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Deregistration when selling a sole proprietorship

When you sell your business, you must make certain deregistrations. The easiest way to do this is through our e-services. Among other things, you must deregister the company and request that the F-tax approval be revoked.

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

When you close your company, you must deregister it in various places, for example, cancel the company's F-tax and deregister it as an employer. The easiest way to do this is via the services here at verksamt.se.

F-tax, VAT, employer and SNI

Request the revocation of F-tax approval

When you sell your business, you must request that your approval for F-tax be revoked.

Terminate employer registration when you no longer have employees

When you no longer have any employees in your business, you must deregister as an employer. You must report 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 you have not paid any wages, indicate this by entering zero (0) in the box "Summa arbetsgivaravgifter” ('Total employer's contributions') and zero (0) in the box "summa avdragen skatt” ('Total tax deducted').

End VAT registration when you sell your business

When you sell your VAT-liable business, you must deregister the business from VAT. You account for VAT for all accounting periods up to and including the date of deregistration in the VAT return. The deregistration date is stated on the Tax Agency's deregistration notice. VAT on claims and liabilities must be included in the final VAT return. This applies whether you use the balance sheet method or the invoicing method.

If you have no VAT to declare, enter zero (0) in the "Moms att betala eller få tillbaka” ("VAT to pay or be recovered”) box.

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

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)

Make changes at the Swedish Companies Registration Office

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.

Removing special tax address and business address when selling the business

If you have registered a special tax address or visiting address with the Swedish Tax Agency, you must request that the Tax Agency remove these addresses when you sell the activity, so that your mail can reach you.

Change address and other information

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.

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

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.