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Source text - Swedish Svensk författningssamling (SFS)
Observera: att det kan förekomma fel i författningstexterna. I de flesta fall finns
bilagorna med. Bilagor som består av bilder, kartor, uppställningar i många spalter
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därför alltid texten mot den tryckta versionen.
Bokföringslag (1999:1078)
SFS nr: 1999:1078
Departement/myndighet: Justitiedepartementet L1
Utfärdad: 1999-12-02
Ändrad: t.o.m. SFS 2008:90
Registeruppgifter (regeringen)
1 kap. Inledande bestämmelser
Lagens innehåll
1 § I denna lag finns bestämmelser om bokföringsskyldighet för
vissa fysiska och juridiska personer. Lagen innehåller
bestämmelser om
- kretsen av bokföringsskyldiga (2 kap.),
- räkenskapsår (3 kap.),
- bokföringsskyldighetens innebörd (4 kap.),
- löpande bokföring och verifikationer (5 kap.),
- hur den löpande bokföringen avslutas (6 kap.),
- arkivering av räkenskapsinformation m.m. (7 kap.),
- utvecklandet av god redovisningssed (8 kap.), samt
- överklagande (9 kap.).
Definitioner
2 § I denna lag betyder
1. företag: en fysisk eller juridisk person som är
bokföringsskyldig enligt denna lag,
Page Svensk författningssamling (SFS) - Riksdagen 1 of 19
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Translation - English
Swedish Code of Statutes
Notice: Some of the texts in the Code can contain mistakes. Mostly, they include attachments The attachments consist of images, maps, presentations with many columns, which are not transferable to the databasis with the technique used. It is therefore always necessary to check the electronic text with the printed version.
The Bookkeeping Act (1999:1078)
SCS No. 1999:1078
Department/Office: Justice department L1
Passed: 12th February, 1999
Novellized: According to SCS 2008:90
Registration data (government)
Chapter 1
Introductory provisions
Contents of the Act
Section 1
This act contains provisions relating to obligation to keep accounts concerning certain individuals and corporations. The act contains provisions concerning
- agencies obliged to keep accounts (Chapter 2)
- financial year (Chapter 3)
- the contents of the accounting obligation (Chapter 4)
- continuous accountings and vouchers (Chapter 5)
- how continuous accounting should be concluded (Chapter 6)
- archiving of accounting information etc. (Chapter 7)
- development of proper bookkeeping routine (Chapter 8) and
- court appeal (Chapter 9)
Definitions
Section 3
In the Act, the following terms have the following meanings:
1 Agency: An individual or a corporate body that is according to this Act obliged to keep accounts,
2 Business activity: Industrial or other business activity that is according to this Act obliged to keep accounts,
3 A controlling company: A company that functions as a controlling company according to the definition in Chapter 1 Section 4 The Annual Report Act (1995:1554),
4 Concern: What forms a concern according to the definition in Chapter, Section 4 of the Annual Report Act,
5 Bookkeeping items: Every single entry in the book of original entry or the general ledger,
6 Financial events: all changes in the amount and composition of an agency’s capital which are a result of the agency’s external financial relations, for example payments made and received, and claims and liabilities as well as own additions and extractions of money, goods etc. arising in the course of operations,
7 Vouchers: Information documenting a single financial event or a correction in the bookkeeping,
8 Accounting information:
a) such collections of information that are relevant in:
Chapter 4 Section 3 (balance sheet)
Chapter 5 Section 1 (the book of original entry and the general ledger),
Chapter 5 Section 4 (subsidiary ledgers),
Chapter 5 Section 6 (vouchers),
Chapter 5 Section 7 (financial event which the voucher is referring to),
Chapter 5 Section 11 (Systems documentation and transaction logging)
Chapter 6 Section 2 (annual report),
Chapter 6 Section 4 (annual closing of the books),
Chapter 6 Section 5 (comments to balance sheet and result sheet),
Chapter 6 Section 10 (simplified closing of the books) and
Chapter 6 Section 12 (specification of balance sheet items),
b) contracts and other documents especially important fot the economic situation of the agency, and
c) such general information that is relevant to the following and understanding of the treatment of the single bookkeeping items in the bookkeeping,
9 Netto turnover: Revenue from sold goods and accomplished services that represent a part of the normal activity of the agency with deduction for discounts, VAT and other taxes, that are directly connected to the turnover.
Agencies referred to in Chapter 2 Section 2 (paragraph 1) and section 3 shall by the application of the provisions stated in this Act referring to netto turnover and legal contributions, gifts, member fees and other similar revenues. Act (2007:134).
Section 3
What this Act states about corporations, can not be applied at estates. Concerning estates, the statement about individuals is valid.
Language
Section 4
Accounting information drawn up by the agency itself shall be according to this Act written in Swedish, Danish, Norwegian or English.
If there are special reasons, the Tax Office can give consent to an agency that it can, contrary to the provisions in the foregoing paragraph, provide the accounting information in another language. An agency that has obtained such permission shall, though, on demand of a public authority translate the accounting information at its own expense.
