{"schema_version":1,"fetched_at":"2026-10-25T11:26:55.239Z","built_at":"2026-10-15","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:bokforingslagen:7-kap-5","jurisdiction":"se","law":{"key":"bokforingslagen","title":"Bokföringslag (1999:1078)","official_id":"SFS 1999:1078","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-1999-1078/","version_note":"Ändrad t.o.m. SFS 2024:342"},"label":"7 kap. 5 §","heading":null,"chapter":"7","in_force_from":null,"in_force_until":null,"text":"Bestämmelserna i 2 § om förvaring i Sverige gäller inte pappershandlingar, elektroniska handlingar, utrustning och system som avser verksamhet som företaget bedriver genom ett avdelningskontor som är beläget utomlands och som har självständig förvaltning, om företaget är bokföringsskyldigt i det andra landet. Lag (2024:342).","sha256":"cfdf04ebd26371488d939abe52e0a5b4def7dde57e7d916b0dd48f7e0e18d321","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/bokforingslagen/7-kap-5","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"relations":{"label":"7 kap. 5 §","obligations":"not_in_register","practice":"not_in_register","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":{"reason":"no_authority","authority":null,"decided_by":"allmän domstol efter åtal från Ekobrottsmyndigheten","sv":"Ingen myndighet fattar beslut om bokföringsskyldigheten. Bokföringsbrott prövas av allmän domstol efter åtal, och Bokföringsnämnden ger bara allmänna råd.","en":"No authority decides on the duty to keep accounts. Bookkeeping offences are tried by general courts after prosecution; the Accounting Standards Board only issues guidance."},"praxis_line":"https://legal.exploreworldai.com/api/public/v1/praxis-line?jurisdiction=se&act=bokforingslagen","relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"node":{"node_version":1,"id":"provision:se:bokforingslagen:7-kap-5","type":"provision","label":"7 kap. 5 §","heading":null,"text_sha256":"cfdf04ebd26371488d939abe52e0a5b4def7dde57e7d916b0dd48f7e0e18d321","url":"https://legal.exploreworldai.com/lagtext/se/bokforingslagen/7-kap-5","version_note":"Ändrad t.o.m. SFS 2024:342","counts":{"obligations":0,"sanctions":0,"cases":0,"authority_decisions":0,"counterparts":2},"edges":[{"type":"counterpart_of","to":"law:no:bokforingsloven","label":"Bokføringsloven","basis":"curated_map:mp-v1"},{"type":"counterpart_of","to":"law:no:regnskapsloven","label":"Regnskapsloven","basis":"curated_map:mp-v1"}],"timeline":"not_in_register","cross_jurisdiction":{"level":"law","mapping":"mp-v1","note":"Funktionell motsvarighet på lagnivå, inte paragraf för paragraf.","items":[{"id":"law:no:bokforingsloven","label":"Bokføringsloven"},{"id":"law:no:regnskapsloven","label":"Regnskapsloven"}]},"gaps":["obligations","sanctions","cases","authority_decisions"],"requires":"not_in_register","obligations":[],"sanctions":[],"on_breach":"not_in_register","compliance_impact":{"exposure":"unknown","rule":"high = sanktion och praxis eller beslut; medium = sanktion; low = skyldighet utan sanktion; unknown = ingen skyldighet i registret"},"evidence":[{"kind":"official_text","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-1999-1078/","machine_url":"https://data.riksdagen.se/dokument/sfs-1999-1078.text","text_sha256":"cfdf04ebd26371488d939abe52e0a5b4def7dde57e7d916b0dd48f7e0e18d321"}],"confidence":{"score":0.65,"formula":"cs-v1","weights":{"text":0.4,"obligations":0.2,"cases":0.15,"authority_decisions":0.15,"counterparts":0.1},"note":"Mäter hur väl relationerna är belagda i registret, inte rättslig säkerhet."},"knowledge_gaps":[{"field":"obligations","status":"not_in_register","reason":"Ingen skyldighet för paragrafen finns i registret ännu."},{"field":"sanctions","status":"not_in_register","reason":"Ingen sanktion är kopplad till paragrafens skyldigheter i registret."},{"field":"cases","status":"not_in_register","reason":"Ingen dom i registret anger paragrafen i sin lagrumsförteckning."},{"field":"authority_decisions","status":"not_in_register","reason":"Ingen myndighet fattar beslut om bokföringsskyldigheten. Bokföringsbrott prövas av allmän domstol efter åtal, och Bokföringsnämnden ger bara allmänna råd."}],"node_hash":"04f6b197917b19456831b50fd9278050fca58d0d60c403ad99b19377ccef91df","method":"Deterministiska kanter ur registret och domstolarnas lagrumsförteckning; motsvarigheter ur kurerad karta mp-v1. Inga modellgenererade relationer.","source":"Source: NovaCopilot","consequence":{"consequence_version":1,"chain":["duty_bearer","action","deadline","evidence_required","exceptions","risk_level","likely_outcomes","historical_outcomes","related_rules"],"duties":"not_in_register","risk_level":{"level":"unknown","rule":"rl-v1: sanktion 2 + myndighetsbeslut 2 + praxis 1 + frist ≤30 dygn 1; ≥4 high, ≥2 medium, ≥1 low"},"likely_outcomes":"not_in_register","historical_outcomes":"not_in_register","related_rules":[{"id":"law:no:bokforingsloven","label":"Bokføringsloven"},{"id":"law:no:regnskapsloven","label":"Regnskapsloven"}],"coverage":{"score":0.22,"covered":2,"of":9,"dimensions":{"duty_bearer":false,"action":false,"deadline":false,"evidence":false,"exceptions":false,"risk_level":false,"likely_outcomes":false,"historical_outcomes":true,"related_rules":true},"formula":"cov-v1"},"confidence":{"score":0.3,"formula":"cf-v1: 0.3 + 0.14 per källbelagd dimension (roll, åtgärd, frist, undantag, praxis/beslut)","note":"Mäter belägg i registret, inte rättslig säkerhet."},"change_impact":{"level":"none_registered","repealed":false,"changed_last_365d":false,"new_practice_last_365d":0,"rule":"ci-v1: high = upphävd; medium = ändrad senaste året eller minst tre nya avgöranden; low = minst ett nytt avgörande","watch":"https://legal.exploreworldai.com/api/public/v1/changes?since=2025-10-25"},"gaps":[{"field":"duty_bearer","status":"not_in_register"},{"field":"action","status":"not_in_register"},{"field":"deadline","status":"not_in_register"},{"field":"evidence","status":"not_in_register"},{"field":"exceptions","status":"not_in_register"},{"field":"risk_level","status":"not_in_register"},{"field":"likely_outcomes","status":"not_in_register"}],"gap_priority":null,"computed_at":"2026-10-25T11:26:55.239Z","consequence_hash":"197e4e8bc8562e364b1572acd91d95605e5a7e4a66916d8865b02677d2dcd69f","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}},"_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/provisions","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}