{"id":48692,"date":"2025-08-12T13:50:09","date_gmt":"2025-08-12T11:50:09","guid":{"rendered":"https:\/\/bjornlunden.com\/?page_id=48692"},"modified":"2025-09-16T06:52:15","modified_gmt":"2025-09-16T04:52:15","slug":"momsredovisning-sa-funkar-det","status":"publish","type":"page","link":"https:\/\/bjornlunden.com\/se\/momsredovisning-sa-funkar-det\/","title":{"rendered":"Momsredovisning \u2013 s\u00e5 funkar det"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"48692\" class=\"elementor elementor-48692\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5c4d9 e-flex e-con-boxed e-con e-parent\" data-id=\"ee5c4d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-144c84b elementor-widget elementor-widget-spacer\" data-id=\"144c84b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f59ca7d e-flex e-con-boxed e-con e-parent\" data-id=\"f59ca7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a2c09 e-con-full e-flex e-con e-child\" data-id=\"97a2c09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c489e12 elementor-widget elementor-widget-heading\" data-id=\"c489e12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">S\u00e5 funkar<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5358926 elementor-widget elementor-widget-heading\" data-id=\"5358926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Momsredovisning<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbca180 elementor-widget elementor-widget-text-editor\" data-id=\"dbca180\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>F\u00f6retagets ing\u00e5ende och utg\u00e5ende moms redovisas i momsdeklarationen, som \u00e4r en av tv\u00e5 delar i skattedeklarationen.<\/p><p>Redan vid fakturering och bokf\u00f6ring m\u00e5ste momsen hanteras korrekt f\u00f6r att momsdeklarationerna i slut\u00e4nden ska bli korrekta. Ska moms l\u00e4ggas p\u00e5 eller inte? Vilken momssats ska anv\u00e4ndas? F\u00e5r den ing\u00e5ende momsen lyftas? Vilka rader i momsdeklarationen ska anv\u00e4ndas? Man st\u00e4lls hela tiden inf\u00f6r dessa och liknande fr\u00e5gor<strong>.<\/strong><\/p><h5>Momsredovisningsperioder<\/h5><p>Har du ett beskattningsunderlag f\u00f6r moms p\u00e5 h\u00f6gst 1\u00a0miljon\u00a0kr f\u00e5r du redovisa moms en g\u00e5ng per \u00e5r. Redovisningsperioden \u00e4r d\u00e5 densamma som r\u00e4kenskaps\u00e5ret. Du kan dock beg\u00e4ra att f\u00e5 redovisa moms var tredje eller varje m\u00e5nad. Momsredovisningen g\u00f6rs i en momsdeklaration.<\/p><p>\u00c4r ditt beskattningsunderlag f\u00f6r moms st\u00f6rre \u00e4n 1 miljon kr (men inte \u00f6ver 40 milj kr) ska momsen redovisas var tredje m\u00e5nad i momsdek\u00adlarationen. Du kan dock beg\u00e4ra att f\u00e5 redovisa moms varje m\u00e5nad.<\/p><p>Redovisningsperioderna f\u00f6r dig som redovisar moms var tredje m\u00e5nad \u00e4r:<\/p><table width=\"522\"><tbody><tr><td width=\"50\"><p><strong>Momsdeklarationsdatum<\/strong><\/p><\/td><td width=\"50\"><p><strong>\u00a0Moms f\u00f6r perioden<\/strong><\/p><\/td><\/tr><tr><td width=\"50\"><p>\u00a012 maj<\/p><\/td><td width=\"50\"><p>\u00a0januari\u2013mars<\/p><\/td><\/tr><tr><td width=\"50\"><p>\u00a017 augusti<\/p><\/td><td width=\"50\"><p>\u00a0april\u2013juni<\/p><\/td><\/tr><tr><td width=\"50\"><p>\u00a012 november<\/p><\/td><td width=\"50\"><p>\u00a0juli\u2013september<\/p><\/td><\/tr><tr><td width=\"50\"><p>\u00a012 februari<\/p><\/td><td width=\"50\"><p>\u00a0oktober\u2013december<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-474abe6 elementor-widget elementor-widget-text-editor\" data-id=\"474abe6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>Bokslutsmetoden<\/h5><p>Du ska inte f\u00f6rv\u00e4xla bokslutsmetoden f\u00f6r momsredovisning med kontantmetoden i redovisningen. De b\u00e5da metoderna bygger dock p\u00e5 samma principer, dvs betalningstidpunkten styr l\u00f6pande under \u00e5ret b\u00e5de n\u00e4r momsen ska redovisas och n\u00e4r en aff\u00e4rs\u00adtransaktion ska bokf\u00f6ras. D\u00e4rf\u00f6r \u00e4r det praktiskt att anv\u00e4nda kontantmetoden f\u00f6r redovisningen om du redovisar moms enligt bokslutsmetoden.<\/p><p>Anv\u00e4nder du bokslutsmetoden redovisas momsen allts\u00e5 l\u00f6pande under \u00e5ret i den period som betalningen av t\u00a0ex en faktura sker. Momsredovisningen skjuts \u00add\u00e4rf\u00f6r fram i j\u00e4mf\u00f6relse med faktureringsmetoden. En f\u00f6rdel \u00e4r att du hinner f\u00e5 betalt f\u00f6r dina kund\u00adfakturor innan du ska redovisa in momsen som h\u00f6r till f\u00f6rs\u00e4ljningen.<\/p><p>Det \u00e4r dock bara l\u00f6pande under \u00e5ret som du redovisar momsen i den\u00a0period som fakturorna betalas. Vid r\u00e4kenskaps\u00e5rets slut, dvs vid\u00a0bokslutet, ska du \u00e4ven ta med obetalda fakturor i momsredovisningen.<\/p><h5>Faktureringsmetoden<\/h5><p>Alla f\u00f6retag som vill f\u00e5r anv\u00e4nda sig av faktureringsmetoden i sin momsredovisning \u00e4ven om f\u00f6retagets oms\u00e4ttning \u00e4r l\u00e5g.