Ekonomisk förening Ek. för.Sweden
What it takes to form, own and run an other legal form in Sweden, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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The members have no responsibility for the association’s debts.
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En ekonomisk förening bildas genom att tre eller flera fysiska eller juridiska personer
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The board of an economic association must consist of at least three members.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 3 · one must live there · individuals only
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The board of an economic association must consist of at least three members.
- Shareholders
- At least 3 · a company may be one
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En ekonomisk förening bildas genom att tre eller flera fysiska eller juridiska personer
- Members
- At least 3
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En ekonomisk förening ska ha minst tre medlemmar som inte är investerande medlemmar.
- A local company secretary
- Not required
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Föreningen ska för registrering i föreningsregistret anmäla 1. föreningens postadress, 2. vem som har utsetts till styrelseledamot, styrelsesuppleant, styrelsens ordförande, verkställande direktör, vice verkställande direktör och särskild delgivningsmottagare
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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An economic association must file its annual report with Bolagsverket every year.
- Audit for a small company
- Required
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En ekonomisk förening ska ha minst en revisor.
- Audit
- An economic association must have at least one auditor (ekonomiska föreningar 8 kap. 1 §); an authorised auditor is required where it meets two of the size conditions in 8 kap. 14 §.
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En ekonomisk förening ska ha minst en revisor.
Important dates
When each obligation falls due, as the authority states it.
- Certified copies of the annual report to the registry
- 7 months after the end of the accounting period
With Bolagsverket (registreringsmyndigheten)
Due within one month after the general meeting adopted the balance sheet and income statement; the late fee runs from seven months after year end, which is the date placed here.
What is public
Not in our records What the register shows the public is not in our records for the Ek. för..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Sweden
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Ek. för..
Every business in Sweden
VAT
- Standard rate
- 25%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 12% Restaurant services, hotel accommodation and camping, and works of art
- 6% Food, including takeaway food, from 1 April 2026
- 6% Admission to theatre, opera, ballet and similar performances, and dance events from 1 July 2026
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Det är 25 procent moms på nästan alla varor och tjänster, men i vissa fall är det 12 procent eller 6 procent som gäller.
- Registration threshold
- SEK 120,000 · about €10,813
annual turnover; the exemption applies only to a business based in Sweden and only if turnover did not exceed the limit in either of the previous two calendar years; calendar year
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Ditt företag har en årsomsättning på mer än 120 000 kronor under det aktuella kalenderåret.
- Voluntary registration
- Yes
A business with annual turnover of SEK 120,000 or less may choose to register for VAT voluntarily; the registration is subject to application and a delay rule before it can be withdrawn.
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Du kan välja att registrera ditt företag för moms även om företagets årsomsättning är 120 000 kronor eller lägre
- A foreign company
- Registers from its first taxable supply
The SEK 120,000 low-turnover exemption is limited to a business based in Sweden, so a non-established business registers from its first taxable supply. The Tax Agency's guidance names no fiscal representative requirement.
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If your business’s annual turnover in Sweden does not exceed SEK 120,000, and your business is based in this country, you generally do not need to register it for VAT.
- Returns filed
- Depends on the business
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Du kan vara registrerad för att lämna momsdeklaration en gång per år, varje kvartal eller varje månad.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Sweden on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Ekonomisk förening (Ek. för.)
- ISO 20275 code
- C61PSecondary GLEIF, Entity Legal Forms code list