sax3l/accounted

Fork 0

Files

T

Jakob Wennberg a25d10a528 Initial copy from influencer-biz

2026-02-13 14:00:46 +01:00

24 KiB

Raw Blame History

BAS Accounting Guide for Creator Economy

Overview

This document provides the accounting logic layer for automatic transaction categorization using the Swedish BAS-kontoplan. It covers MCC code mapping, expense validation rules, and VAT handling for influencer-specific transactions.

BAS Account Structure

The BAS-kontoplan uses a hierarchical 4-digit system where each position carries semantic meaning:

Position	Name	Example	Meaning
1	Kontoklass	5410	Category (5 = External costs)
2	Kontogrupp	5410	Type (54 = Consumables)
3	Huvudkonto	5410	Main account for reporting
4	Underkonto	5410	Detail level, VAT codes

This enables validation logic built directly on account number structure.

Account Classes Overview

Class	Swedish	English	Influencer Relevance
1xxx	Tillgångar	Assets	Equipment, bank accounts
2xxx	Eget kapital & Skulder	Equity & Liabilities	VAT, owner withdrawals
3xxx	Intäkter	Revenue	Platform income, sponsorships
4xxx	Direkta kostnader	Direct costs	Merchandise COGS (rare)
5xxx	Övriga externa kostnader	Other external costs	90% of expenses land here
6xxx	Övriga externa kostnader	Other external costs	Services, representation
7xxx	Personalkostnader	Personnel costs	AB salary (see salary module)
8xxx	Finansiella poster	Financial items	Interest, currency gains/losses

Critical BAS Accounts for Influencers

Assets (Class 1)

Account	Name	Use Case	Notes
1210	Maskiner och inventarier	Cameras, computers > 29,400 kr	Depreciate over 5 years (20%/year)
1930	Företagskonto	Main bank account	Primary reconciliation account

Equity & Liabilities (Class 2)

Account	Name	Use Case	Notes
2010	Eget kapital	Owner's equity	Rolling balance
2013	Eget uttag	Private expenses paid with business card	Critical for rejected deductions
2018	Egen insättning	Owner deposits / travel allowance credit	Traktamente booking
2440	Leverantörsskulder	Accounts payable	If not paying immediately
2611	Utgående moms 25%	Output VAT 25%	Swedish domestic sales
2614	Utg. moms utländska förvärv	Output VAT on foreign purchases	Reverse charge (credit side)
2641	Ingående moms	Input VAT	Deductible VAT on purchases
2645	Ing. moms utländska förvärv	Input VAT on foreign purchases	Reverse charge (debit side)

Revenue (Class 3)

Account	Name	Use Case	Notes
3001	Försäljning 25%	Swedish sponsorships/collaborations	Standard domestic
3044	Försäljning tjänst EU	AdSense (Ireland), EU affiliates	VAT-free, requires Periodisk sammanställning
3045	Försäljning tjänst Export	Twitch (USA), non-EU platforms	VAT-free (export)
3900	Övriga intäkter	Stipends, royalties, misc

Costs (Class 5-6)

Account	Name	Use Case	Notes
5010	Lokalhyra	Studio rental	Not for home office (strict rules)
5410	Förbrukningsinventarier	Cameras, computers < 29,400 kr	Direct deduction
5420	Programvaror	Adobe CC, Epidemic Sound, SaaS	Licenses/subscriptions
5480	Arbetskläder	Protective gear, uniforms	NOT regular clothes
5490	Övriga förbrukningsartiklar	Props, consumable supplies
5800	Resekostnader	Train, flights, car rental	VAT varies (6% domestic travel)
5820	Taxikostnader	Taxi, Uber
5831	Kost och logi Sverige	Hotels in Sweden	12% VAT
5832	Kost och logi utlandet	Hotels abroad	No VAT recovery
5841	Traktamente, avdragsgillt	Travel allowance	Calculated per Skatteverket rates
5890	Övriga resekostnader	Non-deductible travel portion	For mixed-use trips
5910	Annonsering	Facebook Ads, Google Ads	Often triggers reverse charge
5930	Reklamtrycksaker	Promotional materials
6071	Representation, avdragsgill	Simple refreshments (max 60 kr/person)	Very limited deduction
6072	Representation, ej avdragsgill	Meals for representation	VAT still deductible
6230	Datakommunikation	Web hosting, domains, internet	Infrastructure
6500	Övriga externa tjänster	Photographers, editors (with F-skatt)	Consultant services
6991	Övriga avdragsgilla kostnader	Miscellaneous deductible	Use sparingly
6992	Övriga ej avdragsgilla	Fines, penalties	No tax effect

