# Swedish Year End Closing

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- **Type:** Skill
- **Install:** `agentstack add skill-erp-mafia-swedish-accounting-skills-swedish-year-end-closing`
- **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-year-end-closing

## Install

```sh
agentstack add skill-erp-mafia-swedish-accounting-skills-swedish-year-end-closing
```

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

## About

# Swedish Year-End Closing (Bokslut)

This skill provides everything needed to perform or implement a complete Swedish year-end closing for **Aktiebolag (AB)** and **Enskild firma**.

## Quick decision tree

1. **AB** → always årsredovisning → K2 (if mindre and eligible) or K3
2. **Enskild firma, revenue ≤ 3 MSEK** → **K1 förenklat årsbokslut** (BFNAR 2006:1) — see `references/k1-forenklat-arsbokslut.md`. Critical: P-fond and expansionsfond must NEVER be booked in räkenskaperna for EF (only as upplysning U1/U2); the opposite of AB. NE-bilaga handles the avdrag.
3. **Enskild firma, revenue > 3 MSEK** → full årsbokslut (BFNAR 2017:3)

## Reference files

This skill contains detailed reference material split by topic. Read the relevant file(s) based on the user's question:

- **`references/legal-framework.md`** — BFL, ÅRL, K1/K2/K3 framework rules, entity obligations, större/mindre företag thresholds, 2026 K2 changes
- **`references/closing-process.md`** — Complete 8-phase closing process with BAS account numbers: avstämningar, periodiseringar, avskrivningar, lagervärdering, obeskattade reserver, avsättningar/skatt, equity handling, result closing
- **`references/journal-entries.md`** — All specific bokslutstransaktioner with debit/credit pairs for software implementation
- **`references/tax-calculations.md`** — Bolagsskatt for AB, egenavgifter/räntefördelning/expansionsfond/periodiseringsfond for enskild firma, schablonintäkt, schablonavdrag
- **`references/reporting-and-filing.md`** — Årsredovisning structure, NE-bilaga, filing deadlines, penalties, Bolagsverket/Skatteverket requirements, SIE4 export, audit thresholds
- **`references/k2-vs-k3.md`** — Implementation differences: component depreciation, deferred tax, intangibles, leasing, format restrictions, account visibility
- **`references/pitfalls-and-rates.md`** — Common mistakes, compliance traps, kontrollbalansräkning, and reference rate table (2025/2026)
- **`references/k1-forenklat-arsbokslut.md`** — K1 förenklat årsbokslut (BFNAR 2006:1): applicability (3 MSEK threshold), kontantmetoden vs faktureringsmetoden, B1-B16/R1-R11/U1-U4 struktur with BAS 2018 förenklat kontoplan mappings, K1 värderingsregler (inventarier, lager, skogskonto), NE-bilaga mapping, värdering at avveckling, and a distilled praktikfall

## How to use this skill

When a user asks a bokslut question:

1. Identify whether it's about AB or Enskild firma (or both)
2. Identify which phase/topic the question relates to
3. Read the relevant reference file(s)
4. Answer with specific BAS account numbers and journal entries where applicable
5. Flag K2 vs K3 differences when relevant
6. Include current rates/thresholds from the rates table

Always distinguish between items that are **booked** in the accounting vs items that exist **only in the tax declaration**:
- **Booked**: överavskrivningar, periodiseringsfond (AB only), skatt på årets resultat (AB only)
- **Declaration only**: periodiseringsfond (EF), expansionsfond, räntefördelning, schablonintäkt on periodiseringsfond, egenavgifter schablonavdrag

## 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-year-end-closing
- Seller: https://agentstack.voostack.com/s/erp-mafia
- Browse the marketplace: https://agentstack.voostack.com/browse

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