Permission according to Paragraph 2 is given by the Financial Inspection, if the agency is under supervision of the Financial Inspection.
From Chapter 2, Section 5, Chapter 7, Section 7 and Chapter 9, Section 1 of the Annual Report Act (1995:1554) results in the fact that an annual report, a concern report and a partial report shall always be written in Swedish. Act (2006:874).
Chapter 2
Agencies obliged to keep accounts
When corporations are obliged to keep accounts
Section 1
A corporation is obliged to keep accounts, if not stated otherwise in Sections 2-5.
Section 2
The following corporations are obliged to keep accounts in the extent stated in paragraphs 2-4:
1 Non-profit organizations,
2 Registered religious groups and registered organizing parts of such groups according to the Religious Groups Act (1998:1593),
3 Community associations according to Section 17 of Community Management Act (1973:1150),
4 Wildlife protection areas associations according to section 1 of the Wildlife Areas Act (2000:592),
5 Fish protection associations according to section 1 of the Fish Protection Act (1981:533),
Corporations mentioned in the first paragraph are obliged to keep accounts, if the value if their income, calculated according to Section 4, extends one and a half million Swedish kronor. The obligation to keep accounts is valid
1 from the day of the establishment of the corporation, when the income to this date extends the given limit, or
2 from the beginning of the civil year, by the beginning of which the income extends the limit.
The obligation to keep accounts ceases, if the value of the income was by the end of the last three financial years lower than the given limit.
If the corporation pursues an industrial business or functions as a controlling company in a concern, it is obliged to keep accounts, even if the conditions according to Paragraph 2 are not fulfilled. Act (2006:874).
Section 3
Foundations are obliged to keep accounts, if the value if their income, calculated according to Section 4, extends a limit that corresponds to ten prize base amounts according to the General Insurance Act (1962:381). Obligation to keep accounts arises
1 from the date of the establishment of the foundation, if the assetts exceed the given limit, or
2 from the beginning of the civil year, by the beginning of which the income extends the limit.
The obligation to keep accounts according to Paragraph 1 ceases, if the value of the income was by the end of the last three financial years lower than the given limit.
The following foundations are, though, obliged to keep accounts, even if the conditions according to the Paragraph 1 are not fulfilled:
1 Foundations that carry on industrial business,
2 foundations that are controlling companies,
3 collection foundations according to Chapter 11, Section 1 of the Foundation Act (1994:1220),
4 collective contract foundations according to Chapter 11, Section 3 of the same Act,
5 foundations established by or together with the state, a municipality or a county council,
6 pension foundations according to the Secure Pension Promise Act (1967:531)etc.,
7 private foundations acording to Section 27 of the same Act.
Section 4
When the value of the income according to Section 2 (Paragraph 2) and section 3 (Paragraph 1) is being stated, every asset shall be evaluated according to the estimated asset of a normal single transaction. Real estate and buildings that are personal property are checked for tax value, if such value exists.
The following corporations are according to this Act not under obligation to keep accounts:
1 The state, the municipalities, the county councils, municipal and regional unions,
2 agencies in liquidation and
3 foundations the income of which can according to their rules be used only for the benefit of certain individuals.
When individuals are obliged to keep accounts
An individual that carries on an industrial business is obliged to keep accounts of it.
According to the first paragraph, shall the letting of such a private housing real estate, as defined in Chapter 2,Section 13 of the Tax Revenue Act (1999:1229), not be considered as an industrial business. Owning or usage of such an industrial real estate, as defined in Chapter 2 Section of the same Act, shall always be considered as an industrial business. Act (1999:1304).
Obligation to keep accounts for foreign branches etc.
Section 7
In the Foreign Branches Act (1992:160) are stated the provisions of the obligation to keep accounts for industrial business carried on in Sweden by foreign companies and Swedish or foreign citizens residing abroad.
Chapter 3
Financial year
Ordinary financial year
Section 1
The financial year shall comprise the calendar year.
Individuals, commercial companies, where an individual is taxed for all or partial income of the company, and such community managing corporations, as defined in Chapter 6, Section 6, Paragraph 6 of the Tax Revenue Act (1999:1229), shall comprise the calendar year as the financial year.
Other agencies can use another financial year than the calendar year (broken financial year). Broken financial year shall cover the period between May 1 – April 30, July 1 – June 30 or September 1 – August 31. Act (1999:1304).
Other 12 months’ financial years
If, considering the general economical interest or other circumstances, there are compelling reasons to such a decision, the Tax Office can decide that another period of complete 12 months, as defined in Section 1, can form the financial year. Act (2003:727).
Shortened or prolonged financial year
Section 3
If the obligation to keep accounts is applicable or if the financial year is restructured, can the financial year cover a shorter period than 12 months or can be prolonged to maximum 18 months. The financial year can be also shortened, if the obligation to keep accounts ceases to exist.