MCC Code Mapping

Merchant Category Codes (MCC) are the primary signal for automatic categorization from bank transactions.

Implementation

// lib/accounting/mcc-mapping.ts

interface MCCMapping {
  mcc: string
  description: string
  riskLevel: 'low' | 'medium' | 'high' | 'very_high'
  primaryAccount: string
  secondaryAccount?: string
  requiresUserInput: boolean
  autoRejectReason?: string
  logic: string
}

const MCC_MAPPINGS: MCCMapping[] = [
  // ADVERTISING & MARKETING
  {
    mcc: '7311',
    description: 'Advertising Services',
    riskLevel: 'low',
    primaryAccount: '5910',
    secondaryAccount: '5930',
    requiresUserInput: false,
    logic: 'Standard for Facebook/Google Ads. Triggers EU VAT check.'
  },

  // ELECTRONICS & EQUIPMENT
  {
    mcc: '5732',
    description: 'Electronics Stores',
    riskLevel: 'medium',
    primaryAccount: '5410',
    secondaryAccount: '1210',
    requiresUserInput: false,
    logic: 'Amount determines routing. >29,400 kr → 1210 (asset).'
  },
  {
    mcc: '5946',
    description: 'Camera & Photo Supply',
    riskLevel: 'medium',
    primaryAccount: '5410',
    secondaryAccount: '1210',
    requiresUserInput: false,
    logic: 'Same as electronics. Check amount threshold.'
  },

  // RESTAURANTS & FOOD - HIGH RISK
  {
    mcc: '5812',
    description: 'Eating Places/Restaurants',
    riskLevel: 'high',
    primaryAccount: '6072',
    secondaryAccount: '2013',
    requiresUserInput: true,
    logic: 'Requires user input: Representation or private? Default to private (2013).'
  },
  {
    mcc: '5814',
    description: 'Fast Food',
    riskLevel: 'high',
    primaryAccount: '2013',
    requiresUserInput: false,
    autoRejectReason: 'Fast food is typically private expense',
    logic: 'Default to eget uttag. Rarely valid business expense.'
  },

  // CLOTHING - VERY HIGH RISK (Almost always rejected)
  {
    mcc: '5611',
    description: "Men's Clothing",
    riskLevel: 'very_high',
    primaryAccount: '2013',
    secondaryAccount: '5480',
    requiresUserInput: true,
    autoRejectReason: 'Clothes that can be worn privately are not deductible (RÅ81 1:29)',
    logic: 'Default MUST be 2013 (private). Only 5480 if protective/uniform.'
  },
  {
    mcc: '5621',
    description: "Women's Ready-to-Wear",
    riskLevel: 'very_high',
    primaryAccount: '2013',
    secondaryAccount: '5480',
    requiresUserInput: true,
    autoRejectReason: 'Clothes that can be worn privately are not deductible',
    logic: 'Default MUST be 2013 (private).'
  },
  {
    mcc: '5631',
    description: "Women's Accessories",
    riskLevel: 'very_high',
    primaryAccount: '2013',
    requiresUserInput: false,
    autoRejectReason: 'Accessories are private expenses',
    logic: 'Always 2013.'
  },

