{"id":2022,"date":"2025-09-08T10:09:34","date_gmt":"2025-09-08T08:09:34","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/?p=2022"},"modified":"2025-09-15T13:24:19","modified_gmt":"2025-09-15T11:24:19","slug":"moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera\/","title":{"rendered":"Nya redovisningsregler"},"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<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\"><strong><strong>Fler mindre f\u00f6retag m\u00e5ste till\u00e4mpa huvudreglerna (K 3) f\u00f6r uppr\u00e4ttande av \u00e5rsredovisningar i boksluten f\u00f6r 2026 och d\u00e4refter. Det g\u00e4ller mindre f\u00f6retag som har transaktioner som inte anses vara enklare f\u00f6rh\u00e5llanden. D\u00e4rf\u00f6r f\u00e5r de inte l\u00e4ngre till\u00e4mpa de f\u00f6renklade reglerna f\u00f6r \u00e5rsredovisningar (K 2). F\u00f6r det enskilda f\u00f6retaget \u00e4r det oftast n\u00e5gon eller n\u00e5gra poster som p\u00e5verkas, i \u00f6vrigt beh\u00f6ver det inte bli s\u00e5 stor skillnad mellan regelverken.<\/strong><\/strong>&nbsp;<\/p>\n\n\n\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\">St\u00f6rst praktisk betydelse har f\u00f6r\u00e4ndringarna f\u00f6r fastighetsbolag och bostadsr\u00e4ttsf\u00f6reningar. Alla bostadsr\u00e4ttsf\u00f6reningar och i praktiken fastighetsbolag, oavsett om det \u00e4r bost\u00e4der eller lokaler, som oms\u00e4tter mer \u00e4n 3 miljoner* m\u00e5ste i forts\u00e4ttningen till\u00e4mpa huvudreglerna.<\/p>\n\n\n\n<p>Det inneb\u00e4r i sin tur krav p\u00e5 komponentavskrivning, dvs att de enskilda komponenterna i en byggnad skrivs av separat efter sin f\u00f6rv\u00e4ntade livsl\u00e4ngd. Detta p\u00e5verkar ocks\u00e5 redovisning av underh\u00e5ll och utbyte av komponenter som inte l\u00e4ngre redovisas som kostnad ett visst \u00e5r utan ses som en ny komponent som skrivs av.<\/p>\n\n\n\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\">F\u00f6retag som har f\u00f6ljande typer av transaktioner m\u00e5ste ocks\u00e5 till\u00e4mpa huvudregelverket (K 3):<\/p>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>F\u00f6retag med en eller flera filialer i andra l\u00e4nder.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>F\u00f6retag som har eller har haft kryptotillg\u00e5ngar t.ex. Bitcoin, dock inte om kryptotillg\u00e5ngen enbart anv\u00e4nds som betalningsmedel n\u00e5gon enstaka g\u00e5ng.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>F\u00f6retag konvertibla skuldebrev eller liknade finansiella instrument<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>F\u00f6retag med incitamentsprogram till anst\u00e4llda som innefattar aktierelaterade ers\u00e4ttningar, t.ex. personaloptioner<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>F\u00f6retag med en v\u00e4sentlig uppskjuten skatteskuld, de minsta f\u00f6retagen* \u00e4r dock fortfarande undantagna<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li>Hotellverksamhet d\u00e4r rumsuthyrning st\u00e5r f\u00f6r minst 75 % av nettooms\u00e4ttningen, de minsta hotellen* \u00e4r dock undantagna.<br><br><strong>*<\/strong> De minsta f\u00f6retagen definieras h\u00e4r som h\u00f6gst 3 miljoner i nettooms\u00e4ttning, h\u00f6gst 1,5 miljoner i balansomslutning och h\u00f6gst 3 anst\u00e4llda. Ett f\u00f6retag som inte \u00f6verskrider mer \u00e4n ett av dessa kriterier tillh\u00f6r kategorin de minsta f\u00f6retagen.<\/li>\n<\/ul>\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_61b098dc78a4b\" 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\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-linkedin\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-facebook-f\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='mailto:&#100;&#x2e;&#105;&#x6e;&#103;&#x65;m&#x61;r&#x73;s&#111;&#x6e;&#64;&#x6c;&#114;&#x2d;&#114;&#x65;v&#x69;s&#x69;o&#110;&#x2e;&#115;&#x65;?body=https%3A%2F%2Flr-revision.se%2Fostergyllen-motala%2Fnyhet%2Fmoms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera%2F' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-envelope\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='javascript:;' onclick=\"window.print();return false;\" target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-print\"><\/i>\n                <\/a>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"template-posts-block_61b0b734c6298\" class=\"acf-block template-posts\">\n    <div class=\"block__content\">\n        <!-- wp:spacer {\"height\":10} -->\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"borderRadius\":0,\"backgroundColor\":\"green\",\"textColor\":\"white\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-green-background-color has-text-color has-background no-border-radius\" href=\"https:\/\/lr-revision.se\/ostergyllen-motala\/prenumeration\/\">Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fler mindre f\u00f6retag m\u00e5ste till\u00e4mpa huvudreglerna (K 3) f\u00f6r uppr\u00e4ttande av \u00e5rsredovisningar i boksluten f\u00f6r 2026 och d\u00e4refter. Det g\u00e4ller mindre f\u00f6retag som har transaktioner&#8230;<\/p>\n","protected":false},"author":11,"featured_media":2024,"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-2022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 00:54:19","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\/2022","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\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=2022"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/2022\/revisions"}],"predecessor-version":[{"id":2037,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/2022\/revisions\/2037"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/2024"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=2022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=2022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=2022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}