se-income-tax

Section 1 -- Quick reference

Quick reference table

Field	Value
Country	Sweden (Konungariket Sverige)
Tax type	Personal income tax on business income (inkomst av näringsverksamhet)
Primary legislation	Inkomstskattelagen (IL, 1999:1229)
Supporting legislation	Skatteförfarandelagen (SFL, 2011:1244); Socialavgiftslagen (SAL, 2000:980); Bokföringslagen (BFL, 1999:1078)
Tax authority	Skatteverket (Swedish Tax Agency)
Filing portal	skatteverket.se / Mina sidor
Currency	SEK only
Return form	Inkomstdeklaration 1 with NE-bilaga (business income attachment)
Filing deadline (digital)	2 May of the following year
Filing deadline (via ombud)	16 June
F-skatt instalments	12th of each month
Kommunalskatt (municipal + regional)	Average 32.41% (range 28.98%--35.30%)
Statlig inkomstskatt (state tax)	20% on taxable earned income above SEK 625,800 (under 66); SEK 733,200 (66+)
Egenavgifter (self-employment contributions)	28.97% (full); 10.21% (age 66+)
Grundavdrag (basic deduction)	SEK 17,300--45,300 (under 66); up to SEK 86,500 (66+)
Jobbskatteavdrag	Tax credit reducing kommunalskatt; approximately SEK 44,000--46,000 for average earners
Contributor	Open Accountants Community
Validated by	Pending -- requires Swedish auktoriserad or godkänd revisor sign-off
Validation date	Pending

Read this whole section before classifying anything.

Key NE-bilaga fields

Field	Description
R1	Gross revenue (intäkter)
R2	Cost of goods sold
R3--R6	Operating expenses (by category)
R7	Depreciation (avskrivningar)
R8	Other expenses
R9	Net business result (överskudd/underskudd)
R14	Sjukpenninggrundande inkomst (SGI -- sickness benefit base)
R24	Räntefördelning (interest allocation)
R33--R35	Expansionsfond (expansion fund)

Conservative defaults

Ambiguity	Default
Unknown expense category	Not deductible
Unknown business-use proportion (phone, car, home office)	0% business use
Unknown whether capital or revenue expenditure	Capital (depreciate, do not expense)
Unknown moms treatment	Exclude moms from revenue and costs if momsregistrerad
Unknown municipality	Average kommunalskatt 32.41% (flag as estimated)
Unknown F-skatt status	Assume not registered (flag immediately)

Red flag thresholds

Threshold	Value
HIGH single-transaction size	SEK 50,000
HIGH tax-delta on a single conservative default	SEK 5,000
MEDIUM conservative-default count	>4 across the return
LOW absolute net tax position	SEK 100,000

Section 2 -- Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — bank statement for the tax year in CSV, PDF, or pasted text. Must cover 1 January to 31 December. Acceptable from any Swedish bank: Handelsbanken, SEB, Swedbank, Nordea, Danske Bank, Länsförsäkringar, Skandiabanken, or fintech banks (Revolut, Wise, N26).
• Recommended inputs — sales invoices for the year, purchase invoices for any expense above SEK 10,000, municipality of residence, NE-bilaga from prior year (for loss carry-forward and räntefördelning basis).
• Ideal inputs — complete bookkeeping (verifikationer), balance sheet for räntefördelning/expansionsfond calculations, prior year Inkomstdeklaration 1, F-skatt registration confirmation.
• Refusal policy if minimum is missing — SOFT WARN. If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This NE-bilaga was produced from bank statement alone. The reviewer must verify that expense classifications are correct and that capital items have been properly identified."

Refusal catalogue

• R-SE-1 -- Aktiebolag (AB) instead of enskild firma — Trigger: client operates through an AB (limited company). Message: "This skill covers enskild firma (sole proprietorship) only. AB taxation follows the corporate income tax rules (22% bolagsskatt) and different filing forms. Please use a separate skill or consult an auktoriserad revisor."
• R-SE-2 -- 3:12 rules (fåmansbolag) — Trigger: client has a closely held company and asks about dividend taxation under 3:12 rules. Message: "The 3:12 rules for fåmansbolag are outside the scope of this skill. Please consult an auktoriserad revisor."
• R-SE-3 -- International income — Trigger: client has significant foreign-source income or asks about tax treaty application. Message: "International income and tax treaty questions are outside this skill's scope. Please consult a qualified tax advisor."
• R-SE-4 -- Handelsbolag / kommanditbolag — Trigger: client operates through a partnership. Message: "Partnership taxation has specific rules for income allocation between partners. This skill covers enskild firma only."

