Submit NE appendix to Inkomstdeklaration 1 to Skatteverket

The NE appendix an appendix (form) submitted by those who run enskild firma (one-man business) or enskild näringsverksamhet (sole trader). It is an appendix to the income tax return (Inkomstdeklaration 1), which is submitted by private individuals to Skatteverket (the Swedish Tax Agency) with a basis for taxation from the business.

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What should NE appendix contain?

NE appendix shall contain information on income and financial position as well as tax adjustments of booked income for the individual business or individual company. The result is reported in the form of a compilation of income, expenses, depreciation and the profit for the year in the section Resultaträkning/räkenskapsschema. The financial position is reported in the form of a compilation of assets, liabilities, equity, untaxed reserves and provisions in the section Balansräkning/räkenskapsschema.

Skattemässiga justeringar (Tax adjustments) to book profit are those that are deducted or added by law to affect how much tax is to be paid for the business and this is done in the section with the same name. The surplus or deficit based on the NE appendix is noted in the private income tax return Inkomstdeklaration 1 and becomes part of what is the basis for tax for you as an individual. The tax is paid to Skatteverket.

Enskild näringsverksamhet (sole trader) means when you as a business owner sell goods or services and have an f-tax certificate, but not a registered company. Enskild firma is when you as a business owner have a registered sole proprietorship and sell goods or services.

Who must declare and submit NE appendix to Inkomstdeklaration 1?

All private individuals who run a enskild näringsverksamhet (sole trader) or who have enskild firma (one-man business) must submit the NE appendix together with their private income tax return (Inkomstdeklaration 1).

When should NE appendix to Inkomstdeklaration 1 be submitted?

NE appendix to Inkomstdeklaration 1 must normally be submitted to Skatteverket once a year at the same time as the private income tax return Inkomstdeklaration 1 is submitted. Income tax return 1 is normally submitted at the beginning of May. The declaration day, the last day to submit the declaration, is usually the 2nd of May. If the 2nd is a Saturday, Sunday, or public holiday, the declaration day is normally the closest following weekday.

Other important reports for companies that must submit NE appendix to Inkomstdeklaration 1

Dates for submitting NE appendix to Inkomstdeklaration 1

  • NE appendix to Inkomstdeklaration 1 for January - December 2022 shall be submitted no later than May 2 2023. Create reminder
  • NE appendix to Inkomstdeklaration 1 for January - December 2023 shall be submitted no later than May 2 2024. Create reminder
  • NE appendix to Inkomstdeklaration 1 for January - December 2024 shall be submitted no later than May 2 2025. Create reminder

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