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12:52:22","menu_order":0,"mime_type":"image\/svg+xml","type":"image","subtype":"svg+xml","icon":"https:\/\/www.sendify.com\/wp-includes\/images\/media\/default.png","width":150,"height":150,"sizes":{"thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","thumbnail-width":150,"thumbnail-height":150,"medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium-width":150,"medium-height":150,"medium_large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium_large-width":150,"medium_large-height":150,"large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","large-width":150,"large-height":150,"1536x1536":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","1536x1536-width":150,"1536x1536-height":150,"2048x2048":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","2048x2048-width":150,"2048x2048-height":150,"home-blog-post-featured":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-featured-width":150,"home-blog-post-featured-height":150,"home-blog-post-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-small-width":150,"home-blog-post-small-height":150,"single-blog-post-thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","single-blog-post-thumbnail-width":150,"single-blog-post-thumbnail-height":150,"blog-thumb":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","blog-thumb-width":150,"blog-thumb-height":150,"two-columns-image":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-width":150,"two-columns-image-height":150,"two-columns-image-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-full-width":150,"two-columns-image-full-height":150,"featured-blog-link-1":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-1-width":150,"featured-blog-link-1-height":150,"featured-blog-link-2":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-2-width":150,"featured-blog-link-2-height":150,"featured-blog-link-3":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-3-width":150,"featured-blog-link-3-height":150,"logo-small-size":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","logo-small-size-width":150,"logo-small-size-height":150,"hero-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-full-width":150,"hero-full-height":150,"hero-logo-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-small-width":150,"hero-logo-small-height":150,"hero-logo-medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-medium-width":150,"hero-logo-medium-height":150,"hero-v-4":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-v-4-width":150,"hero-v-4-height":150,"hero-costs-calc":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-costs-calc-width":150,"hero-costs-calc-height":150}},"subheading":"","subheading_level":"0","heading":"Vad \u00e4r importmoms?","heading_level":"2","heading_style":"h3","text_about":"

S\u00e5, <\/span>vad \u00e4r importmoms<\/b>? Enkelt uttryckt \u00e4r importmoms den merv\u00e4rdesskatt (moms) som tas ut n\u00e4r varor importeras till Sverige fr\u00e5n ett land utanf\u00f6r EU:s moms- och tullomr\u00e5de. Syftet med importmomsen \u00e4r att skapa konkurrensneutralitet. Varor som importeras ska beskattas p\u00e5 samma s\u00e4tt som liknande varor som produceras och s\u00e4ljs inom Sverige (eller EU). Om det inte fanns n\u00e5gon importmoms skulle importerade varor kunna bli billigare \u00e4n inhemska enbart p\u00e5 grund av skattesystemet, vilket skulle snedvrida konkurrensen.<\/span><\/p>\n

Importmomsen \u00e4r allts\u00e5 inte en extra straffavgift, utan ett s\u00e4tt att applicera det vanliga momssystemet p\u00e5 varor som passerar tullgr\u00e4nsen. Den s\u00e4kerst\u00e4ller att momsen tas ut i det land d\u00e4r varan f\u00f6rv\u00e4ntas konsumeras eller anv\u00e4ndas, i linje med principen f\u00f6r merv\u00e4rdesskatt.<\/span><\/p>\n","opt_anchor_link":"opt-1"},{"acf_fc_layout":"option_card","section_background_color":"bg-label-white","icon":{"ID":22228,"id":22228,"title":"incoterms icon","filename":"incoterms-icon.svg","filesize":832,"url":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","link":"https:\/\/www.sendify.com\/sv-se\/guider\/import-och-export\/incoterms\/incoterms-icon\/","alt":"incoterms icon","author":"17","description":"","caption":"","name":"incoterms-icon","status":"inherit","uploaded_to":22227,"date":"2023-08-25 12:52:18","modified":"2023-08-25 12:52:22","menu_order":0,"mime_type":"image\/svg+xml","type":"image","subtype":"svg+xml","icon":"https:\/\/www.sendify.com\/wp-includes\/images\/media\/default.png","width":150,"height":150,"sizes":{"thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","thumbnail-width":150,"thumbnail-height":150,"medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium-width":150,"medium-height":150,"medium_large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium_large-width":150,"medium_large-height":150,"large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","large-width":150,"large-height":150,"1536x1536":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","1536x1536-width":150,"1536x1536-height":150,"2048x2048":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","2048x2048-width":150,"2048x2048-height":150,"home-blog-post-featured":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-featured-width":150,"home-blog-post-featured-height":150,"home-blog-post-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-small-width":150,"home-blog-post-small-height":150,"single-blog-post-thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","single-blog-post-thumbnail-width":150,"single-blog-post-thumbnail-height":150,"blog-thumb":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","blog-thumb-width":150,"blog-thumb-height":150,"two-columns-image":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-width":150,"two-columns-image-height":150,"two-columns-image-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-full-width":150,"two-columns-image-full-height":150,"featured-blog-link-1":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-1-width":150,"featured-blog-link-1-height":150,"featured-blog-link-2":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-2-width":150,"featured-blog-link-2-height":150,"featured-blog-link-3":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-3-width":150,"featured-blog-link-3-height":150,"logo-small-size":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","logo-small-size-width":150,"logo-small-size-height":150,"hero-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-full-width":150,"hero-full-height":150,"hero-logo-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-small-width":150,"hero-logo-small-height":150,"hero-logo-medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-medium-width":150,"hero-logo-medium-height":150,"hero-v-4":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-v-4-width":150,"hero-v-4-height":150,"hero-costs-calc":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-costs-calc-width":150,"hero-costs-calc-height":150}},"subheading":"","subheading_level":"0","heading":"Varf\u00f6r betalar man importmoms?","heading_level":"2","heading_style":"h3","text_about":"

