All limited companies in Sweden must draw up annual reports, annual accounts, and file it with Bolagsverket every year.
Depending on the size of the company and what type of company you are running the annual report (årsredovisning) must include different parts, such as an auditor’s report and a cash flow statement.
A limited company in Sweden may choose to have its accounting currency in SEK or in Euro. The accounting currency must be stated in the articles of association.
Keep the original
A limited company must keep its original annual report. The accounting documents a company sends to Bolagsverket must be certified copies of the original annual report.