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
Submitting annual report is mandatory for all the companies registered in Sweden, even if the company doesn’t have any activities during the financial year. All the accounting has to be completed before starting to compile the annual report.
Mandatory components of the annual report are management report, balance sheet, income statement and notes to the annual accounts. For larger companies’ cash flow statement and statement of changes in equity are also required. In certain cases auditor’s evaluation is mandatory.
Original document of the Annual Report must be preserved by the management board and the copy of the document will be sent to the Commercial Register. A member of the board or the managing director has to submit a signed original proof that the balance sheet and income statement were confirmed in the general board meeting.