accounted/dev_docs/01-PRD.md

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.