{"id":51300,"date":"2026-06-05T13:27:00","date_gmt":"2026-06-05T11:27:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51300"},"modified":"2026-06-12T14:38:23","modified_gmt":"2026-06-12T12:38:23","slug":"bokfora-trangselskatt-praktiskt-konteringsexempel","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-trangselskatt-praktiskt-konteringsexempel\/","title":{"rendered":"Bokf\u00f6ra tr\u00e4ngselskatt \u2013 praktiskt konteringsexempel"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>I den h\u00e4r artikeln tittar vi p\u00e5 hur du ska bokf\u00f6ra tr\u00e4ngselskatt.&nbsp;<\/strong><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\nTr\u00e4ngselskatt \u2013 tj\u00e4nsteresor<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\nOm en arbetsgivare ers\u00e4tter en anst\u00e4lld f\u00f6r den tr\u00e4ngselskatt som hen tvingas betala vid en tj\u00e4nsteresa, uppst\u00e5r ingen skattepliktig f\u00f6rm\u00e5n. Arbetsgivaren kan helt enkelt behandla kostnaden som ett vanligt utl\u00e4gg.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\">DEBET<\/td><td colspan=\"2\">KREDIT<br><\/td><\/tr><tr><td>Konto<br><\/td><td>Belopp<br><\/td><td>Konto<br><\/td><td>Belopp<br><\/td><\/tr><tr><td>5616<br><\/td><td>500<br><\/td><td>1930<br><\/td><td>500<br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6retagets personbil har k\u00f6rts in och ut ur Stockholms innerstad. F\u00f6retaget betalar&nbsp;<span>[1930] 500 kr i tr\u00e4ngselskatt&nbsp;[5616].<\/span><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span>Tr\u00e4ngselskatt&nbsp;\u2013 privata resor<\/span><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Om arbetsgivaren betalar tr\u00e4ngselskatt f\u00f6r f\u00f6rm\u00e5nsbil vid privata resor anses dessa inte l\u00e4ngre ing\u00e5 i bilf\u00f6rm\u00e5nsv\u00e4rdet, vilket de gjorde tidigare. Det&nbsp;inneb\u00e4r att den anst\u00e4llde ska f\u00f6rm\u00e5nsbeskattas f\u00f6r den tr\u00e4ngselskatt som arbetsgivaren betalat f\u00f6r privata resor.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h5 class=\"wp-block-heading\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><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><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><\/h5>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>I den h\u00e4r artikeln tittar vi p\u00e5 hur du ska bokf\u00f6ra tr\u00e4ngselskatt.&nbsp; Tr\u00e4ngselskatt \u2013 tj\u00e4nsteresor Om en arbetsgivare ers\u00e4tter en anst\u00e4lld f\u00f6r den tr\u00e4ngselskatt som hen tvingas betala vid en tj\u00e4nsteresa, uppst\u00e5r ingen skattepliktig f\u00f6rm\u00e5n. Arbetsgivaren kan helt enkelt behandla kostnaden som ett vanligt utl\u00e4gg. DEBET KREDIT Konto Belopp Konto Belopp 5616 500 1930 500 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":13090,"menu_order":0,"template":"","categories":[],"class_list":["post-51300","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51300","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\/11"}],"version-history":[{"count":4,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51300\/revisions"}],"predecessor-version":[{"id":53800,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51300\/revisions\/53800"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/13090"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}