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Deregistering a trading or limited partnership during liquidation

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

If the activity closes down 

A trading or limited partnership is always ended by liquidation. A voluntary liquidation is managed by the partners themselves. You do not have to notify the Companies Registration Office of the liquidation, but if you want to notify it, the Companies Registration Office charges a fee. After the liquidation is completed, the company must be deregistered. The deregistration notification must be signed by all partners.

If activity has already ceased 

Trading  and limited partnerships which have ceased activities and which have no assets or liabilities can be deregistered directly in our service. There is no charge for deregistration.  

Deregister taxes 

When you deregister your company with the Swedish Companies Registration Office, it also means that the company is deregistered for F-tax, VAT and as an employer with the Tax Agency. In most cases, the company must be deregistered for F-tax, VAT and as an employer before or during the liquidation process. 

F-tax, VAT, employer and SNI

Revoking F-tax 

When your company no longer sells goods or services, you should request that the company's F-tax approval be revoked.

End employer registration 

When the company no longer pays any compensation for work performed, it must be deregistered as an employer. 

The company shall report employer's contributions and tax deducted for all accounting periods up to and including the date of deregistration in the employer's declaration. 

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. 

End VAT registration 

When the company activities subject to VAT cease, the company must be deregistered for VAT. The company must report VAT for all accounting periods up to and including the date of deregistration. If the company uses the balance sheet method, then accounting for VAT on claims and liabilities must be made in the final tax return. 

If there is nothing to declare, enter zero (0) in the "Moms att betala eller få tillbaka (VAT to be paid or recovered)" box. 

Deregister via form 

If you are unable to use the e-services, you can use a paper form to deregister the company from F-tax, VAT, as an employer.

Tax Agency form SKV 4639

Change address 

The Swedish Tax Agency needs to stay in contact with the company even after the deregistration. It is important that the Tax Agency has the right address to send out tax returns, income declaration and tax account statements. If you have cancelled the company's address, you may need a c/o address for a company secretary or other representative. 

You must notify the change of address when you deregister the company in the Tax Agency's e-service. 

If the company has a special tax address or visiting address registered with the Tax Agency, it must be deregistered when the company ceases to exist. 

Change address and contact information

Deactivate control unit and cash register 

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)

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)

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