  // COSMETICS - VERY HIGH RISK
  {
    mcc: '5977',
    description: 'Cosmetic Stores',
    riskLevel: 'very_high',
    primaryAccount: '2013',
    secondaryAccount: '5490',
    requiresUserInput: true,
    autoRejectReason: 'Cosmetics are private expenses unless specific props',
    logic: 'Default private (2013). Only 5490 if clearly production props.'
  },

  // TRAVEL - MEDIUM RISK
  {
    mcc: '4111',
    description: 'Commuter Transport',
    riskLevel: 'low',
    primaryAccount: '5800',
    requiresUserInput: false,
    logic: 'Train/bus. 6% VAT in Sweden.'
  },
  {
    mcc: '4112',
    description: 'Passenger Railways',
    riskLevel: 'low',
    primaryAccount: '5800',
    requiresUserInput: false,
    logic: 'Train tickets. 6% VAT.'
  },
  {
    mcc: '4121',
    description: 'Taxicabs/Limousines',
    riskLevel: 'medium',
    primaryAccount: '5820',
    secondaryAccount: '2013',
    requiresUserInput: true,
    logic: 'Business trip or private? Ask user.'
  },
  {
    mcc: '4722',
    description: 'Travel Agencies',
    riskLevel: 'medium',
    primaryAccount: '5800',
    secondaryAccount: '2013',
    requiresUserInput: true,
    logic: 'Is the trip business-related? May need to split.'
  },
  {
    mcc: '7011',
    description: 'Hotels/Motels',
    riskLevel: 'medium',
    primaryAccount: '5831',
    secondaryAccount: '5832',
    requiresUserInput: false,
    logic: '5831 for Sweden (12% VAT), 5832 for abroad (no VAT).'
  },

  // SOFTWARE & DIGITAL SERVICES - LOW RISK
  {
    mcc: '7372',
    description: 'Computer Programming',
    riskLevel: 'low',
    primaryAccount: '6230',
    secondaryAccount: '5420',
    requiresUserInput: false,
    logic: 'Web hosting, domains, SaaS subscriptions.'
  },
  {
    mcc: '5734',
    description: 'Computer Software Stores',
    riskLevel: 'low',
    primaryAccount: '5420',
    requiresUserInput: false,
    logic: 'Software licenses.'
  },

  // ALCOHOL - ALWAYS REJECT
  {
    mcc: '5921',
    description: 'Package Stores (Systembolaget)',
    riskLevel: 'very_high',
    primaryAccount: '2013',
    requiresUserInput: false,
    autoRejectReason: 'Alcohol is not deductible',
    logic: 'Always 2013. No exceptions.'
  },

  // GROCERIES - HIGH RISK
  {
    mcc: '5411',
    description: 'Grocery Stores',
    riskLevel: 'high',
    primaryAccount: '2013',
    secondaryAccount: '6072',
    requiresUserInput: true,
    autoRejectReason: 'Food is typically private expense',
    logic: 'Default 2013. Only 6072 if documented representation.'
  },

  // STREAMING SERVICES
  {
    mcc: '4899',
    description: 'Cable/Streaming Services',
    riskLevel: 'medium',
    primaryAccount: '5420',
    secondaryAccount: '2013',
    requiresUserInput: true,
    logic: 'Netflix for research? Usually private. Ask user.'
  },

  // GYM & FITNESS - ALWAYS REJECT
  {
    mcc: '7941',
    description: 'Sports Clubs/Gyms',
    riskLevel: 'very_high',
    primaryAccount: '2013',
    requiresUserInput: false,
    autoRejectReason: 'Gym memberships are private expenses, even for fitness influencers',
    logic: 'Always 2013. IL 9 kap. 2 §'
  }
]

Keyword-Based Categorization

For generic MCCs (Amazon, PayPal), analyze transaction description text.

