1) immediately after the deadline 5000 SEK
2) 2 months after the deadline 5000 SEK
3) 4 months after the deadline 10 000 SEK
4) company’s compulsory liquidation
The annual income declaration needs to be submitted to Tax Agency by every company conducting business in Sweden within six months of the end of the financial year. It also needs to be submitted by foreign companies with Swedish tax registrations. Mandatory components of the Annual Income declarations are balance sheet, income statement and tax accounting part.