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Deregistering a sole trader in the event of a succession of generations

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

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

In the service here at verksamt.se you can easily cancel the company's F-tax and deregister it as an employer and from VAT.

Revoking F-tax when sales cease

When you no longer sell goods or services, you must request that your authorisation for F-tax be revoked.

F-tax, VAT, employer and SNI

Deregister the transferred business as an employer

You must deregister the transferred business as an employer when it no longer has any employees.

You must report employer's contributions and tax deducted for all accounting periods up to and including the date of deregistration in the employer 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').

Deregister the transferred business for VAT

When the transferred business's VAT-taxable activity ceases, you must deregister the company 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. If you use the balance sheet method, then accounting for VAT on claims and liabilities must be made in the final VAT return.

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.

Closing sole traders at the Tax Agency

Deactivate your cash register with the Swedish Tax Agency

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.

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 person you leave the sole proprietorship to 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 visiting address during succession of generations

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, so that your mail can reach you.

Change address and contact 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 want the authorisation to apply, you should notify the Swedish 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.