Important dates regarding financial statements

Important dates that you must keep track of the current financial statements

The process of producing an annual report is governed by a number of rules and there are a number of important dates that must be adhered to. Many dates are set annually, which means that the exact dates can change from year to year. In addition to certain exact dates, there are also rules that govern how much time can pass between different events.

Data from Voitto

During the time that Voitto is working on your financial statements, you can receive information regarding things that we must receive in order to proceed with the annual financial statements. All tasks have a date for when they must be done. It is important that you complete these tasks in time before the deadline - preferably as quickly as possible.

Often it is about information that we must have in order to move forward. If we don’t get this in on time we won’t be able to do your accounts or we may have to charge you for the time we spend on things we get in late. The same also applies to information that we request via messages.

Submission on paper or digitally

Different submission dates apply to both the income tax return and the annual report, depending on whether you submit on paper or digitally. At Voitto, we primarily work digitally and invite you to submit digitally. In addition to being smoother and safer, you have more time to submit.

Financial year

The majority of all companies have a financial year that ends on December 31st. If you have a fiscal year that ends in a month other than December, this is called a broken fiscal year. This means that all dates will be shifted. In our examples, we assume that you have a fiscal year that ends on December 31.

Annual report ready

The annual report must be completed no later than two weeks before the annual general meeting if the company does not have an auditor. If the company has an auditor, it must be completed no later than six weeks before the annual general meeting.

Notice to the Annual General Meeting

A notice to the annual general meeting must go out between 4-6 weeks before the annual general meeting is held.

Annual general meeting

The annual general meeting must be held no later than six months after the end of the financial year. This is where the annual report is determined.

Submission of annual report

The annual report must be submitted to the Swedish Companies Registration Office no later than seven months after the end of the financial year. A maximum of one month may have passed from the time the annual general meeting was held until the annual report is submitted.

Submission of income tax return 2

The income declaration submitted to the Tax Agency is normally submitted in connection with the annual report, i.e., seven months after the end of the financial year. Voitto will create a task for you to submit so that it arrives on time. The submission dates may differ between different years and if you have broken fiscal years.