Income tax returns for sole traders
You declare the income from your sole trader business in the NE annex, which you file together with your income tax return. You must also file an annual report and a VAT return. A sole trader is also referred to as a sole proprietor.
Checklist for finalising accounts for a tax year
1. Prepare your annual accounts
At the end of each tax year, you must prepare annual accounts. These accounts form the basis of your income tax return. You can prepare your accounts:
- via our e-service “Simplified annual accounts” e-service (“Förenklat årsbokslut”), if you have an annual turnover of up to SEK 3 million. Once you have prepared your simplified annual accounts, you can easily import the data from the e-service to your tax return
- using an accounting program
- on paper
Whichever method you choose, you must sign your annual accounts and save them for at least seven years. You do not need to send your accounts to the Swedish Tax Agency.
2. File a tax return
When you log in to the tax return e-service, many of the details are already pre-filled.
How to fill in the NE annexe using the e-service:
Fill in directly in the e-service
Importing the NE annexe from an accounting program
File transfer
If you do not have a Swedish e-identification, you can submit your NE annexe on paper.
Your tax return must be filed by 2 May 2025 at the latest.
3. File your VAT return – if you report VAT once a year
If you are registered to report VAT once a year, you must file your VAT return no later than 12 May. The easiest way to do this is by using our e-service for reporting VAT and employer contributions.
If you need to report trade in goods and services with other EU countries, you must file your VAT return no later than 26 February.
Now you are done!
Useful information
If you have no business income or expenses to declare for this year
If you have no income or expense to declare for your sole trader business, and the company also has no assets or liabilities, you can remove the NE annex that the Tax Agency has created for you.
You must still file a VAT return, but it is sufficient just to enter 0 in box 49 and submit the return to the Swedish Tax Agency.
If you will not have any business operations next year, you must also deregister your company for VAT and F-tax. You can still keep the company name and registration with the Swedish Companies Registration Office.
More information about starting, running and deregistering a business (information in Swedish):
If you use an accountancy firm to file your tax return
If an accountancy firm handles you tax return in its entirety
Your accountancy firm can file your tax return entirely online. The firm will complete your tax return and file it via our e-service. You can then log in to “My pages” (“Mina sidor”) on the Swedish Tax Agency website to approve the return.
If an accountancy firm assists you with the NE annex only?
If you file your tax return using our e-service, you can import your result from the NE annexe directly into the e-service. The e-service imports the result submitted to the Swedish Tax Agency by your accountancy firm, either via file transfer or on paper. Further information (in Swedish):
Tax refunds and arrears
Further information about receiving tax refunds and paying arrears is available via these links:
Receiving a tax refund (information in Swedish)
Paying tax arrears (information in Swedish)
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