# Annual Report Filing (Årsredovisning to Bolagsverket)

Country: Sweden
When: Within 7 months of the financial year end for most ABs. For larger ABs (qualifying as medium or large under Swedish GAAP), within 6 months. Calendar-year ABs: by 31 July.
Tax year: 2025

All Swedish aktiebolag must prepare and file annual accounts (årsredovisning) with Bolagsverket (the Companies Registration Office) within 7 months of the financial year end. The årsredovisning must be approved by shareholders at the annual general meeting (bolagsstämma) before filing.

## Who this applies to

- All Swedish aktiebolag (ABs), both private and public
- Larger economic associations and other entities under the Swedish Annual Accounts Act (Årsredovisningslagen)

## What to file

Årsredovisning comprising: balance sheet (balansräkning), income statement (resultaträkning), notes (noter), and management report (förvaltningsberättelse). Larger ABs must also include cash flow statement. Signed by all board members.

## How to file

Via verksamt.se (the joint government business portal). Electronic filing using BankID. PDF upload of the signed document. Paper filing is possible but less common.

## Payment due

Filing fee to Bolagsverket: approximately SEK 900-1,500 depending on format. No tax payment linked directly to this filing (tax is separate via Inkomstdeklaration 2 to Skatteverket).

## What happens if you miss it

Bolagsverket issues reminder fees. The board of directors can be personally liable for failing to file. In extreme cases, the company can be de-registered. Late filing also damages business credit ratings and supplier trust.

## Submission checklist

- Financial year end accounts prepared under Swedish K-regulations (K1, K2, or K3 depending on company size)
- Annual general meeting (bolagsstämma) held within 6 months of year end to approve accounts
- Minutes of bolagsstämma documenting approval of accounts and any dividend decision
- All board members' signatures obtained on the årsredovisning
- Revisor's report (revisionsberättelse) attached if the company has a statutory auditor
- Filed via verksamt.se within 7 months of year end

## Documents you need

- Signed balansräkning (balance sheet)
- Signed resultaträkning (income statement)
- Notes (noter) to the accounts
- Förvaltningsberättelse (management report) including any proposed dividend
- Revisionsberättelse (auditor's report) if applicable
- Bolagsstämma protokoll (AGM minutes)

## Common mistakes to avoid

- Confusing the årsredovisning deadline (7 months to Bolagsverket) with the Inkomstdeklaration 2 deadline (1 July to Skatteverket): they are separate filings
- Holding the bolagsstämma too late, leaving insufficient time for the accountant to prepare and file the årsredovisning
- Using K3 framework for a company that qualifies for the simpler K2 framework: K2 has significant simplifications for small companies
- Failing to include all required notes (noter) for the company's size category

Source: https://bolagsverket.se/foretag/aktiebolag/arsredovisningochstamma.html