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+# Future Features & Regulatory Integrations
+
+## Phase 2: SIE File Import (Migration)
+
+### Overview
+
+SIE (Standard Import Export) is the Swedish standard for accounting data exchange. Users migrating from Fortnox, Visma, or other systems can export their data as SIE files.
+
+### SIE File Types
+
+| Type | Content | Use Case |
+|------|---------|----------|
+| SIE1 | Årssaldon | Year-end balances only |
+| SIE2 | Periodsaldon | Monthly/periodic balances |
+| SIE3 | Objektsaldon | Balances with cost centers |
+| SIE4 | Transaktioner | Full transaction history |
+
+**Recommended:** Support SIE4 for complete migration, SIE1/2 for simpler imports.
+
+### Implementation Notes
+
+```typescript
+// lib/import/sie-parser.ts
+
+interface SIETransaction {
+  verifikationsnummer: string
+  datum: Date
+  kontonummer: string
+  belopp: number
+  text: string
+}
+
+interface SIEImportResult {
+  company: {
+    name: string
+    orgNumber: string
+    fiscalYearStart: Date
+  }
+  accounts: Array<{ number: string; name: string }>
+  transactions: SIETransaction[]
+  balances: Array<{ account: string; balance: number }>
+}
+
+// SIE files use CP437 encoding and specific format
+// Example line: #VER A 1 20240115 "Faktura 1001"
+```
+
+### Mapping Decisions Needed
+
+Before implementing, determine mapping for:
+- BAS account numbers → system categories
+- Opening balances → how to represent
+- Customer/supplier data (if present in SIE)
+- Historical invoices → create as "imported" status?
+
+---
+
+## Phase 2: Benefits & Gifts Module (Förmånshantering)
+
+### Problem
+
+Influencers receive products ("PR-utskick", "gifted collabs") that may be taxable income. Skatteverket actively audits this. Getting it wrong = skattetillägg.
+
+### Decision Tree Logic
+
+```typescript
+// lib/benefits/gift-classifier.ts
+
+interface GiftClassification {
+  taxable: boolean
+  marketValue: number
+  deductibleAsExpense: boolean
+  bookingType: 'income' | 'income_and_expense' | 'tax_free'
+  reasoning: string
+}
+
+interface GiftInput {
+  estimatedValue: number
+  hasMotprestation: boolean  // Required post/video/mention?
+  usedInBusiness: boolean    // Used as props/equipment?
+  usedPrivately: boolean     // Personal use?
+  isSimplePromoItem: boolean // Pen, mug, basic merch?
+}
+
+const TAX_FREE_PROMO_THRESHOLD = 450 // SEK, Skatteverket guideline
+
+export function classifyGift(input: GiftInput): GiftClassification {
+  // Rule 1: Simple promotional items under threshold = tax free
+  if (input.isSimplePromoItem && input.estimatedValue <= TAX_FREE_PROMO_THRESHOLD && !input.hasMotprestation) {
+    return {
+      taxable: false,
+      marketValue: input.estimatedValue,
+      deductibleAsExpense: false,
+      bookingType: 'tax_free',
+      reasoning: 'Enklare reklamgåva under 450 kr utan krav på motprestation'
+    }
+  }
+
+  // Rule 2: Motprestation exists = always taxable
+  if (input.hasMotprestation) {
+    if (input.usedInBusiness && !input.usedPrivately) {
+      return {
+        taxable: true,
+        marketValue: input.estimatedValue,
+        deductibleAsExpense: true,
+        bookingType: 'income_and_expense',
+        reasoning: 'Skattepliktig förmån (motprestation krävdes). Avdragsgill som rekvisita då den endast används i verksamheten.'
+      }
+    }
+    
+    return {
+      taxable: true,
+      marketValue: input.estimatedValue,
+      deductibleAsExpense: false,
+      bookingType: 'income',
+      reasoning: 'Skattepliktig förmån (motprestation krävdes). Ej avdragsgill då produkten används privat.'
+    }
+  }
+
+  // Rule 3: High value without motprestation but used privately
+  if (input.estimatedValue > TAX_FREE_PROMO_THRESHOLD && input.usedPrivately) {
+    return {
+      taxable: true,
+      marketValue: input.estimatedValue,
+      deductibleAsExpense: false,
+      bookingType: 'income',
+      reasoning: 'Värdet överstiger gränsen för skattefria reklamgåvor och produkten används privat.'