// lib/accounting/keyword-rules.ts

interface KeywordRule {
  keywords: string[]
  account: string
  confidence: 'high' | 'medium' | 'low'
  vatTreatment?: 'standard' | 'reverse_charge' | 'none'
}

const KEYWORD_RULES: KeywordRule[] = [
  // Software & Subscriptions
  {
    keywords: ['adobe', 'creative cloud'],
    account: '5420',
    confidence: 'high',
    vatTreatment: 'reverse_charge'  // Adobe Ireland
  },
  {
    keywords: ['epidemic sound'],
    account: '5420',
    confidence: 'high',
    vatTreatment: 'standard'  // Swedish company
  },
  {
    keywords: ['canva'],
    account: '5420',
    confidence: 'high',
    vatTreatment: 'reverse_charge'
  },
  {
    keywords: ['spotify', 'spotify ab'],
    account: '2013',  // Usually private
    confidence: 'medium'
  },
  {
    keywords: ['spotify for business', 'soundtrack'],
    account: '5420',
    confidence: 'high'
  },

  // Web Infrastructure
  {
    keywords: ['one.com', 'loopia', 'godaddy', 'namecheap', 'cloudflare'],
    account: '6230',
    confidence: 'high'
  },
  {
    keywords: ['vercel', 'netlify', 'heroku', 'aws', 'digitalocean'],
    account: '6230',
    confidence: 'high',
    vatTreatment: 'reverse_charge'
  },

  // Advertising Platforms
  {
    keywords: ['facebook', 'meta', 'instagram ads', 'fb ads'],
    account: '5910',
    confidence: 'high',
    vatTreatment: 'reverse_charge'  // Meta Ireland
  },
  {
    keywords: ['google ads', 'adwords'],
    account: '5910',
    confidence: 'high',
    vatTreatment: 'reverse_charge'  // Google Ireland
  },
  {
    keywords: ['tiktok ads', 'tiktok for business'],
    account: '5910',
    confidence: 'high',
    vatTreatment: 'reverse_charge'
  },

  // Transport
  {
    keywords: ['uber', 'bolt', 'taxi'],
    account: '5820',
    confidence: 'medium'  // Could be private
  },
  {
    keywords: ['sj', 'mtrx', 'sj biljett'],
    account: '5800',
    confidence: 'high'
  },
  {
    keywords: ['sas', 'norwegian', 'ryanair', 'flygbiljett'],
    account: '5800',
    confidence: 'medium'  // Could be private trip
  },

  // Always Private
  {
    keywords: ['systembolaget'],
    account: '2013',
    confidence: 'high'
  },
  {
    keywords: ['apotek', 'apoteket', 'apotea'],
    account: '2013',
    confidence: 'high'
  },
  {
    keywords: ['ica', 'coop', 'willys', 'hemköp', 'lidl'],
    account: '2013',
    confidence: 'medium'  // Usually private groceries
  }
]

Amount-Based Routing (Asset vs Expense)

// lib/accounting/asset-routing.ts

const PRISBASBELOPP_2025 = 58800
const HALF_PBB = PRISBASBELOPP_2025 / 2  // 29,400 kr

interface AssetDecision {
  shouldCapitalize: boolean
  account: string
  depreciationYears?: number
  depreciationRate?: number
}

function routeEquipmentPurchase(
  amountExVat: number,
  mccCode: string
): AssetDecision {
  const isEquipmentMCC = ['5732', '5946', '5045'].includes(mccCode)
  
  if (!isEquipmentMCC) {
    return { shouldCapitalize: false, account: '5410' }
  }

  if (amountExVat > HALF_PBB) {
    return {
      shouldCapitalize: true,
      account: '1210',
      depreciationYears: 5,
      depreciationRate: 0.20
    }
  }

  return {
    shouldCapitalize: false,
    account: '5410'
  }
}

// Update HALF_PBB annually - Skatteverket publishes in November

Reverse Charge VAT Handling

When purchasing services from foreign (usually EU) companies, Swedish businesses must self-report VAT.

