diff --git a/lib/bookkeeping/__tests__/category-mapping.test.ts b/lib/bookkeeping/__tests__/category-mapping.test.ts
index 34fd29b5..d1d73409 100644
--- a/lib/bookkeeping/__tests__/category-mapping.test.ts
+++ b/lib/bookkeeping/__tests__/category-mapping.test.ts
@@ -182,7 +182,6 @@ describe('getDefaultVatTreatmentForCategory', () => {
     expect(getDefaultVatTreatmentForCategory('expense_bank_fees')).toBeNull()
     expect(getDefaultVatTreatmentForCategory('expense_card_fees')).toBeNull()
     expect(getDefaultVatTreatmentForCategory('expense_currency_exchange')).toBeNull()
-    expect(getDefaultVatTreatmentForCategory('expense_representation')).toBeNull()
   })
 
   it('returns null for private transactions', () => {
@@ -194,21 +193,22 @@ describe('getDefaultVatTreatmentForCategory', () => {
   })
 })
 
-describe('representation VAT (ML 8:9 — illegal since 2017)', () => {
-  it('getDefaultVatTreatmentForCategory returns null for representation', () => {
-    expect(getDefaultVatTreatmentForCategory('expense_representation')).toBeNull()
+describe('representation VAT (reduced 12%, ML 13 kap 24-25 §§)', () => {
+  it('getDefaultVatTreatmentForCategory returns reduced_12 for representation', () => {
+    expect(getDefaultVatTreatmentForCategory('expense_representation')).toBe('reduced_12')
   })
 
-  it('getCategoryAccountMapping has vatTreatment: null for representation', () => {
+  it('getCategoryAccountMapping has vatTreatment: reduced_12 for representation', () => {
     const result = getCategoryAccountMapping('expense_representation', -500, true)
-    expect(result.vatTreatment).toBeNull()
-    expect(result.vatDebitAccount).toBeNull()
+    expect(result.vatTreatment).toBe('reduced_12')
+    expect(result.vatDebitAccount).toBe('2641')
   })
 
-  it('buildMappingResultFromCategory generates no VAT lines for representation', () => {
+  it('buildMappingResultFromCategory generates 12% VAT line for representation', () => {
     const tx = makeTransaction({ amount: -500 })
     const result = buildMappingResultFromCategory('expense_representation', tx, true)
-    expect(result.vat_lines).toHaveLength(0)
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2641')
   })
 })
 
diff --git a/lib/bookkeeping/__tests__/supplier-invoice-entries.test.ts b/lib/bookkeeping/__tests__/supplier-invoice-entries.test.ts
index 891a956c..e313a126 100644
--- a/lib/bookkeeping/__tests__/supplier-invoice-entries.test.ts
+++ b/lib/bookkeeping/__tests__/supplier-invoice-entries.test.ts
@@ -39,17 +39,19 @@ vi.mock('../currency-utils', () => ({
 // Mock vat-entries with real reverse charge logic
 vi.mock('../vat-entries', () => ({
   generateReverseChargeLines: vi.fn().mockImplementation(
-    (baseAmount: number, vatRate: number = 0.25) => {
+    (baseAmount: number, vatRate: number = 0.25, isDomestic: boolean = false) => {
       const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
+      const inputAccount = isDomestic ? '2647' : '2645'
       let outputAccount: string
       switch (vatRate) {
         case 0.12: outputAccount = '2624'; break
         case 0.06: outputAccount = '2634'; break
         default: outputAccount = '2614'; break
       }
+      const context = isDomestic ? 'omvänd skattskyldighet i Sverige' : 'omvänd skattskyldighet'
       return [
-        { account_number: '2645', debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms ${vatRate * 100}% (omvänd skattskyldighet)` },
-        { account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms ${vatRate * 100}% (omvänd skattskyldighet)` },
+        { account_number: inputAccount, debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms ${vatRate * 100}% (${context})` },
+        { account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms ${vatRate * 100}% (${context})` },
       ]
     }
   ),
@@ -420,6 +422,66 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
     assertBalanced(input)
   })
 
+  it('creates domestic reverse charge entry using 2647 (byggtjänster etc.)', async () => {
+    const invoice = makeSupplierInvoice({
+      subtotal: 20000,
+      vat_amount: 0,
+      total: 20000,
+      reverse_charge: true,
+    })
+    const items = [makeItem({ line_total: 20000, vat_rate: 0.25, account_number: '4425' })]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+
+    // Domestic RC uses 2647 (not 2645) for input VAT
+    const debit2647 = findByAccount(input.lines, '2647')
+    expect(debit2647).toHaveLength(1)
+    expect(debit2647[0].debit_amount).toBe(5000) // 20000 * 0.25
+
+    const credit2614 = findByAccount(input.lines, '2614')
+    expect(credit2614).toHaveLength(1)
+    expect(credit2614[0].credit_amount).toBe(5000)
+
+    // No EU reverse charge account used
+    expect(findByAccount(input.lines, '2645')).toHaveLength(0)
+    // No regular input VAT
+    expect(findByAccount(input.lines, '2641')).toHaveLength(0)
+
+    // 2440 = expense only (RC is offsetting)
+    const credit2440 = findByAccount(input.lines, '2440')
+    expect(credit2440[0].credit_amount).toBe(20000)
+
+    assertBalanced(input)
+  })
+
+  it('does NOT create RC entry for swedish_business when reverse_charge is false', async () => {
+    const invoice = makeSupplierInvoice({
+      subtotal: 8000,
+      vat_amount: 2000,
+      total: 10000,
+      reverse_charge: false,
+    })
+    const items = [makeItem({ line_total: 8000, vat_rate: 0.25, account_number: '4010' })]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+
+    // Should use standard domestic path with 2641
+    expect(findByAccount(input.lines, '2641')).toHaveLength(1)
+    expect(findByAccount(input.lines, '2647')).toHaveLength(0)
+    expect(findByAccount(input.lines, '2645')).toHaveLength(0)
+    expect(findByAccount(input.lines, '2614')).toHaveLength(0)
+
+    assertBalanced(input)
+  })
+
   it('creates per-rate 2645/26x4 pairs for mixed-rate reverse charge', async () => {
     const invoice = makeSupplierInvoice({
       subtotal: 15000,
diff --git a/lib/bookkeeping/category-mapping.ts b/lib/bookkeeping/category-mapping.ts
index d293299f..2b569546 100644
--- a/lib/bookkeeping/category-mapping.ts
+++ b/lib/bookkeeping/category-mapping.ts
@@ -132,13 +132,13 @@ export function getCategoryAccountMapping(
   if (category.startsWith('expense_')) {
     const expenseAccount = getExpenseAccount(category, entityType)
 
