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Sole traders
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As a sole trader, you should normally close your current accounts with simplified or ordinary annual accounts.
Limited companies
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All limited companies must close their current accounts with an annual report and submit it to the Swedish Companies Registration Office.
Economic association
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An economic association must always prepare an annual report and have an auditor.
Trading partnerships and limited partnership
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A trading or limited partnership must close its current accounts with either annual accounts or an annual report.
Tenant-owner association
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A tenant-owner association must always prepare an annual report and have an auditor.