{"id":10063,"date":"2019-05-14T08:00:12","date_gmt":"2019-05-14T06:00:12","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=10063"},"modified":"2019-05-03T12:44:40","modified_gmt":"2019-05-03T10:44:40","slug":"vardmoms-slar-mot-hvb","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/","title":{"rendered":"V\u00e5rdmoms sl\u00e5r mot HVB"},"content":{"rendered":"F\u00f6rste juli i \u00e5r \u00e4r ett viktigt datum f\u00f6r medlemmarna i V\u00e5rdf\u00f6retagarnas bransch individ och familj. D\u00e5 b\u00f6rjar n\u00e4mligen Skatteverkets nya momstolkning f\u00f6r inhyrning av personal att g\u00e4lla.<\/em><\/p>\n

Tidigare har i princip alla sjukv\u00e5rdstj\u00e4nster varit momsbefriade. Det \u00e4r inget politiskt f\u00f6rslag att inf\u00f6ra moms p\u00e5 sjukv\u00e5rd utan det \u00e4r Skatteverket som har gjort en egen tolkning n\u00e4r till exempel ett HVB anlitar en sjuksk\u00f6terska ett par timmar i veckan s\u00e5 ska det momsbel\u00e4ggas. Risken \u00e4r stor att detsamma g\u00e4ller f\u00f6r psykologtj\u00e4nster, l\u00e4karinsatser och andra sjukv\u00e5rdstj\u00e4nster som de boende p\u00e5 HVB-hemmet beh\u00f6ver. Det har aldrig varit lagstiftarens intentioner att det ska vara moms p\u00e5 dessa tj\u00e4nster. Skatteverkets nya tolkning av momslagen sl\u00e5r h\u00e5rt mot HVB som inte har behov och inte heller har r\u00e5d att ha viss typ av legitimerad personal anst\u00e4llda p\u00e5 heltid.<\/p>\n

Den nya v\u00e5rdmomsen sl\u00e5r inte bara mot HVB utan mot hela sjukv\u00e5rden och omsorgen. Det som fram till den 1 juli har fungerat v\u00e4l och som ingen har ifr\u00e5gasatt skapar med Skatteverkets tolkning \u00f6kade kostnader som det inte finns t\u00e4ckning f\u00f6r i g\u00e4llande avtal. Rationella och kostnadseffektiva l\u00f6sningar som privata verksamheter har bidragit med riskerar nu att sl\u00e5s s\u00f6nder.\u00a0 Resultatet blir att de som beh\u00f6ver omsorg riskerar att drabbas.<\/p>\n

P\u00e5 Skatteverkets hemsida finns information om att det ska l\u00e4ggas moms p\u00e5 tj\u00e4nsten n\u00e4r ett HVB k\u00f6per in sjuksk\u00f6terskeinsatserna i HVB-verksamheten<\/a><\/u>.\n","protected":false},"excerpt":{"rendered":"