-    // Bank fees, card fees, currency exchange, and representation are VAT-exempt in Sweden
-    // Representation has zero input VAT deduction since 2017-01-01 (ML 8:9)
-    const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange', 'expense_representation']
+    // Bank fees, card fees, and currency exchange are VAT-exempt in Sweden
+    const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange']
     const isVatExempt = vatExemptCategories.includes(category)
 
-    // Use provided vatTreatment, or default based on category
-    const resolvedVat = vatTreatment ?? (isVatExempt ? null : 'standard_25')
+    // Representation defaults to reduced_12 (ML 13 kap 24-25 §§, max 300 SEK/person).
+    // Note: income tax deduction was abolished 2017 (IL 16 kap 2 §), but VAT deduction remains.
+    const resolvedVat = vatTreatment ?? (isVatExempt ? null : category === 'expense_representation' ? 'reduced_12' : 'standard_25')
 
     return {
       debitAccount: expenseAccount,
@@ -345,11 +345,16 @@ export function getDefaultVatTreatmentForCategory(
     return null
   }
 
-  // Representation has zero input VAT deduction since 2017-01-01 (ML 8:9)
-  const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange', 'expense_representation']
+  const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange']
   if (vatExemptCategories.includes(category)) {
     return null
   }
 
+  // Representation defaults to reduced_12 (ML 13 kap 24-25 §§, max 300 SEK/person).
+  // Note: income tax deduction was abolished 2017 (IL 16 kap 2 §), but VAT deduction remains.
+  if (category === 'expense_representation') {
+    return 'reduced_12'
+  }
+
   return 'standard_25'
 }
diff --git a/lib/bookkeeping/supplier-invoice-entries.ts b/lib/bookkeeping/supplier-invoice-entries.ts
index a4da53ec..4dc86ade 100644
--- a/lib/bookkeeping/supplier-invoice-entries.ts
+++ b/lib/bookkeeping/supplier-invoice-entries.ts
@@ -82,19 +82,21 @@ export async function createSupplierInvoiceRegistrationEntry(
   }
   lines.push(...debitLines)
 
-  const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && invoice.reverse_charge
+  const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && invoice.reverse_charge
+  const isDomesticRC = supplierType === 'swedish_business' && invoice.reverse_charge
 
   if (isReverseCharge) {
-    // EU/non-EU reverse charge: fiktiv moms entries per rate group
+    // Reverse charge: fiktiv moms entries per rate group
+    // Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
     const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
     for (const [rate, amount] of vatByRate) {
       if (rate > 0 && amount > 0) {
-        const rcLines = generateReverseChargeLines(amount / rate, rate)
+        const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
         lines.push(...rcLines)
       }
     }
   } else if (invoice.vat_amount > 0) {
-    // Domestic: Debit ingående moms per rate group
+    // Domestic standard: Debit ingående moms per rate group
     const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
     for (const [rate, amount] of vatByRate) {
       if (amount > 0) {
@@ -275,19 +277,21 @@ export async function createSupplierInvoiceCashEntry(
     })
   }
 
-  const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && invoice.reverse_charge
+  const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && invoice.reverse_charge
+  const isDomesticRC = supplierType === 'swedish_business' && invoice.reverse_charge
 
   if (isReverseCharge) {
-    // EU/non-EU reverse charge: fiktiv moms entries per rate group
+    // Reverse charge: fiktiv moms entries per rate group
+    // Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
     const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
     for (const [rate, amount] of vatByRate) {
       if (rate > 0 && amount > 0) {
-        const rcLines = generateReverseChargeLines(amount / rate, rate)
+        const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
         lines.push(...rcLines)
       }
     }
   } else if (invoice.vat_amount > 0) {
-    // Domestic: Debit ingående moms per rate group
+    // Domestic standard: Debit ingående moms per rate group
     const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
     for (const [rate, amount] of vatByRate) {
       if (amount > 0) {
@@ -367,10 +371,13 @@ export async function createSupplierCreditNoteEntry(
     })
   }
 
-  const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && creditNote.reverse_charge
+  const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && creditNote.reverse_charge
+  const isDomesticRC = supplierType === 'swedish_business' && creditNote.reverse_charge
 
   if (isReverseCharge) {
     // Reverse the fiktiv moms per rate group (swap debit/credit from registration)
+    // Input VAT account: 2647 for domestic RC, 2645 for EU/non-EU
+    const inputAccount = isDomesticRC ? '2647' : '2645'
     const vatByRate = groupVatByRate(items, creditNote.currency, creditNote.exchange_rate, true)
     for (const [rate, amount] of vatByRate) {
       if (rate > 0 && amount > 0) {
@@ -382,7 +389,7 @@ export async function createSupplierCreditNoteEntry(
           default: outputAccount = '2614'; break
         }
         creditLines.push({
-          account_number: '2645',
+          account_number: inputAccount,
           debit_amount: 0,
           credit_amount: amount,
           line_description: `Omvänd fiktiv ingående moms ${Math.round(rate * 100)}% ${desc}`,
diff --git a/lib/bookkeeping/vat-entries.ts b/lib/bookkeeping/vat-entries.ts
index 669007bd..7a0d9504 100644
--- a/lib/bookkeeping/vat-entries.ts
+++ b/lib/bookkeeping/vat-entries.ts
@@ -79,16 +79,18 @@ export function generateSalesVatLines(config: VatEntryConfig): CreateJournalEntr
 }
 