Detection Logic

// lib/accounting/reverse-charge.ts

interface ReverseChargeResult {
  applies: boolean
  reason: string
  bookings: Array<{
    account: string
    debit?: number
    credit?: number
    description: string
  }>
}

const EU_DIGITAL_SERVICES_VENDORS = [
  { name: 'meta', country: 'IE', keywords: ['facebook', 'meta', 'instagram'] },
  { name: 'google', country: 'IE', keywords: ['google', 'youtube', 'adwords'] },
  { name: 'adobe', country: 'IE', keywords: ['adobe'] },
  { name: 'microsoft', country: 'IE', keywords: ['microsoft', 'office 365', 'azure'] },
  { name: 'amazon', country: 'LU', keywords: ['aws', 'amazon web services'] },
  { name: 'canva', country: 'AU', keywords: ['canva'] },  // Non-EU, different treatment
]

function handleForeignPurchase(
  amount: number,
  vendorName: string,
  vendorCountry: string,
  expenseAccount: string
): ReverseChargeResult {
  const isEU = isEUCountry(vendorCountry)
  const vatRate = 0.25
  const vatAmount = amount * vatRate

  if (isEU && vendorCountry !== 'SE') {
    // EU purchase - reverse charge applies
    return {
      applies: true,
      reason: `Omvänd skattskyldighet - inköp från ${vendorCountry}`,
      bookings: [
        { account: expenseAccount, debit: amount, description: 'Kostnad' },
        { account: '2645', debit: vatAmount, description: 'Beräknad ing. moms utl. förvärv' },
        { account: '2614', credit: vatAmount, description: 'Utg. moms utl. förvärv' },
        { account: '1930', credit: amount, description: 'Utbetalning' }
      ]
    }
  }

  if (!isEU) {
    // Non-EU purchase - no reverse charge, just expense
    return {
      applies: false,
      reason: 'Import från land utanför EU',
      bookings: [
        { account: expenseAccount, debit: amount, description: 'Kostnad' },
        { account: '1930', credit: amount, description: 'Utbetalning' }
      ]
    }
  }

  // Swedish domestic
  return {
    applies: false,
    reason: 'Inrikes inköp',
    bookings: []  // Normal VAT handling
  }
}

Momsdeklaration Mapping

Scenario	Ruta	Description
Domestic purchase 25% VAT	48 (utgående), deduct in 48	Normal
EU service purchase (reverse charge)	21 (purchase amount), 48 (calculated VAT)	Self-report
Non-EU service purchase	No VAT reporting	Just expense

Revenue Account Selection

// lib/accounting/revenue-routing.ts

interface RevenueRouting {
  account: string
  vatRate: number
  momsRuta: number
  requiresPeriodiskSammanstallning: boolean
}

function routeRevenue(
  customerCountry: string,
  customerType: 'business' | 'consumer',
  hasValidVatNumber: boolean
): RevenueRouting {
  // Swedish customer
  if (customerCountry === 'SE') {
    return {
      account: '3001',  // Försäljning 25%
      vatRate: 25,
      momsRuta: 5,
      requiresPeriodiskSammanstallning: false
    }
  }

  // EU business with VAT number
  if (isEUCountry(customerCountry) && customerType === 'business' && hasValidVatNumber) {
    return {
      account: '3044',  // Försäljning tjänst EU
      vatRate: 0,
      momsRuta: 39,
      requiresPeriodiskSammanstallning: true  // Quarterly report required!
    }
  }

  // EU consumer (OSS rules may apply if >10k EUR/year)
  if (isEUCountry(customerCountry) && customerType === 'consumer') {
    return {
      account: '3001',  // Or OSS-specific account
      vatRate: 25,  // Swedish VAT until OSS threshold
      momsRuta: 5,
      requiresPeriodiskSammanstallning: false
    }
  }

  // Non-EU (USA, etc.) - Export
  return {
    account: '3045',  // Försäljning tjänst Export
    vatRate: 0,
    momsRuta: 40,
    requiresPeriodiskSammanstallning: false
  }
}

Conservative Bias Principle

The system must be designed with a conservative bias - prefer rejecting deductions over accepting questionable ones.