F\u00f6rste juli i \u00e5r \u00e4r ett viktigt datum f\u00f6r medlemmarna i V\u00e5rdf\u00f6retagarnas bransch individ och familj. D\u00e5 b\u00f6rjar n\u00e4mligen Skatteverkets nya momstolkning f\u00f6r inhyrning av personal att g\u00e4lla. Tidigare har i princip alla sjukv\u00e5rdstj\u00e4nster varit …<\/p>\n","protected":false},"author":184,"featured_media":128,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[116,118],"article_type":[14],"agreement":[],"for-members":[],"class_list":["post-10063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-individ-och-familj","tag-hvb","tag-manell","type-blogginlagg"],"acf":[],"yoast_head":"\nV\u00e5rdmoms sl\u00e5r mot HVB - V\u00e5rdf\u00f6retagarna<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e5rdmoms sl\u00e5r mot HVB - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"F\u00f6rste juli i \u00e5r \u00e4r ett viktigt datum f\u00f6r medlemmarna i V\u00e5rdf\u00f6retagarnas bransch individ och familj. D\u00e5 b\u00f6rjar n\u00e4mligen Skatteverkets nya momstolkning f\u00f6r inhyrning av personal att g\u00e4lla. Tidigare har i princip alla sjukv\u00e5rdstj\u00e4nster varit …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/\" \/>\n<meta property=\"og:site_name\" content=\"V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-14T06:00:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/anders001-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Anders Manell\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Anders Manell\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"V\u00e5rdmoms sl\u00e5r mot HVB - V\u00e5rdf\u00f6retagarna","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/","og_locale":"sv_SE","og_type":"article","og_title":"V\u00e5rdmoms sl\u00e5r mot HVB - V\u00e5rdf\u00f6retagarna","og_description":"F\u00f6rste juli i \u00e5r \u00e4r ett viktigt datum f\u00f6r medlemmarna i V\u00e5rdf\u00f6retagarnas bransch individ och familj. D\u00e5 b\u00f6rjar n\u00e4mligen Skatteverkets nya momstolkning f\u00f6r inhyrning av personal att g\u00e4lla. Tidigare har i princip alla sjukv\u00e5rdstj\u00e4nster varit …","og_url":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2019-05-14T06:00:12+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/anders001-scaled.jpg","type":"image\/jpeg"}],"author":"Anders Manell","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Anders Manell","Ber\u00e4knad l\u00e4stid":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#article","isPartOf":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/"},"author":{"name":"Anders Manell","@id":"https:\/\/www.vardforetagarna.se\/#\/schema\/person\/b8b2b83758231876da463a24f13ebb88"},"headline":"V\u00e5rdmoms sl\u00e5r mot HVB","datePublished":"2019-05-14T06:00:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/"},"wordCount":273,"publisher":{"@id":"https:\/\/www.vardforetagarna.se\/#organization"},"image":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/anders001-scaled.jpg","keywords":["hvb","Manell"],"articleSection":["Individ- och familjeomsorg"],"inLanguage":"sv-SE"},{"@type":"WebPage","@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/","url":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/","name":"V\u00e5rdmoms sl\u00e5r mot HVB - V\u00e5rdf\u00f6retagarna","isPartOf":{"@id":"https:\/\/www.vardforetagarna.se\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#primaryimage"},"image":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/anders001-scaled.jpg","datePublished":"2019-05-14T06:00:12+00:00","breadcrumb":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#breadcrumb"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/"]}]},{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#primaryimage","url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/anders001-scaled.jpg","contentUrl":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/anders001-scaled.jpg","width":2560,"height":1709,"caption":"Anders Manell - presschef och n\u00e4ringspolitisk expert individ och familj"},{"@type":"BreadcrumbList","@id":"https:\/\/www.vardforetagarna.se\/2019\/05\/vardmoms-slar-mot-hvb\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.vardforetagarna.se\/"},{"@type":"ListItem","position":2,"name":"V\u00e5rdmoms sl\u00e5r mot HVB"}]},{"@type":"WebSite","@id":"https:\/\/www.vardforetagarna.se\/#website","url":"https:\/\/www.vardforetagarna.se\/","name":"V\u00e5rdf\u00f6retagarna","description":"","publisher":{"@id":"https:\/\/www.vardforetagarna.se\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.vardforetagarna.se\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":"Organization","@id":"https:\/\/www.vardforetagarna.se\/#organization","name":"V\u00e5rdf\u00f6retagarna","url":"https:\/\/www.vardforetagarna.se\/","logo":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/www.vardforetagarna.se\/#\/schema\/logo\/image\/","url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/03\/vardforetagarna_logga_vittruntomcmyk1.jpg","contentUrl":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/03\/vardforetagarna_logga_vittruntomcmyk1.jpg","width":1184,"height":714,"caption":"V\u00e5rdf\u00f6retagarna"},"image":{"@id":"https:\/\/www.vardforetagarna.se\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.vardforetagarna.se\/#\/schema\/person\/b8b2b83758231876da463a24f13ebb88","name":"Anders Manell","image":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/www.vardforetagarna.se\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d17aa8514be68306f9ed1498eba65982dc75416b714a9599887f5e89a2dce4e0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d17aa8514be68306f9ed1498eba65982dc75416b714a9599887f5e89a2dce4e0?s=96&d=mm&r=g","caption":"Anders Manell"},"description":"Ansvarar f\u00f6r V\u00e5rdf\u00f6retagarnas mediakontakter.","url":"https:\/\/www.vardforetagarna.se\/person\/andersmanell\/"}]}},"_links":{"self":[{"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/posts\/10063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/users\/184"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/comments?post=10063"}],"version-history":[{"count":0,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/posts\/10063\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/media\/128"}],"wp:attachment":[{"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/media?parent=10063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/categories?post=10063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/tags?post=10063"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/article_type?post=10063"},{"taxonomy":"agreement","embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/agreement?post=10063"},{"taxonomy":"for-members","embeddable":true,"href":"https:\/\/www.vardforetagarna.se\/api\/wp\/v2\/for-members?post=10063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}