Swedish Accounting Compliance
Developer-facing compliance reference for building Swedish accounting software. This skill answers questions about what the law requires so you can verify your implementation is correct.
How to use this skill
This skill has a router structure. The SKILL.md contains the most critical rules you need constantly. Detailed reference material lives in references/. Read the relevant reference file when you need depth on a specific area.
Reference files
| File |
When to read |
references/bfl-bfnar.md |
Questions about bokföringslagen (BFL), BFNAR, K1/K2/K3, ÅRL, bokföringsskyldighet, verifikationer, arkivering, räkenskapsår, systemdokumentation |
references/skatteverket.md |
Questions about moms/VAT, arbetsgivaravgifter, skattedeklaration, F-skatt, skattekonto, Skatteverket API integration, AGI |
references/bas-kontoplan.md |
Questions about BAS chart of accounts, account numbering, account classification, mapping transactions to accounts |
references/sie4.md |
Questions about SIE file format, import/export, data exchange between systems |
references/changes-2025-2026.md |
Questions about recent or upcoming regulatory changes, new rules, updated amounts/thresholds |
Read multiple reference files when a question spans domains (common).
Core principles (always in context)
Bokföringsskyldighet (BFL 2 kap)
Every aktiebolag, handelsbolag, and ekonomisk förening is bokföringsskyldigt. Enskild firma with fysisk person is bokföringsskyldig. The obligation cannot be delegated: even if someone else does the bokföring, the företagare is legally responsible.
Löpande bokföring (BFL 5 kap)
- Affärshändelser shall be bokförda in both grundbok (journal) and huvudbok (ledger)
- Kontanta in/utbetalningar: senast nästa arbetsdag
- Övriga affärshändelser: so snart det kan ske, which in practice means within the calendar month following the month the event occurred
- Every affärshändelse requires a verifikation
Verifikationer (BFL 5 kap 6-7§)
A verifikation must contain:
- Datum för affärshändelsen
- Datum för verifikationen (if different)
- Vad affärshändelsen avser (description)
- Belopp
- Motpart (when applicable)
- References to underlag (kvitto, faktura etc.)
- Verifikationsnummer (unique, in unbroken series per räkenskapsår)
Verifikationer must be numbered in a systematisk serie without gaps. If a verifikation is corrected, the original must be preserved and the correction linked.
Rättelse (BFL 5 kap 5§)
A rättelse of a bokföringspost must be documented so that both the original and the corrected post are visible. You cannot simply overwrite. Implement as: new correcting verifikation referencing the original.
Arkivering (BFL 7 kap)
- Räkenskapsinformation must be preserved for 7 years after the end of the calendar year the räkenskapsår ended
- Since 1 July 2024: no requirement to keep paper originals after digitization (BFL 7 kap 6§ updated)
- Digital storage must ensure the information cannot be altered (immutability requirement)
- Must be accessible in Sweden (or within EU/EEA with Skatteverket notification)
Momssatser (current as of 2026)
- 25% - standard rate (most goods and services)
- 12% - food/restaurants, hotels, some cultural events
- 6% - books, newspapers, public transport, cultural/sports events, livsmedel (temporarily from 1 April 2026 to 31 Dec 2027)
- 0% - certain financial services, healthcare, education, insurance
IMPORTANT: From 1 April 2026, livsmedel drops from 12% to 6% (tillfälligt, Prop. 2025/26:55). Restaurang/servering stays at 12%. Software must handle the transition date and the eventual reversion.
Fakturakrav (ML 17 kap)
A momsregistrerad seller's faktura must contain:
- Utfärdandedatum
- Löpnummer (unique, unbroken series)
- Säljarens momsregistreringsnummer
- Köparens momsregistreringsnummer (if reverse charge or EU)
- Säljarens och köparens namn och adress
- Varans/tjänstens art, omfattning, mängd
- Datum för leverans/tillhandahållande
- Beskattningsunderlag per skattesats
- Tillämpad skattesats
- Momsbelopp
- Eventuell hänvisning till undantag
Förenklad faktura (max 4000 SEK inkl moms) has reduced requirements.
Key thresholds (2026)
- Prisbasbelopp: 59 200 kr
- Inkomstbasbelopp: 83 400 kr
- Inventarier av mindre värde: halvt prisbasbelopp = 29 600 kr (exkl moms)
- Förenklat årsbokslut: omsättning normalt < 3 MSEK
- Kontantmetod: omsättning normalt < 3 MSEK
- Revisionspliktig (AB): minst 2 av 3: >3 anställda, >1.5 MSEK balansomslutning, >3 MSEK nettoomsättning (two consecutive years)
System documentation (BFNAR 2013:2 kap 8)
Bokföringssystem must have:
- Systemdokumentation: describes the system, how it works, its controls
- Behandlingshistorik: log of changes, who did what, when
Your software must produce or support both. This is not optional.
Source: erp-mafia/swedish-accounting-skills — distributed by TomeVault.
