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Deregistering an economic association in liquidation 

During liquidation of an economic association, the liquidator carries out all the necessary deregistrations. 

Deregister the association with the Swedish Companies Registration Office  

When the association is considered dissolved, the liquidator immediately notifies the Companies Registration Office. Often the liquidator has already deregistered the association for F-tax, VAT and as an employer with the Tax Agency.

The Swedish Companies Registration Office's information and forms for liquidation and deregistration of a cooperative association (in Swedish)

Revoke F-tax and deregister as an employer and from VAT

In the service here at verksamt.se you can revoke F-tax and deregister the company as an employer and from VAT.

F-tax, VAT, employer and SNI

Revoking F-tax  

When the association no longer sell goods or services, the liquidator must request that the association’s authorisation for F-tax be revoked.

End employer registration  

When the association no longer pays any compensation for work performed, it must be deregistered as an employer. The liquidator shall report the association's employer's contributions and tax deducted for all accounting periods up to and including the date of deregistration in the employer's declaration. The deregistration date is stated on the Tax Agency's deregistration notice.  

If the association has nothing to declare, the button "Deklarera noll (Declare nothing)" button in the Swedish Tax Agency's PAYE Tax Return service, and if you want to declare zero on a form, complete only the form "Arbetsgivardeklaration Huvuduppgift (Employer Tax Return Main Declaration) (SKV 4786)". Complete boxes 487 and 497 with a zero (0). Leave the other boxes blank.

End VAT registration  

When the association’s activities subject to VAT cease, the association must be deregistered for VAT. If the association declares VAT in a VAT return, the liquidator must account for VAT for all accounting periods up to the date of deregistration. The deregistration date is stated on the Tax Agency's deregistration notice.  

If there is nothing to declare, enter zero (0) in the "Moms att betala eller få tillbaka (VAT to be paid or recovered)" box.

Deregister via form  

If you are unable to use the e-services, you can use paper forms to deregister the association from F-tax, VAT, as an employer and to change information.

Download the Swedish Tax Agency's form SKV 4639

Change address  

The liquidator must notify the Swedish Tax Agency of the new address. In some cases, the association may have had two different addresses registered with the Tax Agency. It is important that the liquidator changes all addresses.  

Forwarding mail can also be a good idea. By logging in via e-identification, the liquidator can see all such registrations.

Change address and contact information

Deactivate control unit and cash register  

When you deregister your business, you must also deactivate your cash register. You can do this in the e-service Cash Register on the Swedish Tax Agency's website.

The Cash Register e-service on the Swedish Tax Agency's website (in Swedish)

Deregistering representatives  

Have you notified someone who is authorised to look at or provide information on your behalf via the Tax Agency's e-services? If you no longer not want the authorisation to apply, you should notify the Tax Agency that the person is to be deregistered.

Deregister your representative via the e-service on the Swedish Tax Agency's website (in Swedish)

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