SIE

Deterministic reference for parsing, validating, generating, and troubleshooting SIE4 files.

SIE4 (Standard Import Export) is Sweden's universal accounting data interchange format. Tagged plain-text, one record per line, #LABEL prefix, space-delimited fields. .SE = export, .SI = import. Current spec: utgåva 4C (2025-08-06), which still allows only CP437 (#FORMAT PC8). SIE 5 is a separate XML format; this skill covers SIE 4.

Reference files

File	When to read
references/record-types.md	Every record label and its fields, the five subtypes (1, 2, 3, 4E, 4I), field format rules, verification example, series conventions, multi-year handling, record ordering, #KSUMMA
references/encoding.md	Encoding detection, byte tables, mojibake diagnosis, per-software behaviour, normalization on import
references/validation-rules.md	Common-error lookup, all validation rules and severities, validation order, remediation workflow, post-import issues, file diffing
references/bas-sru.md	BAS account classes, #KTYP, key accounts, SRU codes, year-end closing and IB/UB flow, #KPTYP
references/migration-and-audit-trail.md	Migrating between systems, what SIE does not carry, post-migration validation, retention and audit trail under BFL

Core invariants (never violate)

1. Verification balance: Sum of all #TRANS amounts within a #VER block = 0.00 exactly
2. IB/UB continuity: UB(year N, account) = IB(year N+1, account) for all balance sheet accounts (1xxx-2xxx)
3. Result account reset: IB for income statement accounts (3xxx-9xxx) must be zero at year start
4. #FLAGGA idempotency: 0 = not imported, 1 = already imported. Prevents double-import.
5. Sequential numbering: Verifications within a series appear in ascending verno order
6. Sign convention: Debit = positive, Credit = negative (in #TRANS, #IB, #UB, #RES)

Procedure for any SIE file

1. Detect the encoding before parsing. #FORMAT PC8 is unreliable: cloud programs declare PC8 and export UTF-8. Detection order in encoding.md; skip #KSUMMA unless CP437.
2. Check #FLAGGA. 1 means the file has already been read in: don't import it.
3. Validate in order: structure → encoding → parsing → chart of accounts → balances → verifications → fiscal year boundaries → dimensions → KSUMMA (CP437 only). Checks and severities in validation-rules.md.
4. Diagnose before adjusting. Any difference (unbalanced #VER, IB/UB mismatch, non-zero IB on result accounts): keep the file untouched, report the exact difference, compare with the source ledger, fix the cause, re-export. A rättelsepost only when the books themselves are wrong, in the period the error is discovered.
5. Generating files: write CP437, every verification balanced and in ascending verno order per series, every account declared, #FLAGGA 0.

Never guess these

Situation	Why	What to do
The file's actual encoding	PC8 is declared even by UTF-8 exporters, and mojibake is silent	Run the detection order in encoding.md on the raw bytes
An unbalanced verification	The cause decides the fix; a balancing line hides a missing cost	Compare with the source voucher and re-export. Never add a balancing line
An IB/UB difference	IB must equal the previous year's UB (ÅRL 2:4 p.7)	Diagnose per account against the source. Never adjust the opening or a closed period undiagnosed
Resetting #FLAGGA to 0	It defeats the double-import guard (spec 7.4)	Confirm the vouchers are not in the target, and document why
VAT codes after an import	SIE carries no moms information	Configure them manually in the target system
The series to import into	Collisions create duplicate verification numbers	Remap to an unused series, document the mapping

Related skills

Question	Skill
SRU codes and the files sent to Skatteverket	swedish-sru-filing
BFL bookkeeping duties, verifikationer, archiving	swedish-accounting-compliance
The closing entries behind UB and next year's IB	swedish-year-end-closing
Moms codes and rules to configure after an import	swedish-vat
Project dimensions (#DIM 6 / #OBJEKT) in the books	swedish-project-accounting
Årsredovisning and INK2 from the same balances	swedish-financial-reporting