{"id":25208,"date":"2024-10-29T07:36:51","date_gmt":"2024-10-29T06:36:51","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=25208"},"modified":"2026-06-04T13:40:21","modified_gmt":"2026-06-04T11:40:21","slug":"momsgransen-hojs-till-120-000-kr","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/momsgransen-hojs-till-120-000-kr\/","title":{"rendered":"Momsgr\u00e4nsen h\u00f6js till 120\u00a0000 kr"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Vid \u00e5rsskiftet h\u00f6js den frivilliga oms\u00e4ttningsgr\u00e4nsen f\u00f6r moms fr\u00e5n 80&nbsp;000 kr till 120&nbsp;000&nbsp;kr. Anledningen \u00e4r att man vill f\u00f6renkla f\u00f6r fler sm\u00e5f\u00f6retag. Samtidigt inf\u00f6rs m\u00f6jligheten f\u00f6r f\u00f6retag som \u00e4r etablerade i andra EU-l\u00e4nder att till\u00e4mpa oms\u00e4ttningsgr\u00e4nsen i Sverige och f\u00f6r svenska f\u00f6retag att anv\u00e4nda sig av andra EU-l\u00e4nders oms\u00e4ttningsgr\u00e4nser.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>F\u00e5r inte l\u00e4gga moms p\u00e5 fakturorna men slipper momsdeklaration<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Du som v\u00e4ljer att bli momsbefriad beh\u00f6ver inte l\u00e4mna n\u00e5gra momsdeklarationer eller periodiska sammanst\u00e4llningar. Samtidigt f\u00e5r du heller inte lyfta momsen p\u00e5 dina utgifter eller l\u00e4gga p\u00e5 n\u00e5gon utg\u00e5ende moms p\u00e5 dina utg\u00e5ende fakturor.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Uppfyller du villkoren?<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r att uppfylla villkoren om momsfrihet f\u00e5r oms\u00e4ttningen (exklusive moms) inte ber\u00e4knas \u00f6verstiga 120&nbsp;000&nbsp;kr under det innevarande beskattnings\u00e5ret. Oms\u00e4ttningen f\u00e5r inte heller ha \u00f6verstigit 120&nbsp;000&nbsp;kr under n\u00e5got av de tv\u00e5 senaste beskattnings\u00e5ren.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oms\u00e4ttningsgr\u00e4nsen ska justeras om beskattnings\u00e5ret \u00e4r l\u00e4ngre eller kortare \u00e4n 12 m\u00e5nader.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Import omfattas inte<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Momsbefrielsen g\u00e4ller enbart egen oms\u00e4ttning. Import och andra f\u00f6rv\u00e4rv d\u00e4r k\u00f6paren \u00e4r momsskyldig omfattas inte. \u00c4ven om du valt momsbefrielse m\u00e5ste du allts\u00e5 redovisa moms vid import och n\u00e4r omv\u00e4nd momsskyldighet g\u00e4ller. D\u00e5 m\u00e5ste du \u00e4ven l\u00e4mna en momsdeklaration.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><strong>Med\u00a0Lundify\u00a0sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n<\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Ans\u00f6kan om momsbefrielse<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Du som \u00e4r momsregistrerad i dag men vill bli befriad fr\u00e5n moms m\u00e5ste ans\u00f6ka om momsbefrielse hos Skatteverket. F\u00f6r dig som inte \u00e4r momsregistrerad beh\u00f6vs ingen ans\u00f6kan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Har du valt momsfrihet kan du n\u00e4r som helst ans\u00f6ka om att bli momsskyldig. \u00c4ndringen g\u00e4ller tidigast fr\u00e5n ing\u00e5ngen av beskattnings\u00e5ret f\u00f6re det \u00e5r d\u00e5 ans\u00f6kan om \u00e4ndringen gjordes hos Skatteverket. Det \u00e4r allts\u00e5 m\u00f6jligt att g\u00f6ra \u00e4ndringen retroaktivt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vid \u00e5rsskiftet h\u00f6js momsgr\u00e4nsen fr\u00e5n 80\u00a0000 kr till 120\u00a0000\u00a0kr.<\/p>\n","protected":false},"author":32,"featured_media":24910,"menu_order":0,"template":"","categories":[],"class_list":["post-25208","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/25208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/32"}],"version-history":[{"count":7,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/25208\/revisions"}],"predecessor-version":[{"id":53415,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/25208\/revisions\/53415"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/24910"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=25208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=25208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}