Submit Årsredovisning to Bolagsverket

Årsredovisning (annual report) is a compilation of a company's accounts and administration submitted by limited companies and in some cases by other forms of company to Bolagsverket (the Swedish Companies Registration Office).

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What should Årsredovisning contain?

Årsredovisning shall mainly contain the following elements: board of directors' report, income statement, balance sheet and supplementary information. It must be signed by all board members, the CEO and any employee representatives (who are part of the board).

The administration report must contain the most important events for the company during the past financial year. It must also contain certain other statutory information, such as the Board's proposal on how the profit or loss is to be disposed of and changes in equity.

The income statement must contain summary information about the company's revenues and expenses during the financial year. The balance sheet must contain the value of the company's assets and liabilities on the balance sheet date, ie the last day of the financial year. The income statement and balance sheet are the main parts of the company's financial statements.

In the supplementary information, which is also called notes, parts of the income statement and balance sheet are commented on. There are notes that must always be included, such as the valuation principles that the company uses and the average number of employees (if the company had employees) during the financial year. Other notes only need to be included if such information is included in the annual report, such as important events after the end of the financial year, long-term liabilities and changes in equity.

If the company has an auditor, the annual report must also contain an auditor's report in which the auditor states in writing the content of the annual report.

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What types of companies must submit Årsredovisning?

Aktiebolag (limited companies) must complete and submit Årsredovisning (the annual report). Companies with other company forms may also need to submit an annual report, for example a trading company with legal persons as partners or an economic association that is considered a larger company.

When should Årsredovisning be submitted?

Årsredovisning must normally be submitted to Bolagsverket once a year after the end of the financial year, the year reported for. For example, Årsredovisning for the financial year January to December is normally reported on the last July of the following year. The last day to submit Årsredovisning is usually the 31st of July. If the 31st is a Saturday, Sunday, or public holiday, the declaration day is normally the closest following weekday.

Late payment penalty if Årsredovisning is not submitted on time

If Årsredovisning (annual report) for aktiebolag (limited company) is submitted late to Bolagsverket , they charge one or more, but a maximum of three, late penalties. If the annual report is submitted after the latest submission date, a penalty of SEK 5,000 will be charged. If the annual report is further delayed, several late penalties will be charged, one of SEK 5,000 if the annual report is more than two (2) months ago and another of SEK 10,000 if the annual report is more than four (4) months late.

In total, these penalties will be SEK 20,000 if Årsredovisning is submitted more than four (4) months after the latest submission date. The penalties reported here apply to private limited companies, ie non-listed (public) limited companies.

Other important reports for companies that must submit Årsredovisning

• Inkomstdeklaration 2 must be submitted by aktiebolag (limited companies) and ekonomisk förening (incorporated associations) to Skatteverket.
• K10 appendix to Inkomstdeklaration 1 must be submitted by those who own part of an aktiebolag (limited company) which is a fåmansföretag (closed company) to Skatteverket.
• Momsdeklaration quarterly must be submitted by companies that must report VAT on a quarterly basis to Skatteverket.
• Arbetsgivardeklaration must be submitted by companies that have employees and pay salaries or fringe benefits to them to Skatteverket.