{"id":64237,"date":"2026-03-26T07:14:14","date_gmt":"2026-03-26T06:14:14","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&p=64237"},"modified":"2026-03-26T07:15:41","modified_gmt":"2026-03-26T06:15:41","slug":"bokfora-uttag-av-inventarium-i-enskild-firma","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-uttag-av-inventarium-i-enskild-firma\/","title":{"rendered":"Bokf\u00f6ra uttag av inventarium i enskild firma"},"content":{"rendered":"\n

En enskild n\u00e4ringsidkare ska l\u00e4gga ner sin verksamhet och kommer att \u00f6verta en sl\u00e4pvagn (vilket betraktas som ett inventarium). Sl\u00e4pvagnen k\u00f6ptes f\u00f6r 10 \u00e5r sedan f\u00f6r 16\u202f000 kr exklusive moms och \u00e4r nu helt avskriven. Vid ink\u00f6pet lyfte f\u00f6retaget momsen. Idag bed\u00f6ms marknadsv\u00e4rdet vara 4 000 kr inklusive moms. Hur ska detta uttag redovisas? Har uttaget n\u00e5gon p\u00e5verkan p\u00e5 momsen?<\/strong><\/p>\n\n\n\n

V\u00e4rdering av uttaget<\/h5>\n\n\n\n

Uttag av inventarier ur n\u00e4ringsverksamheten ska redovisas till marknadsv\u00e4rdet inklusive moms. Utifr\u00e5n marknadsv\u00e4rdet ska man allts\u00e5 ber\u00e4kna en vinst eller f\u00f6rlust. Om marknadsv\u00e4rdet \u00e4r h\u00f6gre \u00e4n det bokf\u00f6rda v\u00e4rdet, ska en skattepliktig vinst redovisas. Om marknadsv\u00e4rdet d\u00e4remot \u00e4r l\u00e4gre \u00e4n det bokf\u00f6rda v\u00e4rdet s\u00e5 uppkommer en avdragsgill f\u00f6rlust.<\/p>\n\n\n\n

Eftersom sl\u00e4pvagnen \u00e4r helt avskriven \u00e4r bokf\u00f6rt v\u00e4rde 0 kr, vilket inneb\u00e4r att marknadsv\u00e4rdet \u00e4r h\u00f6gre och att det uppst\u00e5r en vinst.<\/p>\n\n\n\n

Uttagsmoms<\/h5>\n\n\n\n

Eftersom f\u00f6retaget lyft moms p\u00e5 ink\u00f6pet av sl\u00e4pvagnen ska uttagsmoms redovisas. Uttagsmoms ber\u00e4knas p\u00e5 det l\u00e4gsta av ink\u00f6psv\u00e4rdet och marknadsv\u00e4rdet. I detta fall \u00e4r marknadsv\u00e4rdet l\u00e4gre s\u00e5 d\u00e4rf\u00f6r ber\u00e4knas momsen p\u00e5 detta v\u00e4rde.<\/p>\n\n\n\n

Kontering<\/h5>\n\n\n\n

S\u00e5 h\u00e4r kan uttaget bokf\u00f6ras:<\/p>\n\n\n\n

DEBET<\/strong><\/td>KREDIT<\/strong><\/td><\/tr>
Konto<\/td>Belopp<\/td>Konto<\/td>Belopp<\/td><\/tr>
2011<\/td>4 000<\/td>1220<\/td>16 000<\/td><\/tr>
\u00a01229<\/td>\u00a016 000<\/td>2612<\/td>800<\/td><\/tr>
 <\/td> <\/td>3970<\/td>3 200<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n

Med Lundify sk\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","protected":false},"excerpt":{"rendered":"

S\u00e5 bokf\u00f6r du eget uttag av inventarier i enskild firma.<\/p>\n","protected":false},"featured_media":40524,"menu_order":0,"template":"","categories":[],"class_list":["post-64237","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/64237","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"}],"version-history":[{"count":6,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/64237\/revisions"}],"predecessor-version":[{"id":64243,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/64237\/revisions\/64243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/40524"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=64237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=64237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}