https://bokstad.se/en/blog Practical pieces on bookkeeping, VAT, payroll, year-end, annual reports and 3:12 for people who run a Swedish limited company. With sources. en https://bokstad.se/en/blog/restricted-free-equity-dividend-limit https://bokstad.se/en/blog/restricted-free-equity-dividend-limit Sun, 01 Nov 2026 06:00:00 GMT Why your bank balance doesn't decide the size of your dividend, and how to read free equity off the balance sheet before you pick an amount. Olle Ljung https://bokstad.se/en/blog/tax-free-christmas-gifts-for-staff-sweden https://bokstad.se/en/blog/tax-free-christmas-gifts-for-staff-sweden Thu, 29 Oct 2026 06:00:00 GMT A Christmas gift to staff can cost up to 600 kronor including VAT in 2026. How the Swedish limits for gifts work, and what happens if you go over. Olle Ljung https://bokstad.se/en/blog/mileage-and-per-diem-rates-sweden-how-to-book https://bokstad.se/en/blog/mileage-and-per-diem-rates-sweden-how-to-book Tue, 27 Oct 2026 06:00:00 GMT The 2026 tax-free rates for mileage and per diem in your Swedish AB, the conditions behind them, and the accounts to use when you pay yourself. Olle Ljung https://bokstad.se/en/blog/adjust-preliminary-tax-limited-company https://bokstad.se/en/blog/adjust-preliminary-tax-limited-company Sun, 25 Oct 2026 06:00:00 GMT Your Swedish AB pays preliminary tax based on last year's profit. How Skatteverket calculates it, when you must change it and how to avoid interest. Olle Ljung https://bokstad.se/en/blog/register-new-limited-company-tax-agency https://bokstad.se/en/blog/register-new-limited-company-tax-agency Fri, 23 Oct 2026 06:00:00 GMT Your AB is registered with Bolagsverket. Here is how to apply for F-tax, VAT and employer registration and set your preliminary tax right. Olle Ljung https://bokstad.se/en/blog/year-end-closing-checklist-swedish-limited-company https://bokstad.se/en/blog/year-end-closing-checklist-swedish-limited-company Wed, 21 Oct 2026 06:00:00 GMT Bank reconciliation, accruals, stock and tax. What you can do right now so the year-end closing of your limited company goes quickly in January. Olle Ljung https://bokstad.se/en/blog/extraordinary-general-meeting-dividend-paperwork https://bokstad.se/en/blog/extraordinary-general-meeting-dividend-paperwork Mon, 19 Oct 2026 06:00:00 GMT How an extraordinary general meeting for an extra dividend works in a small Swedish AB, which documents you need, notice periods and registration. Olle Ljung https://bokstad.se/en/blog/buying-foreign-services-reverse-charge-vat https://bokstad.se/en/blog/buying-foreign-services-reverse-charge-vat Sat, 17 Oct 2026 06:00:00 GMT Your invoice from Ireland or the US has no VAT on it. Here is how to calculate Swedish VAT yourself and which boxes on the VAT return to fill in. Olle Ljung https://bokstad.se/en/blog/unpaid-invoice-bad-debt-vat-sweden https://bokstad.se/en/blog/unpaid-invoice-bad-debt-vat-sweden Thu, 15 Oct 2026 06:00:00 GMT You can't reduce VAT on an unpaid invoice until the loss is confirmed. How to handle and book doubtful and confirmed bad debts in a Swedish AB. Olle Ljung https://bokstad.se/en/blog/depreciation-equipment-immediate-deduction-swedish-ab https://bokstad.se/en/blog/depreciation-equipment-immediate-deduction-swedish-ab Tue, 13 Oct 2026 06:00:00 GMT When your AB can deduct a purchase in full straight away, when it has to be depreciated, and how the 30 and 20 percent rules play out in real numbers. Olle Ljung https://bokstad.se/en/blog/invoice-method-or-cash-method-swedish-limited-company https://bokstad.se/en/blog/invoice-method-or-cash-method-swedish-limited-company Sun, 11 Oct 2026 06:00:00 GMT Your bookkeeping method decides when you pay VAT on your invoices. How the two methods differ, a worked example, and when it makes sense to switch. Olle Ljung https://bokstad.se/en/blog/k10-form-explained-box-by-box https://bokstad.se/en/blog/k10-form-explained-box-by-box Fri, 09 Oct 2026 06:00:00 GMT The new K10 has one calculation and three pages. How to fill in the base amount, wage-based allowance, interest and saved allowance, with an example. Olle Ljung https://bokstad.se/en/blog/share-capital-half-gone-control-balance-sheet https://bokstad.se/en/blog/share-capital-half-gone-control-balance-sheet Wed, 07 Oct 2026 06:00:00 GMT When equity drops below half the share capital, Swedish law requires a control