{"id":1567,"date":"2023-06-15T07:29:21","date_gmt":"2023-06-15T06:29:21","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/moms-kontorsmobler\/"},"modified":"2024-03-08T15:27:08","modified_gmt":"2024-03-08T14:27:08","slug":"moms-kontorsmobler","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/moms-kontorsmobler\/","title":{"rendered":"Moms – kontorsm\u00f6bler"},"content":{"rendered":"\n
\n
\n

F\u00f6retags ink\u00f6p av kontorsm\u00f6bler som placeras i en anst\u00e4llds hem ger inte r\u00e4tt till avdrag f\u00f6r ing\u00e5ende moms.<\/em><\/strong><\/p>\n\n\n\n

Under pandemin blev det allt vanligare f\u00f6r anst\u00e4llda att arbeta hemifr\u00e5n och m\u00e5nga arbetsgivare k\u00f6pte kontorsm\u00f6bler och belysning f\u00f6r att de anst\u00e4llda skulle f\u00e5 en godtagbar arbetsmilj\u00f6. Skatteverkets linje har dock varit att inte medge avdrag f\u00f6r den ing\u00e5ende momsen och motiverat detta p\u00e5 olika s\u00e4tt. Sedan tidigare \u00e4r det klarlagt att anst\u00e4llds utl\u00e4gg f\u00f6r arbetsgivarens r\u00e4kning inte \u00e4r sk\u00e4l f\u00f6r att v\u00e4gra avdragsr\u00e4tt s\u00e5 l\u00e4nge utrustningen tillh\u00f6r arbetsgivaren. Den fr\u00e5ga som nu pr\u00f6vats \u00e4r om avdragsf\u00f6rbudet f\u00f6r ink\u00f6p som avser stadigvarande bostad medf\u00f6r att bolaget inte har r\u00e4tt avdrag f\u00f6r ing\u00e5ende merv\u00e4rdesskatt p\u00e5 ink\u00f6p av skrivbord och skrivbordslampa som placeras i bostaden. H\u00f6gsta f\u00f6rvaltningsdomstolen fann att detta avdragsf\u00f6rbud \u00e4r en schablonregel och att arbetsplatserna i hemmen inte var avskilda fr\u00e5n bostaden i \u00f6vrigt. Skrivbord och skrivbordslampa \u00e4r b\u00e5de vanligt f\u00f6rekommande i en bostad och kan anv\u00e4ndas f\u00f6r privat bruk. D\u00e4rf\u00f6r v\u00e4grades avdrag f\u00f6r momsen p\u00e5 ink\u00f6pen.
K\u00e4llor: H\u00f6gsta f\u00f6rvaltningsdomstolens domar 2023-06-02, m\u00e5l nr 605-23 och 2022 ref 28.<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n<\/div>\n\n\n\n

\n
\n
\n Dela eller skriv ut <\/div>\n
\n \n \n <\/i>\n <\/a>\n <\/span>\n \n \n <\/i>\n <\/a>\n <\/span>\n \n \n <\/i>\n <\/a>\n <\/span>\n \n \n <\/i>\n <\/a>\n <\/span>\n <\/div>\n <\/div>\n<\/div>\n\n\n
\n
\n \n
<\/div>\n\n\n\n
\n
Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n
<\/div>\n<\/div>\n\n\n

 <\/h2>\n

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

F\u00f6retags ink\u00f6p av kontorsm\u00f6bler som placeras i en anst\u00e4llds hem ger inte r\u00e4tt till avdrag f\u00f6r ing\u00e5ende moms. Under pandemin blev det allt vanligare f\u00f6r…<\/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-1567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 22:06:31","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\/1567","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=1567"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1567\/revisions"}],"predecessor-version":[{"id":1568,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1567\/revisions\/1568"}],"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=1567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}