{"id":577,"date":"2024-11-14T07:13:52","date_gmt":"2024-11-14T07:13:52","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=577"},"modified":"2024-11-14T07:13:52","modified_gmt":"2024-11-14T07:13:52","slug":"traningstjanster-online-inte-idrottstjanst","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=577","title":{"rendered":"Tr\u00e4ningstj\u00e4nster Online inte idrottstj\u00e4nst"},"content":{"rendered":"<p>Ett abonnemang som inkluderar b\u00e5de live- och on-demandtr\u00e4ning anses inte vara en idrottstj\u00e4nst enligt ett f\u00f6rhandsbesked fr\u00e5n Skatter\u00e4ttsn\u00e4mnden. Anledningen \u00e4r att all tr\u00e4ning inte sker i realtid.<\/p>\n<p><em>Momsniv\u00e5 f\u00f6r idrottstj\u00e4nster<\/em><\/p>\n<ul>\n<li>Idrottstj\u00e4nster omfattas av en reducerad momssats p\u00e5 6%. Definitionen innefattar tillhandah\u00e5llande som ger m\u00f6jlighet att ut\u00f6va idrott eller fysisk tr\u00e4ning.<\/li>\n<li>Tr\u00e4ningen beh\u00f6ver inte vara organiserad eller p\u00e5 en viss niv\u00e5 f\u00f6r att omfattas.<\/li>\n<\/ul>\n<p><em>Krav p\u00e5 ledare f\u00f6r att betraktas som idrottstj\u00e4nst<\/em><\/p>\n<ul>\n<li>Om tr\u00e4ningen leds av en instrukt\u00f6r ska ledaren aktivt bidra till ut\u00f6varens prestation i realtid f\u00f6r att det ska klassas som en idrottstj\u00e4nst.<\/li>\n<\/ul>\n<p><em>Tidigare r\u00e4ttsfall och Skatter\u00e4ttsn\u00e4mndens f\u00f6rhandsbesked<\/em><\/p>\n<ul>\n<li>H\u00f6gsta F\u00f6rvaltningsdomstolen (HFD) har tidigare bed\u00f6mt att tr\u00e4ning med en personlig tr\u00e4nare online, d\u00e4r instruktioner ges separat fr\u00e5n tr\u00e4ningstillf\u00e4llet, inte klassas som idrottstj\u00e4nst.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ett abonnemang som inkluderar b\u00e5de live- och on-demandtr\u00e4ning anses inte vara en idrottstj\u00e4nst enligt ett f\u00f6rhandsbesked fr\u00e5n Skatter\u00e4ttsn\u00e4mnden. Anledningen \u00e4r att all tr\u00e4ning inte sker i realtid. Momsniv\u00e5 f\u00f6r idrottstj\u00e4nster Idrottstj\u00e4nster omfattas av en reducerad momssats p\u00e5 6%. Definitionen innefattar&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-577","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/577","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=577"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/577\/revisions"}],"predecessor-version":[{"id":578,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/577\/revisions\/578"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}