Grundtanken bakom moms (merv\u00e4rdesskatt) \u00e4r att det \u00e4r en konsumtionsskatt \u2013 den ska i slut\u00e4ndan b\u00e4ras av den slutliga konsumenten. F\u00f6r att systemet ska fungera r\u00e4ttvist och effektivt, \u00e4ven \u00f6ver gr\u00e4nserna, beh\u00f6ver man s\u00e4kerst\u00e4lla att moms tas ut p\u00e5 varor oavsett var de producerats.<\/span><\/p>\n

N\u00e4r ni som f\u00f6retag k\u00f6per en vara inom Sverige betalar ni moms till er leverant\u00f6r, vilken ni sedan (om ni \u00e4r momsregistrerade och har avdragsr\u00e4tt) kan dra av i er momsdeklaration. N\u00e4r ni k\u00f6per en vara fr\u00e5n ett land utanf\u00f6r EU (import av varor utanf\u00f6r eu) finns det ingen svensk moms p\u00e5 leverant\u00f6rens faktura. F\u00f6r att s\u00e4kerst\u00e4lla att denna vara \u00e4nd\u00e5 belastas med svensk moms n\u00e4r den kommer in p\u00e5 den svenska marknaden, tas importmoms ut vid inf\u00f6rseln. Detta skapar en ”level playing field” mellan importerade och inhemska varor. Dessutom \u00e4r det en viktig int\u00e4ktsk\u00e4lla f\u00f6r staten.<\/span><\/p>\n","opt_anchor_link":"opt-2"},{"acf_fc_layout":"option_card","section_background_color":"bg-label-white","icon":{"ID":22228,"id":22228,"title":"incoterms icon","filename":"incoterms-icon.svg","filesize":832,"url":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","link":"https:\/\/www.sendify.com\/sv-se\/guider\/import-och-export\/incoterms\/incoterms-icon\/","alt":"incoterms icon","author":"17","description":"","caption":"","name":"incoterms-icon","status":"inherit","uploaded_to":22227,"date":"2023-08-25 12:52:18","modified":"2023-08-25 12:52:22","menu_order":0,"mime_type":"image\/svg+xml","type":"image","subtype":"svg+xml","icon":"https:\/\/www.sendify.com\/wp-includes\/images\/media\/default.png","width":150,"height":150,"sizes":{"thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","thumbnail-width":150,"thumbnail-height":150,"medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium-width":150,"medium-height":150,"medium_large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium_large-width":150,"medium_large-height":150,"large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","large-width":150,"large-height":150,"1536x1536":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","1536x1536-width":150,"1536x1536-height":150,"2048x2048":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","2048x2048-width":150,"2048x2048-height":150,"home-blog-post-featured":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-featured-width":150,"home-blog-post-featured-height":150,"home-blog-post-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-small-width":150,"home-blog-post-small-height":150,"single-blog-post-thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","single-blog-post-thumbnail-width":150,"single-blog-post-thumbnail-height":150,"blog-thumb":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","blog-thumb-width":150,"blog-thumb-height":150,"two-columns-image":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-width":150,"two-columns-image-height":150,"two-columns-image-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-full-width":150,"two-columns-image-full-height":150,"featured-blog-link-1":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-1-width":150,"featured-blog-link-1-height":150,"featured-blog-link-2":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-2-width":150,"featured-blog-link-2-height":150,"featured-blog-link-3":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-3-width":150,"featured-blog-link-3-height":150,"logo-small-size":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","logo-small-size-width":150,"logo-small-size-height":150,"hero-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-full-width":150,"hero-full-height":150,"hero-logo-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-small-width":150,"hero-logo-small-height":150,"hero-logo-medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-medium-width":150,"hero-logo-medium-height":150,"hero-v-4":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-v-4-width":150,"hero-v-4-height":150,"hero-costs-calc":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-costs-calc-width":150,"hero-costs-calc-height":150}},"subheading":"","subheading_level":"0","heading":"N\u00e4r uppst\u00e5r skyldigheten att betala importmoms?","heading_level":"2","heading_style":"h3","text_about":"

