Deregistering a trading partnership in bankruptcy

When the company is declared bankrupt, the Tax Agency receives information about it from the District Court.

What the Tax Agency does

• revokes the company's F-tax approval
• deregisters the company from VAT
• deregisters the company as an employer.

If the receiver decides to continue to operate the activity, it is the bankruptcy estate that becomes liable for tax. The bankruptcy estate also becomes an employer and receives a special company registration number. You, as the business's representative and partner, are responsible for filing all of the business's tax returns up to and including bankruptcy.

F-tax

If the company is in bankruptcy, it may not carry on any activity involving the obligation to keep accounts and therefore the Tax Agency revokes the company's F-tax approval.

When the F-tax is revoked the trading partnership has special A-tax (SA-tax) instead.

Employer contributions

The business's activities cease as a result of the bankruptcy decision. Therefore, the business cannot be registered as an employer for the period after the bankruptcy decision. The company must declare employer's contributions and tax deducted for all accounting periods up to the date of the bankruptcy decision.

If the company 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.

VAT

The business's activities cease as a result of the bankruptcy decision. Therefore, the company cannot be registered for VAT for the period after the bankruptcy decision. The company must declare VAT for all accounting periods up to the date of the bankruptcy decision.

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

Company address

The Swedish Tax Agency needs to stay in contact with the company even after the bankruptcy. For example, this may regard questions concerning the activity before a bankruptcy decision or the submission of income tax returns. In this case, it is important that the Tax Agency has the right address.

If the company no longer has an address, the Tax Agency needs a c/o address for a company signatory or other representative of the company. You report the new address to the Tax Agency.

Change address and contact information

E-services and representatives

Have you notified someone who is authorised to look at information or provide information on the company's behalf via the Tax Agency's e-services? In this case, the Tax Agency will deregister the representative in connection with the bankruptcy.

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.