{"id":2237,"date":"2026-03-18T22:50:22","date_gmt":"2026-03-18T21:50:22","guid":{"rendered":"https:\/\/lr-revision.se\/hedemora\/?p=2237"},"modified":"2026-03-24T17:25:05","modified_gmt":"2026-03-24T16:25:05","slug":"moms-kontorsmassage","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/hedemora\/nyhet\/moms-kontorsmassage\/","title":{"rendered":"Moms p\u00e5 kontorsmassage"},"content":{"rendered":"\n
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N\u00e4r en arbetsgivare erbjuder anst\u00e4llda olika typer av personalf\u00f6rm\u00e5ner kan det uppst\u00e5 momsfr\u00e5gor. Detta g\u00e4ller s\u00e4rskilt om de anst\u00e4llda betalar f\u00f6r f\u00f6rm\u00e5nen genom l\u00f6neavdrag.<\/strong><\/p>\n\n\n\n

I det aktuella fallet fr\u00e5n H\u00f6gsta f\u00f6rvaltningsdomstolen erbj\u00f6ds den anst\u00e4llda kontorsmassage mot nettol\u00f6neavdrag som innebar att avdrag gjordes p\u00e5 l\u00f6nen med 250 kr f\u00f6r halva arbetsgivarens kostnad som uppgick till 500 kr. Eftersom betalning genom l\u00f6neavdrag anses vara ekonomisk verksamhet m\u00e5ste arbetsgivaren redovisa moms p\u00e5 den ers\u00e4ttning som den anst\u00e4llde betalar. Fr\u00e5gan \u00e4r p\u00e5 vilket belopp momsen ska redovisas.<\/p>\n\n\n\n

H\u00f6gsta f\u00f6rvaltningsdomstolen kom fram till att moms ska redovisas p\u00e5 den ers\u00e4ttning som den anst\u00e4llde betalar, dvs den utg\u00e5ende momsen uppg\u00e5r till 50 kr. Arbetsgivaren f\u00e5r avdrag med hela den ing\u00e5ende momsen som i exemplet uppg\u00e5r till 100 kr. Till skillnad fr\u00e5n ett tidigare fall som g\u00e4ller f\u00f6rm\u00e5nscyklar ans\u00e5gs ers\u00e4ttningen i detta fall vara marknadsm\u00e4ssig d\u00e5 det var en f\u00f6rm\u00e5n av mindre v\u00e4rde som riktade sig till hela personalen och ett normalt inslag i ett f\u00f6retags verksamhet.<\/p>\n<\/div>\n\n\n\n

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N\u00e4r en arbetsgivare erbjuder anst\u00e4llda olika typer av personalf\u00f6rm\u00e5ner kan det uppst\u00e5 momsfr\u00e5gor. Detta g\u00e4ller s\u00e4rskilt om de anst\u00e4llda betalar f\u00f6r f\u00f6rm\u00e5nen genom l\u00f6neavdrag. I…<\/p>\n","protected":false},"author":11,"featured_media":2250,"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-2237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 12:49:36","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\/2237","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\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/comments?post=2237"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/2237\/revisions"}],"predecessor-version":[{"id":2238,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/posts\/2237\/revisions\/2238"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/media\/2250"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/media?parent=2237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/categories?post=2237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/hedemora\/wp-json\/wp\/v2\/tags?post=2237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}