 /**
- * Generate EU reverse charge lines (fiktiv moms)
- * For purchases from EU: Debit 2645 + Credit 2614 (offsetting entries)
+ * Generate reverse charge lines (fiktiv moms)
+ * For EU/non-EU purchases: Debit 2645 + Credit 26x4 (offsetting entries)
+ * For domestic reverse charge: Debit 2647 + Credit 26x4 (offsetting entries)
  */
 export function generateReverseChargeLines(
   baseAmount: number,
-  vatRate: number = 0.25
+  vatRate: number = 0.25,
+  isDomestic: boolean = false
 ): CreateJournalEntryLineInput[] {
   const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
 
-  // Determine accounts based on rate
+  // Determine output account based on rate
   let outputAccount: string
   switch (vatRate) {
     case 0.25:
@@ -104,18 +106,22 @@ export function generateReverseChargeLines(
       outputAccount = '2614'
   }
 
+  // Input VAT account: 2647 for domestic RC (ML 16 kap), 2645 for EU/non-EU
+  const inputAccount = isDomestic ? '2647' : '2645'
+  const context = isDomestic ? 'omvänd skattskyldighet i Sverige' : 'omvänd skattskyldighet'
+
   return [
     {
-      account_number: '2645', // Beräknad ingående moms förvärv utlandet
+      account_number: inputAccount,
       debit_amount: vatAmount,
       credit_amount: 0,
-      line_description: `Fiktiv ingående moms ${vatRate * 100}% (omvänd skattskyldighet)`,
+      line_description: `Fiktiv ingående moms ${vatRate * 100}% (${context})`,
     },
     {
       account_number: outputAccount,
       debit_amount: 0,
       credit_amount: vatAmount,
-      line_description: `Fiktiv utgående moms ${vatRate * 100}% (omvänd skattskyldighet)`,
+      line_description: `Fiktiv utgående moms ${vatRate * 100}% (${context})`,
     },
   ]
 }
diff --git a/lib/errors/get-error-message.ts b/lib/errors/get-error-message.ts
index 2909d67e..a3212526 100644
--- a/lib/errors/get-error-message.ts
+++ b/lib/errors/get-error-message.ts
@@ -66,6 +66,38 @@ const CONTEXT_FALLBACKS: Record<ErrorContext, string> = {
 
 const GENERIC_FALLBACK = 'Något gick fel. Försök igen.'
 
+// Known error patterns → user-friendly Swedish messages
+const ERROR_PATTERN_MAP: [RegExp, string | null][] = [
+  [
+    /locked\/closed fiscal period/i,
+    'Perioden är låst. Verifikationen kan inte skapas i en stängd eller låst period.',
+  ],
+  [
+    /Bokföringen är låst t\.o\.m\./,
+    null, // null = extract the Swedish message directly from the raw error text
+  ],
+  [
+    /Cannot attach documents to entries in a locked/i,
+    'Kan inte bifoga dokument till verifikationer i en låst period.',
+  ],
+]
+
+/**
+ * Check if a message matches a known error pattern and return the Swedish translation.
+ * Returns null if no pattern matches.
+ */
+function tryMatchKnownError(message: string): string | null {
+  for (const [pattern, translation] of ERROR_PATTERN_MAP) {
+    if (pattern.test(message)) {
+      if (translation !== null) return translation
+      // Extract the Swedish part from the message
+      const match = message.match(/Bokföringen är låst t\.o\.m\. [^.]+\./)
+      return match ? match[0] : 'Bokföringen är låst för denna period.'
+    }
+  }
+  return null
+}
+
 /**
  * Simple heuristic to detect already-translated Swedish messages.
  * If the message contains common Swedish words/patterns, pass it through.
@@ -83,6 +115,7 @@ function isSwedishUserMessage(message: string): boolean {
     /session/i,
     /förfrågan/i,
     /obligatorisk/i,
+    /bokföringen är låst/i,
   ]
   return swedishPatterns.some((p) => p.test(message))
 }
@@ -155,6 +188,14 @@ export function getErrorMessage(
       return POSTGRES_ERROR_MAP[obj.code]
     }
 
+    // Try known error patterns (e.g. locked period triggers)
+    for (const field of ['error', 'message'] as const) {
+      if (typeof obj[field] === 'string' && obj[field].trim()) {
+        const knownError = tryMatchKnownError(obj[field])
+        if (knownError) return knownError
+      }
+    }
+
     // Try error.message if it's already a good Swedish message
     if (typeof obj.error === 'string' && obj.error.trim()) {
       if (isSwedishUserMessage(obj.error)) return obj.error
@@ -167,6 +208,8 @@ export function getErrorMessage(
 
   // 3. Error instance
   if (error instanceof Error && error.message.trim()) {
+    const knownError = tryMatchKnownError(error.message)
+    if (knownError) return knownError
     if (isSwedishUserMessage(error.message)) return error.message
   }
 
diff --git a/lib/import/__tests__/sie-import.test.ts b/lib/import/__tests__/sie-import.test.ts
index 31b79aba..8c165307 100644
--- a/lib/import/__tests__/sie-import.test.ts
+++ b/lib/import/__tests__/sie-import.test.ts
@@ -8,6 +8,7 @@ function makeParsedFile(overrides?: Partial<ParsedSIEFile>): ParsedSIEFile {
   return {
     header: {
       sieType: 4,
+      flagga: 0,
       program: 'TestProg',
       programVersion: '1.0',
       generatedDate: '2024-01-01',
diff --git a/lib/import/__tests__/sie-parser.test.ts b/lib/import/__tests__/sie-parser.test.ts
index 2ba43e4a..68a53257 100644
--- a/lib/import/__tests__/sie-parser.test.ts
+++ b/lib/import/__tests__/sie-parser.test.ts
@@ -440,16 +440,19 @@ describe('validateSIEFile', () => {
 // --- Fix 2: Windows-1252 encoding detection and decoding ---
 
