{"id":1052,"date":"2021-06-09T10:24:41","date_gmt":"2021-06-09T08:24:41","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/ar-din-faktura-laglig-2\/"},"modified":"2021-09-16T11:38:02","modified_gmt":"2021-09-16T09:38:02","slug":"ar-din-faktura-laglig","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/tips\/ar-din-faktura-laglig\/","title":{"rendered":"\u00c4r din faktura laglig?"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h2 class=\"title title--primary wp-block-heading\"><strong><strong><strong>Det h\u00e4r m\u00e5ste fakturan inneh\u00e5lla:<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Jo, det \u00e4r viktigt att uppge all den information som enligt lagen kr\u00e4vs p\u00e5 fakturorna.<\/p>\n\n\n\n<p>Bristf\u00e4lliga uppgifter p\u00e5 ett antal fakturor ledde i somras till f\u00e4llande dom i H\u00f6gsta domstolen.<\/p>\n\n\n\n<h3 class=\"title title--primary wp-block-heading\"><strong>Aff\u00e4rsh\u00e4ndelserna m\u00e5ste specificeras<\/strong><\/h3>\n\n\n\n<p>Fakturor som enligt fakturatexten bland annat g\u00e4llde uthyrning av personal och levererade byggtj\u00e4nster saknade exempelvis uppgifter om var jobbet utf\u00f6rts, vilket projekt som avs\u00e5gs, hur m\u00e5nga timmar som omfattades och till vilket timpris.<\/p>\n\n\n\n<p>Enligt H\u00f6gsta domstolen uppfyllde inte verifikationerna bokf\u00f6ringslagens krav, och domen sl\u00e5r fast att en verifikation med helt ospecificerade aff\u00e4rsh\u00e4ndelser inte kan bokf\u00f6ras.<\/p>\n\n\n\n<p>F\u00f6rfarandet r\u00e4knades som grovt bokf\u00f6ringsbrott, och domen blev ett halv\u00e5rs f\u00e4ngelse och tre \u00e5rs n\u00e4ringsf\u00f6rbud.<\/p>\n\n\n\n<h3 class=\"title title--primary wp-block-heading\"><strong>En faktura ska enligt merv\u00e4rdesskattelagen inneh\u00e5lla:<\/strong><\/h3>\n\n\n\n<ul class=\"list list--default wp-block-list\"><li>Datum f\u00f6r utf\u00e4rdande<\/li><li>L\u00f6pnummer<\/li><li>S\u00e4ljarens registreringsnummer till merv\u00e4rdesskatt<\/li><li>K\u00f6parens registreringsnummer till merv\u00e4rdesskatt vid omv\u00e4nd skattskyldighet<\/li><li>S\u00e4ljarens och k\u00f6parens namn och adress<\/li><li>Varornas\/tj\u00e4nsternas m\u00e4ngd, omfattning och art<\/li><li>Datum f\u00f6r varuleveransen eller utf\u00f6randet av tj\u00e4nsterna<\/li><li>Beskattningsunderlaget f\u00f6r varje skattesats<\/li><li>Merv\u00e4rdesskattesats<\/li><li>Merv\u00e4rdesskatt som ska betalas<\/li><\/ul>\n\n\n\n<p><em>K\u00e4lla: <u><a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2021.1\/321574.html#h-Fullstandig-faktura\" target=\"_blank\" rel=\"noreferrer noopener\">skatteverket.se<\/a><\/u><\/em><\/p>\n\n\n\n<h3 class=\"title title--primary wp-block-heading\"><strong>V\u00e5rt utbud av tj\u00e4nster omfattar hantering av <u><a href=\"https:\/\/lr-revision.se\/ostergyllen-motala\/vara-tjanster\/redovisning\/leverantorsfakturor\/\">kundfakturor<\/a><\/u> och <u><a href=\"https:\/\/lr-revision.se\/ostergyllen-motala\/vara-tjanster\/redovisning\/leverantorsfakturor\/\">leverant\u00f6rsfakturor<\/a><\/u>. <u><a href=\"https:\/\/lr-revision.se\/ostergyllen-motala\/kontakt\">H\u00f6r av dig s\u00e5 hj\u00e4lper vi dig vidare<\/a><\/u>!