balance sheet at once. Here is the process and how to avoid personal liability. Olle Ljung https://bokstad.se/en/blog/occupational-pension-swedish-limited-company-deduction https://bokstad.se/en/blog/occupational-pension-swedish-limited-company-deduction Mon, 05 Oct 2026 06:00:00 GMT How much pension your Swedish limited company can deduct for you, what the special payroll tax costs, and how to book the premium before year-end. Olle Ljung https://bokstad.se/en/blog/wellness-allowance-own-limited-company https://bokstad.se/en/blog/wellness-allowance-own-limited-company Sat, 03 Oct 2026 06:00:00 GMT Your limited company can pay you SEK 5,000 a year tax-free for exercise and wellness. How the limit, the receipt and the bookkeeping work before year-end. Olle Ljung https://bokstad.se/en/blog/home-office-swedish-limited-company-rent-benefits https://bokstad.se/en/blog/home-office-swedish-limited-company-rent-benefits Thu, 01 Oct 2026 06:00:00 GMT Your company can rent a room from you, buy your laptop and pay for broadband. If it pays your electricity bill, that counts as salary. Olle Ljung https://bokstad.se/en/blog/company-car-or-mileage-allowance-swedish-limited-company https://bokstad.se/en/blog/company-car-or-mileage-allowance-swedish-limited-company Wed, 23 Sep 2026 06:00:00 GMT The taxable benefit on a car worth SEK 350,000 lands around SEK 75,600 a year. Here is the full calculation, and when 25 kronor per mil wins. Olle Ljung https://bokstad.se/en/blog/client-lunches-staff-party-gifts-tax https://bokstad.se/en/blog/client-lunches-staff-party-gifts-tax Mon, 21 Sep 2026 06:00:00 GMT A client lunch gives you back the VAT and nothing else, the staff Christmas party has its own limits, and the tax free gift stops at 600 kronor. Olle Ljung https://bokstad.se/en/blog/can-i-throw-away-paper-receipts https://bokstad.se/en/blog/can-i-throw-away-paper-receipts Sat, 19 Sep 2026 06:00:00 GMT Since July 2024 you can bin paper receipts once they are scanned. Here is the condition, the seven-year rule and the traps to avoid. Olle Ljung https://bokstad.se/en/blog/late-annual-report-penalties-limited-company https://bokstad.se/en/blog/late-annual-report-penalties-limited-company Thu, 17 Sep 2026 06:00:00 GMT Missed 31 July? The second late filing penalty lands on 30 September, and at eleven months your company risks liquidation. Here is how the ladder works. Olle Ljung https://bokstad.se/en/blog/tax-allocation-reserve-worth-it-limited-company https://bokstad.se/en/blog/tax-allocation-reserve-worth-it-limited-company Tue, 15 Sep 2026 06:00:00 GMT Setting one up defers tax at the price of the government borrowing rate. Here is how to work out whether it is worth it for your company. Olle Ljung https://bokstad.se/en/blog/salary-or-dividend-small-company-owner-2026 https://bokstad.se/en/blog/salary-or-dividend-small-company-owner-2026 Sun, 13 Sep 2026 06:00:00 GMT The base allowance is SEK 322,400 for 2026 and the wage deduction is eight income base amounts. Here is how to decide what the last SEK 100,000 becomes. Olle Ljung https://bokstad.se/en/blog/monthly-employer-declaration-own-company-salary https://bokstad.se/en/blog/monthly-employer-declaration-own-company-salary Fri, 11 Sep 2026 06:00:00 GMT Which boxes to fill in, when the declaration and the money must reach Skatteverket, and a worked example with a salary of 40,000 kronor. Olle Ljung https://bokstad.se/en/blog/when-is-the-vat-return-due-dates-and-periods https://bokstad.se/en/blog/when-is-the-vat-return-due-dates-and-periods Wed, 09 Sep 2026 06:00:00 GMT The quarterly VAT return for July to September is due 12 November 2026. How to choose between yearly, quarterly and monthly, and what it is worth. Olle Ljung https://bokstad.se/en/blog/dividend-before-year-end-extraordinary-meeting https://bokstad.se/en/blog/dividend-before-year-end-extraordinary-meeting Wed, 09 Sep 2026 06:00:00 GMT To use the 2026 allowance, the dividend has to be decided and paid by 31 December. That takes an extraordinary general meeting and a few documents. Here is how. Olle Ljung https://bokstad.se/en/blog/new-3-12-rules-2026 https://bokstad.se/en/blog/new-3-12-rules-2026 Tue, 08 Sep 2026 06:00:00 GMT Since 1 January 2026 there is one calculation of the gränsbelopp: base amount 322 400 kr, no salary requirement, and a new wage deduction of 644 800 kr. Olle Ljung