Methods of conservation
1 § Räkenskapsinformation skall bevaras i
1. normal readable form (document),
2. micro text that can be read with magnifiers, or
3. Another form that can be read, listened to, or otherwise comprehended only using technical aids (machine-readable medium) and through instant printing can be produced in a form referred to in 1 or 2.
Document, micro text and machine-readable medium with accounting information that the company has received from someone else must be kept in the state material when it came to the company. Document, micro text and machine-readable medium of accounting information to the company itself has been established shall be maintained in the condition of the material received during the accounting information was compiled.
Time and place of storage
2 § Dokument, micro text and machine readable media used to maintain accounting information must be durable and easily accessible. They shall be maintained until the tenth year after the end of the calendar year of the fiscal year ended. They are kept in Sweden, in orderly condition and in a safe and orderly manner.
Maskinutrustning och system som behövs för att presentera räkenskapsnformationen i den form som anges i 1 § first paragraph 1 or 2 shall be made available in Sweden throughout the period mentioned in paragraph.
Temporary storage of supporting overseas
3 § Om det finns särskilda skäl och är förenligt med god redovisningssed, receive a document that includes a verification, notwithstanding the provisions of 2 §, temporarily held abroad.
Abroad Premises Equipment mM.
3 a § Notwithstanding 2 §, a company store, computer readable media and keep the machinery and systems available in another country within the European Union on
1. location of storage and any amendments to this location is notified to the Tax Office or, in the case of companies under the supervision, to the FSA,
2. company at the request of Tax or Customs Service allows instant electronic access to accounting information for control purposes during the filing period, and
3. company through instant printing can produce accounting information in Sweden in a form referred to in 1 § 1 or 2.
Första stycket gäller också förvaring i ett land utanför Europeiska unionen med vilket det finns rättsliga instrument om ömsesidigt bistånd med en räckvidd som är likartad med de som föreskrivs i
– Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of financing the European Agricultural Guidance- and Guarantee Fund and of agricultural levies and customs duties in respect of VAT,
– Council Directive 77/799/EEC of 19 december 1977 concerning mutual assistance by the competent authorities of direct taxation, and
– Council Regulation (EEG) No 218/92 of the 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT). Create (2003:1135).
4 § Om det finns särskilda skäl, Tax Board may permit a company store, computer readable media abroad even if the conditions in 3 a § does not exist. In such cases, mechanical equipment and systems referred to in 2 § second paragraph shall be made available in the same country. The permit may be conditional and limited in time.
Tillstånd enligt första stycket ges av Finansinspektionen när det gäller företag som står under inspektionens tillsyn. Create (2003:1135).
Storage of documents mM. belonging to a branch abroad
5 § The provisions of 2 § of storage in Sweden does not document, micro text, readable media, equipment and systems for carrying out activities which it carries on through a branch abroad, if the company is accounting required in that country.
Transfer of the accounting machine-readable medium of another form
6 § Ett företag får förstöra ett maskinläsbart medium som används för att bevara räkenskapsinformation, of accounting information in a secure way to transfer documents, micro text or other machine-readable medium.
Om räkenskapsinformationen består av uppgifter som företaget har tagit emot från någon annan och är av det slag som företaget normalt bevarar på maskinläsbart medium, get the machine-readable medium, however, destroyed only from the fourth year after the end of the calendar year of the fiscal year ended. Create (2006:874).
When the accounting information must be destroyed
7 § Om det finns särskilda skäl, the Tax for certain cases, that documents, micro text and machine readable media used to maintain accounting information is destroyed before the end of the period specified in 2 §.
Tillstånd enligt första stycket ges av Finansinspektionen när det gäller företag som står under inspektionens tillsyn.
Även om ett tillstånd enligt första stycket har meddelats, Documents may be, micro text and machine readable media used to store information covered by the Act (2005:590) on the transparency of some financial relationships mM. not be destroyed until at least five years after the end of the calendar year of the fiscal year ended. Destruction may be made if the information maintained by other means. Create (2005:591).