+    }
+  }
+
+  // Default: taxable if significant value
+  return {
+    taxable: input.estimatedValue > TAX_FREE_PROMO_THRESHOLD,
+    marketValue: input.estimatedValue,
+    deductibleAsExpense: input.usedInBusiness,
+    bookingType: input.estimatedValue > TAX_FREE_PROMO_THRESHOLD ? 'income' : 'tax_free',
+    reasoning: 'Klassificering baserad på värde och användning'
+  }
+}
+```
+
+### UI Flow
+
+1. User taps "Logga gåva/produkt"
+2. Photo capture or manual entry
+3. System queries price APIs (Prisjakt, Google Shopping) for value estimate
+4. Decision tree questions:
+   - "Fanns krav på att du skulle posta om denna produkt?" [Ja/Nej]
+   - "Använder du produkten i din content-produktion?" [Ja/Nej]
+   - "Använder du produkten privat?" [Ja/Nej]
+5. System shows classification + tax impact
+6. Auto-booking to correct accounts
+
+---
+
+## Phase 2: NE-bilaga Generation
+
+### SRU File Format
+
+Skatteverket accepts SRU (Standardiserat RäkenskapsUtdrag) files for tax form import.
+
+```typescript
+// lib/tax/sru-generator.ts
+
+interface NEBilaga {
+  // R1-series: Income
+  R1_nettoomsattning: number      // Net revenue
+  R2_ovriga_intakter: number      // Other income
+  
+  // R3-series: Costs
+  R3_varor: number                // Cost of goods
+  R4_ovriga_kostnader: number     // Other expenses
+  R5_personal: number             // Personnel costs (usually 0 for sole proprietor)
+  R6_avskrivningar: number        // Depreciation
+  
+  // R7-series: Financial
+  R7_ranteintakter: number
+  R8_rantekostnader: number
+  
+  // Result
+  R9_resultat: number             // Profit/loss before adjustments
+  
+  // Adjustments
+  R10_periodiseringsfond_avsatt: number   // Max 30% of profit
+  R11_periodiseringsfond_aterforing: number
+  R12_expansionsfond: number
+  
+  // Final
+  R14_overskott_underskott: number
+}
+
+function generateSRUFile(data: NEBilaga, personnummer: string, year: number): string {
+  const lines: string[] = []
+  
+  // Header
+  lines.push('#DATABESKRIVNING_START')
+  lines.push('#PRODUKT SIE')
+  lines.push('#FORMAT PC8')
+  lines.push('#FILTYP NARINGSBILAGA')
+  lines.push(`#UPPGIFTSLAMNARE ${personnummer}`)
+  lines.push(`#INKOMSTAR ${year}`)
+  lines.push('#DATABESKRIVNING_SLUT')
+  
+  // Data rows (simplified)
+  lines.push(`#UPPGIFT 7001 ${data.R1_nettoomsattning}`)  // R1
+  lines.push(`#UPPGIFT 7002 ${data.R2_ovriga_intakter}`)  // R2
+  // ... continue for all fields
+  
+  lines.push('#UPPGIFT_SLUT')
+  
+  return lines.join('\n')
+}
+```
+
+### BAS Account to NE Mapping
+
+| BAS Account | Description | NE Ruta |
+|-------------|-------------|---------|
+| 3000-3999 | Intäkter | R1 |
+| 3900-3999 | Övriga rörelseintäkter | R2 |
+| 4000-4999 | Varuinköp | R3 |
+| 5000-6999 | Övriga externa kostnader | R4 |
+| 7000-7699 | Personalkostnader | R5 |
+| 7800-7899 | Avskrivningar | R6 |
+| 8300-8399 | Ränteintäkter | R7 |
+| 8400-8499 | Räntekostnader | R8 |
+
+### Tax Optimization Suggestions
+
+Before generating NE-bilaga, system should suggest:
+
+1. **Periodiseringsfond** (max 30% of profit)
+   - Defer tax to future years
+   - Must be reversed within 6 years
+   - Good for income smoothing
+
+2. **Expansionsfond** 
+   - Tax profit at 22% corporate rate instead of marginal personal rate
+   - Good if marginal rate > 22%
+   - More complex rules
+
+```typescript
+function suggestTaxOptimization(profit: number, marginalTaxRate: number) {
+  const suggestions = []
+  
+  if (profit > 0) {
+    const maxPeriodisering = profit * 0.30
+    suggestions.push({
+      type: 'periodiseringsfond',
+      amount: maxPeriodisering,
+      taxSaved: maxPeriodisering * marginalTaxRate,
+      description: `Sätt av ${formatSEK(maxPeriodisering)} till periodiseringsfond för att skjuta upp ${formatSEK(maxPeriodisering * marginalTaxRate)} i skatt.`
+    })
+  }
+  
+  if (profit > 100000 && marginalTaxRate > 0.30) {
+    suggestions.push({
+      type: 'expansionsfond',
+      description: 'Din marginalskatt är hög. Överväg expansionsfond för att beskattas med 22% istället.'
