{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-03","fingerprint":"ewai:se:529c92","proof":"sha256:700a63f5c3d26a1cfec15c6e2dd1c1dd83fb9bf4ebf14cf04b2e4593af842563","jurisdiction":"se","lang":"en"},"brand_source":"Source: NovaCopilot","object_type":"package","object_id":"package:se:bokforingslagen-art-5-kap-6-bokforingsskyldig","schema_version":"1","schema":"https://legal.exploreworldai.com/api/public/v1/schemas/package","url":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","source":"NovaCopilot","item":{"question":"What must a bokforingsskyldig do under BOKFORINGSLAGEN art. 5 kap. 6?","answer":"Bokforingsskyldig must ha en verifikation för varje affärshändelse (5 kap. 6 § bokföringslag (1999:1078)).","obligation":"obligation:se:bokforingslagen-art-5-kap-6-bokforingsskyldig","exceptions":[{"id":"exception:se:bokforingslagen-simplified-closing","provision":"BFL 6 kap. 3 § (1999:1078)","condition":"Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.","effect":"reduced"}],"deadline":null,"timeline":{"in_application":true,"next_milestone":null,"relative_deadlines":[]},"source":{"title":"5 kap. 6 § bokföringslag (1999:1078)","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/"},"contract":"frozen_core_v1","frozen_fields":["question","answer","obligation","exceptions","deadline","timeline","source"],"risk_level":"critical","risk_reason":"Breach of 5 kap. 6 § bokföringslag (1999:1078): Ha en verifikation för varje affärshändelse.","risk_consequence":"criminal_penalty up to Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter (Åklagare och allmän domstol)","risk_source":{"provision":"11 kap. 5 § brottsbalken","authority":"Åklagare och allmän domstol","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/brottsbalk-1962700_sfs-1962-700/"},"verification_state":"partially_verified","verified_at":"2026-08-31","verified_sources":["https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/","https://rkrattsbaser.gov.se/sfst?bet=1999:1078","https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/brottsbalk-1962700_sfs-1962-700/"],"note":"Exception wording is drawn from the provision but not yet checked verbatim against the official text.","related_packages":["https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-2-bokforingsskyldig","https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-7-kap-2-bokforingsskyldig","https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-4-kap-1-bokforingsskyldig","https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-6-kap-1-bokforingsskyldig"],"related_obligations":["obligation:se:bokforingslagen-art-5-kap-2-bokforingsskyldig","obligation:se:bokforingslagen-art-7-kap-2-bokforingsskyldig","obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig","obligation:se:bokforingslagen-art-6-kap-1-bokforingsskyldig"],"related_exemptions":["exception:se:bokforingslagen-simplified-closing"],"related_cases":["se:hfd-2025-not-38","se:nja-2021-s-99","se:nja-2020-s-497"],"related_authorities":["Åklagare och allmän domstol"],"related_statistics":["https://legal.exploreworldai.com/api/public/v1/obj/outcome/se:bokforingslagen","https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:bokforingslagen"],"last_changed":"2026-10-14","change_type":"new_package","change_reason":"Unchanged since first publication.","previous_hash":null,"precedent_strength":"strong","leading_cases":["se:hfd-2025-not-38","se:nja-2021-s-99","se:nja-2020-s-497"],"contradicting_cases":[],"basis":"11 judgments in the register for bokforingslagen.","token_estimate":208,"retrieval_equivalent_tokens_saved":21992,"estimated_source_documents":7,"method":"token_estimate = characters/4 of the frozen core. Retrieval equivalent: provision 1200, judgment 6000, sanction 600 tokens each.","usable_without_further_analysis":true,"gaps":[],"generative_output":false,"attribution":"Source: NovaCopilot","links":{"obligation":"https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","compliance_effect":"https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","exceptions":"https://legal.exploreworldai.com/api/public/v1/obj/exception/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","timeline":"https://legal.exploreworldai.com/api/public/v1/obj/timeline/se:bokforingslagen","risk_chain":"https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/se:bokforingslagen--bokforingsskyldig","changes":"https://legal.exploreworldai.com/api/public/v1/objects/changes?type=package","index":"https://legal.exploreworldai.com/api/public/v1/agent-packages"},"hash":"da1ff311d10d963c179a854b4adf8942037a4860c7dc73fc6e921d4bdca202a5"},"links":{"provisions":"https://legal.exploreworldai.com/api/public/v1/obj/provision_link/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","case_law":{"outcome":"https://legal.exploreworldai.com/api/public/v1/obj/outcome/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","outcome_pattern":"https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:bokforingslagen-art-5-kap-6-bokforingsskyldig"},"evidence":{"provenance":null,"chain_verify":"https://legal.exploreworldai.com/api/public/v1/changes/verify","object_changes":"https://legal.exploreworldai.com/api/public/v1/objects/changes"},"compact":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig?view=compact","representations":{},"machine_languages":["en","sv"],"ref":"se:bokforingslagen-art-5-kap-6-bokforingsskyldig"},"watch":{"risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Abokforingslagen-art-5-kap-6-bokforingsskyldig","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=se%3Abokforingslagen-art-5-kap-6-bokforingsskyldig","risk_changes":"https://legal.exploreworldai.com/api/public/v1/risk-changes"},"metadata":{"schema":"novacopilot_object_metadata/1","canonical_url":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","source":"Source: NovaCopilot","official_source":null,"short_answer":null,"short_answer_status":"not_in_register","hash":"da1ff311d10d963c179a854b4adf8942037a4860c7dc73fc6e921d4bdca202a5","schema_version":"1","last_verified_at":null,"verification_status":"not_verified_yet","integrity_check_scope":"stored_content_only"},"hash":"sha256:700a63f5c3d26a1cfec15c6e2dd1c1dd83fb9bf4ebf14cf04b2e4593af842563","version":"legal-2026-11-03","expires":"2026-11-04T00:00:00.000Z","dependency":{"index_version":"legal-2026-11-03+legal-2026-11-03+2026-11-03T08:46:54","content_hash":"sha256:700a63f5c3d26a1cfec15c6e2dd1c1dd83fb9bf4ebf14cf04b2e4593af842563","revalidate_after":"2026-11-03T13:16:26.363Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","disclaimer":"Source reference with official identifier. Not legal advice and not a compliance decision.","content_notice":{"legal_advice":false,"nature":"Source register. Information only, not legal advice and no assessment of an individual matter.","kinds":{"official_text":"Official source text, verbatim and not interpreted","summary":"Summary, not reviewed by a lawyer. Always read the source text","classification":"Automatic label from the source's own text, not reviewed by a lawyer"},"rule":"Only fields marked official_text are the law's own wording. Everything else points to it.","report_error":"https://legal.exploreworldai.com/api/public/v1/corrections","ai_act_declaration":"https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"},"usageInfo":"https://legal.exploreworldai.com/citering","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"},"freshness":{"freshness_class":"live","as_of":"2026-11-03T12:16:26.654Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-bokforingsskyldig","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":2288}}