Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/html-api/class-wp-html-decoder.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/html-api/class-wp-html-decoder.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/endpoints/class-wp-rest-widget-types-controller.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/endpoints/class-wp-rest-widget-types-controller.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/endpoints/class-wp-rest-templates-controller.php on line 1 Warning: Uninitialized string offset 0 in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/endpoints/class-wp-rest-templates-controller.php on line 1 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/class-wp-tax-query.php:1) in /customers/e/4/0/liveroredovisning.se/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 {"id":2024,"date":"2021-10-28T14:12:14","date_gmt":"2021-10-28T14:12:14","guid":{"rendered":"https:\/\/www.liveroredovisning.se\/?p=2024"},"modified":"2022-05-12T09:20:31","modified_gmt":"2022-05-12T09:20:31","slug":"faktureringsmetoden-eller-kontantmetoden","status":"publish","type":"post","link":"https:\/\/www.liveroredovisning.se\/faktureringsmetoden-eller-kontantmetoden\/","title":{"rendered":"Faktureringsmetoden eller kontantmetoden?"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Inom bokf\u00f6ring finns det tv\u00e5 olika metoder att bokf\u00f6ra efter; faktureringsmetoden och bokslutsmetoden (den sistn\u00e4mnda \u00e4ven kallad kontantmetoden). Val av redovisningsmetod g\u00f6rs redan vid registrering av f\u00f6retaget.<\/p>\n

Om du \u00e4r os\u00e4ker p\u00e5 vilken metod ditt bolag ska anv\u00e4nda sig av kan du enkelt logga in dina sidor p\u00e5 Skatteverkets hemsida. Under f\u00f6retagsinformation hittar du information om vilken metod som g\u00e4ller.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_separator style=”shadow”]

Kontantmetoden<\/h3>\n

Bokf\u00f6ringen g\u00f6rs efter f\u00f6retagets betalningstransaktioner, d v s alla in- och utbetalningar.
\nMomsen p\u00e5 t ex din kundfaktura redovisas till Skatteverket vid inbetalning fr\u00e5n kund och inte vid skapandet av fakturan.<\/p>\n

 <\/p>\n

Kontantmetoden anv\u00e4nds i allm\u00e4nhet av f\u00f6retag med en \u00e5rlig nettooms\u00e4ttning p\u00e5 mindre \u00e4n 3 miljoner kronor. Andra f\u00f6retag som anv\u00e4nder denna redovisningsmetod \u00e4r de som inte har s\u00e5 m\u00e5nga transaktioner. Om nettooms\u00e4ttningen under \u00e5ret \u00f6verstiger tre miljoner kronor (och f\u00f6rblir of\u00f6r\u00e4ndrad) \u00e4r du skyldig att \u00f6verg\u00e5 till faktureringsmetoden. \u00c4ndringen registreras hos Skatteverket.<\/p>\n<\/div><\/div><\/div>

<\/div>[vc_separator style=”shadow”]

Faktureringsmetoden<\/h3>\n

Bokf\u00f6ringen g\u00f6rs efter skapandet av en faktura (kundfordring) eller n\u00e4r du tagit emot en faktura (leverant\u00f6rsskuld). Sedan bokar man bort fordran respektive skulden vid betalning.
\nDetta betyder att momsen p\u00e5 exempelvis dina kundfakturor redovisas till Skatteverket vid skapandet av fakturan, oavsett om fakturan blir betald under samma period eller inte.<\/p>\n

Faktureringsmetoden \u00e4r obligatorisk f\u00f6r verksamheter som har en oms\u00e4ttning p\u00e5 \u00f6ver 3 miljoner kronor och \u00e4r praxis f\u00f6r aktiebolag.<\/p>\n

 <\/p>\n<\/div><\/div><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator style=”shadow”][\/vc_column][\/vc_row][vc_row][vc_column]

<\/div><\/div>
<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text]Inom bokf\u00f6ring finns det tv\u00e5 olika metoder att bokf\u00f6ra efter; faktureringsmetoden och bokslutsmetoden (den sistn\u00e4mnda \u00e4ven kallad kontantmetoden). Val av … <\/i>L\u00e4s mer<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":2131,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_oct_exclude_from_cache":false,"_FSMCFIC_featured_image_caption":"","_FSMCFIC_featured_image_nocaption":"","_FSMCFIC_featured_image_hide":"","footnotes":""},"categories":[152],"tags":[],"class_list":["post-2024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faq"],"_links":{"self":[{"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/posts\/2024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/comments?post=2024"}],"version-history":[{"count":14,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/posts\/2024\/revisions"}],"predecessor-version":[{"id":2391,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/posts\/2024\/revisions\/2391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/media\/2131"}],"wp:attachment":[{"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/media?parent=2024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/categories?post=2024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.liveroredovisning.se\/wp-json\/wp\/v2\/tags?post=2024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}