<\/strong><\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div id=\"share-block_6034c63d298cd\" class=\"acf-block share my-2\">\n    <div class=\"block__content\">\n        <div class=\"font-bold text-dark\">\n            Dela eller skriv ut        <\/div>\n        <div class=\"icons flex space-x-2 mt-1\">\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/lr-revision.se\/ostergyllen-motala\/tips\/ar-din-faktura-laglig\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; 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V\u00e4nligen kontrollera f\u00e4lten.    <\/div>\n        <div class=\"alert alert--success alert--inactive\" role=\"alert\">\n                    <i class=\"far fa-check\" title=\"Succ\u00e9\"><\/i>\n        Meddelandet har skickats.    <\/div>\n        <\/div>\n    <form id=\"contact-form-block_605dd0a3bbd11-2\" class=\"form contact-form mt-6\" class=\"w-full\" method=\"POST\">\n        <div class=\"form__row\">\n            <label class=\"sr-only\" for=\"name\">Namn<\/label>\n            <input class=\"form__cell--full\" type=\"text\" name=\"name\" id=\"name\" placeholder=\"Namn\" required>\n        <\/div>\n        <div class=\"form__row\">\n            <label class=\"sr-only\" for=\"email\">E-post<\/label>\n            <input class=\"form__cell--full\" type=\"email\" name=\"email\" id=\"email\" placeholder=\"E-post\" required>\n        <\/div>\n        <div class=\"form__row\">\n            <label class=\"sr-only\" for=\"message\">Meddelande<\/label>\n            <textarea class=\"form__cell--full\" type=\"text\" name=\"message\" id=\"message\" placeholder=\"Meddelande\" required><\/textarea>\n        <\/div>\n        <footer class=\"form-footer mt-6\">\n            <!-- GDPR -->\n<div class=\"form__row form__row--no-wrap\">\n    <input type=\"checkbox\" name=\"gdpr_consent\" id=\"nobox_gdpr_consent\" required>\n    <label for=\"nobox_gdpr_consent\">\n        Vi behandlar dina personuppgifter enligt v\u00e5r integritetspolicy. L\u00e4s v\u00e5r policy <a class='link link--neutral' href='https:\/\/lr-revision.se\/ostergyllen-motala\/integritetspolicy\/' target='_blank' rel='noreferrer noopener'>h\u00e4r<\/a>.    <\/label>\n<\/div>\n            <input type=\"hidden\" id=\"_wpnonce\" name=\"_wpnonce\" value=\"1f1983780d\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1052\" \/>            <input id=\"url\" name=\"url\" type=\"hidden\" value=\"https:\/\/lr-revision.se\/ostergyllen-motala\" \/>\n            <input class=\"button button--neutral uppercase disabled\" type=\"submit\" value=\"Skicka\">\n        <\/footer>\n    <\/form>\n<\/div>\n<script async defer src=\"https:\/\/www.google.com\/recaptcha\/api.js?render=6LfpvUwsAAAAAN9HlkBwrsP6no6IAiT58NSMuEkK\"><\/script>\n    <\/div>\n<\/div>\n            <\/div>\n            <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Det h\u00e4r m\u00e5ste fakturan inneh\u00e5lla: Jo, det \u00e4r viktigt att uppge all den information som enligt lagen kr\u00e4vs p\u00e5 fakturorna. Bristf\u00e4lliga uppgifter p\u00e5 ett antal&#8230;<\/p>\n","protected":false},"author":1,"featured_media":994,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 11:13:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=1052"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1052\/revisions"}],"predecessor-version":[{"id":1163,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1052\/revisions\/1163"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/994"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}