Sole traders

As a sole trader, you should normally close your current accounts with simplified or ordinary annual accounts.

Limited companies

All limited companies must close their current accounts with an annual report and submit it to the Swedish Companies Registration Office.

Economic association

An economic association must always prepare an annual report and have an auditor.

Trading partnerships and limited partnership

A trading or limited partnership must close its current accounts with either annual accounts or an annual report.

Tenant-owner association

A tenant-owner association must always prepare an annual report and have an auditor.