+    })
+  }
+  
+  return suggestions
+}
+```
+
+---
+
+## Phase 2b: AB Salary Optimization (3:12-reglerna)
+
+### Overview
+
+For aktiebolag owners, the split between lön (salary) and utdelning (dividend) significantly impacts total tax. The 3:12 rules (Inkomstskattelagen kapitel 57) determine how much dividend can be taxed at the favorable 20% rate vs marginal income tax rates.
+
+### Key Concepts
+
+| Term | Description |
+|------|-------------|
+| Gränsbelopp | Annual limit for dividend taxed at 20% |
+| Löneunderlag | Salary base that increases gränsbelopp |
+| Kvalificerade andelar | Shares where owner is "active" in company |
+| Sparat utdelningsutrymme | Unused gränsbelopp carried forward |
+
+### Gränsbelopp Calculation (Simplified)
+
+```typescript
+// lib/tax/ab-optimization.ts
+
+interface GransbeloppCalculation {
+  schablonbelopp: number        // 2.75 × inkomstbasbelopp
+  lonebaserat: number           // 50% of löneunderlag (if meets salary requirement)
+  sparat: number                // Carried forward from previous years
+  totalGransbelopp: number
+}
+
+const INKOMSTBASBELOPP_2024 = 74300
+
+function calculateGransbelopp(
+  ownerSalary: number,
+  totalCompanySalaries: number,
+  sparatUtdelningsutrymme: number
+): GransbeloppCalculation {
+  // Schablonbelopp: 2.75 × IBB
+  const schablonbelopp = 2.75 * INKOMSTBASBELOPP_2024  // ~204k
+
+  // Lönebaserat: requires owner salary ≥ 6 IBB (or 9.6% of total + 6 IBB)
+  const minOwnerSalary = Math.min(
+    6 * INKOMSTBASBELOPP_2024,
+    0.096 * totalCompanySalaries + 6 * INKOMSTBASBELOPP_2024
+  )
+  
+  const lonebaserat = ownerSalary >= minOwnerSalary 
+    ? totalCompanySalaries * 0.50 
+    : 0
+
+  return {
+    schablonbelopp,
+    lonebaserat,
+    sparat: sparatUtdelningsutrymme,
+    totalGransbelopp: schablonbelopp + lonebaserat + sparatUtdelningsutrymme
+  }
+}
+```
+
+### Optimization Engine
+
+```typescript
+interface OptimizationRecommendation {
+  recommendedSalary: number
+  recommendedDividend: number
+  taxOnSalary: number
+  taxOnDividend: number
+  totalTax: number
+  savingsVsAllSalary: number
+  explanation: string
+}
+
+function optimizeSalaryDividendSplit(
+  availableProfit: number,
+  ownerMarginalTaxRate: number,
+  sparatUtdelningsutrymme: number
+): OptimizationRecommendation {
+  // Consider:
+  // - Minimum salary for lönebaserat gränsbelopp (6 IBB = ~446k)
+  // - Arbetsgivaravgifter (31.42%) on salary
+  // - 20% tax on dividend within gränsbelopp
+  // - Marginal tax on dividend above gränsbelopp
+  // - Bolagsskatt (20.6%) already paid on profit
+  
+  // Return optimal split with explanation
+}
+```
+
+### UI Concept
+
+```
+┌─────────────────────────────────────────────────────────────┐
+│  💡 OPTIMERINGSFÖRSLAG                                      │
+│                                                             │
+│  Baserat på ditt resultat och skattesituation:              │
+│                                                             │
+│  Rekommenderad lön:        445 800 kr/år                   │
+│  Rekommenderad utdelning:  204 325 kr                       │
+│                                                             │
+│  Beräknad total skatt:     ~142 000 kr                      │
+│  vs allt som lön:          ~185 000 kr                      │
+│  ─────────────────────────────────────────────────────────  │
+│  Potentiell besparing:     ~43 000 kr                       │
+│                                                             │
+│  ⚠️ Detta är en uppskattning. Rådgör med revisor.          │
+└─────────────────────────────────────────────────────────────┘
+```
+
+### Implementation Requirements
+
+- Track sparat utdelningsutrymme (historical data)
+- Input for owner's other income (affects marginal rate)
+- Annual update of inkomstbasbelopp
+- Strong disclaimer: Not tax advice
+
+---
+
+## Phase 3: Skatteverket API Integrations
+
+### Available APIs
+
+Skatteverket offers several APIs that can enhance the product:
+
+#### 1. Skattekonto API
+
+Fetch user's tax account balance and transactions.
