Bookkeeping

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If you are a sole trader (operates a sole proprietor) then you should from year 2007 establish annual. If your turnover is less than 3 million to get up a simplified financial statements.

If you choose to establish a simplified financial statements that would be enough to apply BFNs general guidelines and related guidance (PDF) BFNAR 2006:1 Sole traders establishing simplified accounts. In cases other accounting standards to be applied are referenced in BFNAR 2006:1.

BFN, together with the Tax Authority has produced a brochure (IN 282, www.skatteverket.se, see below) as more easily describe the rules of a sole trader who choose to set up simplified annual. BFN and the Tax Agency has also developed a Form (IN 2150, www.skatteverket.se, new window) that can be used to establish simplified annual. As an additional help has BFN posted dagboksblad that the records required to print and use. It is of course a good idea to create your own, buy in the bookstore or the use of computer software for accounting.

For the individual trader who did not receive, or those who choose not to, establishment of simplified accounts, the rules of the Accounting Act on the annual accounts and other standard setting BFNs.

To keep records To keep records is BFNs tutoring in accounting. It contains 32 packed A4 pages with tips and advice to young entrepreneurs about how a well-kept records should look like. The guide addresses the usefulness of a budget, how an audit should look and be arranged, basics of the current accounting, annual, Annual Report, and more. BFN has updated guidance with respect to the changes that have occurred in the Accounting Act and applicable from 2007.

Note that the manual is not updated because of changes in Accounting at January 1 2011 or with the opportunity of again revisionsplikten partially slopats.

To keep notes can be downloaded for free here (PDF 1,77 MB).

 

 

 

Tax booklets on accounting, financial statements and tax returns – (IN 282 and 283) – Del 1 and 2

The brochures "Accounting, financial statements and tax returns, of 1 and 2 "are described and explained the rules for the individual trader's accounting and simplified financial statements.

Brochure SKV282 The brochure "Accounting, financial statements and tax returns, Part 1 "describes and explains the rules that apply to individual trader accounts and simplified årsbokslut.I brochure shows what may be included in the firm, how the current accounting can be structured and how a simplified financial statements drawn up .

 

Bookkeeping, financial statements and tax returns, of 1 can be downloaded for free here (Issue 4, published in May 2011, www.skatteverket.se, new window).

 

 

 

 

 

 

 

 

 

Bookkeeping, financial statements and tax returns – of 2

Brochure SKV282 The brochure "Accounting, financial statements and tax returns, Part 2 "contains the declaration instructions for anyone who is a sole trader (operates a sole proprietor).The contents of the brochure also apply to estates that drive sole trader. Declaration The instructions apply to all sole traders and estates regardless of whether the records ends with a simplified annual, regular annual or annual report.

The booklet contains instructions to return all the boxes in the nutrient forms NE, NEA, N8 and VAT Annex.

This brochure replaces Time to declare business without financial statements (IN 283 edition 10).

Bookkeeping, financial statements and tax returns, of 2 can be downloaded for free here (Issue 15, published in January 2011, www.skatteverket.se, new window)

 

 

 

 

 

 

 

 

The following closing documents can be helpful

Read more on the facilitation of annual accounts and opening balance sheet.

Forms for your help