| name | swedish-sie-import-export |
| description | 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 SIE4 Import/Export
Deterministic reference for parsing, validating, generating, and troubleshooting SIE4 files.
Quick orientation
SIE4 (Standard Import Export, version 4B, 2008) is Sweden's universal accounting data interchange format. Tagged plain-text, one record per line, #LABEL prefix, space-delimited fields.
File extensions: .SE = export, .SI = import.
Five subtypes:
- Type 1: Closing balances + chart of accounts + SRU codes (tax returns)
- Type 2: Type 1 + monthly period balances (#PSALDO, #PBUDGET)
- Type 3: Type 2 + object-level balances, dimensions
- Type 4E: Type 3 + all verifications (#VER/#TRANS) = full audit trail
- Type 4I: Verifications only, minimal header = subsystem import (payroll, POS)
Core invariants (never violate)
- Verification balance: Sum of all #TRANS amounts within a #VER block = 0.00 exactly
- IB/UB continuity: UB(year N, account) = IB(year N+1, account) for all balance sheet accounts (1xxx-2xxx)
- Result account reset: IB for income statement accounts (3xxx-9xxx) must be zero at year start
- #FLAGGA idempotency: 0 = not imported, 1 = already imported. Prevents double-import.
- Sequential numbering: Verifications within a series appear in ascending verno order
- Sign convention: Debit = positive, Credit = negative (in #TRANS, #IB, #UB, #RES)
Field format rules
- Quoting: Double quotes around fields with spaces. Escape internal quotes as
\"
- Dates: YYYYMMDD. Periods: YYYYMM
- Amounts: Dot decimal separator, max 2 decimals, no plus sign
- Block delimiters:
{ and } each on own line around #TRANS entries in #VER
- Object lists:
{dimension_no "object_no"} within balance/transaction items
- Forward compat: Readers must ignore unknown labels and unknown trailing fields
When to read reference files
For the complete record type specification (all labels, fields, compulsory/optional rules, #KSUMMA CRC-32 details):
→ Read references/record-types.md
For encoding detection, mojibake diagnosis, and per-software encoding behaviors:
→ Read references/encoding.md
For all validation rules, error patterns, and remediation procedures:
→ Read references/validation-rules.md
For BAS account classes, SRU code mappings, and account type behaviors:
→ Read references/bas-sru.md
Verification structure example
#VER A 1 20240115 "Kundfaktura 2024-001"
{
#TRANS 1510 {} 12500.00
#TRANS 2611 {} -2500.00
#TRANS 3010 {1 "100" 6 "P01"} -10000.00
}
Sum: 12500 + (-2500) + (-10000) = 0. Valid.
Verification series conventions (Swedish practice)
- A = Huvudserie (main/general)
- B = Automatkonteringar (auto-postings)
- F = Kundfakturor (customer invoices)
- I = Inbetalningar (customer payments)
- J = Bokslutsverifikationer (year-end closing)
- L = Leverantörsfakturor (supplier invoices)
- N = Löner (payroll)
- U = Utbetalningar (supplier payments)
Series and numbering restart each fiscal year. 4I import files may have empty series/verno.
Year-end closing and IB/UB flow
- Closing entries (J-series) zero out all result accounts (3xxx-8xxx) by transferring net result to account 2099 (Årets resultat)
- After closing: UB for result accounts = 0, UB for equity reflects accumulated result
- These UB values become IB for next year
- #RES records capture what result accounts held during the year before closing
Multi-year handling
#RAR 0 20240101 20241231 = current fiscal year#RAR -1 20230101 20231231 = previous year- Only one chart of accounts per file (current year's)
- Broken fiscal years supported:
#RAR 0 20240701 20250630
- #PSALDO/#PBUDGET store monthly change (not cumulative), period = YYYYMM
Migration between systems
Standard path: export SIE4E per fiscal year from source, import into target starting with current year, verify IB/UB continuity, remap verification series to avoid collisions.
What SIE does NOT carry: VAT codes (must be manually configured post-import), customer/supplier subledgers (reskontror), processing history, underlying digital documents/vouchers.
Post-migration validation: compare balance reports, trial balances, verification counts per series, Swedish character rendering.
Audit trail under BFL
- 7-year retention after calendar year in which fiscal year ended (BFL 7:1)
- Storage in Sweden required (EU/EEA with Skatteverket notification; non-EU requires permission)
- Immutability: locked entries cannot be modified. Corrections via separate correction verification only.
- #FLAGGA: anti-duplication control. Exporter writes 0, importer sets to 1 after success.
- SIE is not complete archiving: lacks processing history and system documentation required by BFL.
- As of July 2024, paper originals may be destroyed after proper digitization.
Encoding quick reference
The spec mandates CP437 (#FORMAT PC8), but modern cloud software exports UTF-8. Many programs write #FORMAT PC8 regardless of actual encoding.
Detection priority: UTF-8 BOM → strict UTF-8 decode → CP437 byte scan (0x84/0x86/0x8E/0x8F/0x94/0x99) → Latin-1 byte scan (0xC4/0xC5/0xD6/0xE4/0xE5/0xF6) → check #PROGRAM (cloud = UTF-8, desktop = CP437) → fall back Latin-1.
Mojibake signatures: Ã¥/ä/ö = UTF-8 read as Latin-1. †/„/" = CP437 read as Win-1252. σ/Σ/÷ = Latin-1 read as CP437.
#KSUMMA note: CRC-32 is calculated on CP437 byte values per spec. Skip KSUMMA validation when non-CP437 encoding is detected.
For full encoding tables and per-software behaviors, read references/encoding.md.
Common errors (quick lookup)
| Error | Cause | Fix |
|---|
| Unbalanced verification | #TRANS sum ≠ 0 | Add öresutjämning (3741) or fix amounts |
| IB/UB mismatch | Incomplete year-end closing | Create adjustment verification in opening period |
| Garbled å/ä/ö | Encoding mismatch | Detect actual encoding, re-decode |
| Duplicate verno | Series collision on import | Remap to unused series |
| Undeclared account | #TRANS references account not in #KONTO | Add #KONTO or map to existing |
| #FLAGGA 1 | File already imported | Verify not duplicate, manually reset to 0 |
| Missing #RAR | Can't determine fiscal year | Reject file or infer from verification dates |
| Non-zero IB on 3xxx-9xxx | Incomplete closing in source | Run closing entries before export |
| Truncated file | #KSUMMA opening present, closing missing | Reject, re-export from source |
| No VAT codes post-import | SIE carries no moms info | Manually configure in target system |
For the full error catalog with detailed remediation, read references/validation-rules.md.
