accounted/dev_docs/README.md

Influencer Business-in-a-Box MVP

Quick Context for AI Builders

Financial management SaaS for Swedish influencers/content creators. Supports both enskild firma (sole proprietor) and aktiebolag (limited company). Core problem: tax anxiety and admin overload. Core solution: automated compliance and simplified invoicing.

Tech Stack

• Framework: Next.js 14 (App Router) + TypeScript
• UI: Tailwind CSS + shadcn/ui + Framer Motion
• Database: Supabase (PostgreSQL with RLS)
• Auth: Supabase Auth (magic link)
• Hosting: Vercel
• PDF: @react-pdf/renderer
• Banking: Enable Banking (PSD2 AISP)
• Currency: Riksbanken API for exchange rates

Documentation Index

Doc	Purpose
01-PRD.md	Product requirements, user stories, success metrics
02-ARCHITECTURE.md	Technical architecture, PSD2 strategy, security
03-DATABASE-SCHEMA.md	Full Supabase schema with RLS policies
04-API-SPECIFICATION.md	All API endpoints, VAT rules, momsdeklaration rutor
05-UI-SPECIFICATION.md	Wireframes, component specs, design system
06-IMPLEMENTATION-GUIDE.md	Step-by-step build guide with code examples
07-FUTURE-FEATURES.md	Phase 2+ features: benefits tracking, NE-bilaga, Skatteverket APIs
08-BAS-ACCOUNTING-GUIDE.md	BAS account mapping, MCC codes, auto-categorization rules

MVP Feature Scope

Included in MVP

1. Entity Support: Both enskild firma and aktiebolag with appropriate tax logic
2. Bank Integration: Enable Banking (PSD2) with multiple account support
3. Tax Dashboard: "Disponibelt saldo" with F-skatt comparison warning
4. Transaction Categorization: Swipe UI with schablonavdrag suggestions
5. Multi-currency Invoicing: SEK, EUR, USD with Riksbanken auto-conversion
6. VAT Automation: Swedish (25%), EU reverse charge (0%), Export (0%)
7. Credit Notes: Kreditfaktura support for invoice corrections
8. Expense Warnings: Alert on non-deductible lifestyle costs
9. Configurable Settings: Momsperiod (monthly/quarterly), custom invoice numbering

Deferred to Later

• Receipt photo capture and matching
• Benefits/gifts tracking (förmånshantering)
• NE-bilaga / Årsredovisning auto-generation
• Automated payment reminders
• Quotes/proforma invoices
• English UI

Entity Type Tax Differences

Aspect	Enskild Firma	Aktiebolag
Profit tax	Egenavgifter (28.97%) + kommunalskatt (~32%)	Bolagsskatt (20.6%)
Owner payment	Eget uttag	Lön + utdelning
Annual filing	NE-bilaga	Årsredovisning + INK2

Key Swedish Tax & Legal Concepts

Term	English	Rate/Rule
Enskild firma	Sole proprietorship	Personal liability, NE-bilaga
Aktiebolag (AB)	Limited company	20.6% bolagsskatt, årsredovisning
Egenavgifter	Self-employment contributions	28.97% (enskild firma only)
Arbetsgivaravgifter	Employer contributions	31.42% (AB paying salary)
Bolagsskatt	Corporate tax	20.6% on AB profit
Kommunalskatt	Municipal income tax	~30-35% varies
F-skatt	Business tax registration	Required for invoicing
Debiterad preliminärskatt	Preliminary tax set	Monthly F-skatt payment amount
Moms	VAT	25% standard, threshold 80k SEK
Momsperiod	VAT reporting period	Monthly or quarterly
Räkenskapsår	Fiscal year	Calendar or brutet (broken)
Brutet räkenskapsår	Non-calendar fiscal year	e.g., July 1 - June 30
Omvänd skattskyldighet	Reverse charge	EU B2B: buyer reports VAT
Kreditfaktura	Credit note	Corrects/cancels issued invoice
Schablonavdrag	Standard deduction	Fixed amounts (hemmakontor 2000 kr/år)
AGI-deklaration	Employer declaration	Monthly report for AB salaries
SIE-fil	Standard Import Export	Accounting data exchange format

