{"id":354,"date":"2018-02-28T16:20:30","date_gmt":"2018-02-28T16:20:30","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=354"},"modified":"2018-02-28T16:20:30","modified_gmt":"2018-02-28T16:20:30","slug":"hojda-beloppsgranser-for-representations-och-reklamgavor","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=354","title":{"rendered":"H\u00f6jda beloppsgr\u00e4nser f\u00f6r representations- och reklamg\u00e5vor"},"content":{"rendered":"<p>Skatteverket har i sitt allm\u00e4nna r\u00e5d SKV A 2017:26 fastst\u00e4llt att beloppsgr\u00e4nsen vad g\u00e4ller avdrag (sk\u00e4ligt belopp) f\u00f6r b\u00e5de representations- och reklamg\u00e5vor ska uppg\u00e5 till 300 kr exklusive moms per person. Enligt tidigare regler medgavs avdrag med 180 kr exklusive moms (representationsg\u00e5vor) samt, enligt ett avg\u00f6rande fr\u00e5n H\u00f6gsta f\u00f6rvaltningsdomstolen, med 350 kr inklusive moms (reklamg\u00e5vor).<\/p>\n<p>De nya beloppsgr\u00e4nserna g\u00e4ller fr\u00e5n och med den 1 januari 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatteverket har i sitt allm\u00e4nna r\u00e5d SKV A 2017:26 fastst\u00e4llt att beloppsgr\u00e4nsen vad g\u00e4ller avdrag (sk\u00e4ligt belopp) f\u00f6r b\u00e5de representations- och reklamg\u00e5vor ska uppg\u00e5 till 300 kr exklusive moms per person. Enligt tidigare regler medgavs avdrag med 180 kr exklusive&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-354","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=354"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/354\/revisions"}],"predecessor-version":[{"id":355,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/354\/revisions\/355"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}