{"id":1882,"date":"2024-09-26T09:38:00","date_gmt":"2024-09-26T07:38:00","guid":{"rendered":"https:\/\/lr-revision.se\/hedemora\/?p=1882"},"modified":"2024-10-10T15:20:06","modified_gmt":"2024-10-10T13:20:06","slug":"moms-vid-bruttoloneavdrag","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/hedemora\/nyhet\/moms-vid-bruttoloneavdrag\/","title":{"rendered":"Moms vid bruttol\u00f6neavdrag"},"content":{"rendered":"\n<p><strong><em>Det \u00e4r inte ovanligt att arbetsgivare erbjuder anst\u00e4llda olika typer av f\u00f6rm\u00e5ner d\u00e4r den anst\u00e4lldes motprestation \u00e4r att avst\u00e5 en del av sin l\u00f6n. Fr\u00e5gan \u00e4r hur detta kan p\u00e5verka f\u00f6retagets momsredovisning. Vi sammanfattar H\u00f6gsta F\u00f6rvaltningsdomstolens dom.<\/em><\/strong><\/p>\n\n\n\n<p>I det aktuella fallet skulle ett f\u00f6retag som hyrde ut f\u00f6rm\u00e5nscyklar till andra arbetsgivare \u00e4ven erbjuda f\u00f6retagets egna anst\u00e4llda f\u00f6rm\u00e5nscyklar. De anst\u00e4llda skulle som motprestation avst\u00e5 fr\u00e5n en del av sin bruttol\u00f6n. Den momsm\u00e4ssiga fr\u00e5gan var om bruttol\u00f6neavdraget inneb\u00e4r att f\u00f6retaget tillhandah\u00e5ller en tj\u00e4nst mot ers\u00e4ttning som i s\u00e5 fall kan bli f\u00f6rem\u00e5l f\u00f6r moms.<\/p>\n\n\n\n<p>H\u00f6gsta f\u00f6rvaltningsdomstolen fann att avdrag p\u00e5 den anst\u00e4lldes l\u00f6n, i momsh\u00e4nseende, ska ses som tillhandah\u00e5llande av en tj\u00e4nst mot ers\u00e4ttning. Detta \u00e4r en \u00e4ndring av tidigare praxis till f\u00f6ljd av ett avg\u00f6rande fr\u00e5n EU-domstolen.<\/p>\n\n\n\n<p>N\u00e4sta fr\u00e5ga blev d\u00e5 om det spelar n\u00e5gon roll om l\u00f6neavdraget g\u00f6rs p\u00e5 bruttol\u00f6nen eller nettol\u00f6nen, eftersom detta tidigare har haft betydelse. Denna fr\u00e5ga besvarades nekande. Detta inneb\u00e4r i sin tur att den ers\u00e4ttning som den anst\u00e4llde betalar i form av ett avdrag p\u00e5 bruttol\u00f6nen utg\u00f6r f\u00f6retagets ers\u00e4ttning f\u00f6r prestationen. Domstolen besvarar dock inte fr\u00e5gan hur och till vilket belopp momsen ska ber\u00e4knas p\u00e5 ers\u00e4ttningen.<\/p>\n\n\n\n<p><em>K\u00e4lla: H\u00f6gsta f\u00f6rvaltningsdomstolens dom 2024-05-27, m\u00e5l nr 7885-23<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Det \u00e4r inte ovanligt att arbetsgivare erbjuder anst\u00e4llda olika typer av f\u00f6rm\u00e5ner d\u00e4r den anst\u00e4lldes motprestation \u00e4r att avst\u00e5 en del av sin l\u00f6n. Fr\u00e5gan&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1905,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 01:07:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/1882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/comments?post=1882"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/1882\/revisions"}],"predecessor-version":[{"id":1897,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/1882\/revisions\/1897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/media\/1905"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/media?parent=1882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/categories?post=1882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/tags?post=1882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}