{"id":8613,"date":"2021-03-05T10:37:05","date_gmt":"2021-03-05T10:37:05","guid":{"rendered":"https:\/\/www.nabsolutions.se\/?p=8613"},"modified":"2023-05-30T09:02:08","modified_gmt":"2023-05-30T07:02:08","slug":"nya-regler-fran-1-april-omvand-skattskyldighet-for-viss-elektronik","status":"publish","type":"post","link":"https:\/\/loralie.templweb.com\/se\/nyheter\/nya-regler-fran-1-april-omvand-skattskyldighet-for-viss-elektronik","title":{"rendered":"Nya regler fr\u00e5n 1 april \u2013 omv\u00e4nd skattskyldighet f\u00f6r viss elektronik"},"content":{"rendered":"\n
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\n \n \"Left\n\n Nyheter\n <\/a>\n \/ <\/span>\n \n Nya regler fr\u00e5n 1 april \u2013 omv\u00e4nd skattskyldighet f\u00f6r viss elektronik <\/span>\n <\/p>\n \n

Nya regler fr\u00e5n 1 april \u2013 omv\u00e4nd skattskyldighet f\u00f6r viss elektronik<\/h1>\n
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05 mars 2021<\/p>\n

\n Nyheter<\/a>\n <\/div>\n <\/div>\n
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\n Den 1 april tr\u00e4der nya regler i kraft f\u00f6r omv\u00e4nd skattskyldighet p\u00e5 viss elektronik. Det inneb\u00e4r att k\u00f6pare och s\u00e4ljare beh\u00f6ver vara extra uppm\u00e4rksamma vid ink\u00f6p eller f\u00f6rs\u00e4ljning av dessa varor. Det \u00e4r finansdepartementet som f\u00f6resl\u00e5r att omv\u00e4nd skattskyldighet ska inf\u00f6ras p\u00e5 mobiltelefoner, integrerade kretsanordningar, spelkonsoler, pekdatorer och b\u00e4rbara datorer. F\u00f6r att de nya reglerna ska till\u00e4mpas ska det totala beskattningsunderlaget \u00f6verstiga 100 000 kr per uts\u00e4nd faktura. <\/p>\n \n \"Right\n Forts\u00e4tt l\u00e4sa <\/a>\n <\/div>\n <\/div>\n <\/div>\n \"Nya\n\n <\/div>\n<\/section>\n\n\n\n

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Omv\u00e4nd skattskyldighet p\u00e5 viss elektronik fr\u00e5n april<\/h4>\n

Den 1 april tr\u00e4der nya regler i kraft f\u00f6r omv\u00e4nd skattskyldighet p\u00e5 viss elektronik. Det inneb\u00e4r att k\u00f6pare och s\u00e4ljare beh\u00f6ver vara extra uppm\u00e4rksamma vid ink\u00f6p eller f\u00f6rs\u00e4ljning av dessa varor. Det \u00e4r finansdepartementet som f\u00f6resl\u00e5r att omv\u00e4nd skattskyldighet ska inf\u00f6ras p\u00e5 mobiltelefoner, integrerade kretsanordningar, spelkonsoler, pekdatorer och b\u00e4rbara datorer. F\u00f6r att de nya reglerna ska till\u00e4mpas ska det totala beskattningsunderlaget \u00f6verstiga 100 000 kr per uts\u00e4nd faktura.<\/p>\n

 <\/h5>\n

Omv\u00e4nd skattskyldighet inneb\u00e4r att k\u00f6paren, ist\u00e4llet f\u00f6r s\u00e4ljaren, ansvarar f\u00f6r att redovisa den utg\u00e5ende momsen p\u00e5 transaktionen. Principen anv\u00e4nds idag framf\u00f6rallt p\u00e5 internationella transaktioner men \u00e4ven vid nationell f\u00f6rs\u00e4ljning av s\u00e4rskilda varor och tj\u00e4nster, som exempelvis byggtj\u00e4nster.<\/p>\n

F\u00f6rslaget vill minska f\u00f6rekomsten av momsbedr\u00e4gerier d\u00e4r s\u00e4ljaren debiterar moms som de sedan aldrig redovisar, samtidigt som k\u00f6paren g\u00f6r avdrag f\u00f6r den. Med de nya reglerna ska den h\u00e4r sortens bedr\u00e4gerier inte vara m\u00f6jliga.<\/p>\n

