Late filing penalties for limited companies

A complete version of a limited company’s annual report must have reached Bolagsverket within seven months from the company’s financial year end.

Limited companies that fail to file an annual report in time will be charged a late filing penalty.

Table showing the different late filing penalties.

Late filing penalty

When?

Private limited companies

Public limited companies

Number 1

From 7 months after the financial year end

SEK 5,000

SEK 10,000

Number 2

From 9 months after the financial year end

SEK 5,000

SEK 10,000

Number 3

From 11 months after the financial year end

SEK 10,000

SEK 20,000

Liquidation

If we have not received the annual report of a limited company within eleven months from the company’s financial year end, the company runs the risk of being liquidated.

Liquidation – limited companies

Appeal against a penalty

If you disagree with a decision about a penalty that you have received, you can appeal.

You should include the following information in your appeal letter:

  • which decision you wish to appeal against and include the case reference number
  • the desired outcome of the appeal
  • circumstances and evidence you wish to present, such as enclosed certificates or other documents which can strengthen your case
  • the company registration number, company name and address
  • a daytime telephone number and email address we can reach you on.

The appeal must reach us within two months from the day of the decision. Remember to state your case reference number in your appeal. You must address the appeal to the administrative court in Härnösand but submit it to Bolagsverket.

Address the appeal to:

Förvaltningsrätten
Härnösand

Submit it to:

Bolagsverket
SE- 851 81 Sundsvall