{"id":59617,"date":"2014-12-23T00:00:00","date_gmt":"2014-12-23T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/importmoms-i-sverige\/"},"modified":"2018-01-17T15:02:58","modified_gmt":"2018-01-17T15:02:58","slug":"importmoms-i-sverige","status":"publish","type":"post","link":"https:\/\/1office.co\/sv\/blog\/importmoms-i-sverige\/","title":{"rendered":"Importmoms i Sverige"},"content":{"rendered":"

N\u00e4sta \u00e5r \u00e4ndras importmomsen i Sverige f\u00f6r varor fr\u00e5n tredje land. Fr\u00e5n och med den 1 januari 2015 m\u00e5ste svenska momsskyldiga f\u00f6retag redovisa och betala moms f\u00f6r importvaror till Skatteverket. Enligt hittills g\u00e4llande best\u00e4mmelser redovisades och betalades importmoms till Tullverket.<\/p>\n

Vad r\u00e4knas som importvaror?<\/h3>\n

\u00c4ndringen g\u00e4ller importvaror som f\u00f6rs in till Sverige fr\u00e5n ett land utanf\u00f6r EU eller fr\u00e5n ett omr\u00e5de inom EU som ligger utanf\u00f6r merv\u00e4rdesskatteomr\u00e5det, t.ex. \u00c5land, Kanal\u00f6arna, Kanarie\u00f6arna, Frankrikes utomeuropeiska departement och Gibraltar.<\/p>\n

Vem \u00e4r skyldig att f\u00f6lja lag\u00e4ndringen?<\/h3>\n

Alla som tidigare betalat tullavgift f\u00f6r varor importerade fr\u00e5n ett land utanf\u00f6r EU eller fr\u00e5n ett omr\u00e5de inom EU som ligger utanf\u00f6r merv\u00e4rdesskatteomr\u00e5det \u00e4r skyldiga att f\u00f6lja lag\u00e4ndringen.<\/p>\n

Hur forts\u00e4tter samarbetet med Tullverket?<\/h3>\n

Tullverket kommer \u00e4ven i forts\u00e4ttningen ansvara f\u00f6r att kontrollera inl\u00e4mnade tulldeklarationer, fatta tulltaxeringsbeslut och kontrollera att uppgifterna om tullv\u00e4rde och klassificering i de inl\u00e4mnade tulldeklarationerna \u00e4r korrekta.<\/p>\n

Vem ska betala importmoms?<\/h3>\n

Import\u00f6rer som har betalat tullavgift i Sverige ska betala och redovisa moms till Skatteverket. Det g\u00e4ller \u00e4ven ifall import\u00f6ren har ett enhetstillst\u00e5nd som g\u00f6r en skyldig att betala tullavgiften i ett annat EU-land. Import\u00f6ren \u00e4r skyldig att betala och redovisa moms till Skatteverket \u00e4ven n\u00e4r ett ombud anv\u00e4nds f\u00f6r att redovisa importvaror och betala tullavgiften.<\/p>\n

Hur g\u00e5r man till v\u00e4ga f\u00f6r att betala och redovisa importmoms?<\/h3>\n

Den utg\u00e5ende momsen vid import ska redovisas i den redovisningsperiod som Tullverket har utf\u00e4rdat tullr\u00e4kningen eller ett tullkvitto. I momsdeklarationen finns s\u00e4rskilda f\u00e4lt som anv\u00e4nds f\u00f6r att deklarera importvarornas v\u00e4rde och utg\u00e5ende moms.<\/p>\n

Vilka importvaror omfattas inte av \u00e4ndringen?<\/h3>\n

\u00c4ndringen omfattar inte varor som \u00e4r undantagna fr\u00e5n skatteplikt enligt merv\u00e4rdesskattelagen eller vars oms\u00e4ttning \u00e4r momsfri.
\nH\u00e4r finns mer information fr\u00e5n Skatteverket och Tullverkets information g\u00e4llande \u00e4ndringarna hittar du h\u00e4r<\/a>.<\/p>\n

F\u00f6r ytterligare information, ta kontakt med 1Office Sveriges revisorer p\u00e5 telefon +46 10 510 2000 eller skriv till contact@1office.se.<\/p>\n

L\u00e4s om 1Office Sveriges redovisningstj\u00e4nst h\u00e4r<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

N\u00e4sta \u00e5r \u00e4ndras importmomsen i Sverige f\u00f6r varor fr\u00e5n tredje land. Fr\u00e5n och med den 1 januari 2015 m\u00e5ste svenska momsskyldiga f\u00f6retag redovisa och betala moms f\u00f6r importvaror till Skatteverket. Enligt hittills g\u00e4llande best\u00e4mmelser redovisades och betalades importmoms till Tullverket. Vad r\u00e4knas som importvaror? \u00c4ndringen g\u00e4ller importvaror som f\u00f6rs in till Sverige fr\u00e5n ett land…<\/p>\n","protected":false},"author":1,"featured_media":59557,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[7],"tags":[],"class_list":["post-59617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-okategoriserad","category-7","description-off"],"acf":[],"yoast_head":"\nImportmoms i Sverige - 1Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/sv\/blog\/importmoms-i-sverige\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importmoms i Sverige\" \/>\n<meta property=\"og:description\" content=\"N\u00e4sta \u00e5r \u00e4ndras importmomsen i Sverige f\u00f6r varor fr\u00e5n tredje land. Fr\u00e5n och med den 1 januari 2015 m\u00e5ste svenska momsskyldiga f\u00f6retag redovisa och betala moms f\u00f6r importvaror till Skatteverket. Enligt hittills g\u00e4llande best\u00e4mmelser redovisades och betalades importmoms till Tullverket. 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