Vem beh\u00f6ver t\u00e4nka p\u00e5 det h\u00e4r?<\/h4>\n

Vid f\u00f6rs\u00e4ljning<\/h5>\n

Om du s\u00e4ljer varor som innefattas av de nya reglerna (allts\u00e5 mobiltelefoner, integrerade kretsanordningar, spelkonsoler, pekdatorer och b\u00e4rbara datorer) och summan av dessa artiklar \u00f6verstiger 100 000 kr per uts\u00e4nd faktura m\u00e5ste du ha koll p\u00e5 att dessa fakturor redovisas med omv\u00e4nd skattskyldighet. Samtidigt \u00e4r det s\u00e5, att s\u00e4ljer du samma varor och summan p\u00e5 beskattningsunderlaget inte \u00f6verstiger 100 000 kr per uts\u00e4nd faktura, ska du inte till\u00e4mpa den nya regeln. D\u00e5 redovisar du som vanligt 25% moms p\u00e5 din f\u00f6rs\u00e4ljning. Det h\u00e4r g\u00f6r det hela lite kr\u00e5ngligt, eftersom samma artikel skulle kunna redovisas med omv\u00e4ndskattskyldighet men ocks\u00e5 inte.<\/p>\n

Ett exempel:<\/h5>\n

L\u00e5t oss s\u00e4ga att du har s\u00e5lt b\u00e4rbara datorer f\u00f6r 200 000 kr och du ska delfakturera din f\u00f6rs\u00e4ljning. Den ena fakturan ligger p\u00e5 101 000 kr medan den andra ligger p\u00e5 99 000 kr, d\u00e5 ska fakturan p\u00e5 101 000 kr hanteras med omv\u00e4ndskattskyldighet medan den andra, p\u00e5 99 000 kr, inte ska g\u00f6ra det.<\/p>\n

Vid ink\u00f6p<\/h5>\n

I de fall du k\u00f6per in IT-utrustning som lyder under den nya momsregeln s\u00e5 beh\u00f6ver du kunna byta momsmall p\u00e5 vissa ink\u00f6psfakturor \u00e4ven det beroende p\u00e5 om beskattningsunderlaget \u00f6verstiger 100 000 kr per uts\u00e4nd faktura eller ej.<\/p>\n

 <\/h5>\n

Om du har ett externt fakturahanteringssystem s\u00e5 beh\u00f6ver du s\u00e4kerst\u00e4lla med den leverant\u00f6ren att det \u00e4r f\u00f6rberett f\u00f6r de nya reglerna n\u00e4r de skickar in informationen i Business Central. F\u00f6r produkter som \u00e4r helt integrerade i Business Central, som ExFlow eller Continia, \u00e4r det inget du beh\u00f6ver kolla upp. D\u00e5 hanteras det som att det hade varit i Business Central direkt.<\/p>\n

Hur kan du l\u00f6sa problemet?<\/h4>\n

Jo, arbetar du i Business Central Online s\u00e5 kommer det finnas st\u00f6d f\u00f6r de nya reglerna i n\u00e4stkommande version. SweBase, en app som du har i ditt Business Central Online, kommer hantera omv\u00e4nd skattskyldighet vid f\u00f6rs\u00e4ljning av viss elektronik, du beh\u00f6ver bara m\u00e4rka ut de artiklar som ber\u00f6rs med en s\u00e4rskild momskod s\u00e5 hj\u00e4lper appen dig att f\u00e5 r\u00e4tt momssats i din redovisning. Det \u00e4r en av f\u00f6rdelarna med att v\u00e4lja en aff\u00e4rsl\u00f6sning i molnet. Tv\u00e5 g\u00e5nger om \u00e5ret uppgraderas du automatiskt, du f\u00e5r funktionalitet som bland annat hanterar nya lagar och regler utan extra kostnad.<\/p>\n

 <\/h5>\n

F\u00f6r dig som arbetar i \u00e4ldre versioner av Business Central OnPrem eller NAV s\u00e5 kommer det inte l\u00f6sas av sig sj\u00e4lvt. Har du m\u00e5nga fakturor som kommer upp i gr\u00e4nsv\u00e4rdet f\u00f6r den elektronik som ber\u00f6rs, beh\u00f6ver det hanteras. Vi p\u00e5 NAB kan hj\u00e4lpa dig med en mer automatiserad l\u00f6sning men d\u00e5 kr\u00e4vs en kundanpassning. K\u00e4nner du att det r\u00f6r sig om n\u00e5gon enstaka faktura kanske det \u00e4r smidigast att hantera det manuellt, n\u00e4r den fakturan ska skickas. Ta g\u00e4rna kontakt med oss om du beh\u00f6ver r\u00e5d.<\/p>\n

