{"id":2160,"date":"2026-06-17T12:14:55","date_gmt":"2026-06-17T10:14:55","guid":{"rendered":"https:\/\/lr-revision.se\/varberg\/okategoriserade\/moms-vid-blandad-verksamhet\/"},"modified":"2026-06-17T12:35:16","modified_gmt":"2026-06-17T10:35:16","slug":"moms-vid-blandad-verksamhet","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/varberg\/nyhet\/moms-vid-blandad-verksamhet\/","title":{"rendered":"Moms vid blandad verksamhet"},"content":{"rendered":"\n
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Regeringen f\u00f6resl\u00e5r tydligare, men ocks\u00e5 mer komplicerade, regler n\u00e4r det g\u00e4ller avdragsr\u00e4tt f\u00f6r ing\u00e5ende moms i verksamheter som driver b\u00e5de momspliktig och inte momspliktig verksamhet (blandad verksamhet).<\/strong><\/p>\n\n\n\n

Under de senaste \u00e5ren har det kommit flera domar som ger den skattskyldige r\u00e4tt att v\u00e4lja metod f\u00f6r att ber\u00e4kna den del av ing\u00e5ende moms som \u00e4r avdragsgill vid blandad verksamhet. Regeringen vill nu inskr\u00e4nka denna valm\u00f6jlighet i m\u00e5nga fall.<\/p>\n\n\n\n

Enligt f\u00f6rslaget \u00e4r huvudregeln att moms ska f\u00f6rdelas efter verksamhetens oms\u00e4ttning. Fr\u00e5n denna huvudregel f\u00f6resl\u00e5r regeringen ett antal undantag d\u00e5 ber\u00e4kningen ska ske p\u00e5 annat s\u00e4tt.<\/p>\n\n\n\n

F\u00f6r byggnader ska en uppdelning g\u00f6ras utifr\u00e5n yta och inte oms\u00e4ttning. Detta \u00e4r en \u00e5terg\u00e5ng till vad som g\u00e4llde f\u00f6re domarna, med den viktiga skillnaden att det nu regleras i detalj hur f\u00f6rdelningen ska ske. Dessa regler kommer att bli sv\u00e5rtill\u00e4mpade och st\u00e4ller krav p\u00e5 en l\u00e5ngtg\u00e5ende uppdelning av moms p\u00e5 olika byggnadsdelar.<\/p>\n\n\n\n

De nya reglerna f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2027. Detta inneb\u00e4r att f\u00f6retag kan anv\u00e4nda de mer gener\u00f6sa reglerna f\u00f6r anskaffningar under 2026.<\/p>\n<\/div>\n\n\n\n

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

Regeringen f\u00f6resl\u00e5r tydligare, men ocks\u00e5 mer komplicerade, regler n\u00e4r det g\u00e4ller avdragsr\u00e4tt f\u00f6r ing\u00e5ende moms i verksamheter som driver b\u00e5de momspliktig och inte momspliktig verksamhet…<\/p>\n","protected":false},"author":11,"featured_media":2161,"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-2160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 15:23:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/posts\/2160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/comments?post=2160"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/posts\/2160\/revisions"}],"predecessor-version":[{"id":2167,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/posts\/2160\/revisions\/2167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/media\/2161"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/media?parent=2160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/categories?post=2160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/varberg\/wp-json\/wp\/v2\/tags?post=2160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}