Section 3 -- Transaction pattern library (the lookup table)

This is the deterministic pre-classifier for income tax purposes. When a transaction's counterparty matches a pattern in this table, apply the treatment directly. Do not second-guess. If none match, fall through to Tier 1 rules in Section 5.

How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement. If multiple patterns match, use the most specific.

3.1 Swedish banks (fees and interest -- classify correctly)

Swedish banks pattern table

Pattern	Treatment	Notes
HANDELSBANKEN	Bank charges: deductible expense (R3--R6)	Monthly/annual service fees
SEB, SKANDINAVISKA ENSKILDA	Bank charges: deductible expense	Same
SWEDBANK, SPARBANKEN	Bank charges: deductible expense	Same
NORDEA	Bank charges: deductible expense	Same
DANSKE BANK	Bank charges: deductible expense	Same
LÄNSFÖRSÄKRINGAR	Bank charges: deductible expense; insurance premiums: deductible if business	Separate fee lines from insurance
REVOLUT, WISE, N26 (fee lines)	Deductible expense for transaction/maintenance fees	Check for separate subscription invoices
RÄNTA, INTEREST (credit)	EXCLUDE from business income	Interest income is inkomst av kapital, not näringsverksamhet
RÄNTA, INTEREST (debit)	Deductible if business loan interest	If personal loan interest: EXCLUDE
LÅN, LOAN (principal movements)	EXCLUDE	Loan principal is not income or expense

3.2 Swedish government, tax authority, and statutory bodies

Government bodies pattern table

Pattern	Treatment	Notes
SKATTEVERKET, SKV	EXCLUDE	Tax payment (F-skatt, moms, arbetsgivaravgifter) -- not a deductible expense
SKATTEKONTO	EXCLUDE	Tax account movement
F-SKATT	EXCLUDE	Preliminary tax payment
BOLAGSVERKET	Deductible expense	Company registration fees
MOMS, MERVÄRDESKATT (payment to SKV)	EXCLUDE	VAT remittance
FÖRSÄKRINGSKASSAN	EXCLUDE	Social insurance authority -- benefits or repayments
KRONOFOGDEN	NOT deductible	Enforcement fees/fines -- public policy
ARBETSFÖRMEDLINGEN	EXCLUDE	Employment agency -- government body

3.3 Swedish utilities and telecoms

Utilities and telecoms pattern table

Pattern	Treatment	Notes
VATTENFALL	Deductible if business premises electricity	If home: apportion business %
E.ON, FORTUM	Same as above	Electricity supplier
STOCKHOLMS STAD, [municipality] KOMMUN (water/waste)	Deductible if business premises	Apportion if home office
TELIA, TELENOR, TRE (3), HALEBOP, COMVIQ	Deductible: business phone/internet	If mixed-use: apportion business %
BREDBANDSBOLAGET, BAHNHOF	Deductible: business internet	If mixed-use: apportion

3.4 Insurance

Insurance pattern table

Pattern	Treatment	Notes
LÄNSFÖRSÄKRINGAR, TRYGG-HANSA, IF SKADEFÖRSÄKRING	Deductible if business insurance (professional indemnity, business property)	Personal insurance: NOT deductible
FOLKSAM, SKANDIA	Same	Separate business from personal lines
PENSIONSFÖRSÄKRING, IPS	EXCLUDE from business	Pension -- separate deduction in inkomst av kapital

3.5 SaaS and software -- international

SaaS/software international pattern table

Pattern	Billing entity	Treatment	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	Deductible expense; moms: reverse charge	Exclude moms from cost if momsregistrerad
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	Deductible expense	Same
ADOBE	Adobe Systems Software Ireland Ltd (IE)	Deductible expense	Same
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	Deductible expense (marketing)	Same
GITHUB	GitHub Inc (US)	Deductible expense	Non-EU; reverse charge moms
SLACK, ATLASSIAN, ZOOM	Various IE/NL/US entities	Deductible expense	Check billing entity for moms
OPENAI, CHATGPT, ANTHROPIC, CLAUDE	US entities	Deductible expense	Non-EU
NOTION	Notion Labs Inc (US)	Deductible expense	Non-EU
FIGMA, CANVA	US/AU entities	Deductible expense	Non-EU
SPOTIFY TECHNOLOGY	Spotify AB (SE)	Deductible expense if business use	Swedish entity -- domestic moms