Entity Type Tax Differences

Aspect	Enskild Firma	Aktiebolag
Profit tax	Egenavgifter (28.97%) + kommunalskatt (~32%)	Bolagsskatt (20.6%)
Owner payment	Eget uttag	Lön + utdelning
Salary costs	N/A	Arbetsgivaravgifter (31.42%)
Annual filing	NE-bilaga	Årsredovisning + INK2
Periodiseringsfond	Max 30%	Max 25%

MVP Note: For AB, system tracks salary payments and calculates arbetsgivaravgifter. Lön/utdelning optimization (3:12-reglerna) deferred to future phase.

MVP Technical Notes

Aspect	Implementation
Banking	Enable Banking (PSD2 AISP)
Email	Supabase built-in
Payment on invoices	Bank transfer only (future: third-party)
Partial payments	Not supported (paid/unpaid binary)
Fiscal year	Calendar + brutet räkenskapsår
Multi-user	Single user per account
UI Language	Swedish only
Data import	SIE file (future feature)

Momsdeklaration Ruta Quick Reference

Ruta	When Used
05	Swedish domestic sales with 25% VAT
39	EU B2B services (reverse charge)
40	Export to non-EU
21	Service purchases from EU (input)
48	Self-assessed output VAT on foreign purchases

Critical Implementation Notes

1. All tax figures are estimates - display disclaimer prominently
2. VIES validation required for EU reverse charge - without it, charge 25% VAT
3. Non-custodial design - app NEVER holds user funds
4. Multi-currency: Store original + SEK converted amounts, use Riksbanken rate on invoice date
5. Invoice numbers: Allow custom starting number (user may have history elsewhere)
6. Credit notes: Must reference original invoice, use negative amounts
7. Expense warnings - clothing, cosmetics, gym are NOT deductible per Kammarrätten rulings
8. 7-year retention - Bokföringslagen requires, GDPR does not override for accounting records
9. RLS on all tables - users must only access own data
10. Swedish UI only for MVP

Schablonavdrag Defaults

Type	Amount	Notes
Hemmakontor	2 000 kr/år	If dedicated room
Bilkostnader	18.50 kr/mil	Business travel
Telefon	Actual or % split	Based on business use

Quick Start for Builder AI

1. Read docs in order: PRD → Architecture → Schema → API → UI → Implementation → Future
2. Start with auth + middleware (including onboarding redirect logic)
3. Build onboarding wizard (6 steps, all required except preliminary tax)
4. Implement Enable Banking integration in onboarding step 6
5. Build dashboard with tax calculations (adapt for entity type)
6. Add invoice creation with multi-currency + VIES validation
7. Implement credit note flow
8. Polish UI (Swedish language)

File Structure

/
├── app/
│   ├── (auth)/login/page.tsx
│   ├── (onboarding)/onboarding/     # Wizard steps 1-6
│   ├── (dashboard)/
│   │   ├── page.tsx                 # Dashboard
│   │   ├── transactions/page.tsx
│   │   ├── invoices/
│   │   │   ├── page.tsx
│   │   │   ├── new/page.tsx
│   │   │   └── [id]/credit/page.tsx # Credit notes
│   │   ├── customers/page.tsx
│   │   └── settings/page.tsx
│   └── api/...
├── components/
│   ├── ui/                          # shadcn components
│   ├── onboarding/                  # Wizard components
│   ├── dashboard/
│   ├── transactions/
│   └── invoices/
├── lib/
│   ├── supabase/
│   ├── banking/enable-banking.ts
│   ├── currency/riksbanken.ts
│   ├── tax/
│   │   ├── calculator.ts
│   │   ├── expense-warnings.ts
│   │   ├── schablonavdrag.ts
│   │   └── fskatt-warning.ts
│   └── invoice/vat-rules.ts
├── types/index.ts
└── supabase/migrations/