Clear Swedish accounting for your branch, with reporting that works for your head office abroad.
Skattepunkten's Office Services AB helps foreign businesses organise their Swedish bookkeeping, reconciliations and reporting. We agree routines that connect local records with the information needed by owners, head office and existing advisers.
Branch registration, permanent establishment and VAT are different questions. We review the activity and registrations when agreeing the accounting support, and coordinate any separate tax or establishment advice required.
Swedish records, international context
Accounting support for your Swedish operation
Tell us about the foreign company, the activities in Sweden and the reports head office needs. We can discuss an accounting arrangement that fits the business. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Records, returns and head-office reporting
Accounting support across the Swedish operation
We start with the Swedish business’s accounting needs and agree how the information should reach head office. Clear responsibilities and input dates help make the figures easier to reconcile and explain.
Swedish bookkeeping and reconciliations
Keep the Swedish activity identifiable and supported by records that can be followed by both local staff and head office.
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- Set up routines for the branch’s separate accounting records
- Record sales, purchases, expenses and relevant bank transactions
- Reconcile balances and follow up outstanding items
- Review the supporting records for head-office and internal entries
- Agree digital access, document flows and responsibility for inputs
- … and more
Returns and the financial year-end
Coordinate the accounting information needed for applicable Swedish returns and the annual close.
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- Prepare agreed records for VAT and PAYE returns where relevant
- Review the accounting information needed for the income tax return
- Plan year-end reconciliations and supporting schedules
- Identify the branch and foreign-company documents that may need filing
- Coordinate records with the managing director and any appointed auditor
- … and more
Reporting to head office
Connect Swedish accounting with the reports and review routines used by your international finance team.
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- Agree report formats, periods and input dates
- Map Swedish accounts to an agreed head-office reporting package
- Explain significant balances and movements in English
- Reconcile relevant internal balances and clarify supporting records
- Coordinate with your existing accounting firm or advisers abroad
- … and more
An agreed flow of information
How we work
- 1
Review the Swedish activity
We discuss the foreign company, its Swedish registrations, how the business operates and who currently prepares the records.
- 2
Agree records and responsibilities
We agree the accounting scope, information flows, access, report formats and timetable with your Swedish contact and head office.
- 3
Prepare and reconcile the accounting
We work with the agreed records, follow up missing information and coordinate the accounting for applicable returns and reports.
- 4
Report and plan the next period
We explain the Swedish figures, follow up outstanding questions and plan reporting dates and year-end work with the people responsible.
Practical answers for international businesses
Frequently asked questions about branch accounting in Sweden
Is a branch a separate Swedish company?
No. A branch is part of the foreign company rather than a separate legal entity. It nevertheless has Swedish administrative and accounting requirements. We review how the Swedish activity and its records are organised before agreeing an accounting assignment.
Does a branch need separate accounting records?
A Swedish branch must keep its accounting records separate from those of the foreign company. We can help establish routines that make the Swedish transactions and balances identifiable, while providing information that head office can use.
Does registering a branch automatically create a permanent establishment?
No. Branch registration and permanent establishment are different questions. A registered branch does not automatically create a permanent establishment for tax purposes, and a permanent establishment may exist without a registered branch. The actual activities and applicable tax rules need to be assessed.
Must every branch file its own annual report?
The documents required depend on matters such as the foreign company’s legal form and whether it is based within the EEA. The branch’s accounts must be closed annually, but the filing requirements for the branch and the foreign company can differ. We help identify the documents needed for your circumstances.
Can you report to our head office abroad?
Yes. We can agree an English reporting format, reporting periods, account mapping and reconciliations with head office. Swedish accounting requirements and any additional group reporting are kept clear, including differences that need explanation or further work.
Can VAT, payroll and income tax returns be included?
We can agree support for the returns and underlying accounting relevant to the business. The obligations depend on its activities, registrations and tax position. VAT and employer obligations can arise even where the company has no permanent establishment, so these questions need separate consideration.
Can you work with our existing overseas accounting system or adviser?
Yes. We first review the systems, access, exports and supporting records available, then agree practical routines with the people responsible. Any work needed to complete or correct existing records is discussed and agreed separately.
Can you help with internal balances and charges from head office?
We can help follow the accounting records and reconcile relevant internal balances within the agreed scope. The basis for allocations, profit attribution or transfer pricing may require a separate tax review; accounting entries alone do not settle those questions.
Can you help if we are still planning our Swedish operation?
Yes. We can discuss the accounting setup alongside an establishment project. The choice between a branch, a subsidiary or another arrangement, and the associated tax analysis, is a separate question that can be coordinated with the relevant advisers.
How do we get started, and what will the work cost?
Register as a new client or contact us with a short description of the foreign company, the Swedish activity and the reporting you need. We review the available information and discuss scope, responsibilities, timetable and fee basis. Registration is not an order.
Would you like help with your Swedish branch’s accounting?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Digital accounting with personal contact
Certified Spiris accounting partner
Skattepunkten's Office Services AB is a certified Spiris accounting partner.
We help you use digital tools in a way that fits your business, with a personal contact who understands the Swedish records and the information your head office needs.
A Swedish contact with international reach
Swedish accounting with international coordination
Skattepunkten is a member of ETL GLOBAL. When your business involves more than one country, we can coordinate with relevant local expertise alongside your existing advisers.
You retain a clear contact in Sweden while we coordinate accounting and reporting questions with your overseas team, existing advisers or local expertise. Responsibilities and any additional work are agreed with you.
Official guidance in English
Relevant links
English guidance on branches, annual reporting and permanent establishment.
This page provides general information. Accounting, annual reporting and tax obligations depend on the foreign company’s legal form, registrations and actual activities in Sweden and other countries. The assignment and any need for individual advice are agreed with you.