Deregistering an economic association in bankruptcy 

When the association is declared bankrupt, the Tax Agency receives information from the District Court.

What the Tax Agency does

• revokes the association's approval for F-tax,
• deregisters the association from VAT,
• deregisters the association as an employer.

If the receiver decides to continue to operate the activity, it is the bankruptcy estate that becomes liable for tax. The bankruptcy estate also becomes an employer and receives a special company registration number.

F-tax

The association's preliminary tax is called special A-tax (SA-tax) after the Tax Agency has revoked the association's approval for F-tax.

The preliminary tax is not reduced just because the association has been declared bankrupt. If the association does not submit a new preliminary income tax return the association shall continue to pay the same preliminary tax as before.

Read about and submit a preliminary income tax return on the Swedish Tax Agency's website (in Swedish)

Employer contributions

The association's activities cease with the bankruptcy decision. Therefore, the association must not be registered as an employer for the period after the bankruptcy decision.

The association must report employer's contributions and tax deducted for all accounting periods up to the date of the bankruptcy decision.

If the association has nothing to declare, the button "Deklarera noll (Declare nothing)" button in the Swedish Tax Agency's PAYE Tax Return service, and if you want to declare zero on a form, complete only the form "Arbetsgivardeklaration Huvuduppgift (Employer Tax Return Main Declaration) (SKV 4786)". Complete boxes 487 and 497 with a zero (0). Leave the other boxes blank.

VAT

The association's activities cease with the bankruptcy decision. Therefore, the association cannot be registered for VAT for the period after the bankruptcy decision. The association must declare VAT for all accounting periods up to the date of the bankruptcy decision. If the association has no VAT to declare, enter zero (0) in the "Moms att betala eller få tillbaka” ("VAT to pay or be recovered”) box.

Association address

The Tax Agency needs to be in contact with the association even after the bankruptcy. For example, this may regard questions concerning the activity before a bankruptcy decision or the submission of income tax returns. In this case, it is important that the Tax Agency has the right address. If the association no longer has an address, the Tax Agency needs a c/o address for a representative of the association. You report the new address to the Tax Agency.

Has the association reported a specific tax address?

If the association has a special tax address, the Tax Agency will remove it in connection with the bankruptcy.

E-services and representatives

Have you notified someone who is authorised to look at information or provide information on the association's behalf via the Tax Agency's e-services? In this case, the Tax Agency will deregister the representative in connection with bankruptcy.