Annual report and fee
On this page you will find information regarding your annual report, i.e., what it must include and why you are obligated to submit it to Kammarkollegiet. Here you will also find information regarding the annual supervisory fee.
Annual report on value transfers
Idea-based organisations that are registered, or have been registered five years prior, are required to annually submit written information regarding whether they have made, or decided on, any transfers of value. Further, the organisation must provide additional information about the transfer of value in question. Kammarkollegiet needs the information to be able to determine if the transfer is in accordance with the legal limit on value transfers. The report must be handed in, regardless of whether any transfer of value has been made.
If you have a valid Swedish electronic ID, you will hand in the annual report through our e-service. You will be notified by email once the report is due.
Supervisory fee
Kammarkollegiet has the task of keeping the register and conducting supervision of registered idea-based organisations.
According to regulations, Kammarkollegiet’s task as well as the register is financed by the organisations comprised in it.
Registered idea-based organisations as well as organisations that have been deregistered five years prior will annually receive an invoice for the supervisory fee. The annual fee is 1 600 SEK.
Documents to be sent in
Your organisation must, at the time for the annual report on value transfers, provide written information regarding whether any transfers of values have been made or decided on and, if so, provide additional information about the transfer of value in question.
- As an organisation that are obliged to file your annual report (årsredovisning) with Bolagsverket you must hand in the annual report for the last financial year to Kammarkollegiet. This should include a directors’ report (förvaltningsberättelse), a balance sheet (balansräkning), a profit and loss statement (resultaträkning) and notes (noter). The report must be signed.
- If your organisation is not obligated to file an annual report, you must instead provide your annual account (bokslut) for the last financial year. This should include a balance sheet, a profit and loss statement, and an activity report.
- The report must be signed by authorised representatives. You must provide documents that certify this authorisation through registration certificate from Bolagsverket or Länsstyrelsen where authorised representatives are stated or a copy or through approved minutes, or equivalent documents, that show the current structure of the board of directors and who is authorised to represent the organisation.
What happens if an organisation does not meet the legal requirements?
An organisation that does not comply with the legal limits on value transfers may be forced to pay a penalty or fine. If Kammarkollegiet suspects that a crime has been committed, a police report will be filed.
What is a transfer of value?
A transfer of value if defined differently depending on the rule or law. Here, in accordance with the registration act, a transfer of value is a business transaction that decreases the wealth of an idea-based organisation, and that does not have a purely commercial purpose.
Transfers of value can be, but are not limited to, overcharged purchases, profit distribution and above market salary.
The registration act’s limitations on transfers of value entails that a registered idea-based organisation may only make transfers of value to other registered idea-based organisations or to research. The limitations also apply to organisations within a corporate group, i.e., transfers of value are not permitted unless both organisations are registered idea-based organisation.
The idea-based registration act’s limitations on transfers of value applies to both organisations that are registered, or that have been deregistered within the last five years.
What is research in this context?
The definition of research in the registration’s act is the same as in The Act concerning the Ethical Review of Research Involving Humans (2 § lagen (2003:460) om etikprövning av forskning som avser människor).
