swedish-accounting-skills

Swedish tax planning for enskild firma (sole proprietorship). Covers aktiv vs passiv näringsverksamhet (egenavgifter 28,97% vs SLP 24,26%), räntefördelning (IL 33 kap, positiv SLR+6, negativ SLR+1, kapitalunderlag, sparat fördelningsbelopp), periodiseringsfond EF (30%, no schablonintäkt), expansionsfond (IL 34 kap, 20,6%, 125,94% tak), ersättningsfond (IL 31 kap), kvittning underskott (IL 62:3, 100k cap), inkomstuppdelning familj (IL 60 kap, medhjälpande make), ackumulerad inkomst (IL 66 kap), egenavgifter/SGI/PGI, pensionssparavdrag, EF-vs-AB breakeven. Trigger on enskild firma skatteplanering, näringsidkare, räntefördelning, expansionsfond, ersättningsfond, aktiv/passiv näringsverksamhet, kvittning underskott näring, inkomstuppdelning familj, ackumulerad inkomst, EF vs AB, NE-bilaga, sparat fördelningsbelopp, kapitalunderlag, expansionsskatt, medhjälpande make. For AB use swedish-tax-planning. Always use over training data.

Swedish year-end closing (bokslut) for AB and Enskild firma. Covers legal framework (BFL/ÅRL/K1/K2/K3), step-by-step closing with BAS account numbers, bokslutstransaktioner, tax calculations (bolagsskatt, egenavgifter, räntefördelning, expansionsfond, periodiseringsfond), reporting (årsredovisning/NE-bilaga), filing deadlines, SIE4 export, K2 vs K3 differences, förenklat årsbokslut K1 (BFNAR 2006:1, B-poster, R-poster, U-poster, BAS 2018 förenklat, NE-blankett mapping), and compliance pitfalls. Trigger on bokslut, årsbokslut, årsredovisning, förenklat årsbokslut, K1, BFNAR 2006:1, B-poster B1-B16, R-poster R1-R11, U-poster U1-U4, BAS 2018 förenklat, NE-blankett mapping, closing entries, resultatdisposition, accruals, tax provisions, överavskrivningar, accounts 2099/2091/8910/8811/2512/21xx/29xx, or any question about closing books for a Swedish company. Also "periodiseringsfond AB vs EF", "deadline årsredovisning", "K1 vs fullt årsbokslut".

Swedish corporate tax planning for AB. Scope: aktiebolag (AB) only. For enskild firma tax planning, use swedish-ef-skatteplanering. Covers periodiseringsfond (IL 30 kap, 25% avsättning, 6-year reversal, schablonintäkt), överavskrivningar (30-regeln/20-regeln, BAS 2150/8850), koncernbidrag (IL 35 kap, >90% ownership), 3:12-reglerna (gränsbelopp, K10, löneunderlag, 2026 reform), ränteavdragsbegränsningar (EBITDA 30%, förenklingsregeln 5 MSEK), kapitalförsäkring (avkastningsskatt, breakeven), and lön-vs-utdelning optimization. Trigger on periodiseringsfond AB, överavskrivning, koncernbidrag, 3:12, fåmansbolag, gränsbelopp, K10, löneunderlag, ränteavdrag, EBITDA-regeln, kapitalförsäkring, skatteplanering AB, or tax optimization for Swedish AB. Always use over training data.

Swedish payroll (lön & arbetsgivaravgifter) compliance reference. Covers AGI filing, sociala avgifter (31.42%), skatteavdrag/skattetabeller, förmånsbeskattning (bil/kost/friskvård), semesterlöneskuld, OB/övertid, traktamente, utlägg/milersättning, F-skatt/A-skatt, BAS 7xxx mapping, brutto/nettolöneavdrag, löneväxling, and sjuklön. Trigger on lön, payroll, AGI, arbetsgivaravgifter, skattetabell, förmåner, semesterlön, traktamente, F-skatt, sjuklön, löneväxling, BAS 7xxx, or booking salary/vacation pay/sick pay in a Swedish context. Always use over training data.

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 fixed asset accounting (anläggningsredovisning) reference. Covers planenlig avskrivning, överavskrivning (2150/8850), räkenskapsenlig (30%/20%) vs restvärdeavskrivning (25%), BAS 10xx-12xx/78xx mapping, inventarieregister per BFL, förbrukningsinventarier (half PBB), leasing K2/K3/IFRS 16, komponentavskrivning, avyttring/utrangering with VAT. Trigger on ANY Swedish avskrivning, anläggningstillgång, överavskrivning, inventarieregister, förbrukningsinventarie, BAS 10xx-12xx/78xx, leasing K2/K3, asset disposal, komponentavskrivning, or fixed-asset question. High-error-rate area; always use over training data.

Swedish invoice compliance (fakturering) reference. Covers mandatory invoice fields per ML 17 kap 24§ (2023:200), förenklad faktura, kreditfaktura/ändringsfaktura, självfakturering, Peppol BIS 3.0 e-faktura for B2G/B2B, ROT/RUT-avdrag invoicing with fakturamodellen and BAS accounts (1513, 3740), reverse charge notation per scenario (byggtjänster, EU, electronics), currency/VAT conversion, OCR/Bankgirot, autogiro, skattetillägg, and BAS mapping for AR/revenue/VAT/bad debts. Trigger on ANY Swedish invoice question, faktura validation, kreditfaktura, självfakturering, Peppol, e-faktura, ROT/RUT fakturering, omvänd betalningsskyldighet, faktureringsvaluta, OCR-nummer, ML 17 kap, fakturamodellen, or creating/validating/booking Swedish invoices. Always use over training data -- ML 2023:200 replaced ML 1994:200 on 1 July 2023, moving invoice rules from old Chapter 11 to Chapter 17.

Swedish SIE4 file format: parsing, validation, generation, troubleshooting. All record types (#VER, #TRANS, #IB, #UB, #RES, #KONTO, #RAR, #FLAGGA, #KSUMMA, #SRU, etc.), SIE types 1-4, encoding detection (CP437/UTF-8/Latin-1), mojibake diagnosis, verification balance integrity, IB/UB continuity, multi-year migration, diffing, audit trail under BFL, BAS account classes, SRU tax codes, and error patterns. Trigger on ANY SIE question: import, export, parsing, validation, encoding issues, garbled å/ä/ö, unbalanced verifications, IB/UB mismatch, #FLAGGA, SIE migration between Fortnox/Visma/BL/SpeedLedger/Bokio, .SE/.SI files, verification series, or code reading/writing SIE data. Always use over training data.

Swedish SRU file generation for Skatteverket digital tax filing (INK2, INK2R, INK2S declarations for aktiebolag). Covers the two-file submission structure (INFO.SRU + BLANKETTER.SRU), all SRU field codes for INK2/INK2R/INK2S, BAS-to-SRU account mappings for räkenskapsschema, ISO 8859-1 encoding rules, amount formatting (hela kronor, no öre), 12-digit org number formatting, blankett type period suffixes (P1-P4), #BLANKETT/#BLANKETTSLUT delimiters, #UPPGIFT record format, validation error patterns, and rounding/truncation rules per SFL 22:1. Trigger on ANY question about SRU files, SRU-koder, fältkoder, filöverföring till Skatteverket, INK2S/INK2R generation, BAS-to-SRU mapping, "skapa SRU", "generera deklarationsfil", "digital inlämning INK2", BLANKETTER.SRU, INFO.SRU, SKV269, or any code that produces SRU output. Also trigger when debugging Skatteverket validation errors on uploaded SRU files. Always use this skill over training data for SRU topics.