Bokio Swedish Ab Bookkeeping

Bokio bookkeeping verification (Swedish IT-konsult AB)

This skill packages a recurring workflow: answering "how do I do X in Bokio" questions and double-checking SIE-4 exports, for a single-shareholder Swedish aktiebolag doing IT consulting (SNI 62.0x). It is a thin wrapper that always defers to a live, external reference repo rather than baking in accounting rules that go stale.

Reference source (always check for updates first)

The authoritative reference material lives at:

https://github.com/erp-mafia/accounted — path .claude/skills

This repo contains a large set of Claude skills for Swedish bookkeeping compliance, written for an accounting-software company. Relevant subset for this workflow:

• industry/konsult-it/ — IT-konsult-specific patterns (reverse charge on foreign SaaS, EU/non-EU service invoicing, 3:12 for IT consultants, software capitalization)
• modifier/single-shareholder-ab-fmb/ — fåmansbolag mechanics for a one-owner AB (marked as POC/test content in the repo itself — treat its figures as provisional and prefer swedish-tax-planning for anything load-bearing)
• swedish-tax-planning/, swedish-vat/, swedish-invoice-compliance/, swedish-year-end-closing/, swedish-payroll/, swedish-financial-reporting/, swedish-asset-accounting/, swedish-accounting-compliance/ — horizontal skills
• swedish-sie-import-export/ — SIE-4 record types, validation rules, encoding handling
• swedish-project-accounting/, swedish-sru-filing/, swedish-e-invoicing/ — lower priority for a solo consultant AB (mostly aimed at people building accounting software), but load if the question is specifically about SRU filing, e-invoicing, or WIP/project accounting

Step 0: check for updates, every time

Before answering, clone or re-fetch the repo (shallow, sparse-checkout on .claude/skills is enough) and compare against what you last read in this conversation or prior sessions:

cd /tmp && rm -rf accounted-check && git clone --depth 1 --filter=blob:none --sparse \
  https://github.com/erp-mafia/accounted.git accounted-check
cd accounted-check && git sparse-checkout set .claude/skills
git log -1 --format=%H

If you have a previously recorded commit hash for this repo, diff against it (git log <old>..<new> --oneline -- .claude/skills) and re-read any changed files before proceeding. If this is the first time in a session, just read the relevant SKILL.md files fresh — don't assume training data or an old cached read is current. Note the commit hash you used so a future check can diff against it.

If the repo is unreachable (network restrictions), say so plainly and proceed with whatever version of the skills you already have loaded, flagging that you couldn't confirm it's current.

Step 0b: Skatteverket outranks everything else

The accounted skills repo is a secondary source — someone's write-up of the rules, which can lag or contain errors (it explicitly flags some of its own content as provisional, e.g. single-shareholder-ab-fmb). Skatteverket's own current published material is the primary source and wins whenever the two conflict, as long as it's genuinely the latest version.

For any figure or rule that actually matters to the answer (a threshold, a rate, a deadline, a form field, a ställningstagande), search skatteverket.se and web-search generally for the current position before finalizing the answer:

• Prefer skatteverket.se pages, current-year broschyrer/blanketter, and ställningstaganden over the repo's summary of them.
• Check the publication/last-updated date on whatever you find — an old cached SKV page or a ställningstagande that's since been replaced is not "the latest version." If you can't tell whether it's current, say so.
• When Skatteverket's own text and the accounted repo agree, cite Skatteverket's version (dnr/paragraph) as the primary reference and treat the repo as corroboration.
• When they disagree, go with Skatteverket, tell the user there was a discrepancy, and note it (in your response, not silently) so they know the repo may need updating upstream.
• Skip this live-verification step only for background/framework material that isn't time-sensitive (e.g. the general definition of an elektronisk tjänst) — not for anything with a number, date, or threshold attached.

Workflow A: "How do I do X in Bokio?"

1. Identify the accounting/tax topic (VAT treatment, invoicing, payroll, year-end, asset capitalization, etc.) and load the matching skill(s) from the table above.
2. Answer with concrete BAS account numbers, the relevant law reference (ML/IL/BFL/ÅRL paragraph), and — since the question is "how do I do this in Bokio" specifically — translate the bookkeeping answer into what to actually click/enter in Bokio (which account, which VAT code, which document type) where you can infer it; flag clearly when you're inferring Bokio's UI behavior rather than citing it directly.
3. Flag when a figure is time-dependent (IBB/PBB, momssatser, thresholds) and verify the current-year value against skatteverket.se per Step 0b rather than trusting the repo's cached table alone.

Workflow B: verify a SIE-4 export

1. Confirm the file is SIE type 4 (ideally 4E — full verifications, not just balances). If given a different format (TSV/CSV extract), explain that SIE-4 is preferred because it preserves per-verification structure, and ask for that instead if double-checking is the goal.
2. Detect encoding (declared #FORMAT PC8/CP437 is common from Bokio; verify it decodes cleanly, watch for mojibake) and convert to UTF-8 for readability.
3. Parse the file and check, per swedish-sie-import-export:
   • Every #VER block's #TRANS amounts sum to exactly 0.00
   • #IB/#UB continuity across periods, and that result accounts (3xxx-8xxx) have zero IB
   • Verification numbering is sequential with no gaps within each series
   • #UB/#RES balances reconcile against the sum of the verifications that feed them
4. Check account usage against the konsult-it patterns where applicable: foreign SaaS purchases (4531/4535 with matching 2614/2645), EU/non-EU service sales (3308/3305), owner salary (7210/7220) and its 3:12 implications, software capitalization (1010/1012 + 2089 fond), and flag anything that looks like a common error pattern documented in that skill (e.g. domestic VAT charged on an EU B2B invoice, one-sided reverse charge entries).
5. Report per-verification: what it books, whether it balances, whether the account choice and any VAT/tax treatment look correct, and flag anything time-dependent (fiscal year length, deadlines implied by #RAR) worth confirming was a deliberate choice.
6. Summarize findings in a table or short list — verification-by-verification for a small file, or grouped by pattern for a large one — rather than restating every line of the raw file.

What NOT to do

• Don't rely on memorized Swedish tax figures without checking the reference repo first — IBB, PBB, momssatser, and 3:12 parameters change yearly and mid-year.
• Don't treat single-shareholder-ab-fmb figures as final — it's explicitly marked POC/test content in the repo; cross-check against swedish-tax-planning/references/312-regler.md for anything the user will act on.
• Don't quietly skip the update check because "it was probably fine last time" — that's the entire point of this skill.
• Don't treat the accounted repo as the final word on any figure or rule that matters — it's a convenient cache of Skatteverket's position, not a replacement for it.