What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

SwedenFAR

Independent schools must appoint authorised auditor from FY after June 2027

Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.

By Taxxa AI OyPublished 12 October 2026

Audit Accounting & Reporting

Industry: Education

Every independent school principal (enskild huvudman) must have its annual report or annual accounts audited by an authorised or approved auditorRiksdagen, with no exception for principals that have no audit duty under other rulesRiksdagen. A review by a lay auditor does not satisfy the requirement.Riksdagen The audit must follow the audit provisions of the association-law statute applicable to the principal — for example chapter 9 of the aktiebolagslagen for a limited company — or, where that statute contains no audit rules, the revisionslagen (1999:1079). The principal is responsible for ensuring the review takes place.

Where a principal must keep separate accounts (särredovisning) for a school unit, the auditor must also give an opinion on those separate accounts.Riksdagen In the separate accounts the unit's operations are reported as if run in a separate legal person. The opinion should summarise the audit measures performed and the auditor's observations on whether the separate accounts comply with the applicable regulations. Detailed requirements for the auditor's review of the separate accounts will be set in government or agency regulations.

A separate auditor opinion applies wherever a ban on value transfers (värdeöverföringsförbud) is in force.Riksdagen Such a ban arises on new establishment of a unitRiksdagen, on a change of ownershipRiksdagen, and on a supervisory order combined with a ban, and it applies immediatelyRiksdagen. During the ban the principal may not decide on or carry out any value transfer from the unit.Riksdagen The auditor must state whether any value transfer within the meaning of the act occurred during the banned period; where the ban covered only part of a financial year, the opinion covers only that period. The opinion may be included in the opinion on the separate accounts where the principal keeps such accounts.

Copies of the annual report or accounts with the signed audit report, the separate accounts with the auditor's opinion, and any value-transfer opinion must reach the supervisory authority no later than seven months after the end of the financial year.Riksdagen Riksdagen

The duties apply for the first time to the financial year starting nearest after the end of June 2027.FAR The government is expected to task Skolinspektionen with issuing the detailed regulations specifying the auditor's review and opinions, and the audit profession's guidance will follow once those regulations are decided.

Legal basis: riksdagens beslut den 13 augusti 2026 om proposition 2025/26:292 Skärpta villkor för friskolesektorn; 2 a kap. 22, 26-27, 31-33 §§ and 26 kap. 10 a § skollagen (2010:800).

Appoint an authorised or approved auditor for the principal's annual report or accounts and plan separate accounts per school unit for the financial year starting nearest after the end of June 2027.

Sources