| Frequency |
Turnover for the Swedish Fiscal Year |
| Monthly |
More than SEK 40,000,000 |
| Monthly (Optional) |
Up to SEK 40,000,000 |
| Quarterly |
Up to SEK 40,000,000 |
| Quarterly (Optional) |
Up to SEK 1,000,000 |
Only businesses established in Sweden have the option to file annual returns, and only if their turnover is less than SEK 1,000,000.