{"id":1380,"date":"2022-08-31T14:09:00","date_gmt":"2022-08-31T12:09:00","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/inkop-av-kontorsutrustning-som-placeras-i-en-anstallds-hem\/"},"modified":"2023-05-05T09:41:45","modified_gmt":"2023-05-05T07:41:45","slug":"inkop-av-kontorsutrustning-som-placeras-i-en-anstallds-hem","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/inkop-av-kontorsutrustning-som-placeras-i-en-anstallds-hem\/","title":{"rendered":"Ink\u00f6p av kontorsutrustning som placeras i en anst\u00e4llds hem"},"content":{"rendered":"\n
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Under Coronapandemin har det blivit allt vanligare med hemarbete och m\u00e5nga arbetsgivare k\u00f6per kontorsutrustning som placeras i hemmen. Fr\u00e5gan om vad som g\u00e4ller f\u00f6r arbetsgivares avdragsr\u00e4tt f\u00f6r ing\u00e5ende moms n\u00e4r anst\u00e4llda g\u00f6r utl\u00e4gg har nu delvis f\u00e5tt sin l\u00f6sning.<\/em><\/strong><\/p>\n\n\n\n

I det aktuella fallet fick anst\u00e4llda, efter godk\u00e4nnande av sin chef, k\u00f6pa vissa utvalda kontorsm\u00f6bler fr\u00e5n tv\u00e5 utpekade leverant\u00f6rer. De anst\u00e4llda fick ers\u00e4ttning fr\u00e5n f\u00f6retaget f\u00f6r sina utl\u00e4gg f\u00f6r m\u00f6blerna. P\u00e5 grund av administrativa sk\u00e4l kunde inte f\u00f6retaget k\u00f6pa in m\u00f6blerna direkt.<\/p>\n\n\n\n

H\u00f6gsta f\u00f6rvaltningsdomstolen fann att bolaget i princip har avdragsr\u00e4tt f\u00f6r utrustning som ska anv\u00e4ndas i bolagets verksamhet. Att de anst\u00e4llda varit involverade i sj\u00e4lva ink\u00f6pet p\u00e5verkar enligt domstolen inte arbetsgivarens r\u00e4tt till avdrag f\u00f6r ing\u00e5ende moms. Bolaget kunde d\u00e4rf\u00f6r inte v\u00e4gras avdrag f\u00f6r ing\u00e5ende merv\u00e4rdesskatt p\u00e5 grunden att de anst\u00e4llda gjort utl\u00e4gg f\u00f6r arbetsgivarens r\u00e4kning s\u00e5 l\u00e4nge som det \u00e4r bolaget som blir \u00e4gare till utrustningen. Detta f\u00f6ljer enligt domstolen av EU-domstolens praxis och \u00e4r en betydligt mer gener\u00f6s tolkning \u00e4n den som Skatteverket till\u00e4mpat.<\/p>\n\n\n\n

Men i Sverige finns ett f\u00f6rbud mot avdrag f\u00f6r ing\u00e5ende moms som g\u00e4ller stadigvarande bostad. Fr\u00e5gan om detta f\u00f6rbud \u00e4r till\u00e4mpligt pr\u00f6vades inte i f\u00f6rsta instans och d\u00e4rf\u00f6r ska denna fr\u00e5ga avg\u00f6ras d\u00e4r enligt H\u00f6gsta F\u00f6rvaltningsdomstolen.<\/p>\n\n\n\n

Domen inneb\u00e4r d\u00e4rf\u00f6r att en arbetsgivare f\u00e5r avdrag f\u00f6r ing\u00e5ende merv\u00e4rdesskatt f\u00f6r utl\u00e4gg som en anst\u00e4lld g\u00f6r s\u00e5 l\u00e4nge f\u00f6ruts\u00e4ttningarna f\u00f6r avdragsr\u00e4tt \u00e4r uppfyllda oavsett vad det \u00e4r f\u00f6r ink\u00f6p som g\u00f6rs. Fr\u00e5gan om f\u00f6ruts\u00e4ttningarna f\u00f6r avdragsr\u00e4tt f\u00f6r kontorsm\u00f6bler i en bostad ska pr\u00f6vas av f\u00f6rsta instans s\u00e5 d\u00e4r f\u00e5r vi v\u00e4nta p\u00e5 svaret ett tag till.<\/p>\n\n\n\n

K\u00e4lla: H\u00f6gsta F\u00f6rvaltningsdomstolens dom 2022-06-28, dom 4525-21<\/p>\n\n\n\n

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<\/p>","protected":false},"excerpt":{"rendered":"

Under Coronapandemin har det blivit allt vanligare med hemarbete och m\u00e5nga arbetsgivare k\u00f6per kontorsutrustning som placeras i hemmen. Fr\u00e5gan om vad som g\u00e4ller f\u00f6r arbetsgivares…<\/p>\n","protected":false},"author":6,"featured_media":1381,"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-1380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 07:01:49","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\/1380","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=1380"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1380\/revisions"}],"predecessor-version":[{"id":1388,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1380\/revisions\/1388"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1381"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}