 describe('detectEncoding — #FORMAT PC8 detection', () => {
-  it('returns cp437 when #FORMAT PC8 is present in the first 500 bytes', () => {
-    const text = '#FLAGGA 0\n#FORMAT PC8\n#SIETYP 4\n'
-    const encoder = new TextEncoder()
+  it('ignores #FORMAT PC8 and detects UTF-8 from byte patterns', () => {
+    // #FORMAT PC8 is unreliable — most cloud software (Fortnox, Bokio etc.)
+    // exports UTF-8 but still declares #FORMAT PC8.
+    // UTF-8 encoded: "Företagskonto" → 0xC3 0xB6 for ö
+    const text = '#FLAGGA 0\n#FORMAT PC8\n#FNAMN "Företagskonto"\n'
+    const encoder = new TextEncoder() // TextEncoder outputs UTF-8
     const buf = encoder.encode(text)
     const encoding = detectEncoding(buf.buffer)
-    expect(encoding).toBe('cp437')
+    expect(encoding).toBe('utf8')
   })
 
-  it('returns cp437 even when Win-1252 bytes follow #FORMAT PC8', () => {
-    // #FORMAT PC8 header should take priority over any byte analysis
+  it('detects Win-1252 when actual byte values are in Win-1252 range', () => {
+    // Win-1252 bytes for Swedish chars: ö=0xF6, ä=0xE4, å=0xE5
     const prefix = new TextEncoder().encode('#FORMAT PC8\n#FNAMN F')
     const buf = new Uint8Array(prefix.length + 3)
     buf.set(prefix)
@@ -457,7 +460,15 @@ describe('detectEncoding — #FORMAT PC8 detection', () => {
     buf[prefix.length + 1] = 0xe4 // ä in Win-1252
     buf[prefix.length + 2] = 0xe5 // å in Win-1252
     const encoding = detectEncoding(buf.buffer)
-    expect(encoding).toBe('cp437')
+    expect(encoding).toBe('windows1252')
+  })
+
+  it('returns utf8 for pure ASCII files (no high bytes)', () => {
+    const text = '#FLAGGA 0\n#FORMAT PC8\n#SIETYP 4\n'
+    const encoder = new TextEncoder()
+    const buf = encoder.encode(text)
+    const encoding = detectEncoding(buf.buffer)
+    expect(encoding).toBe('utf8')
   })
 })
 
diff --git a/lib/import/sie-parser.ts b/lib/import/sie-parser.ts
index 73f701b0..a7b417e2 100644
--- a/lib/import/sie-parser.ts
+++ b/lib/import/sie-parser.ts
@@ -94,24 +94,13 @@ export function detectEncoding(buffer: ArrayBuffer): SIEEncoding {
     return 'utf8'
   }
 
-  // Check for #FORMAT PC8 in the first 500 bytes (ASCII-safe, works regardless of encoding)
-  const headerSize = Math.min(bytes.length, 500)
-  const FORMAT_PC8 = [0x23, 0x46, 0x4f, 0x52, 0x4d, 0x41, 0x54, 0x20, 0x50, 0x43, 0x38]
-  for (let i = 0; i <= headerSize - FORMAT_PC8.length; i++) {
-    let match = true
-    for (let j = 0; j < FORMAT_PC8.length; j++) {
-      if (bytes[i + j] !== FORMAT_PC8[j]) {
-        match = false
-        break
-      }
-    }
-    if (match) {
-      return 'cp437'
-    }
-  }
+  // NOTE: #FORMAT PC8 is NOT used for encoding detection.
+  // Almost all SIE files declare #FORMAT PC8 regardless of actual encoding
+  // (Fortnox, Bokio, Dooer etc. export UTF-8 with #FORMAT PC8).
+  // Instead, we detect encoding from actual byte patterns.
 
   // Scan sample for encoding-specific byte ranges
-  const sampleSize = Math.min(bytes.length, 2000)
+  const sampleSize = Math.min(bytes.length, 4000)
   let cp437Count = 0   // Swedish chars in 0x80-0x9F (CP437 range)
   let utf8Count = 0     // Valid UTF-8 multi-byte Swedish sequences
   let win1252Count = 0  // Swedish chars in 0xC0-0xFF (Win-1252 range)
@@ -119,33 +108,35 @@ export function detectEncoding(buffer: ArrayBuffer): SIEEncoding {
   for (let i = 0; i < sampleSize; i++) {
     const byte = bytes[i]
 
-    // Check for CP437 Swedish characters
-    if (CP437_MAP[byte]) {
-      cp437Count++
-    }
-
-    // Check for Windows-1252 Swedish characters
-    if (WIN1252_SWEDISH_BYTES.has(byte)) {
-      win1252Count++
-    }
-
-    // Check for UTF-8 multi-byte sequences for Swedish chars
-    // Ä = C3 84, Å = C3 85, Ö = C3 96, ä = C3 A4, å = C3 A5, ö = C3 B6
+    // Check for UTF-8 multi-byte sequences for Swedish chars FIRST
+    // to avoid false CP437/Win-1252 counts from continuation bytes.
+    // Ä = C3 84, Å = C3 85, Ö = C3 96, ä = C3 A4, å = C3 A5, ö = C3 B6, é = C3 A9
     if (byte === 0xc3 && i + 1 < sampleSize) {
       const nextByte = bytes[i + 1]
-      if ([0x84, 0x85, 0x96, 0xa4, 0xa5, 0xb6].includes(nextByte)) {
+      if ([0x84, 0x85, 0x96, 0xa4, 0xa5, 0xb6, 0xa9].includes(nextByte)) {
         utf8Count++
         i++ // Skip continuation byte to avoid false CP437 count (e.g. 0x84 = ä in CP437)
         continue
       }
     }
 
+    // Check for CP437 Swedish characters (0x80-0x9F range)
+    if (CP437_MAP[byte]) {
+      cp437Count++
+    }
+
+    // Check for Windows-1252 Swedish characters (0xC0-0xFF range)
+    if (WIN1252_SWEDISH_BYTES.has(byte)) {
+      win1252Count++
+    }
   }
 
   if (utf8Count > cp437Count && utf8Count > win1252Count) return 'utf8'
   if (cp437Count > win1252Count) return 'cp437'
   if (win1252Count > 0) return 'windows1252'
-  return 'cp437'
+
+  // Pure ASCII (no high bytes) — UTF-8 is a superset of ASCII
+  return 'utf8'
 }
 
