Tax & Annual accounts
What company types and regulations are supported in Tax & Annual accounts?
Currently, the following company types are supported in Tax & Annual accounts:
- Limited companies
- Housing cooperative association
- Economic association
- Sole proprietorship
- Trading partnership
- Limited partnership
- Non-profit association
- Foundation
- Private individual
Bokföringsnämnden has produced different regulations for how to complete the year's accounting - K1, K2 and K3. K1 can be used by non-profit associations, individual companies and trading partnerships, while limited companies, economic associations and housing cooperative associations must use either K2 or K3. K2 is rule-based and provides more possibilities for simplification, while K3 is principle-based and requires more from the person who prepares the annual report.
The list below shows which company types and regulations are supported in Tax & Annual accounts. You select the regulation to use when you start the company for the first time in Tax & Annual accounts. You can see which regulations are used for your company under Maintenance - Company information.
| Company type/regulation/function | From financial year |
|---|---|
| Housing cooperative association (K3) | 2025 P4 |
| Non-profit association and foundation - Annual report (BFNAR 2016:10) | 2024 |
| Non-profit association and foundation - Annual accounts (BFNAR 2017:3) | 2024 |
| Trading partnerships and limited partnerships - Annual report (BFNAR 2016:10) | 2024 |
| Trading partnerships and limited partnerships - Annual accounts (BFNAR 2017:3) | 2024 |
| Change regulation from K2 to K3 (Limited company) | 2023 |
| Economic association (K2) | 2022 |
| Housing cooperative association (K2) | 2022 |
| Limited company K3 | 2020 |
| Digital submission K3 (Limited company) | 2020 |
| Sole proprietorship K1 (simplified annual accounts) | 2019 |
| Sole proprietorship K2 | 2019 |
| Private individual | 2019 |
| Digital submission K2 (Limited company) | 2019 |
| Limited company K2 | 2017 |
Digital submission of annual reports currently works for limited companies that report in accordance with K2 or K3. For other types of companies, this is not yet possible. Bolagsverket does not currently accept annual reports in digital format from trading partnerships, economic associations or housing associations.
Related topics
Guidance to K3 - Annual report and consolidated accounts (BFNAR 2012:1)
Vägledning till Årsbokslut (BFNAR 2017:3)
Vägledning till K2 - Årsredovisning i mindre företag (BFNAR 2016:10)
Guidance for sole proprietorships with simplified annual accounts (BFNAR 2006:1)
Search words: taxonomies, taxonomy