{"id":1329,"date":"2022-03-25T10:38:31","date_gmt":"2022-03-25T09:38:31","guid":{"rendered":"https:\/\/lr-revision.se\/solvit\/?p=1329"},"modified":"2022-11-28T16:23:16","modified_gmt":"2022-11-28T15:23:16","slug":"moms-i-samfalligheter-och-fiberforeningar","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/solvit\/nyhet\/moms-i-samfalligheter-och-fiberforeningar\/","title":{"rendered":"Moms i samf\u00e4lligheter och fiberf\u00f6reningar m.m."},"content":{"rendered":"\n
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Skatteverket har \u00e4ndrat sin syn p\u00e5 redovisning av moms f\u00f6r samf\u00e4lligheter och vissa ekonomiska f\u00f6reningar tillhandah\u00e5llande av tj\u00e4nster till sina medlemmar. Det inneb\u00e4r en ut\u00f6kad skyldighet att redovisa moms men ocks\u00e5 avdragsr\u00e4tt f\u00f6r ing\u00e5ende moms.<\/em><\/strong><\/p>\n\n\n\n

Det nya st\u00e4llningstagandet g\u00e4ller samf\u00e4lligheter och ekonomiska f\u00f6reningar som driver anl\u00e4ggningar till nytta f\u00f6r sina medlemmar. Det kan t.ex. handla om v\u00e4gar, sm\u00e5b\u00e5tshamnar, garage och fiberanl\u00e4ggningar. Det nya \u00e4r att f\u00f6reningen \u00e4r skattskyldig f\u00f6r moms \u00e4ven vid f\u00f6rs\u00e4ljning till sina medlemmar och inte bara vid f\u00f6rs\u00e4ljning till andra \u00e4n medlemmar. Det inneb\u00e4r att f\u00f6reningen ska l\u00e4gga p\u00e5 moms p\u00e5 avgifterna till medlemmarna men ocks\u00e5 att f\u00f6reningen f\u00e5r dra av ing\u00e5ende moms.<\/p>\n\n\n\n

Detta syns\u00e4tt g\u00e4ller enligt Skatteverket \u00e4ven vissa kapitalinsatser i ekonomiska f\u00f6reningar. Det \u00e4r t.ex. inte ovanligt att medlemmar i en fiberf\u00f6rening betalar kapitalinsatser efterhand som byggandet av anl\u00e4ggningen p\u00e5g\u00e5r och att den inte betalas tillbaka om medlemmen uttr\u00e4der ur f\u00f6reningen. F\u00f6reningen ska i forts\u00e4ttningen l\u00e4gga p\u00e5 moms p\u00e5 denna insats enligt Skatteverket.<\/p>\n\n\n\n

Den nya tolkningen inneb\u00e4r mer administration f\u00f6r m\u00e5nga f\u00f6reningar. Undantag finns f\u00f6r de allra minsta f\u00f6reningarna.<\/p>\n\n\n\n

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Skatteverket har \u00e4ndrat sin syn p\u00e5 redovisning av moms f\u00f6r samf\u00e4lligheter och vissa ekonomiska f\u00f6reningar tillhandah\u00e5llande av tj\u00e4nster till sina medlemmar. Det inneb\u00e4r en ut\u00f6kad…<\/p>\n","protected":false},"author":6,"featured_media":1330,"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-1329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 21:10:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts\/1329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/comments?post=1329"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts\/1329\/revisions"}],"predecessor-version":[{"id":1468,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/posts\/1329\/revisions\/1468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/media\/1330"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/media?parent=1329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/categories?post=1329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/solvit\/wp-json\/wp\/v2\/tags?post=1329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}