{"id":620,"date":"2025-05-21T15:36:32","date_gmt":"2025-05-21T15:36:32","guid":{"rendered":"https:\/\/wmaconnection.se\/?p=620"},"modified":"2025-05-21T15:41:38","modified_gmt":"2025-05-21T15:41:38","slug":"%f0%9f%8c%8d-hur-fungerar-moms-vid-internationell-handel","status":"publish","type":"post","link":"https:\/\/wmaconnection.se\/sv_se\/%f0%9f%8c%8d-hur-fungerar-moms-vid-internationell-handel\/","title":{"rendered":"\ud83c\udf0d Hur fungerar moms vid internationell handel?"},"content":{"rendered":"

Att s\u00e4lja eller k\u00f6pa varor och tj\u00e4nster utomlands kan vara en fantastisk m\u00f6jlighet f\u00f6r ditt f\u00f6retag \u2013 men det inneb\u00e4r ocks\u00e5 s\u00e4rskilda regler kring moms (merv\u00e4rdesskatt)<\/strong>. H\u00e4r reder vi ut vad som g\u00e4ller vid internationell handel inom EU och med l\u00e4nder utanf\u00f6r EU.<\/p>

\ud83e\uddfe Moms vid handel inom EU<\/h3>

\u2705 F\u00f6rs\u00e4ljning till f\u00f6retag (B2B)<\/h4>

Om du s\u00e4ljer varor eller tj\u00e4nster till ett momsregistrerat f\u00f6retag i ett annat EU-land:<\/p>

  • Ingen svensk moms l\u00e4ggs p\u00e5.<\/strong><\/li>\n\n
  • Du fakturerar med s\u00e5 kallad omv\u00e4nd skattskyldighet (reverse charge)<\/strong>.<\/li>\n\n
  • Kundens VAT-nummer ska finnas med p\u00e5 fakturan.<\/li>\n\n
  • Du rapporterar f\u00f6rs\u00e4ljningen i periodisk sammanst\u00e4llning<\/strong> till Skatteverket.<\/li><\/ul>

    \u2705 F\u00f6rs\u00e4ljning till privatpersoner (B2C)<\/h4>

    H\u00e4r g\u00e4ller s\u00e4rskilda distansf\u00f6rs\u00e4ljningsregler<\/strong>. \u00d6verstiger din f\u00f6rs\u00e4ljning 10 000 EUR per \u00e5r (till andra EU-l\u00e4nder) m\u00e5ste du registrera dig f\u00f6r moms i det landet, eller anv\u00e4nda One Stop Shop (OSS)<\/strong>.<\/p>

    \ud83d\udce6 Ink\u00f6p fr\u00e5n andra EU-l\u00e4nder<\/h3>

    Om du k\u00f6per varor fr\u00e5n ett momsregistrerat f\u00f6retag i ett annat EU-land:<\/p>

    • Du redovisar utg\u00e5ende och ing\u00e5ende moms samtidigt<\/strong> (omv\u00e4nd skattskyldighet).<\/li>\n\n
    • K\u00f6pet m\u00e5ste framg\u00e5 i din momsdeklaration<\/strong> (ruta 20 och 30).<\/li><\/ul>

      \ud83c\udf10 Handel med l\u00e4nder utanf\u00f6r EU (import\/export)<\/h3>

      \ud83d\udce4 Export<\/h4>
      • Du s\u00e4ljer utan moms<\/strong> \u2013 export \u00e4r momsfri<\/strong>.<\/li>\n\n
      • Du m\u00e5ste kunna visa att varan har l\u00e4mnat EU (exportdokument).<\/li>\n\n
      • G\u00e4ller b\u00e5de varor och vissa tj\u00e4nster.<\/li><\/ul>

        \ud83d\udce5 Import<\/h4>
        • N\u00e4r du importerar fr\u00e5n ett land utanf\u00f6r EU, betalar du importmoms<\/strong> till Skatteverket.<\/li>\n\n
        • Du f\u00e5r g\u00f6ra avdrag f\u00f6r den som ing\u00e5ende moms i momsredovisningen (om du \u00e4r momsregistrerad).<\/li>\n\n
        • Tull och moms kan hanteras direkt av spedit\u00f6ren.<\/li><\/ul>

          \ud83d\udccc Sammanfattning<\/h3>
          Handelstyp<\/th>Moms?<\/th>Viktigt att t\u00e4nka p\u00e5<\/th><\/tr><\/thead>
          EU \u2013 B2B<\/td>Nej (reverse charge)<\/td>VAT-nummer, rapport<\/td><\/tr>
          EU \u2013 B2C<\/td>Ja, via OSS eller lokalt<\/td>\u00d6ver 10 000 \u20ac = registrering<\/td><\/tr>
          Export (utanf\u00f6r EU)<\/td>Nej (0 %)<\/td>Exportintyg kr\u00e4vs<\/td><\/tr>
          Import (utanf\u00f6r EU)<\/td>Ja (importmoms)<\/td>Redovisas i momsdeklaration<\/td><\/tr><\/tbody><\/table><\/figure>

          \ud83d\udcde K\u00e4nner du dig os\u00e4ker?<\/strong> Internationell moms \u00e4r ett komplext omr\u00e5de \u2013 men vi p\u00e5 WMA Connection<\/strong> hj\u00e4lper dig g\u00e4rna att g\u00f6ra r\u00e4tt fr\u00e5n b\u00f6rjan.<\/p>","protected":false},"excerpt":{"rendered":"

          Att s\u00e4lja eller k\u00f6pa varor och tj\u00e4nster utomlands kan vara en fantastisk m\u00f6jlighet f\u00f6r ditt f\u00f6retag \u2013 men det inneb\u00e4r […]<\/p>\n","protected":false},"author":73,"featured_media":624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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s\u00e4lja eller k\u00f6pa varor och tj\u00e4nster utomlands kan vara en fantastisk m\u00f6jlighet f\u00f6r ditt f\u00f6retag \u2013 men det inneb\u00e4r […]","_links":{"self":[{"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/posts\/620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/users\/73"}],"replies":[{"embeddable":true,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/comments?post=620"}],"version-history":[{"count":2,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/posts\/620\/revisions"}],"predecessor-version":[{"id":627,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/posts\/620\/revisions\/627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/media\/624"}],"wp:attachment":[{"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/media?parent=620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/categories?post=620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wmaconnection.se\/sv_se\/wp-json\/wp\/v2\/tags?post=620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}