Swedish Asset Accounting

Swedish Asset Accounting (Anläggningsredovisning)

Developer compliance reference for Swedish fixed asset accounting. Core laws: ÅRL (1995:1554), IL (1999:1229), BFL (1999:1078). Frameworks: K2 (BFNAR 2016:10), K3 (BFNAR 2012:1), IFRS 16, RFR 2.

Before answering any question, read the appropriate reference file:

• For depreciation methods, överavskrivning, or tax depreciation rules: cat references/depreciation.md
• For BAS account mapping, anläggningsregister, or förbrukningsinventarier: cat references/accounts-and-registry.md
• For leasing treatment or disposal/scrapping: cat references/leasing-and-disposal.md

If the question spans multiple areas, read all relevant files.

Quick Decision Tree

Is the asset below half prisbasbelopp (29,600 kr 2026) or useful life ≤ 3 years?
├─ YES → Expense immediately via 54xx (förbrukningsinventarie)
└─ NO → Capitalize to 10xx/11xx/12xx
         │
         Is it a building?
         ├─ YES → IL 19 kap rates (2-5% straight-line on cost)
         │        K2: no components, use SKV standard rates
         │        K3: mandatory component depreciation
         └─ NO → Machinery/inventory: IL 18 kap
                  ├─ Räkenskapsenlig: 30% declining or 20% straight-line (choose yearly)
                  └─ Restvärdeavskrivning: 25% declining (fallback)
                  │
                  Book ≠ Tax? → Bridge via 2150/8850 (överavskrivning)

Critical K2 vs K3 Differences (Assets)

| Feature | K2 | K3 | |---|---|---| | Component depreciation | Forbidden | Mandatory | | Useful life | 5-year default allowed | Individual assessment required | | Residual value | Optional, forbidden with 5-year rule | Required, annual reassessment | | Depreciation start | Year put into use | When available for use | | Revaluation | Permitted for buildings/land | Permitted | | Deferred tax | Forbidden | Required (ch. 29) | | Leasing on BS | Never | Financial leases (but 20.29 exemption in juridisk person) | | Development costs | Must expense | May capitalize |

2026 Regulatory Change

From fiscal years starting after 2025-12-31, entities with buildings generating ≥75% of net revenue (fastighetsbolag, BRF:er) must use K3. This forces component depreciation adoption. BFN published updated BFNAR 2016:10 and 2012:1 effective for these fiscal years.

Prisbasbelopp Reference (Half PBB = förbrukningsinventarie threshold)

| Year | PBB | Threshold | |---|---|---| | 2024 | 57,300 | 28,650 | | 2025 | 58,800 | 29,400 | | 2026 | 59,200 | 29,600 |

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: erp-mafia
• Source: erp-mafia/swedish-accounting-skills
• License: MIT

Install and usage instructions live in the source repository linked above.