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.
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Source status
- Source reference registered, source text not re-verified
Bookkeeping Act (1999:1078) chapter 7 sections 2 and 6
Read date
Source
- Reference
- Bookkeeping Act (1999:1078) chapter 7 sections 2 and 6
- Acts
- BFL
- Area
- Company law, tax and finance
- Read date
- 2026-09-22
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
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