- Retention Requirements: All accounting information, both paper and electronic, must be retained for seven years in Sweden, with specific conditions allowing temporary storage abroad for vouchers and electronic documents.
- Responsibilities: Sole proprietors are personally accountable for preserving accounting records, while legal entities must ensure compliance through designated responsible individuals, such as CEOs or board members.
- Storage Conditions: Accounting records must be stored securely and in an organized manner, with accessibility for audits, and electronic documents must be backed up regularly to prevent data loss.
Source Skatteverket
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