{"id":2024,"date":"2026-03-18T22:45:45","date_gmt":"2026-03-18T21:45:45","guid":{"rendered":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/?p=2024"},"modified":"2026-03-24T17:25:41","modified_gmt":"2026-03-24T16:25:41","slug":"sankt-moms-livsmedel-vad-galler","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/nyhet\/sankt-moms-livsmedel-vad-galler\/","title":{"rendered":"S\u00e4nkt moms p\u00e5 livsmedel \u2013 vad g\u00e4ller egentligen"},"content":{"rendered":"\n
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Vi har tidigare redogjort f\u00f6r vad som g\u00e4ller n\u00e4r det g\u00e4ller den tillf\u00e4lliga s\u00e4nkningen av livsmedelsmoms<\/a> som b\u00f6rjar g\u00e4lla den 1 april och om de gr\u00e4nsdragningsproblem som uppkommer f\u00f6r restauranger. Nu vet vi mera vad som g\u00e4ller vid avh\u00e4mtning av mat.<\/strong><\/p>\n\n\n\n

F\u00f6r restauranger kommer olika regler att g\u00e4lla f\u00f6r mat och dryck som serveras i restaurangen och f\u00f6r avh\u00e4mtning. P\u00e5 restaurangtj\u00e4nster \u00e4r det 12 procent moms och f\u00f6r mat och dryck f\u00f6r avh\u00e4mtning kommer det att bli 6 procent moms. F\u00f6r att det ska vara fr\u00e5ga om restaurangtj\u00e4nst ska det \u00e4ven ing\u00e5 n\u00e5gon form av restaurangtj\u00e4nst, t. ex. dukning, bestick eller servering\/avdukning. Det avg\u00f6rande \u00e4r allts\u00e5 inte om maten \u00e4r tillagad eller inte.<\/p>\n\n\n\n

Detta inneb\u00e4r att f\u00f6r mat som \u00e4ts i restaurangen \u00e4r det normalt 12 procent moms. F\u00f6r mat f\u00f6r avh\u00e4mtning oavsett om den h\u00e4mtas i restaurangen eller levereras hem \u00e4r det 6 procent moms. Den l\u00e4gre momssatsen g\u00e4ller \u00e4ven kostnad f\u00f6r transport till kunden. Detta inneb\u00e4r ocks\u00e5 att f\u00e4rdiglagad mat som s\u00e4ljs i en livsmedelsbutik eller fr\u00e5n ett gatuk\u00f6k utan sittplatser beskattas med den l\u00e4gre momsen p\u00e5 6 procent.<\/p>\n\n\n\n

Men det kommer att uppst\u00e5 gr\u00e4nsdragningsproblem. Om ett f\u00f6retag tillhandah\u00e5ller cateringtj\u00e4nster och det i tj\u00e4nsten \u00e4ven ing\u00e5r t. ex. dukning, servering eller diskning s\u00e5 anses detta vara en restaurangtj\u00e4nst som beskattas till 12 procent moms. Ett annat exempel kan vara en f\u00f6rbutik eller ett gatuk\u00f6k d\u00e4r det finns n\u00e5gra sittplatser men inga andra kringtj\u00e4nster ing\u00e5r, f\u00f6rutom eng\u00e5ngsbestick. I dessa fall g\u00f6rs en helhetsbed\u00f6mning och om det inte ing\u00e5r n\u00e5gra andra tj\u00e4nster blir det den l\u00e4gre momssatsen.<\/p>\n\n\n\n

Detta g\u00e4ller \u00e4ven f\u00f6rs\u00e4ljning fr\u00e5n t.ex. en bensinstation \u00e4ven om det finns n\u00e5got enstaka bord. F\u00f6r att den l\u00e4gre momsen ska g\u00e4lla m\u00e5ste maten serveras p\u00e5 samma s\u00e4tt till de som tar med sig respektive \u00e4ter maten p\u00e5 plats. S\u00e5 fort det ing\u00e5r servering och\/eller avdukning \u00e4r risken stor f\u00f6r att det \u00e4r fr\u00e5ga om den h\u00f6gre momssatsen.<\/p>\n\n\n\n

Till f\u00f6ljd av detta m\u00e5ste m\u00e5nga f\u00f6retag programmera om sina kassaregister f\u00f6r att momsredovisningen ska bli korrekt. Detta g\u00e4ller \u00e4ven om f\u00f6retaget inte s\u00e4nker priserna p\u00e5 mat f\u00f6r avh\u00e4mtning.<\/p>\n<\/div>\n\n\n\n

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Vi har tidigare redogjort f\u00f6r vad som g\u00e4ller n\u00e4r det g\u00e4ller den tillf\u00e4lliga s\u00e4nkningen av livsmedelsmoms som b\u00f6rjar g\u00e4lla den 1 april och om de…<\/p>\n","protected":false},"author":11,"featured_media":2027,"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-2024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 11:19:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/2024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/comments?post=2024"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/2024\/revisions"}],"predecessor-version":[{"id":2025,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/2024\/revisions\/2025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media\/2027"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media?parent=2024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/categories?post=2024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/tags?post=2024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}