Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer

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.

Share this page

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

Read the source at the publisher · BFL

Acts the answer rests on

Other acts in the same area

Questions and answers

Next step

Three ways to put the register to work in your own practice.

Start with your task