1---2name: swedish-accounting-compliance3description: Swedish accounting law and compliance reference for developers building accounting software. Use this skill whenever working on features that touch Swedish bookkeeping rules, tax compliance, chart of accounts, financial reporting, or regulatory requirements. Triggers include any mention of BFL, BFNAR, BAS kontoplan, SIE4, K2/K3, momsdeklaration, Skatteverket integration, verifikationer, löpande bokföring, årsbokslut, årsredovisning, bokföringsskyldighet, or Swedish accounting compliance in general. Also trigger when the user is checking whether a feature, data model, or workflow complies with Swedish accounting law, or when implementing tax calculations, invoice requirements, or financial reporting for Swedish entities. Use this skill even if the user just asks "is this compliant?" or "what does the law say about X?" in a Swedish accounting context. This skill is a compliance oracle, not an end-user guide. Use when this capability is needed.4---56# Swedish Accounting Compliance78Developer-facing compliance reference for building Swedish accounting software. This skill answers questions about what the law requires so you can verify your implementation is correct.910## How to use this skill1112This skill has a router structure. The SKILL.md contains the most critical rules you need constantly. Detailed reference material lives in `references/`. Read the relevant reference file when you need depth on a specific area.1314### Reference files1516| File | When to read |17|---|---|18| `references/bfl-bfnar.md` | Questions about bokföringslagen (BFL), BFNAR, K1/K2/K3, ÅRL, bokföringsskyldighet, verifikationer, arkivering, räkenskapsår, systemdokumentation |19| `references/skatteverket.md` | Questions about moms/VAT, arbetsgivaravgifter, skattedeklaration, F-skatt, skattekonto, Skatteverket API integration, AGI |20| `references/bas-kontoplan.md` | Questions about BAS chart of accounts, account numbering, account classification, mapping transactions to accounts |21| `references/sie4.md` | Questions about SIE file format, import/export, data exchange between systems |22| `references/changes-2025-2026.md` | Questions about recent or upcoming regulatory changes, new rules, updated amounts/thresholds |2324Read multiple reference files when a question spans domains (common).2526## Core principles (always in context)2728### Bokföringsskyldighet (BFL 2 kap)29Every aktiebolag, handelsbolag, and ekonomisk förening is bokföringsskyldigt. Enskild firma with fysisk person is bokföringsskyldig. The obligation cannot be delegated: even if someone else does the bokföring, the företagare is legally responsible.3031### Löpande bokföring (BFL 5 kap)32- Affärshändelser shall be bokförda in both grundbok (journal) and huvudbok (ledger)33- Kontanta in/utbetalningar: senast nästa arbetsdag34- Övriga affärshändelser: so snart det kan ske, which in practice means within the calendar month following the month the event occurred35- Every affärshändelse requires a verifikation3637### Verifikationer (BFL 5 kap 6-7§)38A verifikation must contain:391. Datum för affärshändelsen402. Datum för verifikationen (if different)413. Vad affärshändelsen avser (description)424. Belopp435. Motpart (when applicable)446. References to underlag (kvitto, faktura etc.)457. Verifikationsnummer (unique, in unbroken series per räkenskapsår)4647Verifikationer must be numbered in a systematisk serie without gaps. If a verifikation is corrected, the original must be preserved and the correction linked.4849### Rättelse (BFL 5 kap 5§)50A rättelse of a bokföringspost must be documented so that both the original and the corrected post are visible. You cannot simply overwrite. Implement as: new correcting verifikation referencing the original.5152### Arkivering (BFL 7 kap)53- Räkenskapsinformation must be preserved for 7 years after the end of the calendar year the räkenskapsår ended54- Since 1 July 2024: no requirement to keep paper originals after digitization (BFL 7 kap 6§ updated)55- Digital storage must ensure the information cannot be altered (immutability requirement)56- Must be accessible in Sweden (or within EU/EEA with Skatteverket notification)5758### Momssatser (current as of 2026)59- 25% - standard rate (most goods and services)60- 12% - food/restaurants, hotels, some cultural events61- 6% - books, newspapers, public transport, cultural/sports events, livsmedel (temporarily from 1 April 2026 to 31 Dec 2027)62- 0% - certain financial services, healthcare, education, insurance6364**IMPORTANT**: From 1 April 2026, livsmedel drops from 12% to 6% (tillfälligt, Prop. 2025/26:55). Restaurang/servering stays at 12%. Software must handle the transition date and the eventual reversion.6566### Fakturakrav (ML 17 kap)67A momsregistrerad seller's faktura must contain:681. Utfärdandedatum692. Löpnummer (unique, unbroken series)703. Säljarens momsregistreringsnummer714. Köparens momsregistreringsnummer (if reverse charge or EU)725. Säljarens och köparens namn och adress736. Varans/tjänstens art, omfattning, mängd747. Datum för leverans/tillhandahållande758. Beskattningsunderlag per skattesats769. Tillämpad skattesats7710. Momsbelopp7811. Eventuell hänvisning till undantag7980Förenklad faktura (max 4000 SEK inkl moms) has reduced requirements.8182### Key thresholds (2026)83- Prisbasbelopp: 59 200 kr84- Inkomstbasbelopp: 83 400 kr85- Inventarier av mindre värde: halvt prisbasbelopp = 29 600 kr (exkl moms)86- Förenklat årsbokslut: omsättning normalt < 3 MSEK87- Kontantmetod: omsättning normalt < 3 MSEK88- Revisionspliktig (AB): minst 2 av 3: >3 anställda, >1.5 MSEK balansomslutning, >3 MSEK nettoomsättning (two consecutive years)8990### System documentation (BFNAR 2013:2 kap 8)91Bokföringssystem must have:921. Systemdokumentation: describes the system, how it works, its controls932. Behandlingshistorik: log of changes, who did what, when9495Your software must produce or support both. This is not optional.9697---98> Source: [erp-mafia/swedish-accounting-skills](https://github.com/erp-mafia/swedish-accounting-skills) — distributed by [TomeVault](https://tomevault.io).99<!-- tomevault:4.0:skill_md:2026-06-23 -->
tomevault-io