{"id":10636,"date":"2019-09-09T13:21:20","date_gmt":"2019-09-09T11:21:20","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=10636"},"modified":"2019-09-09T13:21:20","modified_gmt":"2019-09-09T11:21:20","slug":"skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2019\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/","title":{"rendered":"Skatteverket f\u00f6rtydligar: Moms p\u00e5 nattpatrull i hemtj\u00e4nsten"},"content":{"rendered":"Det finns, som V\u00e5rdf\u00f6retagarna p\u00e5pekat, m\u00e5nga situationer d\u00e4r det \u00e4r os\u00e4kert huruvida en tj\u00e4nst har blivit momsbelagd eller inte, efter Skatteverkets nya till\u00e4mpning av momsreglerna fr\u00e5n den 1 juli. En situation som har varit oklar hur den ska tolkas \u00e4r tj\u00e4nster i form av nattpatrull inom hemtj\u00e4nsten, d v s n\u00e4r ett hemtj\u00e4nstf\u00f6retag av ett annat f\u00f6retag k\u00f6per tj\u00e4nster i form av utryckning p\u00e5 larm och nattinsatser f\u00f6r deras brukare. Skatteverket har nu i sin r\u00e4ttsliga v\u00e4gledning lagt ut ett exempel som visar att myndigheten anser att dessa tj\u00e4nster \u00e4r momspliktiga. <a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2019.7\/338121.html#update_20190904125840\">L\u00e4s Skatteverkets exempel h\u00e4r.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Det finns, som V\u00e5rdf\u00f6retagarna p\u00e5pekat, m\u00e5nga situationer d\u00e4r det \u00e4r os\u00e4kert huruvida en tj\u00e4nst har blivit momsbelagd eller inte, efter Skatteverkets nya till\u00e4mpning av momsreglerna fr\u00e5n den 1 juli. En situation som har varit oklar &hellip;<\/p>\n","protected":false},"author":21,"featured_media":62,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"article_type":[26],"agreement":[],"for-members":[],"class_list":["post-10636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aldreomsorg","type-branschnyheter"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skatteverket f\u00f6rtydligar: Moms p\u00e5 nattpatrull i hemtj\u00e4nsten - 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\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skatteverket f\u00f6rtydligar: Moms p\u00e5 nattpatrull i hemtj\u00e4nsten - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"Det finns, som V\u00e5rdf\u00f6retagarna p\u00e5pekat, m\u00e5nga situationer d\u00e4r det \u00e4r os\u00e4kert huruvida en tj\u00e4nst har blivit momsbelagd eller inte, efter Skatteverkets nya till\u00e4mpning av momsreglerna fr\u00e5n den 1 juli. En situation som har varit oklar &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vardforetagarna.se\/2019\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/\" \/>\n<meta property=\"og:site_name\" content=\"V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-09T11:21:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/aldreboende-kavat-10-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Karin Liljeblad\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karin Liljeblad\" \/>\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":"Skatteverket f\u00f6rtydligar: Moms p\u00e5 nattpatrull i hemtj\u00e4nsten - 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\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/","og_locale":"sv_SE","og_type":"article","og_title":"Skatteverket f\u00f6rtydligar: Moms p\u00e5 nattpatrull i hemtj\u00e4nsten - V\u00e5rdf\u00f6retagarna","og_description":"Det finns, som V\u00e5rdf\u00f6retagarna p\u00e5pekat, m\u00e5nga situationer d\u00e4r det \u00e4r os\u00e4kert huruvida en tj\u00e4nst har blivit momsbelagd eller inte, efter Skatteverkets nya till\u00e4mpning av momsreglerna fr\u00e5n den 1 juli. En situation som har varit oklar &hellip;","og_url":"https:\/\/www.vardforetagarna.se\/2019\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2019-09-09T11:21:20+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/02\/aldreboende-kavat-10-scaled.jpg","type":"image\/jpeg"}],"author":"Karin Liljeblad","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Karin Liljeblad","Ber\u00e4knad l\u00e4stid":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.vardforetagarna.se\/2019\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/#article","isPartOf":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/09\/skatteverket-fortydligar-moms-pa-nattpatrull-i-hemtjansten\/"},"author":{"name":"Karin 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