Rationale

Burden of proof lies with taxpayer (IL 9 kap. 2 §)
Skattetillägg (tax surcharge) is 40% of avoided tax
Better to warn user than cause audit problems

Implementation

// lib/accounting/risk-assessment.ts

interface RiskAssessment {
  riskLevel: 'low' | 'medium' | 'high' | 'very_high'
  suggestedAccount: string
  requiresConfirmation: boolean
  warningMessage?: string
  legalBasis?: string
}

function assessTransactionRisk(
  mcc: string,
  amount: number,
  description: string
): RiskAssessment {
  const mapping = getMCCMapping(mcc)
  
  if (mapping.riskLevel === 'very_high') {
    return {
      riskLevel: 'very_high',
      suggestedAccount: '2013',  // Default to private (eget uttag)
      requiresConfirmation: true,
      warningMessage: mapping.autoRejectReason,
      legalBasis: 'IL 9 kap. 2 § - Privata levnadskostnader'
    }
  }

  if (mapping.riskLevel === 'high') {
    return {
      riskLevel: 'high',
      suggestedAccount: mapping.primaryAccount,
      requiresConfirmation: true,
      warningMessage: `Denna typ av utgift kräver dokumentation. ${mapping.logic}`
    }
  }

  // Low/medium risk - auto-categorize but allow override
  return {
    riskLevel: mapping.riskLevel,
    suggestedAccount: mapping.primaryAccount,
    requiresConfirmation: false
  }
}

Private Use Split

For items with mixed business/private use:

// lib/accounting/split-usage.ts

interface SplitTransaction {
  businessPortion: {
    account: string
    amount: number
  }
  privatePortion: {
    account: string  // Always 2013
    amount: number
  }
}

function splitMixedUse(
  totalAmount: number,
  businessPercentage: number,
  expenseAccount: string
): SplitTransaction {
  const businessAmount = totalAmount * (businessPercentage / 100)
  const privateAmount = totalAmount - businessAmount

  return {
    businessPortion: {
      account: expenseAccount,
      amount: Math.round(businessAmount * 100) / 100
    },
    privatePortion: {
      account: '2013',
      amount: Math.round(privateAmount * 100) / 100
    }
  }
}

// UI should ask: "Används denna uteslutande i företaget?"
// If no → prompt for percentage split

Travel Allowance (Traktamente)

For business trips, the owner can claim tax-free travel allowance at Skatteverket's rates.

// lib/accounting/traktamente.ts

// 2024 rates - update annually
const TRAKTAMENTE_RATES = {
  sweden: {
    fullDay: 260,      // Hel dag
    halfDay: 130,      // Halv dag
    night: 130         // Nattraktamente
  },
  // Foreign rates vary by country - see Skatteverket's list
  foreign: {
    USA: { fullDay: 620, reduced: 434 },
    UK: { fullDay: 550, reduced: 385 },
    Germany: { fullDay: 420, reduced: 294 },
    // ... etc
  }
}

interface TraktamenteCalculation {
  amount: number
  bookings: Array<{
    account: string
    debit?: number
    credit?: number
  }>
}

function calculateTraktamente(
  destination: 'sweden' | string,
  fullDays: number,
  halfDays: number,
  nights: number
): TraktamenteCalculation {
  const rates = destination === 'sweden' 
    ? TRAKTAMENTE_RATES.sweden 
    : TRAKTAMENTE_RATES.foreign[destination] || TRAKTAMENTE_RATES.sweden

  const amount = 
    (fullDays * rates.fullDay) +
    (halfDays * (rates.halfDay || rates.fullDay / 2)) +
    (nights * (rates.night || 0))

  return {
    amount,
    bookings: [
      { account: '5841', debit: amount },   // Traktamente, avdragsgillt
      { account: '2018', credit: amount }   // Egen insättning (skuld till ägare)
    ]
  }
}

Non-Cash Transactions (Barter/Gifts)

Influencers receive products that must be accounted for even without bank transaction.