Tips p\u00e5 hur du kan ta dig vidare<\/h4>\n

B\u00f6rja med att reda ut om du ber\u00f6rs av de nya reglerna och i vilken utstr\u00e4ckning. Beh\u00f6ver du hantera det ur ett f\u00f6rs\u00e4ljningsperspektiv, l\u00e4gger du upp en ny momskod som anv\u00e4nds p\u00e5 artiklar som i vissa fall ska redovisas med omv\u00e4nd skattskyldighet f\u00f6r viss elektronik. Du vill inte anv\u00e4nda samma momskod som du brukar anv\u00e4nda eftersom du i det h\u00e4r fallet ska redovisa med omv\u00e4nd skattskyldighet ibland och ibland inte.<\/p>\n

 <\/h5>\n

Idag heter momskoden i v\u00e5r standardupps\u00e4ttning VORED (Varor oreducerad) alt. 25V f\u00f6r vanlig varuf\u00f6rs\u00e4ljning med 25 % moms. Skapa upp en ny momskod som heter, exempelvis IT-VORED alt. IT-25V med 25 % moms, g\u00e5 igenom ditt artikelregister och plocka upp den nya momskoden p\u00e5 de artiklar som ber\u00f6rs. P\u00e5 s\u00e5 vis \u00f6ronm\u00e4rker du dina elektronikartiklar och kan h\u00e5lla is\u00e4r dessa fr\u00e5n din \u201dvanliga\u201d f\u00f6rs\u00e4ljning och hantera dessa separat. Du beh\u00f6ver \u00e4ven l\u00e4gga upp en ny moms produktbokf\u00f6ringsmall f\u00f6r att kunna hantera den omv\u00e4nda skattskyldigheten, d\u00f6p den exempelvis till IT-VORED OMV alt. IT-25V OMV och ange 25% men med momsber\u00e4kningstyp: \u201dOmv\u00e4nd EG-moms\u201d.<\/p>\n

 <\/h5>\n

Beh\u00f6ver du endast hantera detta ur ett ink\u00f6psperspektiv r\u00e4cker det med att du l\u00e4gger upp en ny moms produktbokf\u00f6ringsmall f\u00f6r att kunna hantera den omv\u00e4nda skattskyldigheten om du erh\u00e5ller ink\u00f6psfakturor d\u00e4r det framg\u00e5r att detta han anv\u00e4nts, d\u00f6p den exempelvis till IT-VORED OMV alt. IT-25V OMV och ange 25% men med momsber\u00e4kningstyp: \u201dOmv\u00e4nd EG-moms\u201d.<\/p>\n

S\u00e5 h\u00e4r kommer det hanteras i n\u00e4sta version av Business Central<\/h4>\n

F\u00f6r dig som uppgraderas med Business Central Online i april kommer du f\u00e5 en automatiserad hantering. N\u00e4r du m\u00e4rkt ut dina elektronikartiklar med IT-VORED alt. IT-25V kommer systemet k\u00e4nna av dessa artiklar och summera beskattningsunderlaget p\u00e5 fakturan f\u00f6r att se om det \u00f6verstiger 100 000 kr, g\u00f6r det de, s\u00e5 byter systemet momskod \u00e5t dig till omv\u00e4nd skattskyldighet (IT-VORED OMV alt. IT-25V OMV) och det blir r\u00e4tt b\u00e5de i momsrapporten och redovisningen.<\/p>\n

 <\/h5>\n

Har du fr\u00e5gor? Kontakta oss, s\u00e5 hj\u00e4lper vi dig g\u00e4rna.<\/p>\n\n\n

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

Den 1 april tr\u00e4der nya regler i kraft f\u00f6r omv\u00e4nd skattskyldighet p\u00e5 viss elektronik. Det inneb\u00e4r att k\u00f6pare och s\u00e4ljare beh\u00f6ver vara extra uppm\u00e4rksamma vid ink\u00f6p eller f\u00f6rs\u00e4ljning av dessa varor. Det \u00e4r finansdepartementet som f\u00f6resl\u00e5r att omv\u00e4nd skattskyldighet ska inf\u00f6ras p\u00e5 mobiltelefoner, integrerade kretsanordningar, spelkonsoler, pekdatorer och b\u00e4rbara datorer. F\u00f6r att de nya reglerna ska till\u00e4mpas ska det totala beskattningsunderlaget \u00f6verstiga 100 000 kr per uts\u00e4nd faktura.<\/p>\n","protected":false},"author":2,"featured_media":9942,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyheter"],"acf":[],"yoast_head":"\nNya regler fr\u00e5n 1 april \u2013 omv\u00e4nd skattskyldighet f\u00f6r viss elektronik<\/title>\n<meta name=\"description\" content=\"Nya regler fr\u00e5n 1 april \u2013 omv\u00e4nd skattskyldighet f\u00f6r viss elektronik. 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