 /**
@@ -348,8 +339,10 @@ export function parseSIEFile(content: string): ParsedSIEFile {
   const issues: ParseIssue[] = []
 
   // Initialize header with defaults
+  // Per SIE spec: if #SIETYP is absent, assume type 1 (closing balances only)
   const header: SIEHeader = {
-    sieType: 4,
+    sieType: 1,
+    flagga: null,
     program: null,
     programVersion: null,
     generatedDate: null,
@@ -415,7 +408,7 @@ export function parseSIEFile(content: string): ParsedSIEFile {
     try {
       switch (tag) {
         case 'FLAGGA':
-          // Flag for file handling - ignore
+          header.flagga = parseInt(fields[1], 10) || 0
           break
 
         case 'FORMAT':
@@ -607,8 +600,8 @@ export function parseSIEFile(content: string): ParsedSIEFile {
         case 'RTRANS':
         case 'BTRANS': {
           // #TRANS = final transaction lines (the current state of the voucher)
-          // #RTRANS = removed lines (correction audit trail — original lines that were undone)
-          // #BTRANS = added lines (correction audit trail — new lines that replaced removed ones)
+          // #RTRANS = supplementary/corrected transaction (must be followed by identical #TRANS for backward compat)
+          // #BTRANS = removed/cancelled transaction (programs not understanding BTRANS simply ignore it)
           //
           // When a voucher has been corrected, Fortnox/Visma emit all three types.
           // Only #TRANS represents the final voucher state; #RTRANS and #BTRANS are
@@ -732,6 +725,11 @@ export function validateSIEFile(parsed: ParsedSIEFile): ValidationResult {
   const errors: string[] = []
   const warnings: string[] = []
 
+  // Check #FLAGGA for already-imported files
+  if (parsed.header.flagga === 1) {
+    warnings.push('Filen är markerad som redan importerad (#FLAGGA 1). Kontrollera att den inte redan har importerats i ett annat system.')
+  }
+
   // Check for SIE type
   if (!parsed.header.sieType) {
     errors.push('SIE-typ saknas (#SIETYP). Filen kanske inte är en giltig SIE-fil — kontrollera att du exporterat i rätt format.')
diff --git a/lib/import/types.ts b/lib/import/types.ts
index b04f40b6..7d9bf5de 100644
--- a/lib/import/types.ts
+++ b/lib/import/types.ts
@@ -26,6 +26,7 @@ export type ParseIssueSeverity = 'error' | 'warning' | 'info'
 export interface SIEHeader {
   // File metadata
   sieType: SIEType
+  flagga: number | null            // #FLAGGA (0 = not imported, 1 = already imported)
   program: string | null           // #PROGRAM
   programVersion: string | null
   generatedDate: string | null     // #GEN — "YYYY-MM-DD"
diff --git a/lib/reports/__tests__/sie-export.test.ts b/lib/reports/__tests__/sie-export.test.ts
index aa6e446c..5f5506e3 100644
--- a/lib/reports/__tests__/sie-export.test.ts
+++ b/lib/reports/__tests__/sie-export.test.ts
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in', 'order', 'range']) {
+  for (const m of ['select', 'eq', 'in', 'order', 'range', 'lt', 'lte', 'gte', 'gt', 'limit']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
@@ -57,13 +57,15 @@ describe('generateSIEExport', () => {
     results = [
       // 0: fiscal_periods
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
-      // 1: chart_of_accounts (empty)
+      // 1: previous fiscal period (#RAR -1)
+      { data: null, error: null },
+      // 2: chart_of_accounts (empty)
       { data: [], error: null },
-      // 2: journal_entries (empty)
+      // 3: journal_entries (empty)
       { data: [], error: null },
-      // 3: cost_centers (empty)
+      // 4: cost_centers (empty)
       { data: [], error: null },
-      // 4: projects (empty)
+      // 5: projects (empty)
       { data: [], error: null },
     ]
 
@@ -83,6 +85,7 @@ describe('generateSIEExport', () => {
   it('omits #ORGNR when org_number is null', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       { data: [], error: null },
       { data: [], error: null },
@@ -100,7 +103,7 @@ describe('generateSIEExport', () => {
   it('generates #KONTO and #SRU for accounts', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
-      // 1: chart_of_accounts
+      { data: null, error: null }, // prevPeriod
       {
         data: [
           { account_number: '1930', account_name: 'Företagskonto', sru_code: '7301', is_active: true },
@@ -108,11 +111,8 @@ describe('generateSIEExport', () => {
         ],
         error: null,
       },
-      // 2: journal_entries (empty)
       { data: [], error: null },
-      // 3: cost_centers
       { data: [], error: null },
-      // 4: projects
       { data: [], error: null },
     ]
 
@@ -128,9 +128,8 @@ describe('generateSIEExport', () => {
   it('generates #VER and #TRANS for journal entries', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
-      // 1: accounts
-      { data: [], error: null },
-      // 2: journal_entries with lines
+      { data: null, error: null }, // prevPeriod
+      { data: [], error: null }, // accounts
       {
         data: [
           {
@@ -149,10 +148,8 @@ describe('generateSIEExport', () => {
         ],
         error: null,
       },
-      // 3: cost_centers
-      { data: [], error: null },
-      // 4: projects
-      { data: [], error: null },
+      { data: [], error: null }, // cost_centers
+      { data: [], error: null }, // projects
     ]
 
