How long must accounting records be kept in Sweden?
Accounting records must be kept for seven years from the end of the calendar year in which the financial year closed. They must be stored in Sweden, in an orderly, secure and clearly surveyable manner, and in the form in which they reached the business. Records received on paper may be transferred to electronic form, but the original must then be kept for three years.
Source
- Reference
- Bookkeeping Act (1999:1078) chapter 7 sections 2 and 6
- Acts
- BFL
- Area
- Company law, tax and finance
- Read date
- 2026-09-09
Acts the answer rests on
- BFL · SFS 1999:1078
- Swedish Tax Agency
Other acts in the same area
- Penningtvättslagen · SFS 2017:630
- LVM · SFS 2007:528
- Marknadsmissbrukslagen · SFS 2016:1306
- Betaltjänstlagen · SFS 2010:751
- ABL · SFS 2005:551
Questions and answers
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.