Visma Skatt & Bokslut Pro
Basic information
The information you enter under Business activity on the page Sole proprietorship - Basic information will be transferred to the corresponding field on tax form NE.
- From the The business is field, select whether the activity is Active or Passive. Your business activity is active if you both run and work extensively in the business. Otherwise, the activity is passive. If you have several different activities, these are assessed together.
- From the field Adheres to regulatory framework , select Simplified annual accounts or Annual accounts K2.
Simplified or ordinary annual accounts?
Sole proprietorships with net sales that normally amount to a maximum of SEK 3 million annually, are permitted to prepare a simplified annual accounts. If you don't fulfil this or if you choose not to prepare a simplified annual accounts, you must prepare an ordinary annual accounts. The difference is mainly that for simplified annual accounts, simplified valuation and accrual rules apply. There are also simplified tax rules that may only be applied if a simplified annual accounts has been prepared.
The simplified annual accounts should be prepared according to the K1 rules of BFN - Sole proprietorships with simplified annual accounts (BFNAR 2006:1).
Guidance for sole proprietorships with simplified annual accounts (BFNAR 2006:1)
NOTE
If you use simplified annual accounts, car and housing benefits etc. must be reported in field R3 on the NE tax form. To link a specific account to R3, you may need to change the connection for the current account via Maintenance - Chart of Accounts.
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Locate the account to change and click on the pen icon to edit it.
- From Tax form group - NE, select R3.
- Click Update
This may, for example, be relevant if you have bookkept on account 3200, which has different meanings depending on the regulations /chart of accounts. If, on the other hand, you have booked benefits on account 3299, it is already linked to R3.
- In Type of business, fill in a short descriptive text of the activity.
- If you run the business jointly with someone else, enter the personal number of the person who accounts for all the income and expenditure of the joint business (accounting responsible) in the field Personal identity number of the accounting responsible. If you are the accounting responsible yourself, enter your own personal number.
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Tick the box Independent business activity is conducted outside of the EEA if you conduct business activities outside the EEA and at the same time conduct business activities in Sweden. In this case, you should report these activities on two different NE forms and tick the independent activity outside the EEA for the foreign activity. If you conduct business in another EU country or in the EEA, it is generally treated as if the business was conducted in Sweden.
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Tick the box Assisted by contractor (i.e. accounting consultant) when preparing the annual accounts if you have been assisted in the preparation of the annual accounts. A contractor is someone who is not employed by the company and who has performed services for a fee. If you have not used a consultant, for example, do not tick the box.
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If the activity has ceased during the year, tick the box Business activities have ceased this year. Read more about how to close a sole proprietorship on Skatteverkets website (In Swedish).
Field explanations
Management of deficit in ongoing business activity
If the business activity is artistic/literary, it is permitted to utilize a deficit against earned income. The entered amount is transferred to field R45 on the NE tax form, as well as field 14.1 on the INK1 tax form. If you want the program to handle this automatically, select Yes next to I want to utilize deficit against earned income (R45).
If you need to utilize a deficit against capital income (R46), this is done via the option Own adjustment in the profit/loss planning.
Reduction of social contributions
The amount for this year’s highest possible reduction is prefilled.
If the business activities are conducted in a development area, a special reduction is permitted.
Additional information on receiving full retirement pension
If full retirement pension has been collected in addition to the business income, this is specified here The current percentage can be found in the section Egenavgifter (in Swedish).
Information, qualifying days
If you like the health insurance contribution to be calculated for a different qualifying period than seven days, this is specified here.
Enter the number of days with a different qualifying period in the dialogue that opens.