     const output = await generateSIEExport(supabase, 'company-1', baseOptions)
@@ -168,16 +165,15 @@ describe('generateSIEExport', () => {
   it('generates #DIM and #OBJEKT for dimensions', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       { data: [], error: null },
-      // 3: cost_centers
       {
         data: [
           { code: 'CC1', name: 'Avdelning 1', is_active: true },
         ],
         error: null,
       },
-      // 4: projects
       {
         data: [
           { code: 'P001', name: 'Projekt Alpha', is_active: true },
@@ -197,6 +193,7 @@ describe('generateSIEExport', () => {
   it('includes dimension objects in #TRANS lines', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       {
         data: [
@@ -228,6 +225,7 @@ describe('generateSIEExport', () => {
   it('generates #UB for class 1-2 and #RES for class 3-8', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       {
         data: [
@@ -264,6 +262,7 @@ describe('generateSIEExport', () => {
   it('escapes quotes in descriptions', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       {
         data: [
@@ -294,6 +293,7 @@ describe('generateSIEExport', () => {
   it('uses \\r\\n line endings', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       { data: [], error: null },
       { data: [], error: null },
@@ -316,6 +316,7 @@ describe('generateSIEExport', () => {
   it('produces no #VER lines when no entries exist', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       { data: [], error: null },
       { data: [], error: null },
@@ -331,6 +332,7 @@ describe('generateSIEExport', () => {
   it('produces no #DIM lines when no dimensions exist', async () => {
     results = [
       { data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
+      { data: null, error: null }, // prevPeriod
       { data: [], error: null },
       { data: [], error: null },
       { data: [], error: null },
diff --git a/lib/reports/__tests__/vat-declaration.test.ts b/lib/reports/__tests__/vat-declaration.test.ts
index 4c0721ec..b552b180 100644
--- a/lib/reports/__tests__/vat-declaration.test.ts
+++ b/lib/reports/__tests__/vat-declaration.test.ts
@@ -682,6 +682,100 @@ describe('calculateVatDeclaration — reverse charge', () => {
     expect(result.rutor.ruta30).toBe(1000)
   })
 
+  it('maps domestic reverse charge input VAT (2647) to ruta48', async () => {
+    results = [
+      {
+        data: [
+          // Domestic RC: D 2647 + C 2614 (offsetting), D expense
+          { account_number: '2647', debit_amount: 500, credit_amount: 0 },
+          { account_number: '2614', debit_amount: 0, credit_amount: 500 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },  // rc journal entries
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
+
+    // 2647 debit maps to ruta48
+    expect(result.rutor.ruta48).toBe(500)
+    // 2614 credit maps to ruta30
+    expect(result.rutor.ruta30).toBe(500)
+    // Net VAT = 500 - 500 = 0 (reverse charge is neutral)
+    expect(result.rutor.ruta49).toBe(0)
+  })
+
+  it('maps import VAT accounts (2615/2625/2635) to ruta60/61/62', async () => {
+    results = [
+      {
+        data: [
+          { account_number: '2615', debit_amount: 0, credit_amount: 2500 },
+          { account_number: '2625', debit_amount: 0, credit_amount: 600 },
+          { account_number: '2635', debit_amount: 0, credit_amount: 180 },
+          // Input VAT from imports
+          { account_number: '2641', debit_amount: 3280, credit_amount: 0 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
+
+    expect(result.rutor.ruta60).toBe(2500)
+    expect(result.rutor.ruta61).toBe(600)
+    expect(result.rutor.ruta62).toBe(180)
+    // ruta49 = (ruta60 + ruta61 + ruta62) - ruta48 = 3280 - 3280 = 0
+    expect(result.rutor.ruta49).toBe(0)
+  })
+
+  it('maps EU/export revenue variants (3108/3105/3004) to ruta35/36/42', async () => {
+    results = [
+      {
+        data: [
+          { account_number: '3108', debit_amount: 0, credit_amount: 15000 },
+          { account_number: '3105', debit_amount: 0, credit_amount: 8000 },
+          { account_number: '3004', debit_amount: 0, credit_amount: 5000 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
+
+    expect(result.rutor.ruta35).toBe(15000)
+    expect(result.rutor.ruta36).toBe(8000)
+    expect(result.rutor.ruta42).toBe(5000)
+  })
+
+  it('maps output VAT variant accounts (2612/2622/2632) to correct rutor', async () => {
+    results = [
+      {
+        data: [
+          // Egna uttag 25%
+          { account_number: '2612', debit_amount: 0, credit_amount: 1000 },
+          // Uthyrning 12%
+          { account_number: '2623', debit_amount: 0, credit_amount: 200 },
+          // VMB 6%
+          { account_number: '2636', debit_amount: 0, credit_amount: 50 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
+
+    expect(result.rutor.ruta10).toBe(1000)
+    expect(result.rutor.ruta11).toBe(200)
+    expect(result.rutor.ruta12).toBe(50)
+  })
+
   it('only includes posted journal entries for reverse charge bases (reversed filtered at DB level)', async () => {
     // The query uses .eq('status', 'posted'), so reversed entries never appear
     results = [
diff --git a/lib/reports/sie-export.ts b/lib/reports/sie-export.ts
index b0ac521e..d80f1d8f 100644
--- a/lib/reports/sie-export.ts
+++ b/lib/reports/sie-export.ts
@@ -29,6 +29,16 @@ export async function generateSIEExport(
     throw new Error('Fiscal period not found')
   }
 
+  // Fetch previous fiscal year for #RAR -1 (per SIE spec, both years should be present)
+  const { data: prevPeriod } = await supabase
+    .from('fiscal_periods')
+    .select('period_start, period_end')
+    .eq('company_id', companyId)
+    .lt('period_end', period.period_start)
+    .order('period_end', { ascending: false })
+    .limit(1)
+    .single()
+
   // Fetch all accounts
   const accounts = await fetchAllRows(({ from, to }) =>
     supabase
@@ -81,10 +91,14 @@ export async function generateSIEExport(
   lines.push(`#FNAMN "${escapeQuotes(options.company_name)}"`)
 
   // === Fiscal year ===
-  // #RAR 0 start end (current year)
+  // #RAR 0 = current year, #RAR -1 = previous year (both should be present per spec)
   // Use date strings directly to avoid timezone conversion issues
   lines.push(`#RAR 0 ${dateStringToSIE(period.period_start)} ${dateStringToSIE(period.period_end)}`)
 
