Swedish SRU File Generation
SRU files are what Skatteverket's filöverföringstjänst accepts. The canonical source is Skatteverket's "Teknisk information om filöverföring" page (replaced brochure SKV 269 from Jan 1 2024).
Before writing any SRU generation code, read both reference files. Almost every failure is a wrong field code, a wrong sign, or the wrong text encoding.
How to use this skill
| File | When to read |
|---|---|
references/file-format.md | The file itself: post-by-post structure of both files, period suffixes, ISO 8859-1 encoding, amount and org number formatting, the sign convention, zero-value handling, a worked example for a calendar-year AB, validation errors, data types, spec links |
references/sru-codes.md | Deciding what goes in each #UPPGIFT: the full field code tables for INK2, INK2R and INK2S with their printed signs, and the BAS-to-SRU account mapping for the räkenskapsschema |
Architecture: two files, always
Every SRU submission consists of exactly two files:
| File | Content | Max size |
|---|---|---|
INFO.SRU | Submitter metadata (who is filing) | — |
BLANKETTER.SRU | All blankett blocks with tax data | 5 MB |
File names are case-insensitive but must not be renamed (browsers appending (1) cause rejection).
An aktiebolag filing INK2 needs three blankett blocks inside BLANKETTER.SRU — INK2, INK2R and INK2S — each with its own #IDENTITET line, all terminated by a single #FIL_SLUT.
Generating a file
- Fix the period. The blankett type is
<FORM>-<inkomstår><P1–P4>, where the income year is the calendar year the räkenskapsår ends and the suffix encodes the ending month. Calendar-year companies areP4. - Write INFO.SRU with the posts in their prescribed order; mandatory are
#PRODUKT,#FILNAMN,#ORGNR,#NAMN,#POSTNR,#POSTORT. - Map the trial balance to INK2R via the BAS-to-SRU tables, then compute INK2S by hand, then carry 4.15/4.16 (7670/7770) to INK2 1.1/1.2 (7104/7114).
- Convert every amount to whole kronor, truncating öre, and to the form's printed sign — not the trial balance's sign. Omit any field whose value is zero.
- Write both files as ISO 8859-1, never UTF-8, and upload them under their exact names.
Field-by-field detail for each step is in the two reference files.
Never guess these
| Situation | Why | What to do |
|---|---|---|
| A field code for a row | Codes are published per period package, and a code invalid for the blankett type rejects the whole block | Look it up in sru-codes.md; never infer one from a neighbouring code |
| The sign of an amount | SIE and most ledgers store credit balances as negative — the opposite of what the form wants | Report the printed sign as positive; see sru-codes.md §8 |
| Any single BAS account in 5000–6999 | They ALL aggregate into one code, 7513; per-account codes are the most common mapping error | Sum the range, write one #UPPGIFT 7513 |
| An INK2S value | INK2S codes are NOT auto-derived from BAS accounts — they are tax adjustments requiring manual calculation | Take them from the tax computation, not the ledger |
| The text encoding | UTF-8 silently corrupts å, ä, ö and is the commonest cause of validation failure | Write ISO 8859-1 explicitly; see file-format.md §3 |
| Whether a zero belongs in the file | A #UPPGIFT for a zero value causes warnings and sometimes errors | Omit the line entirely |
Related skills
| Question | Skill |
|---|---|
| Getting the trial balance out of the accounting system | swedish-sie-import-export |
| INK2 form logic, skattemässiga justeringar, N9 | swedish-financial-reporting |
| Bokslut, closing entries and the result that feeds 4.1 | swedish-year-end-closing |
| Periodiseringsfond, koncernbidrag, schablonintäkt | swedish-tax-planning |
| Överavskrivningar and värdeminskningsavdrag behind 4.9 | swedish-asset-accounting |
