{"id":39950,"date":"2025-05-02T09:28:05","date_gmt":"2025-05-02T07:28:05","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/a-conto\/"},"modified":"2025-05-02T09:28:05","modified_gmt":"2025-05-02T07:28:05","slug":"a-conto","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/a-conto\/","title":{"rendered":"A conto"},"content":{"rendered":"<p><strong><br \/>\nA conto<\/strong> \u00e4r en delbetalning, vanligen i form av f\u00f6rskottsbetalning.<\/p>\n<h5>\nMoms p\u00e5 a conto<\/h5>\n<p>\nDet \u00e4r moms p\u00e5 f\u00f6rskott och a conto-betalningar f\u00f6r best\u00e4llda momsbelagda varor och tj\u00e4nster (specificerad best\u00e4llning). Du redovisar dock bara moms p\u00e5 just de pengar du f\u00e5tt, t ex en handpenning.&nbsp;Momsen redovisas i den period som du har mottagit f\u00f6rskottsbetalningen.<\/p>\n<p>\nDet \u00e4r d\u00e4remot ingen moms p\u00e5 f\u00f6rskott p\u00e5 en ospecificerad best\u00e4llning,&nbsp;eftersom det inte r\u00e4knas som en momspliktig f\u00f6rs\u00e4ljning av en&nbsp;vara eller en tj\u00e4nst. Naturligtvis blir det \u00e4nd\u00e5 moms p\u00e5 beloppet&nbsp;senare n\u00e4r varan eller tj\u00e4nsten best\u00e4lls. En best\u00e4llning betraktas&nbsp;som ospecificerad om parterna vid f\u00f6rskottsbetalningen&nbsp;\u00e4nnu inte&nbsp;har best\u00e4mt vilken vara som kunden ska ha.<\/p>\n<h5>\nBokf\u00f6ring av a conto-betalning<\/h5>\n<p>\nFakturerar du f\u00f6rskottet kan du bokf\u00f6ra momsen som vilande moms [2618] tills kunden betalar fakturan. N\u00e4r kunden betalar f\u00f6r du om momsen fr\u00e5n vilande moms [2618] till kontot f\u00f6r utg\u00e5ende moms [2611].<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A conto \u00e4r en delbetalning, vanligen i form av f\u00f6rskottsbetalning.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-39950","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/dictionary"}],"version-history":[{"count":0,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39950\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=39950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}