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+# Product Requirements Document: Influencer Business-in-a-Box MVP
+
+## Executive Summary
+
+A financial management system for Swedish influencers and content creators operating as sole proprietors (enskild firma). The core value proposition: eliminate tax anxiety and administrative burden through automated compliance.
+
+## Target User
+
+- Swedish content creators operating as:
+  - Enskild näringsidkare (sole proprietor)
+  - Aktiebolag (limited company)
+- Income from multiple sources: brand deals, affiliate
+- Revenue range: 50k-2M SEK/year
+- Pain: Fear of Skatteverket, hatred of admin, confusion about VAT on international payments
+
+## Entity Type Differences
+
+| Aspect | Enskild Firma | Aktiebolag |
+|--------|---------------|------------|
+| Tax on profit | Egenavgifter (28.97%) + kommunalskatt (~32%) | Bolagsskatt (20.6%) |
+| Owner payment | Eget uttag (withdrawal) | Lön + utdelning |
+| Annual filing | NE-bilaga | Årsredovisning + INK2 |
+| VAT | Same rules | Same rules |
+| Personal liability | Yes | No (limited) |
+
+MVP focuses on shared features (invoicing, VAT, transactions). Entity-specific tax calculations adapt based on company_settings.entity_type.
+
+## MVP Scope
+
+### In Scope (Phase 1)
+
+1. **Real-time Tax Dashboard** ("Disponibelt Saldo")
+   - Show available balance after estimated tax, employer contributions (egenavgifter), and VAT
+   - Visual "locked" vs "spendable" money display
+   - Adapt calculations based on entity type (enskild firma vs AB)
+   - Compare against user's debiterad preliminärskatt (F-skatt level) to warn about under/overpayment
+
+2. **Bank Integration via Enable Banking (PSD2)**
+   - Connect multiple bank accounts
+   - Real-time transaction sync
+   - Consent renewal handling (90-180 days)
+
+3. **Transaction Categorization**
+   - Swipe interface: Business / Private / Unsure
+   - Expense categories with schablonavdrag suggestions
+   - Smart defaults: hemmakontor 2000 kr/year, bil 18.50 kr/mil
+
+4. **Invoice Generation**
+   - Create professional PDF invoices
+   - Multi-currency support (SEK, EUR, USD)
+   - Auto-convert foreign currency to SEK using Riksbanken daily rates
+   - Automatic VAT logic:
+     - Swedish customer: 25% VAT
+     - EU business (with VAT number): Reverse charge
+     - Non-EU: No VAT
+   - Customizable starting invoice number
+   - Credit notes (kreditfaktura) for corrections
+
+5. **Income Overview**
+   - Aggregate invoiced revenue + platform payouts
+   - Track against VAT registration threshold (80k SEK)
+   - Selectable momsperiod (monthly/quarterly)
+
+### Out of Scope (Future Phases)
+
+- Receipt photo capture and matching
+- Benefits/gifts tracking (förmånshantering)
+- NE-bilaga / Årsredovisning auto-generation
+- Automated payment reminders
+- Quotes/proforma invoices
+- English UI
+
+## User Stories
+
+### Onboarding (Required before feature access)
+- As a new user, I complete a guided setup wizard before accessing the app
+- As a user, I select my entity type (enskild firma or aktiebolag)
+- As a user, I enter my company details (name, org.nr, address)
+- As a user, I confirm my F-skatt registration status
+- As a user, I set my VAT registration status and momsperiod
+- As a user, I enter my preliminary tax (debiterad F-skatt) amount
+- As a user, I add my bank details for invoice payments
+- As a user, I connect at least one bank account via Enable Banking
+- As a user, I cannot skip required fields - all must be completed
+
+### Dashboard
+- As a user, I see my total balance, locked tax amount, and spendable amount immediately on login
+- As a user, I see a warning when approaching VAT registration threshold
+
+### Transactions
+- As a user, I connect my bank account securely
+- As a user, I categorize transactions by swiping
+- As a user, I can edit categorization later
+- As a user, I see uncategorized transaction count as a badge
+
+### Invoicing
+- As a user, I create an invoice in under 60 seconds
+- As a user, the system auto-detects if reverse charge applies
+- As a user, I download PDF or copy link to hosted invoice
+- As a user, I see invoice status: draft, sent, paid, overdue
+
+### Settings
+- As a user, I enter my company details once (org.nr, F-skatt, address)
+- As a user, I save customer profiles for repeat invoicing
+
+## Success Metrics
+
+- Time to first invoice: <5 minutes from signup
+- Transaction categorization rate: >80% within 7 days
+- User retention at 30 days: >40%
+
+## Constraints
+
+- Must comply with Swedish Bokföringslagen
+- Bank integration must use licensed PSD2 provider (TSP model via Tink/Nordigen)
+- Invoice PDF must contain all legally required fields
+- All financial calculations are estimates, not tax advice (disclaimer required)
+- 7-year retention of all räkenskapsinformation per Bokföringslagen
+- Non-custodial design: app never holds user funds
+- GDPR compliant with EU/EES data residency
+
+## Regulatory Notes for MVP
+
+### PSD2 Strategy
+Use Technical Service Provider (TSP) model. Nordigen offers free AISP tier. Avoids 125k EUR capital requirement and FI licensing process.
+
+### Non-Custodial Principle
+Critical: System must never hold client funds. For tax savings feature, use PISP to move funds to user's own separate bank account, not an app-controlled wallet. This avoids Lagen om redovisningsmedel requirements.
+
+### Data Retention
+- Bokföringslagen requires 7-year retention of verifikationer
+- GDPR "right to be forgotten" does not override this legal obligation
+- Technical lock must prevent deletion of accounting records even on account closure
+- Non-accounting data (support chats, preferences) can be deleted on request
+
+### Digital Archiving (July 2024 Law)
+Receipt photos must be stored in immutable format (PDF/A or locked JPEG). Paper originals no longer required if digital capture is tamper-proof.