If you are no longer running a VAT-liable business, you must deregister your business for VAT. It is important for the Swedish Tax Agency to have up-to-date details of your business, and we can also avoid sending forms or questions that are no longer relevant to your business.
If your business is inactive, you must also deregister it for VAT. If you restart VAT-liable business operations later, you must register for VAT again.
If you want to deregister your business for VAT, use this e-service on verksamt.se.
If you are not able to use the e-service, you can fill out and submit a “Notification of changes” form (SKV 4639).
If you submit your notification using the e-service on verksamt.se, you can check that we have received it and track the progress of your case under “My pages”. Our processing times are normally shorter when you submit information through the e-service.
You cannot deregister your business for VAT from a date that is in the past. The earliest possible date is the date on which the Swedish Tax Agency reaches its decision on deregistration.
You must file a VAT return for every reporting period until the Swedish Tax Agency has deregistered your business for VAT. The deregistration date will be stated on the Swedish Tax Agency’s deregistration notification.
You must include VAT on receivables and debts in your business’s final VAT return. This rule applies regardless of whether you use the cash accounting method or the accrual accounting method for your business. If your business has no VAT to report, enter a zero (0) in box 49 (“VAT to pay or deduct”) in your VAT return.