<\/p><p>Faktureringsmetoden inneb\u00e4r att man bokf\u00f6r fakturorna n\u00e4r de skickas och leverant\u00f6rsfakturorna n\u00e4r man f\u00e5r dem. Samtidigt redovisas ocks\u00e5 momsen. \u00c4ven s\u00e5dana fakturor som enligt god redovisningssed borde ha bokf\u00f6rts en viss period ska momsredovisas i den period de egentligen h\u00f6r till.<\/p><p>Om du noterar fakturorna i en f\u00f6rteckning som f\u00f6rs l\u00f6pande ska den inneh\u00e5lla uppgifter om<\/p><ul><li>fakturadatum<\/li><li>fakturanummer<\/li><li>fakturabelopp med momsen s\u00e4rskilt noterad<\/li><li>vilken typ av transaktion det \u00e4r, t\u00a0ex materialink\u00f6p eller bokf\u00f6rs\u00e4ljning.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9001faa e-con-full e-flex e-con e-child\" data-id=\"9001faa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af1b28d elementor-widget elementor-widget-image\" data-id=\"af1b28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1099\" height=\"1024\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-37332\" alt=\"St\u00e4mpelklocka i app och webb\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_.jpg 1099w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_-300x280.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_-1024x954.jpg 1024w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Woman_Standing_-768x716.jpg 768w\" sizes=\"(max-width: 1099px) 100vw, 1099px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7230557 e-flex e-con-boxed e-con e-parent\" data-id=\"7230557\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37872 elementor-widget elementor-widget-spacer\" data-id=\"6b37872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f7687 e-con-full e-flex e-con e-parent\" data-id=\"70f7687\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a172b70 elementor-widget elementor-widget-heading\" data-id=\"a172b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00e5ra program med funktionen momsredovisning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7cb91c e-con-full e-flex e-con e-child\" data-id=\"b7cb91c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2606505 elementor-widget elementor-widget-shortcode\" data-id=\"2606505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"everyone\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Total.svg\" alt=\"Lundify icon\"><\/div><span class=\"grey-tag\">F\u00f6retag &amp; byr\u00e5<\/span><h5>Lundify<\/h5><p class=\"description\">Bokf\u00f6ring utan huvudv\u00e4rk<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f8ea65 elementor-widget elementor-widget-shortcode\" data-id=\"6f8ea65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"accountants\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/byralosning\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Byra.svg\" alt=\"BL Byr\u00e5 icon\"><\/div><span class=\"grey-tag\">Redovisningsbyr\u00e5<\/span><h5>BL Byr\u00e5<\/h5><p class=\"description\">F\u00f6renklar byr\u00e5ns vardag<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2a3fd elementor-widget elementor-widget-html\" data-id=\"df2a3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\njQuery(document).ready(function() {\n    gsap.registerPlugin(ScrollTrigger);\n\n    gsap.from(\".product-overview-container > a\", {\n        duration: 0.3,\n        opacity: 0,\n        y: -20,\n        stagger: 0.1,\n        ease: \"power1.out\",\n        scrollTrigger: {\n            trigger: \".product-overview-container\",\n            start: \"top 80%\",\n            end: \"bottom top\",\n            toggleActions: \"play none none play\"\n        }\n    });\n});\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cfc491 e-flex e-con-boxed e-con e-parent\" data-id=\"9cfc491\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ec03c1 e-con-full e-flex e-con e-child\" data-id=\"5ec03c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-878fee9 elementor-widget elementor-widget-image\" data-id=\"878fee9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"542\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone-1-768x542.png\" class=\"attachment-medium_large size-medium_large wp-image-50296\" alt=\"\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone-1-768x542.png 768w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone-1-300x212.png 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Momsredovisning_Laptop_Phone-1.png 900w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c262dc e-con-full e-flex e-con e-child\" data-id=\"3c262dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b038581 elementor-widget elementor-widget-heading\" data-id=\"b038581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Momsredovisning i v\u00e5ra program<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83b7521 elementor-widget elementor-widget-text-editor\" data-id=\"83b7521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>I v\u00e5rt kompletta bokf\u00f6ringsprogram <a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\">Lundify<\/a> h\u00e4mtas uppgifter fr\u00e5n bokf\u00f6ringen automatiskt till en momsguide som ser till att momsdeklarationen blir r\u00e4tt. I momsrapporten ser du hur momsen \u00e4r bokf\u00f6rd och eventuellt felbokad moms. Momskontrollen visar exakt vilka verifikationer som har felaktigt bokf\u00f6rd moms och bokf\u00f6r omf\u00f6ringen av moms automatiskt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-922c253 e-flex e-con-boxed e-con e-parent\" data-id=\"922c253\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-073f9d6 elementor-widget elementor-widget-spacer\" data-id=\"073f9d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-635cf72 e-flex e-con-boxed e-con e-parent\" data-id=\"635cf72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-326db9e e-con-full e-flex e-con e-child\" data-id=\"326db9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-171e568 elementor-widget elementor-widget-heading\" data-id=\"171e568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fr\u00e5gor &amp; svar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e43a4 elementor-widget elementor-widget-n-accordion\" data-id=\"03e43a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4080\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Finns det program f\u00f6r hantering av momsredovisning? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4080\" class=\"elementor-element elementor-element-dc6b399 e-con-full e-flex e-con e-child\" data-id=\"dc6b399\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4a188 elementor-widget elementor-widget-text-editor\" data-id=\"9f4a188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element vc_custom_1629184835236\"><div class=\"wpb_wrapper\"><p>Ja, momsredovisning \u00e4r en central funktion i alla bokf\u00f6ringsprogram. Hur automatiserad och enkel momsredovisningen \u00e4r varierar mellan olika program. I Lundify, som utvecklats p\u00e5 senare \u00e5r, kan du v\u00e4lja en l\u00e5ngt automatiserad hantering.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> \u00c4r alla f\u00f6retag skyldiga att redovisa moms i momsdeklarationer? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4081\" class=\"elementor-element elementor-element-c94a5ce e-con-full e-flex e-con e-child\" data-id=\"c94a5ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5884e31 elementor-widget elementor-widget-text-editor\" data-id=\"5884e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nej, f\u00f6retag med l\u00e5g oms\u00e4ttning kan v\u00e4lja att bli momsbefriade och beh\u00f6ver d\u00e5 inte l\u00e4mna momsdeklarationer eller periodiska sammanst\u00e4llningar. Samtidigt f\u00e5r de heller inte lyfta momsen p\u00e5 sina utgifter eller l\u00e4gga p\u00e5 n\u00e5gon utg\u00e5ende moms p\u00e5 sina utg\u00e5ende fakturor. F\u00f6r att uppfylla villkoren om momsfrihet f\u00e5r oms\u00e4ttningen (exklusive moms) inte ber\u00e4knas \u00f6verstiga 120\u00a0000\u00a0kr under det innevarande beskattnings\u00e5ret. Oms\u00e4ttningen f\u00e5r inte heller ha \u00f6verstigit 120\u00a0000\u00a0kr under n\u00e5got av de tv\u00e5 senaste beskattnings\u00e5ren.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vad styr om jag kommer att betala eller f\u00e5 tillbaka moms fr\u00e5n Skatteverket? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4082\" class=\"elementor-element elementor-element-a7cd81c e-con-full e-flex e-con e-child\" data-id=\"a7cd81c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18ec084 elementor-widget elementor-widget-text-editor\" data-id=\"18ec084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c4r den sammanlagda utg\u00e5ende momsen st\u00f6rre \u00e4n den sammanlagda ing\u00e5ende momsen m\u00e5ste du betala in mellanskillnaden till staten. \u00c4r den sammanlagda ing\u00e5ende momsen st\u00f6rre \u00e4n den sammanlagda utg\u00e5ende momsen, t\u00a0ex vid ett st\u00f6rre inventariek\u00f6p eller om f\u00f6retaget g\u00e5r med f\u00f6rlust, f\u00e5r du tillbaka mellanskill\u00adnaden fr\u00e5n staten.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Finns det program f\\u00f6r hantering av momsredovisning?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, momsredovisning \\u00e4r en central funktion i alla bokf\\u00f6ringsprogram. 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Redan vid fakturering och bokf\u00f6ring m\u00e5ste momsen hanteras korrekt f\u00f6r att momsdeklarationerna i slut\u00e4nden ska bli korrekta. Ska moms l\u00e4ggas p\u00e5 eller inte? Vilken momssats ska anv\u00e4ndas? F\u00e5r den ing\u00e5ende momsen lyftas? Vilka rader i momsdeklarationen [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":19869,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-48692","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/48692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/comments?post=48692"}],"version-history":[{"count":34,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/48692\/revisions"}],"predecessor-version":[{"id":51221,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/48692\/revisions\/51221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19869"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=48692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}