+  if (prevPeriod) {
+    lines.push(`#RAR -1 ${dateStringToSIE(prevPeriod.period_start)} ${dateStringToSIE(prevPeriod.period_end)}`)
+  }
+
   // === Dimension definitions ===
   // SIE standard: dimension 1 = kostnadsställe, dimension 6 = projekt
   const hasCostCenters = costCenters && costCenters.length > 0
@@ -116,6 +130,9 @@ export async function generateSIEExport(
   }
 
   // === Opening balances (IB) ===
+  // Collect IB per account for UB calculation (UB = IB + movements)
+  const openingBalancesByAccount = new Map<string, number>()
+
   if (period.opening_balance_entry_id) {
     const { data: obEntry } = await supabase
       .from('journal_entries')
@@ -128,6 +145,10 @@ export async function generateSIEExport(
       for (const line of (obEntry.lines as JournalEntryLine[])) {
         const amount = (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
         lines.push(`#IB 0 ${line.account_number} ${formatAmount(amount)}`)
+        openingBalancesByAccount.set(
+          line.account_number,
+          (openingBalancesByAccount.get(line.account_number) || 0) + amount
+        )
       }
     }
   }
@@ -169,17 +190,27 @@ export async function generateSIEExport(
   }
 
   // === Closing balances (UB for balance sheet, RES for income statement) ===
-  // Calculate balances from journal entries
-  const accountBalances = calculateBalances(entries as JournalEntry[])
+  // Movement balances from journal entries
+  const movementBalances = calculateBalances(entries as JournalEntry[])
 
-  for (const [accountNumber, balance] of accountBalances) {
+  // Merge all accounts that have either IB or movements
+  const allAccountNumbers = new Set([
+    ...openingBalancesByAccount.keys(),
+    ...movementBalances.keys(),
+  ])
+
+  for (const accountNumber of [...allAccountNumbers].sort()) {
     const accountClass = parseInt(accountNumber[0])
+    const ib = openingBalancesByAccount.get(accountNumber) || 0
+    const movement = movementBalances.get(accountNumber) || 0
+
     if (accountClass <= 2) {
-      // Balance sheet account: #UB
-      lines.push(`#UB 0 ${accountNumber} ${formatAmount(balance)}`)
+      // Balance sheet: UB = IB + movements during period
+      const ub = Math.round((ib + movement) * 100) / 100
+      lines.push(`#UB 0 ${accountNumber} ${formatAmount(ub)}`)
     } else {
-      // Income statement account: #RES
-      lines.push(`#RES 0 ${accountNumber} ${formatAmount(balance)}`)
+      // Income statement: RES = movements only (IB should be zero)
+      lines.push(`#RES 0 ${accountNumber} ${formatAmount(movement)}`)
     }
   }
 
diff --git a/lib/reports/vat-declaration.ts b/lib/reports/vat-declaration.ts
index aa1f66d8..9aec04a1 100644
--- a/lib/reports/vat-declaration.ts
+++ b/lib/reports/vat-declaration.ts
@@ -22,30 +22,61 @@ import type {
 /**
  * Account-to-ruta mapping for the Swedish momsdeklaration (SKV 4700).
  *
- * Revenue (3001/3002/3003): net credit balance feeds ruta 05 (total domestic taxable sales).
- * Output VAT (2611/2621/2631): net credit balance feeds ruta 10/11/12 (output VAT per rate).
- * Input VAT (2641/2645): net debit balance feeds ruta 48.
- * EU/Export (3308/3305): net credit balance feeds ruta 39/40.
+ * Covers all BAS 26xx VAT accounts and 3xxx revenue accounts that feed the
+ * momsdeklaration. Includes variant accounts (egna uttag, uthyrning, VMB,
+ * import, domestic reverse charge) that may appear from manual entries or
+ * SIE imports, not just accounts generated by the system.
+ *
+ * Output VAT (261x/262x/263x) → ruta 10/11/12 per rate
+ * Reverse charge output (2614/2624/2634) → ruta 30/31/32
+ * Import VAT (2615/2625/2635) → ruta 60/61/62
+ * Input VAT (2641-2649) → ruta 48
+ * Revenue (3001-3003) → ruta 05; EU (3108/3308) → ruta 35/39;
+ * Export (3105/3305) → ruta 36/40; Exempt (3004/3100) → ruta 42
  */
 const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'credit' | 'debit' }> = {
-  // Output VAT accounts → ruta 10/11/12
-  '2611': { box: 'ruta10', side: 'credit' },
+  // Output VAT 25% → ruta 10
+  '2611': { box: 'ruta10', side: 'credit' },  // Försäljning inom Sverige
+  '2612': { box: 'ruta10', side: 'credit' },  // Egna uttag
+  '2613': { box: 'ruta10', side: 'credit' },  // Uthyrning (frivillig skattskyldighet)
+  '2616': { box: 'ruta10', side: 'credit' },  // Vinstmarginalbeskattning
+  // Output VAT 12% → ruta 11
   '2621': { box: 'ruta11', side: 'credit' },
+  '2622': { box: 'ruta11', side: 'credit' },  // Egna uttag
+  '2623': { box: 'ruta11', side: 'credit' },  // Uthyrning
+  '2626': { box: 'ruta11', side: 'credit' },  // VMB
+  // Output VAT 6% → ruta 12
   '2631': { box: 'ruta12', side: 'credit' },
+  '2632': { box: 'ruta12', side: 'credit' },  // Egna uttag
+  '2633': { box: 'ruta12', side: 'credit' },  // Uthyrning
+  '2636': { box: 'ruta12', side: 'credit' },  // VMB
   // Reverse charge output VAT → ruta 30/31/32
   '2614': { box: 'ruta30', side: 'credit' },
   '2624': { box: 'ruta31', side: 'credit' },
   '2634': { box: 'ruta32', side: 'credit' },
   // Input VAT → ruta 48
-  '2641': { box: 'ruta48', side: 'debit' },
-  '2645': { box: 'ruta48', side: 'debit' },
-  // Revenue accounts → ruta 05 (all domestic taxable sales combined)
+  '2641': { box: 'ruta48', side: 'debit' },   // Debiterad ingående moms
+  '2642': { box: 'ruta48', side: 'debit' },   // Frivillig skattskyldighet
+  '2645': { box: 'ruta48', side: 'debit' },   // Förvärv utlandet (EU/non-EU RC)
+  '2646': { box: 'ruta48', side: 'debit' },   // Uthyrning
+  '2647': { box: 'ruta48', side: 'debit' },   // Omvänd skattskyldighet i Sverige
+  '2649': { box: 'ruta48', side: 'debit' },   // Blandad verksamhet
+  // Import VAT (since 2015, via momsdeklaration) → ruta 60/61/62
+  '2615': { box: 'ruta60', side: 'credit' },  // Import 25%
+  '2625': { box: 'ruta61', side: 'credit' },  // Import 12%
+  '2635': { box: 'ruta62', side: 'credit' },  // Import 6%
+  // Revenue: domestic taxable sales → ruta 05
   '3001': { box: 'ruta05', side: 'credit' },
   '3002': { box: 'ruta05', side: 'credit' },
   '3003': { box: 'ruta05', side: 'credit' },
-  // EU/Export → ruta 39/40
-  '3305': { box: 'ruta40', side: 'credit' },
-  '3308': { box: 'ruta39', side: 'credit' },
+  // Revenue: EU goods/services → ruta 35/39
+  '3108': { box: 'ruta35', side: 'credit' },  // Varuförsäljning till EU
+  '3308': { box: 'ruta39', side: 'credit' },  // Tjänsteförsäljning till EU
+  // Revenue: export/other → ruta 36/40/42
+  '3105': { box: 'ruta36', side: 'credit' },  // Varuförsäljning export
+  '3305': { box: 'ruta40', side: 'credit' },  // Tjänsteförsäljning export
+  '3004': { box: 'ruta42', side: 'credit' },  // Momsfri försäljning (AB)
+  '3100': { box: 'ruta42', side: 'credit' },  // Momsfria intäkter (EF)
 }
 