3.6 Professional services (Sweden)

Professional services pattern table

Pattern	Treatment	Notes
REVISOR, REDOVISNING, BOKFÖRING, ACCOUNTING	Deductible expense (R3--R6)	Accountancy/bookkeeping fees -- always deductible
ADVOKAT, JURIST, LAWYER	Deductible expense	If business legal matter
NOTARIUS, NOTARY	Deductible expense	If business transaction
KONSULT (received from)	REVENUE (R1)	Client paying for consulting services

3.7 Payroll and social contributions (exclude or classify)

Payroll pattern table

Pattern	Treatment	Notes
LÖN, SALARY, LÖNEUTBETALNING (outgoing to employees)	Deductible expense (R3--R6)	Staff salary cost
ARBETSGIVARAVGIFT (payment to SKV)	Deductible expense	Employer social contributions
EGENAVGIFTER (own social contributions)	Deductible via schablonavdrag (25%)	See Section 5, Step 2
FACKAVGIFT, UNIONEN, IF METALL	Deductible expense	Trade union dues for employees

3.8 Transport and travel

Transport and travel pattern table

Pattern	Treatment	Notes
SL, VÄSTTRAFIK, SKÅNETRAFIKEN	Deductible if business travel	Public transport for business trips
SJ, MTRX (train)	Deductible if business travel	Document purpose
SAS, NORWEGIAN, RYANAIR (flights)	Deductible if business travel	Document purpose and destination
TAXI STOCKHOLM, TAXI KURIR, UBER, BOLT	Deductible if business travel	Document purpose
OKQ8, CIRCLE K, PREEM, SHELL, ST1 (fuel)	Deductible: business portion only	If private car: SEK 25.00/mil standard rate instead
BILPROVNING (vehicle inspection)	Deductible if business vehicle	Private car: include in km-rate
PARKERING, APCOA, EASYPARK	Deductible if business purpose	Document occasion

3.9 Office and supplies

Office and supplies pattern table

Pattern	Treatment	Notes
STAPLES, OFFICE DEPOT, CLAS OHLSON	Deductible expense	Office supplies
IKEA (business furniture)	Capital if > SEK 5,000; else deductible expense	Check half prisbasbelopp threshold
ELGIGANTEN, MEDIAMARKT, KOMPLETT	Capital if > SEK 5,000 and life > 3 years; else deductible	Computer/electronics
POSTNORD	Deductible expense	Postage and shipping
WEBHALLEN, INET	Capital or expense depending on amount	IT equipment

3.10 Food and entertainment

Food and entertainment pattern table

Pattern	Treatment	Notes
ICA, COOP, WILLYS, HEMKÖP, LIDL	Default: NOT deductible (personal provisioning)	Only deductible if hospitality/catering business
RESTAURANT, RESTAURANG (any named restaurant)	NOT deductible: external representation food	SEK 0 deduction for external meals
INTERN REPRESENTATION	Deductible up to SEK 300/person/event	Internal events only; enklare förtäring

3.11 Rent and property

Rent and property pattern table

Pattern	Treatment	Notes
HYRA, HYRESVÄRD, [landlord name] (monthly rent)	Deductible if dedicated business premises	Home office: use proportional or SEK 2,000 standard
HEMFÖRSÄKRING (home insurance)	NOT deductible unless home office proportion	Apportion if home office claimed
BOSTADSRÄTTSFÖRENING, BRF	NOT deductible unless home office proportion	Monthly fee for housing cooperative

3.12 Internal transfers and exclusions

Internal transfers and exclusions pattern table

Pattern	Treatment	Notes
EGEN ÖVERFÖRING, OWN TRANSFER, INTERNAL	EXCLUDE	Internal account movement
EGET UTTAG, EGNA UTTAG, DRAWINGS	EXCLUDE	Owner drawings -- not an expense
INSÄTTNING, OWN DEPOSIT	EXCLUDE	Owner capital injection
UTDELNING, DIVIDEND	EXCLUDE	Dividend (capital income, not business)
SPARANDE, SAVINGS	EXCLUDE	Transfer to savings

Section 4 -- Worked examples

These are four fully worked income tax classifications drawn from a hypothetical Swedish enskild firma IT consultant.

