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Deregistration when selling a sole proprietorship

When you sell your business, you must revoke its F-tax and deregister it as an employer and from VAT. You also have to deactivate your cash register at the Swedish Tax Agency and deregister representatives.

Deregister F-tax, as an employer and from VAT

When you sell your company, you must revoke its F-tax and deregister it as an employer and from VAT. You must submit VAT and employer returns until the date the Swedish Tax Agency deregisters you. If you have nothing to declare, enter zero (0) in the service. You do that in our service.

F-tax, VAT, employer and SNI

Deregister via form

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

End a sole trader via a form from the Swedish Tax Agency

Pay correct preliminary tax

The preliminary tax you pay today will probably no longer be correct when you sell your company. This is because your business bottom line is affected by sales as well as funds to be repatriated for taxation. In order to pay the correct provisional tax, you should therefore submit a new provisional income tax return.

If you do not submit a new provisional income tax return, you must continue to pay the same provisional tax as before. Otherwise, you run the risk of a tax liability that is handed over to The Enforcement Authority for collection.

Deactivate cash registers at the Swedish Tax Agency

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

Cash register e-service at the Swedish Tax Agency (in Swedish)

Deregister 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.

Deregistering representatives via the e-service at the Swedish Tax Agency (in Swedish)

If you have registered your sole proprietorship with the Swedish Companies Registration Office, transfer the activity and want to change the owner, you must notify them in the service. There is no charge for notifying a deregistration. When the Companies Registration Office has deregistered the business, a registration certificate will be sent to you showing the date the business was deregistered. Please note that this service is only available in Swedish. You need a Swedish BankID in order to log in to the service.
You or the buyer of your sole proprietorship must also notify the Companies Registration Office that the company and its name are transferred. You do this by registering a new business, and for this the Swedish Companies Registration Office charges a fee. Please note that this service is only available in Swedish. You need a Swedish BankID in order to log in to the service.

Notify other authorities

Remember that you may need to notify other public authorities that you are closing down your activities if you have previously registered your activities with them.