{"id":9990,"date":"2019-04-17T15:03:57","date_gmt":"2019-04-17T13:03:57","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=9990"},"modified":"2019-04-18T10:09:59","modified_gmt":"2019-04-18T08:09:59","slug":"moms-nar-hvb-koper-in-sjukskoterskeinsatser","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2019\/04\/moms-nar-hvb-koper-in-sjukskoterskeinsatser\/","title":{"rendered":"Moms n\u00e4r HVB k\u00f6per in sjuksk\u00f6terskeinsatser"},"content":{"rendered":"Den nya momstolkningen fr\u00e5n Skatteverket som sl\u00e5r till vid halv\u00e5rsskiftet forts\u00e4tter att skapa oreda och stora bekymmer f\u00f6r v\u00e5ra medlemsf\u00f6retag. Dels f\u00f6r att verkets r\u00e4ttsliga st\u00e4llningstagande sl\u00e5r mot verksamheternas kompetensf\u00f6rs\u00f6rjning, som kraftigt f\u00f6rdyras, och dessutom snedvrider villkoren mellan verksamhet i privat och offentlig regi. Dels f\u00f6r att det i m\u00e5nga situationer \u00e4r direkt oklart om olika v\u00e5rdtj\u00e4nster i verksamheten h\u00e4danefter kommer att vara momsfria eller inte.<\/p>\n<p>En del oklarheter ligger f\u00f6r pr\u00f6vning genom ans\u00f6kningar om f\u00f6rhandsbesked hos Skatter\u00e4ttsn\u00e4mnden. V\u00e5rdf\u00f6retag v\u00e4nder sig ocks\u00e5 till Skatteverket med brevfr\u00e5gor f\u00f6r att f\u00e5 besked om underleverant\u00f6rs- och konsultavtal i olika situationer bed\u00f6ms som momspliktiga eller ej. Skatteverket publicerar efter hand en del av sina bed\u00f6mningar av olika situationer i sin <a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2019.1\/338085.html\">r\u00e4ttsliga v\u00e4gledning<\/a>.<\/p>\n<p>Skatteverket har idag lagt ut information i v\u00e4gledningen om att deras bed\u00f6mning \u00e4r att det <a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2019.2\/338091.html#update_20190416170823\">ska l\u00e4ggas moms p\u00e5 tj\u00e4nsten n\u00e4r ett HVB k\u00f6per in sjuksk\u00f6terskeinsatserna i HVB-verksamheten<\/a>. Vi vill uppm\u00e4rksamma v\u00e5ra medlemsf\u00f6retag som driver HVB eller sjukv\u00e5rd p\u00e5 detta, eftersom detta \u00e4r vanligt. Fr\u00e5n den 1 juli 2019 ska det allts\u00e5 l\u00e4ggas moms p\u00e5 s\u00e5dana sjuksk\u00f6tersketj\u00e4nster.<\/p>\n<p>M\u00e5nga av v\u00e5ra medlemsf\u00f6retag som driver HVB beh\u00f6ver inte sjuksk\u00f6terskans kompetens mer \u00e4n p\u00e5 deltid och har d\u00e4rf\u00f6r knutit avtal med v\u00e5rdf\u00f6retag som st\u00e5r f\u00f6r sjukv\u00e5rdsinsatserna i verksamheten. Skatteverkets tolkning inneb\u00e4r stora f\u00f6rdyringar f\u00f6r dessa HVB och s\u00e4tter k\u00e4ppar i hjulet f\u00f6r flexibla l\u00f6sningar som g\u00f6r att sjuksk\u00f6terskeresurserna kan anv\u00e4ndas s\u00e5 effektivt som m\u00f6jligt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Den nya momstolkningen fr\u00e5n Skatteverket som sl\u00e5r till vid halv\u00e5rsskiftet forts\u00e4tter att skapa oreda och stora bekymmer f\u00f6r v\u00e5ra medlemsf\u00f6retag. Dels f\u00f6r att verkets r\u00e4ttsliga st\u00e4llningstagande sl\u00e5r mot verksamheternas kompetensf\u00f6rs\u00f6rjning, som kraftigt f\u00f6rdyras, och dessutom &hellip;<\/p>\n","protected":false},"author":21,"featured_media":9634,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29,15],"tags":[],"article_type":[26],"agreement":[],"for-members":[],"class_list":["post-9990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-individ-och-familj","category-sjukvard","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>Moms n\u00e4r HVB k\u00f6per in sjuksk\u00f6terskeinsatser - 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\/04\/moms-nar-hvb-koper-in-sjukskoterskeinsatser\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Moms n\u00e4r HVB k\u00f6per in sjuksk\u00f6terskeinsatser - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"Den nya momstolkningen fr\u00e5n Skatteverket som sl\u00e5r till vid halv\u00e5rsskiftet forts\u00e4tter att skapa oreda och stora bekymmer f\u00f6r v\u00e5ra medlemsf\u00f6retag. Dels f\u00f6r att verkets r\u00e4ttsliga st\u00e4llningstagande sl\u00e5r mot verksamheternas kompetensf\u00f6rs\u00f6rjning, som kraftigt f\u00f6rdyras, och dessutom &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vardforetagarna.se\/2019\/04\/moms-nar-hvb-koper-in-sjukskoterskeinsatser\/\" \/>\n<meta property=\"og:site_name\" content=\"V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-17T13:03:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-18T08:09:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2019\/01\/ccf61a86-9c94-4d23-ab3c-54bc5be0d5cc.png\" \/>\n\t<meta property=\"og:image:width\" content=\"621\" \/>\n\t<meta property=\"og:image:height\" content=\"414\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"2 minuter\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Moms n\u00e4r HVB k\u00f6per in sjuksk\u00f6terskeinsatser - 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\/04\/moms-nar-hvb-koper-in-sjukskoterskeinsatser\/","og_locale":"sv_SE","og_type":"article","og_title":"Moms n\u00e4r HVB k\u00f6per in sjuksk\u00f6terskeinsatser - V\u00e5rdf\u00f6retagarna","og_description":"Den nya momstolkningen fr\u00e5n Skatteverket som sl\u00e5r till vid halv\u00e5rsskiftet forts\u00e4tter att skapa oreda och stora bekymmer f\u00f6r v\u00e5ra medlemsf\u00f6retag. Dels f\u00f6r att verkets r\u00e4ttsliga st\u00e4llningstagande sl\u00e5r mot verksamheternas kompetensf\u00f6rs\u00f6rjning, som kraftigt f\u00f6rdyras, och dessutom &hellip;","og_url":"https:\/\/www.vardforetagarna.se\/2019\/04\/moms-nar-hvb-koper-in-sjukskoterskeinsatser\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2019-04-17T13:03:57+00:00","article_modified_time":"2019-04-18T08:09:59+00:00","og_image":[{"width":621,"height":414,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2019\/01\/ccf61a86-9c94-4d23-ab3c-54bc5be0d5cc.png","type":"image\/png"}],"author":"Karin Liljeblad","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Karin Liljeblad","Ber\u00e4knad l\u00e4stid":"2 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