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Are you aware of the rules for storing your accounts?

Almost every business knows that keeping records is important. But did you know that the following applies under the Accounting Act (BFL)? That’s why it’s important to know where the information is stored on different cloud services. If you use Storegate’s services, you don’t have to worry about this, you and your company can be sure that the accounting is stored in Sweden.

This applies according to the Accounting Act and the recommendations of the Accounting Board:

  • Accounting information must be retained for seven years (BFL Chapter 7, Section 2).
    • The original is considered to be the format in which the information is received and must be saved in that format (BFL, Chapter 7, Section 1). For example, if you receive a PDF invoice by email, the PDF is the original and must be saved in that format.
    • Accounting information may be transferred from one format (e.g. paper) to another (e.g. a machine-readable medium). It is therefore possible to transfer accounting information received in paper form to electronic form by photographing or scanning it. However, the document received (paper document) may only be destroyed from the fourth year after the end of the calendar year in which the financial year ended (BFL, Chapter 7, Section 6).
    • Accounting information that is stored on a machine-readable medium and that is still used in the day-to-day accounting work must be backed up. The same applies to accounting information that is no longer used in the day-to-day accounting work but which is stored on a storage medium to which data is added or updated (BFNAR 2013:2 point 8.2).
    • All accounting information must be kept in Sweden. If it is to be stored abroad, it must be reported (or in some cases applied for) to the Swedish Tax Agency (BFL Chapter 7, Sections 2-3).

More info Bokföringsnämnden: http://bfn.se/sv/fragor-och-svar/arkivering

Swedish Tax Agency: https://www4.skatteverket.se/rattsligvagledning/edition/2018.2/324687.html

Accounting Act (Chapter 7 Archiving): https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078

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