Annual report for tenant-owner association

Submit the annual report to the Swedish Companies Registration Office

All tenant-owner associations (housing cooperatives) with a financial year starting on or after 1 January 2025 must submit their annual report to the Swedish Companies Registration Office.

You must submit the following:

• Annual report with certification of adoption
• Auditor’s report
• Consolidated financial statements with auditor’s report, if the association is the parent company of a larger group.

These documents must be submitted to the Swedish Companies Registration Office within one month after the general meeting has adopted the balance sheet and income statement. This means that the annual report must be available to the Swedish Companies Registration Office no later than seven months after the end of the financial year.

Annual report for tenant-owner associations at the Swedish Companies Registration Office

Larger companies

Larger companies, refers to, among others, housing associations that meet at least two of the following conditions for two consecutive years (the same conditions):

• more than 50 employees on average
• more than SEK 40 million in reported total assets
• more than SEK 80 million in reported net turnover.

Other tenant-owner associations are normally considered smaller companies.

Annual Report in accordance with K3

The K3 framework is the main set of rules for annual reports. From the financial year starting after 31 December 2025, all tenant-owner associations must apply K3. K3 must also be applied by newly established tenant-owner associations that begin operations after 30 June 2025 if the first financial year is extended and ends on 31 December 2026 or later. Previously, smaller associations could instead choose to apply K2.

When preparing an annual report under the K3 framework, the rules must be applied in full.

K3 framework on the Swedish Accounting Standards Board’s website (in Swedish)

The annual report must include:

• Management report
• Income statement
• Balance sheet
• Cash flow statement
• Notes.

Auditor

All tenant-owner associations must have an auditor who reviews the annual report. There is no requirement for the auditor to be authorised in a small association. However, if the association is classified as larger (see above), at least one auditor must be authorised.

More information for housing associations

Tenant-owner associations at the website of the Swedish Accounting Standards Board (in Swedish)

Keeping accounts at the website of Swedish Accounting Standards Board (in Swedish)