Example 1 -- SaaS subscription (reverse charge moms interaction)

Input line: 2025-03-15 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Workspace ; -1,200.00 SEK

Reasoning: Google Ireland Ltd is an EU entity (Section 3.5). The consultant is momsregistrerad. Reverse charge moms applies -- the consultant reports output moms and claims input moms on the momsdeklaration (net zero). For income tax purposes, the expense is deductible at the net amount (SEK 1,200). Moms is NOT included in R1 revenue or expense costs.

Classification: Deductible business expense, R3--R6 (software/IT). Amount: SEK 1,200.

Example 2 -- Capital equipment above threshold

Input line: 2025-06-20 ; ELGIGANTEN ; DEBIT ; MacBook Pro 14" ; -22,990.00 SEK

Reasoning: SEK 22,990 exceeds half prisbasbelopp (approximately SEK 5,000 in 2025) and the asset has a useful life over 3 years. Must enter the inventarier pool as a capital asset. Not directly expensed. Depreciation year 1 = 30% of SEK 22,990 = SEK 6,897 (räkenskapsenlig avskrivning).

Classification: Capital asset (inventarier pool). R7 depreciation = SEK 6,897. Do NOT put SEK 22,990 in R3--R6.

Example 3 -- External restaurant meal (not deductible)

Input line: 2025-09-10 ; RESTAURANG PELIKAN STOCKHOLM ; DEBIT ; Client dinner ; -2,400.00 SEK

Reasoning: External representation food costs are NOT deductible for income tax in Sweden. Only simpler refreshments (enklare förtäring) at internal events are deductible up to SEK 300/person. This is a client dinner -- zero deduction regardless of business purpose.

Classification: NOT deductible. Exclude from R3--R6 expenses entirely.

Example 4 -- Home office standard deduction

Input line: (No single bank line -- client claims home office)

Reasoning: The client can choose either the standard deduction of SEK 2,000/year or actual costs proportional to floor area. Cannot combine both. If actual costs exceed SEK 2,000 and the client has a dedicated room, actual method may be better but requires documentation.

Classification: R3--R6 expense, SEK 2,000 (standard deduction). Flag for reviewer if actual costs are claimed instead.

Section 5 -- Tier 1 rules (deterministic)

5.1 Kommunalskatt computation

• Kommunalskatt computation — Applied to taxable earned income (beskattningsbar förvärvsinkomst) at the municipality rate. If municipality unknown, use 32.41%. Range: 28.98% (Österåker) to 35.30% (Degerfors). (IL kap. 65)

5.2 Egenavgifter and schablonavdrag

• Egenavgifter and schablonavdrag — Egenavgifter = 28.97% of net business profit (10.21% for age 66+). Since egenavgifter are calculated on the profit they reduce, apply schablonavdrag of 25% as preliminary deduction from net business profit. Actual egenavgifter reconciled on the return. (SAL)
• Schablonavdrag computation — (1) Net profit before egenavgifter = X. (2) Schablonavdrag = X x 25% = Y. (3) Taxable business income = X - Y. (4) Actual egenavgifter computed on final adjusted base. (SAL)

5.3 Statlig inkomstskatt

• Statlig inkomstskatt — 20% on taxable earned income above SEK 625,800 (under 66) or SEK 733,200 (66+). Below the brytpunkt: 0% state tax. (IL kap. 65)

5.4 Grundavdrag

• Grundavdrag — Income-dependent basic deduction. Minimum SEK 17,300, maximum SEK 45,300 (under 66); up to SEK 86,500 (66+). Computed automatically by Skatteverket. Reduces taxable earned income before both kommunalskatt and statlig skatt. (IL kap. 63)

5.5 Capital expenditure threshold

• Capital expenditure threshold — Assets above half prisbasbelopp (approximately SEK 5,000) with useful life over 3 years: must enter inventarier pool and depreciate. Assets below or with life under 3 years: expense immediately (direktavdrag). (IL kap. 18)

