Projektredovisning

The technical, regulatory and implementation landscape of project accounting in Swedish bookkeeping: for compliance questions and for building software that handles project dimensions.

Projektredovisning tags individual transaction lines with project codes alongside BAS account numbers: same ledger, extra dimension. Projects are never encoded in the account number; they are a separate dimensional layer (objektredovisning), SIE dimension 6. Two things decide most questions: whether the company applies K2 (BFNAR 2016:10) or K3 (BFNAR 2012:1), and whether the contract is fast pris or löpande räkning.

Reference files

Establish the framework (K2 or K3) first, then read the file for the area before answering.

File	When to read
references/accounts-and-entries.md	The account summary, the WIP accounts in detail (1470, 1620, 2450, 4970), journal entries per scenario, moms timing, fördelningsnycklar, closing entries
references/k2-k3-revenue-recognition.md	When project accounting is required, the full decision tree, K3 Chapter 23, K2 Chapter 6, befarade förluster, noter, gross reporting, K2 vs K3
references/sie4-project-dimensions.md	Projekt vs kostnadsställe, #DIM/#OBJEKT/#TRANS encoding, project-tagged import/export, Fortnox/Visma/Bokio mapping
references/tax-and-grants.md	Tax on pågående arbeten, materiellt samband, löpande räkning divergence, forskningsavdrag, aktivering av utvecklingsutgifter, omvänd skattskyldighet, EU grants
references/implementation-patterns.md	Data models, project lifecycle, WIP calculation, overhead allocation, profitability reporting, time tracking, common error patterns

The revenue recognition decision

Contract	Framework	Method
Löpande räkning	K2 and K3	Recognize revenue as work is performed. Tax may diverge from accounting (IL 17:26; scope per IL 17:23)
Fast pris	K3, koncernredovisning	Successiv vinstavräkning MANDATORY: revenue = total contract × färdigställandegrad at each balance date. Outcome not reliably estimable (all four conditions met?): revenue = costs incurred, zero profit
Fast pris	K3, juridisk person	Successiv vinstavräkning OR färdigställandemetoden (punkt 23.31, only industries in 17 kap. 23 § IL)
Fast pris	K2	Method choice 6.15: huvudregeln (completion %, 6.16–6.21) or alternativregeln (6.22–6.25, recognize when "väsentligen fullgjort"; Srf U 15: assessed from customer acceptance perspective)

Befarad förlust overrides the method. K3 punkt 23.24 (successiv vinstavräkning; punkt 23.32 when a juridisk person uses färdigställandemetoden) and K2 punkt 6.19 (huvudregeln) / 6.23 (alternativregeln): if total estimated costs exceed total contract revenue, the expected loss must be recognized as a cost IMMEDIATELY, regardless of completion percentage. The engine must flag projects where cumulative actual + estimated remaining costs exceed contract revenue.

Never guess these

Situation	Why	What to do
Moms on a WIP entry	1620 is pure periodisering with NO moms; moms behind 2450 is reported at invoicing	Track moms reporting independently from revenue recognition, per project
K2 or K3	It decides the available methods, and K2 punkt 10.4 forbids capitalizing egenupparbetade immateriella tillgångar	Ask, or check the last årsredovisning
Färdigställandegrad	Revenue follows directly from it, in both directions	Ask for the cost-to-complete estimate; flag completion % diverging >20% from time-elapsed or budget-consumed
Netting two projects' balances	Gross reporting per project is required (Srf U 14, ÅRL kvittningsförbud)	Show 1620 and 2450 per project, never net them
Closing a project with residual 1620/2450/1470	Residuals and missing garantiavsättningar are common audit findings	Enforce a zero-balance check before CLOSED
Whether project tags survive an export	Bokio tags do not export as SIE dimensions	Check the source system's dimension model first

Related skills

Question	Skill
SIE4 file format, encoding, validating an export	swedish-sie-import-export
Entreprenad, ÄTA, ROT and omvänd byggmoms	swedish-industry-bygg
Moms rules and reverse charge in general	swedish-vat
Bokslut, closing entries and periodiseringar	swedish-year-end-closing
Invoice content, a conto and kreditfaktura	swedish-invoice-compliance
Årsredovisning presentation and INK2	swedish-financial-reporting
Salary costs distributed to projects	swedish-payroll