Ending and deregistering a sole trader

1. Deregister with the Swedish Tax Agency

You must submit all VAT and employer returns up to the date the Tax Agency has deregistered you. If there is nothing to report, fill in 0.

The form Notification of changes (SKV 4639) at the Swedish Tax Agency

Change debited preliminary tax

Your debited preliminary tax ends in the year following the tax year in which the F-tax was revoked. If the debit is no longer correct for the tax year in which you end your business, you need to submit a preliminary income tax return. You must continue to pay the preliminary tax until you receive a new decision from the Swedish Tax Agency.

Preliminary income declaration 1 for natural persons (SKV 4314) at the Tax Agency (in Swedish)

Deregister cash register

When you no longer use the cash register, you must deregister it at the Swedish Tax Agency.

Registration e-services, Registration representative cash register at the Swedish Tax Agency (in Swedish)

Deregister staff register

You must save the staff register for two full calendar years after the year you ended the business.
If you carry out construction activities, the construction site must be deregistered no later than 14 days after the actual activity at the construction site has ceased.

Staff register at the Swedish Tax Agency (in Swedish)

Deregister excise duty

Deregister from excise duty by sending in the form Avregistrering - Punktskatt (SKV 5335).

Deregistration - Excise duty (SKV 5335) at the Swedish Tax Agency (in Swedish)

Revoke representative's authorisations

If you have previously notified someone who is authorised to view or provide information for you via the Swedish Tax Agency's e-services, you must revoke the authorisations. Deregister the agent after the last VAT and employer returns have been submitted.

Representative and authorisations: signatory or representative (Notify authorised person) at the Swedish Tax Agency (in Swedish)

2. Submit NE attachment

The NE attachment must be submitted up to and including the last year you were registered. You submit the attachment together with your income tax return. If you have made provisions for a periodization or expansion fund in previous years, you must return them.

NE-appendix in the case of terminated business activities at the Swedish Tax Agency (in Swedish)

3. Deregister company name

Protect the company name if you want to continue using it

The right to the company name expires if you do not make sure to protect it in some way. For example, you may have another company that wants to continue using the name. Some company names can also be protected as trademarks.