{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/se:bokforingslagen--art-4-kap-1","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/se:bokforingslagen--art-4-kap-1)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-02","fingerprint":"ewai:se:2fd51f","proof":"sha256:9e167d96fe374098a84b31732d7fcac006c88b9947558ce273faa4a721413a10","jurisdiction":"se","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","object_type":"sme_kit","object_id":"sme_kit:se:bokforingslagen--art-4-kap-1","schema_version":"1","schema":"https://legal.exploreworldai.com/api/public/v1/schemas/sme_kit","url":"https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/se:bokforingslagen--art-4-kap-1","source":"NovaCopilot","item":{"coverage":{"complete":10,"total":10,"label":"10 of 10 answers ready","reasons":{}},"subject":"se:bokforingslagen--art-4-kap-1","act":"bokforingslagen","article":"4-kap-1","answers":[{"key":"obligations","status":"ready","ids":["obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"sha256":"58e5260c45554e93c7fdabf632c0541349d812606552c9a469433b11e2067e5c"},{"key":"responsibility","status":"ready","ids":["obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"sha256":"9e46fd73ea450a5b530c86ca4e56fc5f705ad8f3a960bbd9937e3c8d03416265"},{"key":"sanctions","status":"ready","ids":["sanction:se:bokforingslagen-art-brb-11-kap-5"],"sha256":"0c46779ab1e48d136250f760a906527bebdce9b4312306a39ae08acdff1cb25c"},{"key":"risks","status":"ready","ids":["risk_chain:se:bokforingslagen--bokforingsskyldig"],"sha256":"1cfa4154e6faded05934ee750c936179392f3e964cb7c055243bd4c0d72ed48c"},{"key":"exceptions","status":"ready","ids":["exception:se:bokforingslagen-simplified-closing"],"sha256":"4b392ed6f6bd3bac753372598624fb3842ad6d1ba05835fc5d69db087f07bdcc"},{"key":"documentation","status":"ready","ids":["documentation_requirement:se:bokforingslagen--art-4-kap-1"],"sha256":"30f040ae4a203b1b52e234baffe150900ee40a2dbc96cdaed298f0e9d453fb09"},{"key":"checklist","status":"ready","ids":["obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"sha256":"453345ac75ec4160df60a18f24e8a6fe8b493a7cdfc215af986324cd5301b197"},{"key":"precedents","status":"ready","ids":["precedent:se:hfd-2025-not-38","precedent:se:nja-2021-s-99","precedent:se:nja-2020-s-497","precedent:se:nja-2016-s-169","precedent:se:nja-2015-s-811"],"sha256":"94815a80f9bad9bc2dab8e600d398f6eb3fd750c19909f5abda21433dc4bc43b"},{"key":"provision_links","status":"ready","ids":["provision_link:se:bokforingslagen"],"sha256":"882734357a0f40df4b526ec6843c436862932f25504c640522bfa6a1a351808c"},{"key":"outcome_patterns","status":"ready","ids":["outcome_pattern:se:bokforingslagen"],"sha256":"8e107bd41e5b7771e6c43bda40c66bdc42c269c7c5a016a7d460dd6a3fa30bac"}],"answers_full":[{"question":"Which obligations apply?","key":"obligations","status":"ready","answer":"1 obligations: Löpande bokföra alla affärshändelser, ha verifikationer, avsluta med årsbokslut eller årsredovisning och arkivera räkenskapsinformationen.","ids":["obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"urls":["https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"sha256":"58e5260c45554e93c7fdabf632c0541349d812606552c9a469433b11e2067e5c","reason":null},{"question":"Who is responsible?","key":"responsibility","status":"ready","answer":"Responsible roles: bokforingsskyldig.","ids":["obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"urls":["https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"sha256":"9e46fd73ea450a5b530c86ca4e56fc5f705ad8f3a960bbd9937e3c8d03416265","reason":null},{"question":"Which sanctions can be triggered?","key":"sanctions","status":"ready","answer":"1 sanctions; e.g. Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter.","ids":["sanction:se:bokforingslagen-art-brb-11-kap-5"],"urls":["https://legal.exploreworldai.com/api/public/v1/obj/sanction/se:bokforingslagen-art-brb-11-kap-5"],"sha256":"0c46779ab1e48d136250f760a906527bebdce9b4312306a39ae08acdff1cb25c","reason":null},{"question":"What are the risks?","key":"risks","status":"ready","answer":"Risk level medium across 1 roles.","ids":["risk_chain:se:bokforingslagen--bokforingsskyldig"],"urls":["https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/se:bokforingslagen--bokforingsskyldig"],"sha256":"1cfa4154e6faded05934ee750c936179392f3e964cb7c055243bd4c0d72ed48c","reason":null},{"question":"Which exceptions apply?","key":"exceptions","status":"ready","answer":"1 exceptions, e.g. Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.","ids":["exception:se:bokforingslagen-simplified-closing"],"urls":["https://legal.exploreworldai.com/api/public/v1/obj/exception/se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"sha256":"4b392ed6f6bd3bac753372598624fb3842ad6d1ba05835fc5d69db087f07bdcc","reason":null},{"question":"Which documentation is required?","key":"documentation","status":"ready","answer":"Keep: Accounting records and reports.","ids":["documentation_requirement:se:bokforingslagen--art-4-kap-1"],"urls":["https://legal.exploreworldai.com/api/public/v1/obj/documentation_requirement/se:bokforingslagen--art-4-kap-1"],"sha256":"30f040ae4a203b1b52e234baffe150900ee40a2dbc96cdaed298f0e9d453fb09","reason":null},{"question":"What does a compliance checklist look like?","key":"checklist","status":"ready","answer":"1 checks across 1 roles.","ids":["obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig"],"urls":[],"sha256":"453345ac75ec4160df60a18f24e8a6fe8b493a7cdfc215af986324cd5301b197","reason":null},{"question":"Which precedents support the answer?","key":"precedents","status":"ready","answer":"11 judgments in the register; 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