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accounted/lib
Jakob WennbergandClaude Fable 5 47938520d6 fix(bookkeeping): allow a first rakenskapsar shorter than 6 months (#1165)
The validator enforced a 6-month minimum on the FIRST fiscal period,
citing BFL 3 kap. The law says the opposite: BFL 3 kap 3 par expressly
allows a rakenskapsar shorter than 12 months, with no floor, when
bokforingsskyldigheten begins (Bolagsverket: the first year may be
"hur kort som helst", max 18 months). The floor only applied to
isFirstPeriod, exactly the case the law exempts, and blocked an
autumn-registered AB from shortening its first year to Dec 31 to file
an early arsredovisning.

Drop the minimum, keep the 18-month cap and the day-boundary rules,
and remove the now-dead Swedish error mapping.

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-25 11:23:18 +02:00
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