style=&#8221;arrow&#8221; custom_font_container=&#8221;tag:h5|text_align:left&#8221; custom_use_theme_fonts=&#8221;yes&#8221; use_custom_heading=&#8221;true&#8221;]No. You only need to file the Annual Income statement.[\/vc_toggle]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd>\n    \t<\/dl>\n    <!--<div class=\"extraborder\" style=\"background-color:#ffffff\"><\/div>-->\n<\/div>\n\n<\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Every company registered in Sweden has to submit annual report to the Commercial Register within seven months of the end of the financial year. 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