Common financial year for several agencies
Section 4
If a company carries on several businesses, they shall all apply the same financial year.
Common financial year for concerns
Section 5
Companies that are part of the same concern shall have the same financial year.
If there are compelling reasons, the Tax Office can decide that it is possible to apply different financial years.
If an individual that carries on an agricultural business also owns a joint-stock company that also carries on an agricultural busines, without the obligation to draw up a concern report, can this joint-stock company contrary to the provisions in Section 1 apply a broken financial year. Act (2003:727).
Changing of the financial year
Section 6
The financial year can only be changed when the Tax Office permits it. The permission is though not necessary
1 when a broken financial year is changed to a calendar year,
2 When there is a change to a common financial year in cases defined in Sections 4 and 5 (Paragraph 1) Act (2003:727).
Correction order
If an agency applies a broken financial year contrary to section 1, Paragraph 2, can the Tax Office order the agency to comprise the financial year to the calendar year. Such order can be completed with a fine. Act (2003:727).
Financial year in financial agencies
Section 7-8 in Chapter 1 of the Annual Report in Credit Institutions and Obligations Companies Act and in Chapter 1 Section 6 of the Annual Reports in Insurance Companies Act (1995:1560) where the provisions about the financial year in some agencies are stated.
Chapter 4
The meaning of the obligation to keep accounts
General meaning of the obligation to keep accounts
Section 1
An agency shall
1 continuously keep accounts according to the provisions in Chapter 5 1-5 §§,
2 control the vouchers according to Chapter 5 Sections 6-9 for all accounting items as well as systems documentation and transaction logging according to Chapter 5 11 §,
3 keep all accounting information and such equipment and systems that are necessary to present the accounting information in the form stated in Chapter 7 Section 1 or 2,
4 to set up a ballance sheet according to Section 3, and
5 conclude the continuous accounting according the provisions in Chapter 6 Act (2006:874).
Proper bookeeping routines
Section 2
The obligation to keep accounts shall be completed in a proper way, according to the bookeeping routines.
Creating the balance sheet when the obligation to keep accounts shall be applied or if the reason for such an obligation changes.
When the obligation to keep accounts shall be applied or if the reason for such an obligation changes, shall the agency without hesitation create an initial ballance sheet.
When creating an initial ballance sheet, provisions from Chapter 6 are applied. Section 4 (Paragraph 2), if the agency belongs to the agencies defined in Chapter 6, Section 3, paragraph 2, second sentence, Chapter 6, Section 10 in applicable parts, Act (2006:874).
Keeping accounts for several agencies
Section 4
If an agency carries on several businesses, it shall keep accounts for all of them.
Contrary to the provisions in the first paragraph, an agency that carries on several businesses shall keep accounts for every single business, if there are special reasons and if it is compatible with proper bookeeping routine. Agencies referred to in Chapter 6 Section 1, shall in such case continuously archivize information about the situation and results in the different agencies in a common place. If an agency carries on a business on its own, shall the archivizing refer to the accounting of such a business.
Common accounting for more agencies that are obliged to keep accounts
Section 5
An agency can have common accounting with another agency that is obliged to keep accounts only if they carry on business together and if it is compatible with proper bookkeeping routines.
Contrary to the provisions in the first paragraph, the parishes in the Church of Sweden, that form a part of a religious community according to Section 3, Paragraph 2 of the Church of Sweden Common Accounting Act (1998:1591), shall have common accounting that covers the activities of the parishes and the communities. Further on, the incomes of the priests shall have, according to Section 10 of the Church of Sweden Common Accounting Act (1998:1592), a common accounting, if they are managed together.
Accounting currency
Section 6
The business activities shall be presented in one accounting currency only. The accounting currency shall be Swedish kronor. In joint-stock companies, economic associations, saving banks, member banks, support associations, insurance joint-stock companies and mutual insurance companies shall, though, the accounting currency be Euro.
Change of accounting currency shall apply only in the beginning of the financial year. Decisions about conversion connected to a change of accounting currency are stated in the Annual Report Act (1995:1554).
If an agency has changed its accounting currency, a new change can take place only with the permission of the Tax office. The permission can be refused only if there are reasons to expect that the change is connected with an improper intention.
Contrary to the provisions in Sections 1-3, a branch in a foreign country can carry on its accounting in a currency which is in that land accepted as an accounting currency. Act (2003:727).
Chapter 5
Continuous accounting and vouchers
The book of original entry and the general ledger
Section 1
Business activities shall be recorded in such a way that they can be presented in a registration order (the book of original entry) and in a systematic order (the general ledger). This should happen in such a way that it is possible to control the completeness of the accounting items and to overview the transactions, the situation and the results of the agency.
A business event that is connected to an intention to accept a gift shall not be included into the accounting on condition that
1 the market value of the gift is difficult to state, but is expected to be low, and
2 it is compatible with the proper bookkeeping routines. Act (2006:874).
Expertise