+
+**Prerequisite:** User must grant "Läsombud" access in Skatteverket's system.
+
+```typescript
+// Conceptual - actual implementation requires OAuth2 + organizational agreement
+interface SkattekontoBala {
+  saldo: number
+  senastInbetalning: Date
+  kommandeForfall: Array<{
+    datum: Date
+    belopp: number
+    typ: string  // 'F-skatt', 'Moms', etc.
+  }>
+}
+
+// Use case: "Du har 15 000 kr på skattekontot, men beräknad skatt är 20 000 kr. Sätt in 5 000 kr nu."
+```
+
+#### 2. Momsdeklaration API
+
+Submit VAT declaration directly from app.
+
+**Prerequisites:**
+- Registered as e-tjänstleverantör with Skatteverket
+- User authentication via BankID
+- Signed agreement with Skatteverket
+
+```typescript
+interface MomsdeklarationSubmission {
+  period: string  // '2024-01' for January
+  ruta05: number  // Momspliktig försäljning
+  ruta39: number  // Tjänsteförsäljning EU
+  ruta40: number  // Export
+  ruta21: number  // Inköp tjänster EU
+  ruta48: number  // Utgående moms inköp
+  // ... all required rutor
+}
+```
+
+#### 3. Arbetsgivardeklaration API
+
+Not typically needed for sole proprietors without employees, but relevant if they hire.
+
+### Integration Roadmap
+
+| Phase | Integration | User Value |
+|-------|-------------|------------|
+| MVP | None (manual) | - |
+| v1.5 | VIES VAT validation | Automated reverse charge |
+| v2.0 | Skattekonto (read) | Real-time tax position |
+| v2.5 | Momsdeklaration (submit) | One-click VAT filing |
+| v3.0 | NE-bilaga (submit) | Full declaration automation |
+
+---
+
+## Phase 2: Reklammärkning Compliance
+
+### Marknadsföringslagen Requirement
+
+Swedish law requires clear ad disclosure. The "Kissie" case established that marking must be:
+- At the very beginning of content
+- Immediately visible
+- Unambiguous ("Reklam" or "Annons", not just "Samarbete")
+
+### Implementation
+
+In Deal-to-Invoice flow, add mandatory checkbox:
+
+```typescript
+interface DealComplianceCheck {
+  reklamMarkerad: boolean
+  markeringTyp: 'inlagg' | 'video' | 'story' | 'podcast'
+  bekraftelse: string  // Timestamp of user confirmation
+}
+
+// Before invoice can be marked as complete:
+const complianceText = `Jag intygar att allt publicerat material för detta samarbete har reklammarkerats tydligt i början av varje inlägg/video i enlighet med Marknadsföringslagen (2008:486).`
+```
+
+---
+
+## Data Retention & GDPR
+
+### Conflict Resolution
+
+**Bokföringslagen**: 7 years mandatory retention for räkenskapsinformation
+**GDPR**: Right to erasure
+
+Resolution:
+- Accounting records (verifikationer, fakturor, kvitton): 7-year mandatory retention
+- Non-accounting data (support chats, preferences, analytics): Can be deleted on request
+- Technical implementation: Separate data stores with different retention policies
+
+```typescript
+// Database design consideration
+interface UserDataPolicy {
+  accountingData: {
+    retention: '7_years_from_fiscal_year_end',
+    deletable: false,
+    legal_basis: 'Bokföringslagen 7 kap. 2 §'
+  },
+  operationalData: {
+    retention: 'until_deletion_request',
+    deletable: true,
+    legal_basis: 'Consent / Legitimate interest'
+  }
+}
+```
+
+### Digital Archive Requirements (July 2024 Law)
+
+Receipt photos must be:
+- Stored in immutable format (PDF/A-3, locked JPEG)
+- Backed up regularly
+- Hosted within EU/EES or adequate country
+- Tamper-evident (hash verification)
+
+```typescript
+interface ReceiptArchive {
+  originalFilename: string
+  storedAs: string  // UUID.pdf
+  format: 'PDF/A-3'
+  sha256Hash: string
+  capturedAt: Date
+  linkedTransactionId: string
+  storageLocation: 'eu-north-1'  // Must be EU
+}
+```