{"id":1736,"date":"2024-06-13T10:32:32","date_gmt":"2024-06-13T08:32:32","guid":{"rendered":"https:\/\/lr-revision.se\/solvit\/okategoriserade\/nya-regler-for-arkivering-av-bokforing\/"},"modified":"2024-10-10T14:22:03","modified_gmt":"2024-10-10T12:22:03","slug":"nya-regler-for-arkivering-av-bokforing","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/solvit\/nyhet\/nya-regler-for-arkivering-av-bokforing\/","title":{"rendered":"Nya regler f\u00f6r arkivering av bokf\u00f6ring"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong><em>Den 1 juli 2024 tr\u00e4der en efterl\u00e4ngtad f\u00f6renkling av bokf\u00f6ringslagen i kraft. Huvudregeln \u00e4r att bokf\u00f6ring ska sparas i den form den hade n\u00e4r den n\u00e5dde f\u00f6retaget. De nya reglerna inneb\u00e4r dock att det ursprungliga r\u00e4kenskapsmaterialet f\u00e5r f\u00f6rst\u00f6ras om det sparas i n\u00e5gon annan form om det inte inneb\u00e4r en risk f\u00f6r att r\u00e4kenskapsmaterialet f\u00f6rsvinner eller f\u00f6r\u00e4ndras under hela arkiveringstiden som \u00e4r minst sju \u00e5r.<\/em><\/strong><\/p>\n\n\n\n<p>De nya reglerna inneb\u00e4r att ett f\u00f6retag som t.ex. tar emot pappersfakturor och scannar in dem i ett leverant\u00f6rsfakturascanningssystem eller kvitton som fotas av och l\u00e4ggs in i ett utl\u00e4ggssystem inte l\u00e4ngre beh\u00f6ver spara pappersfakturorna och kvittona under f\u00f6ruts\u00e4ttning att kravet p\u00e5 att de inscannade kopiorna inte kan f\u00f6rsvinna eller f\u00f6r\u00e4ndras.<\/p>\n\n\n\n<p>Exakt vilka krav som kommer att st\u00e4llas p\u00e5 s\u00e4kerhet kommer sannolikt att klarna under h\u00f6sten n\u00e4r Bokf\u00f6ringsn\u00e4mnden kommer ut med v\u00e4gledning. Det finns ingen \u00f6verg\u00e5ngsregel vilket inneb\u00e4r att \u00e4ven gamla fakturor och kvitton f\u00e5r sl\u00e4ngas efter den 1 juli om ovanst\u00e5ende f\u00f6ruts\u00e4ttningar \u00e4r uppfyllda. Det kan dock vara en klok id\u00e9 att spara arkivrensningen tills Bokf\u00f6ringsn\u00e4mndens regler \u00e4r klara. Sj\u00e4lvklart kommer vi att beskriva dem n\u00e4rmare n\u00e4r de \u00e4r klara.<strong><br><\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Den 1 juli 2024 tr\u00e4der en efterl\u00e4ngtad f\u00f6renkling av bokf\u00f6ringslagen i kraft. Huvudregeln \u00e4r att bokf\u00f6ring ska sparas i den form den hade n\u00e4r den&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 18:21:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts\/1736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/comments?post=1736"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts\/1736\/revisions"}],"predecessor-version":[{"id":1738,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts\/1736\/revisions\/1738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/media\/1737"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/media?parent=1736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/categories?post=1736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/tags?post=1736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}