{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-7-kap-2-bokforingsskyldig",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-7-kap-2-bokforingsskyldig)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-10",
    "fingerprint": "ewai:se:a9ed45",
    "proof": "sha256:f2cbc8d96fb21289b00e4bc92ba28ee8832eccbdd9bc33d79920f0204ecdcf73",
    "jurisdiction": "se",
    "lang": "en"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "package",
  "object_id": "package:se:bokforingslagen-art-7-kap-2-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-7-kap-2-bokforingsskyldig",
  "source": "NovaCopilot",
  "item": {
    "question": "What must a bokforingsskyldig do under BOKFORINGSLAGEN art. 7 kap. 2?",
    "answer": "Bokforingsskyldig must bevara räkenskapsinformation i sju år efter utgången av det kalenderår då räkenskapsåret avslutades (7 kap. 2 § bokföringslag (1999:1078)).",
    "obligation": "obligation:se:bokforingslagen-art-7-kap-2-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": "7 kap. 2 § 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 7 kap. 2 § bokföringslag (1999:1078): Bevara räkenskapsinformation i sju år efter utgången av det kalenderår då räkenskapsåret avslutades.",
    "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-4-kap-1-bokforingsskyldig",
      "https://legal.exploreworldai.com/api/public/v1/obj/package/se:bokforingslagen-art-5-kap-6-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-4-kap-1-bokforingsskyldig",
      "obligation:se:bokforingslagen-art-5-kap-6-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": "2026-10-10",
    "change_type": "new_package",
    "change_reason": "First publication of the package.",
    "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": "10 judgments in the register for bokforingslagen.",
    "token_estimate": 222,
    "retrieval_equivalent_tokens_saved": 21978,
    "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-7-kap-2-bokforingsskyldig",
      "compliance_effect": "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/se:bokforingslagen-art-7-kap-2-bokforingsskyldig",
      "exceptions": "https://legal.exploreworldai.com/api/public/v1/obj/exception/se:bokforingslagen-art-7-kap-2-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": "2af26cf86fcf75c1945fdc95fe50c5ff28aaf4418652ee7f12a01fd06e9c2a47"
  },
  "links": {
    "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/se:bokforingslagen-art-7-kap-2-bokforingsskyldig",
    "case_law": {
      "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/se:bokforingslagen-art-7-kap-2-bokforingsskyldig",
      "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:bokforingslagen-art-7-kap-2-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-7-kap-2-bokforingsskyldig?view=compact",
    "representations": {},
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "se:bokforingslagen-art-7-kap-2-bokforingsskyldig"
  },
  "watch": {
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes",
    "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=se",
    "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.",
    "recheck_after_seconds": 86400
  },
  "hash": "sha256:f2cbc8d96fb21289b00e4bc92ba28ee8832eccbdd9bc33d79920f0204ecdcf73",
  "version": "legal-2026-10-10",
  "expires": "2026-10-11T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-10+legal-2026-10-10+2026-10-10T16:33:05",
    "content_hash": "sha256:f2cbc8d96fb21289b00e4bc92ba28ee8832eccbdd9bc33d79920f0204ecdcf73",
    "revalidate_after": "2026-10-10T18:08:25.431Z",
    "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-7-kap-2-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"
}