Swedish Financial Reporting
SkillDocs & knowledgeSwedish financial reporting: annual report structure (K2/K3 presentation format, notes, directors' report, signatures), Bolagsverket filing (deadlines, late fees, iXBRL, audit requirement, compulsory liquidation), INK2 form logic (INK2R/INK2S field mappings, tax adjustments, period
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What this skill tells your AI
The instructions your AI receives, as published by erp-mafia/swedish-accounting-skills in .claude/skills/swedish-financial-reporting/SKILL.md and read by ahel’s review.
Authoritative reference for årsredovisning document structure, Bolagsverket filing, and INK2 form logic. This skill covers the reporting and filing layer; for closing entries and bokslutstransaktioner, use swedish-year-end-closing. For VAT declarations, use swedish-vat. For tax planning, use swedish-tax-planning.
How to use this skill
This skill has three reference files. Read the one(s) relevant to the query:
| Query about | Read |
|---|---|
| Årsredovisning structure, K2/K3 document format, noter, förvaltningsberättelse, underskrifter, kassaflödesanalys, flerårsöversikt | references/arsredovisning-structure.md |
| Bolagsverket filing, deadlines, förseningsavgifter, digital filing, iXBRL, revisionsplikt, tvångslikvidation | references/bolagsverket-filing.md |
| INK2 form, INK2R/INK2S fields, skattemässiga justeringar, BAS-to-INK2 mapping, periodiseringsfond/överavskrivningar/koncernbidrag in declaration, common errors | references/ink2-form-logic.md |
For questions spanning multiple areas (e.g. "what's the full timeline from bokslut to filing?"), read all relevant files.
Quick-reference: critical thresholds
Större företag (ÅRL 1:3 § p.4) -- 2 of 3 over 2 years
- Anställda > 50
- Balansomslutning > 40 MSEK
- Nettoomsättning > 80 MSEK
Revisionsplikt exemption (ABL 9:1 §) -- must NOT exceed 2 of 3
- Anställda > 3
- Balansomslutning > 1.5 MSEK
- Nettoomsättning > 3 MSEK
Key deadlines (calendar year AB, FY ending Dec 31)
- Årsredovisning to Bolagsverket: 7 months (July 31)
- INK2 to Skatteverket: ~7 months (August 1, or next weekday)
- Förseningsavgift 1: day 1 after deadline
- Förseningsavgift 2: +2 months
- Förseningsavgift 3 + likvidationshotbrev: +2 more months (11 months total)
Förseningsavgifter (FY beginning 2025-01-01+)
- Privat AB: 7,500 + 7,500 + 15,000 = 30,000 SEK
- Publikt AB: 15,000 + 15,000 + 30,000 = 60,000 SEK
Key law references
| Statute | Area |
|---|---|
| ÅRL (1995:1554) | Document structure, notes, filing |
| ABL (2005:551) | Revision, signatures, liquidation |
| IL (1999:1229) | All tax adjustments (INK2) |
| SFL (2011:1244) | Declaration duties, deadlines, penalties |
| BFNAR 2016:10 | K2 |
| BFNAR 2012:1 | K3 |
Signals
- GitHub stars
- 88
- Forks
- 5
- Last commit
- May 2026
Advanced
- Catalog kind
- skill
- Gateway key
swedish-financial-reporting- Source
- github.com/erp-mafia/swedish-accounting-skills