Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpmudev domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpforms-lite domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 El-bil og mva fra 1.1.2023 - Krogh Revisjon Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121

El-bil og mva fra 1.1.2023

<p>Leveringstidspunktet er avgjørende for om det skal beregnes merverdiavgift ved omsetning av el-biler. El-biler som blir registrert på kunde før årsskiftet skal faktureres uten mva.</p>
<p>Skattedirektoratet uttaler:&nbsp;"Det sentrale kjennetegnet på risikoens overgang / levering ved kjøp av bil, er registreringen i Motorvognregisteret. Det er blant annet dette som er styrende for eierforholdene, ansvar for forsikringer og avgifter. Registreringstidspunktet er også av notoritetshensyn et enkelt, lett praktikabelt skjæringspunkt.&nbsp;</p>
<p>Skattedirektoratet legger til grunn at tidspunktet for når en bil/elbil skal anses levert kunde, er den dagen bilen er registrert på kunde i Motorvognregisteret. "</p>