// lib/accounting/non-cash.ts

interface BarterTransaction {
  productValue: number
  hasMotprestation: boolean  // Required post/exposure?
  usedInBusiness: boolean
  bookings: Array<{
    account: string
    debit?: number
    credit?: number
    description: string
  }>
}

function bookBarterTransaction(
  productValue: number,
  hasMotprestation: boolean,
  usedInBusiness: boolean
): BarterTransaction['bookings'] {
  if (!hasMotprestation && productValue < 450) {
    // Tax-free promotional gift
    return []  // No booking required
  }

  if (hasMotprestation) {
    // Taxable barter - must recognize as income
    const bookings = [
      { account: '3001', credit: productValue, description: 'Förmån/Byteshandel' },
      { account: '1510', debit: productValue, description: 'Fordran (kvittad mot produkt)' }
    ]

    if (usedInBusiness) {
      // Can also expense it
      bookings.push(
        { account: '5490', debit: productValue, description: 'Rekvisita' },
        { account: '1510', credit: productValue, description: 'Kvittning fordran' }
      )
    } else {
      // Private use - eget uttag
      bookings.push(
        { account: '2013', debit: productValue, description: 'Eget uttag (förmån)' },
        { account: '1510', credit: productValue, description: 'Kvittning fordran' }
      )
    }

    return bookings
  }

  // Gift without motprestation but valuable - still taxable
  return [
    { account: '3001', credit: productValue, description: 'Skattepliktig gåva' },
    { account: '2013', debit: productValue, description: 'Eget uttag (gåva)' }
  ]
}

System Configuration

// lib/accounting/config.ts

export const ACCOUNTING_CONFIG = {
  // Update annually
  prisbasbelopp: 58800,  // 2025
  halfPrisbasbelopp: 29400,
  
  // VAT rates
  vatRates: {
    standard: 25,
    reduced: 12,  // Food, hotels
    low: 6,       // Transport, books
  },

  // Depreciation defaults
  depreciation: {
    equipment: { years: 5, rate: 0.20 },
    computers: { years: 3, rate: 0.33 },
    vehicles: { years: 5, rate: 0.20 },
  },

  // Risk thresholds
  riskSettings: {
    autoRejectVeryHigh: true,
    requireConfirmationHigh: true,
    allowOverrideMedium: true,
  }
}

Integration Points

This guide integrates with:

Transaction categorization UI (05-UI-SPECIFICATION.md) - Swipe interface uses MCC mapping
Tax calculator (06-IMPLEMENTATION-GUIDE.md) - Uses account classifications for tax estimation
Invoice VAT rules (04-API-SPECIFICATION.md) - Revenue account selection aligns with momsdeklaration
Expense warnings (06-IMPLEMENTATION-GUIDE.md) - Risk levels drive warning display

Annual Maintenance

Update each January:

Prisbasbelopp (from Skatteverket, published November)
Traktamente rates (Skatteverket)
Any BAS account changes (BAS-kontogruppen)
Tax rates if changed by Riksdag

24 KiB Raw Blame History

BAS Accounting Guide for Creator Economy

Overview

BAS Account Structure

Account Classes Overview

Critical BAS Accounts for Influencers

Assets (Class 1)

Equity & Liabilities (Class 2)

Revenue (Class 3)

Costs (Class 5-6)

MCC Code Mapping

Implementation

Keyword-Based Categorization

Amount-Based Routing (Asset vs Expense)

Reverse Charge VAT Handling

Detection Logic

Momsdeklaration Mapping

Revenue Account Selection

Conservative Bias Principle

Rationale

Implementation

Private Use Split

Travel Allowance (Traktamente)

Non-Cash Transactions (Barter/Gifts)

System Configuration

Integration Points

Annual Maintenance

24 KiB

Raw Blame History