Change regulation

Under Maintenance - Customer information you can change regulation from K2 to K3 for a company.

According to BFNAR 2012:4 Change between K regulations, a company that applies a K regulation may always change to a K regulation that belongs to a higher category, while a change to a lower category may only be made if there are special reasons. A company that has switched from one K-regulation to another must make a separate disclosure.

In Visma Skatt & Bokslut Pro, it is possible to change regulations for periods in 2023 or later. You can only change from K2 to K3, not the other way around.

If you are using K3 and need to change to K2, you need to reset the company and restart so that you can select the regulatory framework again in the start guide.

How to change regulation:

  1. Go to Maintenance - Customer information.
  2. In the Regulation section, select K3.
  3. Click Save .

The regulation will change for ongoing and not started periods. If you still have an ongoing period for 2022, you'll need to lock that before you can change regulation.

Checklists, financial statements and annual report will be updated according to K3.

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