# Swedish Financial Reporting

> >

- **Type:** Skill
- **Install:** `agentstack add skill-erp-mafia-swedish-accounting-skills-swedish-financial-reporting`
- **Verified:** Yes — security-reviewed for prompt injection and unsafe behavior
- **Seller:** [erp-mafia](https://agentstack.voostack.com/s/erp-mafia)
- **Installs:** 0
- **Category:** [Agent Skills](https://agentstack.voostack.com/c/agent-skills)
- **Latest version:** 0.1.0
- **License:** MIT
- **Upstream author:** [erp-mafia](https://github.com/erp-mafia)
- **Source:** https://github.com/erp-mafia/swedish-accounting-skills/tree/main/.claude/skills/swedish-financial-reporting

## Install

```sh
agentstack add skill-erp-mafia-swedish-accounting-skills-swedish-financial-reporting
```

Requires the [AgentStack CLI](https://agentstack.voostack.com/docs/cli). Works with Claude Code, Cursor, and any MCP-compatible agent.

## About

# Swedish Financial Reporting

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 |

## 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](https://github.com/erp-mafia)
- **Source:** [erp-mafia/swedish-accounting-skills](https://github.com/erp-mafia/swedish-accounting-skills)
- **License:** MIT

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

## Pricing

- **Free** — Free

## Security capabilities

Automated source analysis of v0.1.0 — what this tool can access:

- **Network access:** no
- **Filesystem access:** no
- **Shell / process execution:** no
- **Environment & secrets:** no
- **Dynamic code execution:** no

*"Yes" means the capability is present in the source — more access means more to trust, not that it is unsafe.*


## Versions

- **0.1.0** — security scan: passed — Imported from the upstream source.

## Links

- Listing page: https://agentstack.voostack.com/l/skill-erp-mafia-swedish-accounting-skills-swedish-financial-reporting
- Seller: https://agentstack.voostack.com/s/erp-mafia
- Browse the marketplace: https://agentstack.voostack.com/browse

---
Listed on AgentStack — the marketplace for AI agent skills and MCP servers. Every listing is security-reviewed. Creators keep 70%.