Annual reports

Content

Is your accounting period ending on 31 August 2011? Then you must file the annual report at the latest on 2 April 2012.

What enterprises are obliged to file an annual report?

• Limited liability companies
• Joint stock banking companies, savings banks and cooperative banks
• Insurance companies limited by shares and mutual insurance companies

Special regulations apply to other forms of business enterprise. For example large trading partnerships and large economic associations must also file their annual reports.

Submit in time

The annual report and – when relevant – the auditor's report must be filed with Bolagsverket not later than 7 months after the end of the accounting period (limited liability companies). Below you will find examples of the most common accounting periods:

Check if the annual report has been filed with Bolagsverket

Regarding limited liability companies you may check when the latest annual report or interim report was filed with Bolagsverket and if it has been approved. Use the e-service ”Söka ett ärende eller se om en årsredovisning kommit in”.

We cannot grant extension of time

Please observe that Bolagsverket has no legal possibility of granting an extension of the time (grant a respite) for filing of the annual report, and when relevant the auditor's report, with Bolagsverket. Limited companies may only avoid late filing penalties by filing a complete annual report, and when relevant the auditor's report, in time.

The following must be filed

• The annual report, including the directors' report, profit and loss statement, balance sheet and notes
• certificate of adoption (fastställelseintyg) in the original
• when relevant, the auditor's report
• minutes from the shareholders' meeting – if the meeting has decided on profit distribution (dividend)

Send in the annual report

To the following address: Bolagsverket, Årsredovisningar, 851 98 Sundsvall.

Last minute e-mail

If you are uncertain if your annual report will arrive in time by regular mail, you may send your complete documents by e-mail, signed by the right persons, to arsredovisning@bolagsverket.se. However, you must also send the documents by regular mail as the annual report must be certified.

Furthermore, the signature on the certificate of adoption (fastställelseintyg) must be in the original. If the e-mailed documents are incorrect or incomplete the company may be liable to pay late filing penalties even though the documents were filed in time.