5.6 Depreciation rates

• Depreciation rates — Inventarier (machinery, equipment): 30% declining balance (räkenskapsenlig avskrivning) or 20% straight-line (supplementary rule). Buildings: 2--5% straight-line. Goodwill: pooled with inventarier at 30%. (IL kap. 18, 19, 20)

5.7 Motor vehicle standard rate

• Motor vehicle standard rate (2025) — SEK 25.00/mil SEK per mil (business travel using a private car; alternative: actual costs with logbook apportionment) (IL kap. 16)

5.8 Home office deduction

• Home office deduction — Standard deduction: SEK 2,000/year (no documentation required). Alternative: actual proportional costs (requires floor area calculation and dedicated room). Cannot combine both methods. (IL kap. 16)

5.9 Representation

• Representation — Internal: up to SEK 300/person/event for enklare förtäring. External: food costs NOT deductible for income tax (even if limited moms deduction applies). (IL kap. 16)

5.10 Moms interaction

• Moms interaction — Moms collected on sales: NOT income (exclude from R1). Input moms recovered: NOT an expense (exclude from costs). Non-deductible moms (e.g., representation): IS an expense. Non-momsregistrerad (under SEK 80,000 turnover): no moms separation needed, gross = net. (ML)

5.11 F-skatt

• F-skatt — All self-employed must register for F-skatt. Monthly instalments due 12th of each month. Without F-skatt, clients paying the individual must pay arbetsgivaravgifter. (SFL kap. 55)

5.12 Loss carry-forward

• Loss carry-forward — Business losses (underskudd) carry forward to future years within the same income category (näringsverksamhet). No time limit on carry-forward. (IL kap. 40)

5.13 Record keeping

• Record keeping — Minimum retention: 7 years from end of calendar year. Must follow god redovisningssed. Digital or paper permitted. (BFL)

Section 6 -- Tier 2 catalogue (reviewer judgement required)

6.1 Jobbskatteavdrag computation

• Jobbskatteavdrag computation — Why ambiguous: Complex formula based on earned income, kommunalskatt rate, and age. Default: Do not compute manually -- flag for reviewer or use Skatteverket's calculator. Question: "What is your municipality of residence? (Required for precise jobbskatteavdrag.)"

6.2 Expansionsfond allocation

• Expansionsfond allocation — Why ambiguous: Requires accurate kapitalunderlag using SKV 2196. 20.6% tax on allocation, deferred until reversal. Maximum limited by net business assets. Default: Do not allocate without reviewer confirmation. Question: "Do you want to allocate profit to expansionsfond? If so, provide your net business assets (kapitalunderlag) calculation."

6.3 Räntefördelning

• Räntefördelning — Why ambiguous: Positive räntefördelning reclassifies business income as capital income (30% tax). Requires net business assets > SEK 50,000. Rate: 2.96% (statslåneräntan + 6pp). Default: Do not apply without reviewer confirmation. Question: "What were your net business assets at the start of the income year?"

6.4 Mixed-use phone/internet

• Mixed-use phone/internet — Why insufficient: Business proportion unknown from bank statement alone. Default: 0% business use. Question: "Is this a dedicated business line or mixed-use? What percentage is business?"

6.5 Motor vehicle documentation

• Motor vehicle documentation — Why insufficient: Business km unknown. Default: Use standard rate SEK 25.00/mil only with documented business km. Question: "Do you have a logbook showing business vs private km?"

6.6 Home office -- actual vs standard

• Home office -- actual vs standard — Why ambiguous: Choice of method affects deduction amount. Default: SEK 2,000 standard deduction. Question: "Do you have a dedicated room exclusively for business? What is its proportion of total floor area?"

6.7 Negative räntefördelning

• Negative räntefördelning — Why ambiguous: Mandatory if business capital deficit exceeds SEK 500,000 change during year. Reclassifies capital income as business income. Default: Flag for reviewer. Question: "Has your business capital changed by more than SEK 500,000 during the year?"