 const VAT_ACCOUNTS = Object.keys(ACCOUNT_RUTA)
@@ -111,12 +142,8 @@ function round(value: number): number {
 /**
  * Calculate VAT declaration from the general ledger.
  *
- * Sums posted journal entry lines on 26xx and 3xxx accounts:
- *   - 3001/3002/3003 credit balance -> ruta 05 (total domestic taxable sales)
- *   - 2611/2621/2631 credit balance -> ruta 10/11/12 (output VAT per rate)
- *   - 2641/2645 debit balance -> ruta 48 (input VAT)
- *   - 3308/3305 credit balance -> ruta 39/40 (EU/export)
- *   - ruta 49 = (10 + 11 + 12) - 48
+ * Sums posted journal entry lines on 26xx and 3xxx accounts per ACCOUNT_RUTA mapping.
+ *   - ruta 49 = (10 + 11 + 12 + 30 + 31 + 32 + 60 + 61 + 62) - 48
  *
  * The accounting method parameter is accepted for backward compatibility
  * but not used — the method is already baked into journal entry timing.
diff --git a/lib/vat/moms-box-mapping.ts b/lib/vat/moms-box-mapping.ts
index 4694c520..c031d8cd 100644
--- a/lib/vat/moms-box-mapping.ts
+++ b/lib/vat/moms-box-mapping.ts
@@ -42,7 +42,7 @@ export type MomsBox =
   | '61'  // Importmoms 12%
   | '62'  // Importmoms 6%
 
-/** Map BAS revenue account to momsdeklaration box */
+/** Map BAS account to momsdeklaration box */
 export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
   // Domestic revenue (taxable) → Box 05
   '3001': '05',  // Försäljning varor/tjänster 25%
@@ -66,14 +66,43 @@ export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
   // Non-EU services → Box 40
   '3305': '40',  // Försäljning tjänster export utanför EU
 
-  // Output VAT → Boxes 10, 11, 12
-  '2611': '10',  // Utgående moms 25%
-  '2621': '11',  // Utgående moms 12%
-  '2631': '12',  // Utgående moms 6%
+  // VAT-exempt sales → Box 42
+  '3004': '42',  // Momsfri försäljning (AB)
+  '3100': '42',  // Momsfria intäkter (EF)
+
+  // Output VAT 25% → Box 10
+  '2611': '10',  // Försäljning inom Sverige
+  '2612': '10',  // Egna uttag
+  '2613': '10',  // Uthyrning (frivillig skattskyldighet)
+  '2616': '10',  // Vinstmarginalbeskattning
+  // Output VAT 12% → Box 11
+  '2621': '11',
+  '2622': '11',  // Egna uttag
+  '2623': '11',  // Uthyrning
+  '2626': '11',  // VMB
+  // Output VAT 6% → Box 12
+  '2631': '12',
+  '2632': '12',  // Egna uttag
+  '2633': '12',  // Uthyrning
+  '2636': '12',  // VMB
+
+  // Reverse charge output VAT → Boxes 30, 31, 32
+  '2614': '30',
+  '2624': '31',
+  '2634': '32',
+
+  // Import VAT (since 2015, via momsdeklaration) → Boxes 60, 61, 62
+  '2615': '60',  // Import 25%
+  '2625': '61',  // Import 12%
+  '2635': '62',  // Import 6%
 
   // Input VAT → Box 48
-  '2641': '48',  // Ingående moms
-  '2645': '48',  // Beräknad ingående moms (EU förvärv)
+  '2641': '48',  // Debiterad ingående moms
+  '2642': '48',  // Frivillig skattskyldighet
+  '2645': '48',  // Beräknad ingående moms (EU/non-EU förvärv)
+  '2646': '48',  // Uthyrning
+  '2647': '48',  // Omvänd skattskyldighet i Sverige
+  '2649': '48',  // Blandad verksamhet
 }
 
 /** Swedish labels for each momsdeklaration box */