Skyldigheten att redovisa och betala importmoms uppst\u00e5r i det \u00f6gonblick d\u00e5 varorna blir f\u00f6rem\u00e5l f\u00f6r en tulldeklaration import och formellt f\u00f6rs in i Sverige (och d\u00e4rmed EU:s tullomr\u00e5de) fr\u00e5n ett land utanf\u00f6r EU. Rent praktiskt sker detta n\u00e4r Tullverket har behandlat tulldeklarationen och beslutat att frig\u00f6ra varorna f\u00f6r s\u00e5 kallad ”fri oms\u00e4ttning” inom EU.<\/span><\/p>\n

Detta g\u00e4ller f\u00f6r i princip all kommersiell import av varor utanf\u00f6r eu, oavsett om det sker via<\/span> sj\u00f6frakt<\/span><\/a>,<\/span> flygfrakt<\/span><\/a>,<\/span> t\u00e5gfrakt<\/span><\/a>,<\/span> lastbilstransport<\/span><\/a> eller post. \u00c4ven om det tidigare funnits vissa undantag f\u00f6r varor med mycket l\u00e5gt v\u00e4rde, \u00e4r huvudregeln idag att moms ska betalas p\u00e5 de flesta importer, s\u00e4rskilt inom B2B-handel.<\/span><\/p>\n","opt_anchor_link":"opt-3"},{"acf_fc_layout":"option_card","section_background_color":"bg-label-white","icon":{"ID":22228,"id":22228,"title":"incoterms icon","filename":"incoterms-icon.svg","filesize":832,"url":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","link":"https:\/\/www.sendify.com\/sv-se\/guider\/import-och-export\/incoterms\/incoterms-icon\/","alt":"incoterms icon","author":"17","description":"","caption":"","name":"incoterms-icon","status":"inherit","uploaded_to":22227,"date":"2023-08-25 12:52:18","modified":"2023-08-25 12:52:22","menu_order":0,"mime_type":"image\/svg+xml","type":"image","subtype":"svg+xml","icon":"https:\/\/www.sendify.com\/wp-includes\/images\/media\/default.png","width":150,"height":150,"sizes":{"thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","thumbnail-width":150,"thumbnail-height":150,"medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium-width":150,"medium-height":150,"medium_large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","medium_large-width":150,"medium_large-height":150,"large":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","large-width":150,"large-height":150,"1536x1536":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","1536x1536-width":150,"1536x1536-height":150,"2048x2048":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","2048x2048-width":150,"2048x2048-height":150,"home-blog-post-featured":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-featured-width":150,"home-blog-post-featured-height":150,"home-blog-post-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","home-blog-post-small-width":150,"home-blog-post-small-height":150,"single-blog-post-thumbnail":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","single-blog-post-thumbnail-width":150,"single-blog-post-thumbnail-height":150,"blog-thumb":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","blog-thumb-width":150,"blog-thumb-height":150,"two-columns-image":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-width":150,"two-columns-image-height":150,"two-columns-image-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","two-columns-image-full-width":150,"two-columns-image-full-height":150,"featured-blog-link-1":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-1-width":150,"featured-blog-link-1-height":150,"featured-blog-link-2":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-2-width":150,"featured-blog-link-2-height":150,"featured-blog-link-3":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","featured-blog-link-3-width":150,"featured-blog-link-3-height":150,"logo-small-size":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","logo-small-size-width":150,"logo-small-size-height":150,"hero-full":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-full-width":150,"hero-full-height":150,"hero-logo-small":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-small-width":150,"hero-logo-small-height":150,"hero-logo-medium":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-logo-medium-width":150,"hero-logo-medium-height":150,"hero-v-4":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-v-4-width":150,"hero-v-4-height":150,"hero-costs-calc":"https:\/\/www.sendify.com\/wp-content\/uploads\/2023\/08\/incoterms-icon.svg","hero-costs-calc-width":150,"hero-costs-calc-height":150}},"subheading":"","subheading_level":"0","heading":"Vem \u00e4r skyldig att betala importmomsen i Sverige?","heading_level":"2","heading_style":"h3","text_about":"

H\u00e4r \u00e4r det viktigt att f\u00f6rst\u00e5 det specifika svenska systemet (som g\u00e4ller per april 2025). Ansvaret f\u00f6r importmomsen ligger p\u00e5 den som \u00e4r import\u00f6r enligt tulldeklarationen \u2013 normalt sett det svenska f\u00f6retag som tar emot varorna. Men <\/span>hur<\/span><\/i> och <\/span>till vem<\/span><\/i> momsen betalas skiljer sig \u00e5t:<\/span><\/p>\n