Extended first year: file no NE appendix this year

Sole traders with an extended first financial year file no NE appendix this year. Skatteverket's updated guidance of 27 October 2026 instructs businesses whose financial year is extended to leave the NE appendix out of this year's filingSkatteverket and to remove the pre-created appendix in the Inkomstdeklaration 1 e-serviceSkatteverket. Paper filers instead write under övriga upplysningar that the financial year is extendedSkatteverket and that no NE appendix is enclosed this yearSkatteverket. Where the extended year ends on 31 December this year, the first NE appendix is filed in May next year.Skatteverket

The instruction matters because the e-service creates an NE appendix automaticallySkatteverket. An extended-year filer who leaves it in place risks filing a return for a year that is not yet closed.Skatteverket Deleting the pre-created form is therefore part of filing correctly, not an omission.

The background is that a first financial year may under the Bookkeeping Act cover up to eighteen months when bookkeeping duty beginsSkatteverket, and the tax year for the business then follows that financial year rather than the calendar yearSkatteverket. A retroactive extension after the year was closed and taxed is not accepted. The new guidance covers the ordinary case: the extended year was chosen from the start and has not yet ended.Skatteverket

Otherwise the NE duty is unchanged. Results from sole business are declared in an NE appendix with the income tax return, with annual accounts and a VAT return alongside. An appendix is due when the business was carried on during the year, even for a single daySkatteverket, and also in cases such as owning business property, control-statement income attributable to the business, or remaining assets, liabilities and untaxed reserves to settleSkatteverket. A standard-deduction reconciliation for employer contributions is settled through boxes 10.3 or 10.4 of Inkomstdeklaration 1, with or without an appendix depending on the route chosen.

Traders with no income or expense and no assets or liabilities in the firm can likewise remove the pre-created NE appendix.Skatteverket VAT registration still requires a VAT returnSkatteverket, with zero in field 49 when there is nothing to declareSkatteverket.

Legal basis is the Bookkeeping Act Chapter 3 on the financial year, the Income Tax Act Chapter 1, section 13 on the tax year, and Skatteverket's filing guidance for sole business with the NE appendix to Inkomstdeklaration 1.