Dormant limited company
You can have your limited company dormant if you will not conduct any business for a period of time. You must then deregister the company from F-tax, VAT and as an employer with the Swedish Tax Agency, but must continue to submit the company's income tax return. Since the company still exists, you must also continue to submit the annual report to the Swedish Companies Registration Office.
Imortant points for a dormant limited company
1. Deregister F-tax, VAT and as employer
You must deregister the company from F tax, VAT and as an employer if you are not going to sell goods or services for a period of time. The company will still be registered with the Swedish Companies Registration Office. You deregister in the service here at verksamt.se.
Register and change F-tax, VAT, employer and SNI
Submit VAT and employer returns
You must submit VAT and employer returns for all periods up to and including the day the Swedish Tax Agency deregisters the company. If there is nothing to report, leave zeros in the VAT and employer returns.
2. Submit a new preliminary income tax return
The debited preliminary tax that the company pays every month does not end when the Swedish Tax Agency deregisters it. Instead, you need to submit a new preliminary income tax return if the debit is no longer correct. The previous decision applies until the company receives a new decision from the Swedish Tax Agency.
Preliminary income tax return 2 for legal entities (SKV 4313) at skatteverket.se (in Swedish)
3. Continue to submit income tax returns
You must submit Income Declaration 2 after each financial year as long as the company is registered with the Swedish Companies Registration Office. This applies even if it had no business.
Shareholder
If you are a partner in a small limited company, a so-called close limited company, you must submit a K10 attachment together with your income tax return if the company has made a dividend. If there are provisions for accrual funds, they must be returned to taxation when the Swedish Tax Agency deregisters the company.
Accrual fund at skatteverket.se (in Swedish)
Income declaration for companies and entrepreneurs at skatteverket.se (in Swedish)
4. Deregister cash register
When the cash register is not used, the company must deregister it and save the control unit without emptying the memory.
Registration e-services, Registration representative cash register at skatteverket.se (in Swedish)
5. Deregister staff register
The company must save the staff register for two years after the end of the tax year in which the business was run. If the company carried out construction activities, the construction site must be deregistered no later than 14 days after the actual construction activities have ceased at the construction site.
Staff register at skatteverket.se (in Swedish)
6. Revoke representative's authorisations
If you have previously notified someone who is authorised to view or provide information to the company via the Swedish Tax Agency's e-services, you must revoke the authorisations. Do not deregister the company's representative before they have submitted the last VAT and employer returns for the company.
7. Deregister excise duty
If the company is registered for excise duty, you must deregister it on the form Deregistration - Excise duty (SKV 5335).
Deregistration - Excise duty (SKV 5335) at skatteverket.se (in Swedish)
8. Continue submitting the annual report
The company must draw up an annual report, present it at an annual general meeting and submit it to the Swedish Companies Registration Office. It applies to all financial years and there are no exceptions to that obligation in the Annual Accounts Act if a company is "dormant". The company risks, like all other limited companies, having to pay late fees if the Swedish Companies Registration Office does not receive the annual report.
Submit the annual report digitally at bolagsverket.se (in Swedish)