Annual accounts and annual report

Sole traders

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

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

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

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

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