accounted-skills

---
name: swedish-accounting-compliance
description: 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.
---

# 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: så snart det kan ske. BFNAR 2013:2 allows senareläggning if verifikationerna are kept ordered meanwhile (3.5): up to 50 days after the end of the month (3.6); 50 days after the end of the quarter if nettoomsättning normalt ≤ 3 MSEK (3.7); 60 days after räkenskapsårets end if normally ≤ 50 verifikationer (≤ 250 affärshändelser) and ≤ 1 MSEK (3.8); enskild näringsidkare within the 3.8 limits and without EU trade: until the inkomstdeklaration due date (3.9). Kontanta in/utbetalningar must still be registered in registreringsordning by next arbetsdag (certified kassaregister: 50 days after month-end, 3.10)
- Every affärshändelse requires a verifikation

### Verifikationer (BFL 5 kap 6-7§)
A verifikation must contain:
1. Datum för affärshändelsen
2. Datum för verifikationen (if different)
3. Vad affärshändelsen avser (description)
4. Belopp
5. Motpart (when applicable)
6. References to underlag (kvitto, faktura etc.)
7. Verifikationsnummer (unique, in unbroken series per räkenskapsår)