Updated: Sep 21, 2022
Few things to remember to ensure that accounting matters are up to date and smoothly running:
The following is well known and practised by most of our clients, still, we’d like to repeat:
Accounting base documents: 5th of every month we wish to have previous month’s documents (cost receipts, invoices, anything that must be taken into accounting) uploaded into Dropbox or sent/brought to us.
Salary/payroll info: 5th of every month (from previous month work-period, if salary pay date is the 25th. (most usual form).
* VAT: to be declared and payment sent in to Tax Agency (if payment is due): varies between 12th and 17th of quarter end (August, November, February and May)
We keep up with the declaration dates and inform you by sending receipts of declaration and the payment amount , also instructions how to transfer it to Tax Agency, so you have time to complete it but we need to have time to complete the works, so please keep the above dates. ☝️
* Employer /AG declarations: every month the 12th (with exceptions in some months) is the deadline for Employer declarations (employee’s income tax and social taxes to be declared based on payroll done and transfer the amount to Tax Agency).
Again, we file the declarations and e-mail you the receipts of it, as well as information how much to pay and how.
* If there are Employees in company: Employment contracts, A-skattesedel, if not locals, an A-skatt application (temporary tax payer number). Any other information useful for us: occupational pension, insurances, healthcare extra insurance.
* EU sales “periodisk sammanställning”: monthly declaration for goods, quarterly for services. And if selling both, monthly declaration. Please talk to your accountant whichever applies to you, if any.
* Annual Report: due 7 months after financial year end. For example: if the financial year ends on the 31st of December, the deadline is on the 31st of July. Before that, a bokslut (closing of the accounts) has to be completed. Annual Report is excessive work and is not part of the everyday accounting routine as it is completed separately.
* Annual Income Declaration: is to be completed and submitted in the beginning of July.
* Preliminary tax payments for the year ahead: Please talk to your accountant about the payment dates if this is new information for you.
What is acceptable base document/bokföringsunderlag that can be taken into accounting:
An invoice or a receipt.
Order, packaging information, delivery receipt, payment confirmation or any other kind of document is NOT a acceptable base document for bookkeeping.
Receipts must have price, VAT, selling party’s name, registration nr. and address and type of goods/services involved.
What should an invoice contain (useful link): https://www.skatteverket.se/foretag/drivaforetag/bokforingochbokslut/bokforingvadkraverlagen.4.18e1b10334ebe8bc80005195.html
If we all keep up with the dates and work on the accounting as planned, there will never be a backlog, all is accurate and up to date. Cool!