Section 7 -- Excel working paper template

Sheet "Transactions"

Sheet Transactions columns

Column	Content
A	Date (YYYY-MM-DD)
B	Counterparty
C	Description
D	Amount (SEK, positive = income, negative = expense)
E	Category (R1 Revenue / R2 COGS / R3-R6 Expense / R7 Depreciation / EXCLUDE / CAPITAL)
F	Deductible amount (after any apportionment)
G	Default? (Y/N)
H	Question for client
I	Notes

Sheet "NE-bilaga Summary"

NE-bilaga Summary formulas

Row	Field	Formula
R1	Gross revenue	=SUMIFS(Transactions!F:F, Transactions!E:E, "R1")
R2	Cost of goods sold	=SUMIFS(Transactions!F:F, Transactions!E:E, "R2")
R3-R6	Operating expenses	=SUMIFS(Transactions!F:F, Transactions!E:E, "R3-R6")
R7	Depreciation	=SUMIFS(Transactions!F:F, Transactions!E:E, "R7")
R9	Net result	=R1-R2-R3_R6-R7

Sheet "Tax Computation"

Tax Computation steps

Step	Description	Formula
1	Net business profit (R9)	From NE-bilaga
2	Schablonavdrag (25%)	=Step1 * 0.25
3	Taxable business income	=Step1 - Step2
4	Grundavdrag	Manual entry (income-dependent)
5	Beskattningsbar förvärvsinkomst	=Step3 - Step4
6	Kommunalskatt	=Step5 * [rate]
7	Statlig skatt	=MAX(0, (Step5 - 625800) * 0.20)
8	Jobbskatteavdrag	Manual entry (complex formula)
9	Estimated tax	=Step6 + Step7 - Step8
10	Egenavgifter	=Step3 * 0.2897

Section 8 -- Bank statement reading guide

CSV format conventions. Handelsbanken exports use semicolon delimiters with YYYY-MM-DD dates. SEB exports use comma or tab delimiters. Swedbank exports typically use semicolons with DD/MM/YYYY dates -- confirm format. Common columns: Datum (Date), Text (Description), Belopp (Amount), Saldo (Balance).

Swedish language variants. Common descriptions: lön (salary), hyra (rent), ränta (interest), avgift (fee), köp (purchase), insättning (deposit), uttag (withdrawal), överföring (transfer), faktura (invoice), betalning (payment).

Internal transfers and exclusions. Own-account transfers between the client's Handelsbanken, SEB, Swedbank accounts. Labelled "egen överföring", "överföring mellan konton", "sparande". Always exclude.

Moms interaction. If client is momsregistrerad, bank statement amounts include moms. For income tax, expenses should be recorded net of recoverable moms. If moms is not recoverable (blocked categories), include gross amount.

F-skatt payments. Monthly payments to Skatteverket labelled "F-skatt" or "skattekonto". These are tax payments, NOT business expenses. Always exclude.

Egenavgifter. Self-employment contributions are not visible as separate bank transactions -- they are computed on the return. Do not look for them in the bank statement.

Foreign currency. Convert to SEK at the transaction date rate. Use Riksbanken's daily exchange rates.

Cryptic card purchases. Swedish bank statements often show merchant category codes or abbreviated names. If the counterparty cannot be identified, ask the client.

Section 9 -- Onboarding fallback (only when inference fails)

9.1 Business form

• Business form — Inference: Account holder name matching a personal name = enskild firma. "AB" suffix = aktiebolag (refuse via R-SE-1). Fallback: "Are you an enskild firma (sole trader) or operating through a company?"

9.2 Municipality

• Municipality — Inference: Address on bank statement or prior correspondence. Fallback: "Which municipality do you live in? (Determines your kommunalskatt rate.)"

9.3 F-skatt status

• F-skatt status — Inference: Presence of F-skatt payments in bank statement. Fallback: "Are you registered for F-skatt?"

9.4 Moms registration

• Moms registration — Inference: Moms payments to Skatteverket in bank statement. Fallback: "Are you momsregistrerad (VAT registered)?"

9.5 Age

• Age — Inference: Not inferable from bank statement. Always ask if relevant to tax computation. Fallback: "What is your age at the start of the income year? (Affects grundavdrag, egenavgifter rate, and brytpunkt.)"

9.6 Industry

• Industry — Inference: Counterparty mix, invoice descriptions. Fallback: "In one sentence, what does your business do?"

9.7 Prior year losses

• Prior year losses — Inference: Not inferable from single-year statement. Fallback: "Do you have any losses carried forward from prior years (underskudd)?"

