{"id":1616,"date":"2023-12-13T09:34:20","date_gmt":"2023-12-13T08:34:20","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/fordelning-av-moms-i-blandad-verksamhet\/"},"modified":"2024-03-08T15:34:20","modified_gmt":"2024-03-08T14:34:20","slug":"fordelning-av-moms-i-blandad-verksamhet","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/fordelning-av-moms-i-blandad-verksamhet\/","title":{"rendered":"F\u00f6rdelning av moms i blandad verksamhet"},"content":{"rendered":"\n
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M\u00e5nga f\u00f6retag har verksamhet som b\u00e5de \u00e4r momspliktig och momsfri. En viktig fr\u00e5ga \u00e4r d\u00e5 hur ing\u00e5ende moms p\u00e5 gemensamma ink\u00f6p ska f\u00f6rdelas mellan den momspliktiga och momsfria delen. Den fr\u00e5gan har nu avgjorts av en dom i H\u00f6gsta F\u00f6rvaltningsdomstolen.<\/em><\/strong><\/p>\n\n\n\n

Den svenska momslagen s\u00e4ger att f\u00f6rdelning ska ske enligt en sk\u00e4lig grund utan att precisera vad det inneb\u00e4r. Enligt EU:s regler g\u00e4ller att det \u00e4r oms\u00e4ttningen som \u00e4r f\u00f6rdelningsgrund om inte n\u00e5got annat uttryckligen framg\u00e5r av respektive lands lagstiftning. F\u00f6r svensk del inneb\u00e4r domen att till exempel fastighetsf\u00f6rvaltning, transporter, finansieringsverksamhet har r\u00e4tt att anv\u00e4nda oms\u00e4ttning som f\u00f6rdelningsgrund. Detta leder ofta till ett h\u00f6gre momsavdrag f\u00f6r ber\u00f6rda f\u00f6retag \u00e4n de alternativa metoder som Skatteverket tidigare angett.<\/p>\n<\/div>\n\n\n\n

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Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n\n
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<\/p>","protected":false},"excerpt":{"rendered":"

M\u00e5nga f\u00f6retag har verksamhet som b\u00e5de \u00e4r momspliktig och momsfri. En viktig fr\u00e5ga \u00e4r d\u00e5 hur ing\u00e5ende moms p\u00e5 gemensamma ink\u00f6p ska f\u00f6rdelas mellan den…<\/p>\n","protected":false},"author":6,"featured_media":1620,"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-1616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 17:32:26","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\/1616","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=1616"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1616\/revisions"}],"predecessor-version":[{"id":1629,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1616\/revisions\/1629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1620"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}