Which reports must sole proprietorships submit?

The owner of a sole proprietorship must after each fiscal year, regardless of whether any activity has been conducted in the company or not, normally submit an NE appendix to Income Tax Return 1 to the Swedish Tax Agency. Sole proprietorships must also normally submit a number of other reports depending on the business activities.

When should sole proprietorships submit VAT returns?

Sole proprietorships that are VAT registered must submit VAT returns monthly, quarterly or annually depending on the company's turnover. Sole proprietorships only have the fiscal year January to December.

What is the difference between a sole proprietorship and a limited company?

A sole proprietorship is owned and operated by one person and is not a legal entity, which means the person who owns the company is personally liable for the company's commitments and obligations. A limited company, however, is a legal entity that can enter into contracts, have employees, and own assets.

Enskild firma – important dates

Enskild firma (one-man business) is a form of business owned and run by one person. It is not a legal entity, which means it cannot enter into contracts, have employees, and own assets. Instead, it is the person who owns the company who is personally responsible for the company's commitments and obligations. Enskild firma must report to Skatteverket (the Swedish Tax Agency) every year.

Create report reminders for Enskild firma

Reports for Enskild firma

The owner of the Enskild firma must, after each financial year, regardless of whether any activity has been conducted in the company or not, normally submit NE-bilaga till Inkomstdeklaration 1 to Skatteverket. Enskild firma must also normally submit a number of other reports to authorities and public entities depending on the business activities of the company.

Examples of other reports that may be relevant to submit for Enskild firma:

Momsdeklaration (VAT declaration) must be submitted by companies that must report VAT to Skatteverket. Momsdeklaration must be submitted monthly, quarterly eller yearly.
Periodisk sammanställning services must be submitted by companies to declare the value of sales and purchases of services sold to companies in other EU countries to Skatteverket.

Example of important dates for Enskild firma

Here are examples for Enskild firma with a fiscal year of January to December, which is the only available standard financial year, that reports VAT once per quarter and sells services within the EU.

Periodisk sammanställning tjänster for October - December 2025 shall be submitted to Skatteverket no later than January 26, 2026. Create reminder
Momsdeklaration for October - December 2025 shall be submitted to Skatteverket no later than February 12, 2026. Create reminder
Periodisk sammanställning tjänster for January - March 2026 shall be submitted to Skatteverket no later than April 27, 2026. Create reminder
NE-bilaga till Inkomstdeklaration 1 for January - December 2025 shall be submitted to Skatteverket no later than May 4, 2026. Create reminder

Important dates for Enskild firma

Reports for Enskild firma

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Example of important dates for Enskild firma

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