9.8 Net business assets

• Net business assets — Inference: Not inferable from bank statement alone. Fallback: "What were your net business assets at the start of the year? (Required for räntefördelning and expansionsfond.)"

9.9 Other income

• Other income — Inference: Employment income visible as salary credits. Fallback: "Do you have other income sources -- employment, rental, capital gains?"

9.10 Expansionsfond / räntefördelning elections

• Expansionsfond / räntefördelning elections — Inference: Not inferable. Fallback: "Do you want to allocate to expansionsfond or apply räntefördelning? (Requires separate computation.)"

Section 10 -- Reference material

Test suite

Input: Enskild firma, Stockholm (kommunalskatt 30.44%), born 1985, gross revenue SEK 800,000, allowable expenses SEK 200,000, no expansionsfond or räntefördelning. Expected: Net profit = SEK 600,000. Schablonavdrag = SEK 150,000. Taxable business income = SEK 450,000. Grundavdrag ~SEK 17,300. Beskattningsbar = SEK 432,700. Below brytpunkt: no statlig skatt. Kommunalskatt = ~SEK 131,714. Less jobbskatteavdrag. Plus egenavgifter (28.97% on adjusted base).

Input: Kommunalskatt 32.41%, born 1980, net business income SEK 900,000. Expected: After schablonavdrag and grundavdrag, taxable earned income exceeds SEK 625,800. Statlig skatt at 20% on the excess.

Input: Net business income SEK 500,000, client allocates SEK 200,000 to expansionsfond. Expected: Expansionsfondsskatt = SEK 200,000 x 20.6% = SEK 41,200. Taxable business income reduced to SEK 300,000.

Input: Client buys office furniture for SEK 20,000, deducts full amount. Expected: Above threshold, life > 3 years. Inventarier pool. Depreciation = SEK 6,000 year 1. Correct: remove SEK 20,000 from expenses, add SEK 6,000 depreciation.

Input: Momsregistrerad client reports SEK 1,250,000 gross receipts including 25% moms. Expected: NE R1 = SEK 1,000,000. Exclude SEK 250,000 moms.

Input: Net business assets SEK 500,000. Business income SEK 400,000. Expected: Räntefördelningsbelopp = SEK 14,800 (500,000 x 2.96%). Reclassified to capital income (30% tax). Taxable business income = SEK 385,200.

Edge case registry

EC1 -- Statlig skatt below brytpunkt. Never apply 20% state tax on income below SEK 625,800. EC2 -- Egenavgifter not deducted. Always apply 25% schablonavdrag. Egenavgifter are deductible. EC3 -- Capital expenditure expensed directly. Assets above half prisbasbelopp with life > 3 years must be depreciated. EC4 -- Moms included in revenue. For momsregistrerade, R1 = net of moms. EC5 -- Expansionsfond reversed without taxation. Must be reversed and taxed on cessation. EC6 -- Jobbskatteavdrag on capital income. Only applies to earned income. EC7 -- F-skatt not registered. Must register immediately. EC8 -- Home office: standard + actual combined. Cannot combine -- choose one. EC9 -- Representation food deducted. External representation food: NOT deductible. EC10 -- Negative räntefördelning ignored. Mandatory when thresholds exceeded.

Prohibitions

• NEVER apply statlig inkomstskatt below the brytpunkt
• NEVER forget egenavgifter schablonavdrag deduction
• NEVER include moms in NE-bilaga revenue for momsregistrerade clients
• NEVER expense capital items above half prisbasbelopp with life > 3 years
• NEVER allow external representation food deductions
• NEVER combine standard and actual home office deductions
• NEVER ignore mandatory negative räntefördelning
• NEVER apply jobbskatteavdrag to capital income
• NEVER present calculations as definitive -- always label as estimated
• NEVER advise on international income, 3:12 rules, or complex restructuring -- escalate

Sources

1. Inkomstskattelagen (IL, 1999:1229) -- https://www.riksdagen.se
2. Skatteförfarandelagen (SFL, 2011:1244)
3. Socialavgiftslagen (SAL, 2000:980)
4. Bokföringslagen (BFL, 1999:1078)
5. Skatteverket guidance -- https://www.skatteverket.se

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