Blog
Short, concrete pieces on bookkeeping, year-end, payroll, VAT and tax for people who run a Swedish limited company. We link to Skatteverket and Bolagsverket whenever we state amounts and dates.
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1 November 2026 · 4 min read
Restricted and free equity: how much you can pay out
Why your bank balance doesn't decide the size of your dividend, and how to read free equity off the balance sheet before you pick an amount.
utdelningeget kapitalbalansräkningbokslut
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29 October 2026 · 4 min read
Tax-free Christmas and anniversary gifts for employees
A Christmas gift to staff can cost up to 600 kronor including VAT in 2026. How the Swedish limits for gifts work, and what happens if you go over.
lönförmånerjulgåvaarbetsgivaravgifter
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27 October 2026 · 4 min read
Mileage and per diem 2026: rates and how to book them
The 2026 tax-free rates for mileage and per diem in your Swedish AB, the conditions behind them, and the accounts to use when you pay yourself.
traktamentebilersättninglönresor
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25 October 2026 · 4 min read
Change your AB's preliminary tax when profit changes
Your Swedish AB pays preliminary tax based on last year's profit. How Skatteverket calculates it, when you must change it and how to avoid interest.
preliminärskattskattekontof-skattbolagsskatt
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23 October 2026 · 4 min read
New Swedish limited company: what to register with the Tax Agency
Your AB is registered with Bolagsverket. Here is how to apply for F-tax, VAT and employer registration and set your preliminary tax right.
f-skattmomsarbetsgivarestarta företag
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21 October 2026 · 5 min read
Year-end closing checklist for your Swedish AB
Bank reconciliation, accruals, stock and tax. What you can do right now so the year-end closing of your limited company goes quickly in January.
bokslutårsredovisningperiodiseringbolagsskatt
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19 October 2026 · 5 min read
Extraordinary general meeting for a dividend: the paperwork
How an extraordinary general meeting for an extra dividend works in a small Swedish AB, which documents you need, notice periods and registration.
utdelningbolagsstämmaefterutdelningaktiebolagslagen
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17 October 2026 · 4 min read
Buying services from abroad: reverse charge VAT explained
Your invoice from Ireland or the US has no VAT on it. Here is how to calculate Swedish VAT yourself and which boxes on the VAT return to fill in.
momsomvänd skattskyldighetmomsdeklarationutlandet
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15 October 2026 · 4 min read
Customer won't pay: VAT, bad debts and bookkeeping
You can't reduce VAT on an unpaid invoice until the loss is confirmed. How to handle and book doubtful and confirmed bad debts in a Swedish AB.
momskundförlustbokslutbokföring
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13 October 2026 · 5 min read
Depreciation in a small Swedish AB: laptop, machine, write-off
When your AB can deduct a purchase in full straight away, when it has to be depreciated, and how the 30 and 20 percent rules play out in real numbers.
avskrivningarinventarierbokslutavdrag
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11 October 2026 · 4 min read
Invoice method or cash method for your Swedish AB?
Your bookkeeping method decides when you pay VAT on your invoices. How the two methods differ, a worked example, and when it makes sense to switch.
bokföringmomsfaktureringkontantmetoden
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9 October 2026 · 5 min read
The K10 form for beginners, box by box
The new K10 has one calculation and three pages. How to fill in the base amount, wage-based allowance, interest and saved allowance, with an example.
k103:12utdelningdeklaration
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7 October 2026 · 4 min read
Half your share capital gone: what you must do now
When equity drops below half the share capital, Swedish law requires a control balance sheet at once. Here is the process and how to avoid personal liability.
kontrollbalansräkningaktiekapitaleget kapitallikvidation
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5 October 2026 · 5 min read
Occupational pension through your Swedish AB
How much pension your Swedish limited company can deduct for you, what the special payroll tax costs, and how to book the premium before year-end.
tjänstepensionsärskild löneskattlönbokslut
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3 October 2026 · 5 min read
Paying your own wellness allowance from your Swedish AB
Your limited company can pay you SEK 5,000 a year tax-free for exercise and wellness. How the limit, the receipt and the bookkeeping work before year-end.
friskvårdförmånerlönbokföring
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1 October 2026 · 5 min read
Home office in your Swedish AB: rent, equipment, benefits
Your company can rent a room from you, buy your laptop and pay for broadband. If it pays your electricity bill, that counts as salary.
hemmakontorförmåneravdraglön
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23 September 2026 · 5 min read
Company car or mileage allowance in your Swedish AB?
The taxable benefit on a car worth SEK 350,000 lands around SEK 75,600 a year. Here is the full calculation, and when 25 kronor per mil wins.
bilförmånmilersättningförmånermoms
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21 September 2026 · 4 min read
What your AB can deduct on lunches, julbord and gifts
A client lunch gives you back the VAT and nothing else, the staff Christmas party has its own limits, and the tax free gift stops at 600 kronor.
representationmomsjulgåvaavdrag
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19 September 2026 · 4 min read
Can I throw away paper receipts? The rules in Sweden now
Since July 2024 you can bin paper receipts once they are scanned. Here is the condition, the seven-year rule and the traps to avoid.
arkiveringkvittonbokföring
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17 September 2026 · 4 min read
Late annual report: the penalty comes in three steps
Missed 31 July? The second late filing penalty lands on 30 September, and at eleven months your company risks liquidation. Here is how the ladder works.
årsredovisningbolagsverketförseningsavgiftbolagsstämma
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15 September 2026 · 5 min read
When a periodiseringsfond pays off, and when it just costs
Setting one up defers tax at the price of the government borrowing rate. Here is how to work out whether it is worth it for your company.
periodiseringsfondbolagsskattbokslutskatteplanering
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13 September 2026 · 4 min read
Salary or dividend from your Swedish company under the new 3:12 rules
The base allowance is SEK 322,400 for 2026 and the wage deduction is eight income base amounts. Here is how to decide what the last SEK 100,000 becomes.
3:12utdelninglönskatteplanering
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11 September 2026 · 4 min read
Your monthly employer declaration, box by box
Which boxes to fill in, when the declaration and the money must reach Skatteverket, and a worked example with a salary of 40,000 kronor.
lönarbetsgivardeklarationarbetsgivaravgifterskatteavdrag
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9 September 2026 · 4 min read
When is the VAT return due? Dates and choosing a period for a small Swedish company
The quarterly VAT return for July to September is due 12 November 2026. How to choose between yearly, quarterly and monthly, and what it is worth.
momsmomsdeklarationskattekontodeklaration
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9 September 2026 · 3 min read
Efterutdelning: a dividend before year end via an extraordinary general meeting
To use the 2026 allowance, the dividend has to be decided and paid by 31 December. That takes an extraordinary general meeting and a few documents. Here is how.
dividendsgeneral meeting3:12
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8 September 2026 · 4 min read
Sweden's new 3:12 rules for 2026: how your dividend allowance is calculated now
Since 1 January 2026 there is one calculation of the gränsbelopp: base amount 322 400 kr, no salary requirement, and a new wage deduction of 644 800 kr.
3:12dividendsk10