{"id":9792,"date":"2019-03-04T13:46:38","date_gmt":"2019-03-04T12:46:38","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=9792"},"modified":"2020-02-26T14:13:01","modified_gmt":"2020-02-26T13:13:01","slug":"skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/","title":{"rendered":"Skatteverket f\u00f6rtydligar sina r\u00e4ttsliga st\u00e4llningstaganden om moms"},"content":{"rendered":"\n<h2>Det finns m\u00e5nga avtalssituationer i v\u00e5rden och omsorgen d\u00e4r det r\u00e5der os\u00e4kerhet om det, efter Skatteverkets tolkning av momsfr\u00e5gan (25 oktober 2018), ska vara moms eller inte. F\u00f6r att r\u00e4ta ut fr\u00e5getecken publicerar Skatteverket efter hand f\u00f6rtydliganden i form av exempel i sin r\u00e4ttsliga v\u00e4gledning, som ligger p\u00e5 Skatteverkets webbplats. Den r\u00e4ttsliga v\u00e4gledningen \u00e4r bindande f\u00f6r Skatteverkets medarbetare.<\/h2>\n<p>Flera av de f\u00f6rtydligande exemplen ber\u00f6r vanliga situationer i v\u00e5ra medlemsf\u00f6retag. Vi rekommenderar d\u00e4rf\u00f6r v\u00e5ra medlemmar att se om den avtalssituation ni funderar \u00f6ver finns med bland exemplen.<\/p>\n<p><a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2020.1\/338085.html#\">L\u00e4nk till Skatteverkets r\u00e4ttsliga v\u00e4gledningar f\u00f6r sjukv\u00e5rd, social omsorg och tandv\u00e5rd<\/a>.<\/p>\n<p><a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/121.html?year=2019\">L\u00e4nk till Skatteverkets r\u00e4ttsliga st\u00e4llningstaganden<\/a>, d\u00e4r myndigheten redog\u00f6r sin uppfattning i r\u00e4ttsliga fr\u00e5gor.<\/p>\n<p>Vid fortsatt os\u00e4kerhet om ifall ing\u00e5ngna avtal kan bli momspliktiga, tala i f\u00f6rsta hand med era revisorer. Om ni \u00e4r fortsatt os\u00e4kra rekommenderar vi er att st\u00e4lla en skriftlig brevfr\u00e5ga till ert lokala skattekontor. Beskriv er avtalssituation noggrant och argumentera f\u00f6r er uppfattning. Normalt erh\u00e5lls svar inom 4-8 veckor. Skicka g\u00e4rna en kopia av er fr\u00e5ga, samt senare ocks\u00e5 Skatteverkets svar, till <a href=\"mailto:karin.liljeblad@vardforetagarna.se\">karin.liljeblad@vardforetagarna.se<\/a> s\u00e5 f\u00e5r vi b\u00e4ttre \u00f6verblick \u00f6ver momsfr\u00e5gans utveckling.<\/p>\n<p>Om ditt f\u00f6retag \u00f6verv\u00e4ger att g\u00f6ra ans\u00f6kan om f\u00f6rhandsbesked till Skatter\u00e4ttsn\u00e4mnden s\u00e5 rekommenderar vi att ni tar hj\u00e4lp av skattejuridisk expertis i den processen, eftersom ett f\u00f6rhandsbesked f\u00e5r prejudicerande effekt och p\u00e5verkar hela branschen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Det finns m\u00e5nga avtalssituationer i v\u00e5rden och omsorgen d\u00e4r det r\u00e5der os\u00e4kerhet om det, efter Skatteverkets tolkning av momsfr\u00e5gan (25 oktober 2018), ska vara moms eller inte. F\u00f6r att r\u00e4ta ut fr\u00e5getecken publicerar Skatteverket efter &hellip;<\/p>\n","protected":false},"author":4639,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"article_type":[13],"agreement":[],"for-members":[],"class_list":["post-9792","post","type-post","status-publish","format-standard","hentry","category-okategoriserade","type-ompekningar"],"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 sina r\u00e4ttsliga st\u00e4llningstaganden om moms - 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\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skatteverket f\u00f6rtydligar sina r\u00e4ttsliga st\u00e4llningstaganden om moms - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"Det finns m\u00e5nga avtalssituationer i v\u00e5rden och omsorgen d\u00e4r det r\u00e5der os\u00e4kerhet om det, efter Skatteverkets tolkning av momsfr\u00e5gan (25 oktober 2018), ska vara moms eller inte. F\u00f6r att r\u00e4ta ut fr\u00e5getecken publicerar Skatteverket efter &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/\" \/>\n<meta property=\"og:site_name\" content=\"V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-04T12:46:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-26T13:13:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2020\/12\/vardforetagarna-share-logo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Julia Setterberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Julia Setterberg\" \/>\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 sina r\u00e4ttsliga st\u00e4llningstaganden om moms - 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\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/","og_locale":"sv_SE","og_type":"article","og_title":"Skatteverket f\u00f6rtydligar sina r\u00e4ttsliga st\u00e4llningstaganden om moms - V\u00e5rdf\u00f6retagarna","og_description":"Det finns m\u00e5nga avtalssituationer i v\u00e5rden och omsorgen d\u00e4r det r\u00e5der os\u00e4kerhet om det, efter Skatteverkets tolkning av momsfr\u00e5gan (25 oktober 2018), ska vara moms eller inte. F\u00f6r att r\u00e4ta ut fr\u00e5getecken publicerar Skatteverket efter &hellip;","og_url":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2019-03-04T12:46:38+00:00","article_modified_time":"2020-02-26T13:13:01+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2020\/12\/vardforetagarna-share-logo.png","type":"image\/png"}],"author":"Julia Setterberg","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Julia Setterberg","Ber\u00e4knad l\u00e4stid":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/#article","isPartOf":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/"},"author":{"name":"Julia Setterberg","@id":"https:\/\/www.vardforetagarna.se\/#\/schema\/person\/fe3d8b3d5464e372fd623ff0b080ff07"},"headline":"Skatteverket f\u00f6rtydligar sina r\u00e4ttsliga st\u00e4llningstaganden om moms","datePublished":"2019-03-04T12:46:38+00:00","dateModified":"2020-02-26T13:13:01+00:00","mainEntityOfPage":{"@id":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/"},"wordCount":285,"publisher":{"@id":"https:\/\/www.vardforetagarna.se\/#organization"},"inLanguage":"sv-SE"},{"@type":"WebPage","@id":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/","url":"https:\/\/www.vardforetagarna.se\/2019\/03\/skatteverket-fortydligar-sina-rattsliga-stallningstaganden-om-moms\/","name":"Skatteverket f\u00f6rtydligar sina r\u00e4ttsliga st\u00e4llningstaganden om moms - 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