Accounting for AB
Complete accounting for your aktiebolag — bookkeeping, VAT, payroll, year end closing and Annual Report
Accounting
Sole trader accounting (enskild firma)
Bookkeeping, VAT and the NE attachment for your enskild firma.
Fixed monthly price
We charge a fixed monthly price based on the size of your business, agreed before we start.
Contact us to know more.
What's included
- Bookkeeping that fits a small businessIncome and costs recorded as you go, with a digital route for receipts.
- VAT returns (moms)Registration if you need it, and returns filed on your cycle — including the yearly cycle that suits many small firms.
- F-skatt and preliminary taxThe preliminary tax you pay monthly set at a realistic level, and adjusted during the year when the business turns out differently from the forecast.
- The NE attachmentYour business result calculated and reported on the NE form, attached to your personal INK1 declaration, where the enskild firma is actually taxed.
- DeductionsEquipment, software & travel you can deduct — claimed correctly and documented.
- A straight answer on legal formWhether the enskild firma still suits you, or whether the numbers now argue for an AB. We will tell you when the answer changes.
How it works
Set up properly
Registration, F-skatt, VAT and a realistic preliminary tax level — or a review of what is already registered if the business exists.
Software
We use Fortnox and we can onboard you into Fortnox even if you use different software.
Ongoing bookkeeping
Bookkeeping on a monthly basis.
Tax reporting — NE & VAT
NE attached to your personal declaration and filed, and VAT reporting as needed.
Frequently asked questions
How does accounting for an enskild firma work in Sweden?
A sole trader is not a separate legal person, so the business result is taxed as part of your personal income. You still have a statutory bookkeeping obligation, you may have to register and report VAT, and you pay preliminary tax monthly under F-skatt. At year end the business result goes on the NE attachment, which is filed together with your personal INK1 declaration.
What is the NE attachment and do I need help with it?
NE is the form on which a sole trader reports the business result — income, costs, depreciation and the tax adjustments that turn an accounting profit into a taxable one.
What can I deduct as a sole trader in Sweden?
Costs incurred to earn income in the business: equipment and its depreciation, professional services, business travel, part of your workspace where the conditions are met, phone and internet in proportion to business use, insurance, and more. The line between a business cost and a private one is the part that requires judgement, and it is where documentation matters most.
How much preliminary tax should I pay on my enskild firma?
Preliminary tax is based on a forecast of your business result that you submit to Skatteverket, and it is paid monthly.
Should I convert my enskild firma to an aktiebolag?
It depends on profit level, risk, and what you want to take out of the business. An AB brings limited liability, more favourable treatment of retained profit and the closely held company dividend rules, at the cost of share capital, more formality and higher running costs. There is a point at which the arithmetic changes, and it is different for each business. We will tell you when you are approaching yours.
Do I need to register for VAT as a small business in Sweden?
It depends on your turnover and what you sell. There is a turnover threshold below which registration is not required, but registering voluntarily is often sensible when your customers are businesses and you have input VAT to recover. If you sell to customers in other EU countries, separate rules apply. We check the position at setup rather than leaving it to be discovered.