Elbiler

Ny momspraksis for visse transportydelser 

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En EU-dom ændrer dansk praksis for momsfri levering af transportydelser. Når det gælder transportydelser, der vedrører import eller eksport af varer til eller fra EU, kan underleverandører ikke længere fakturere transportydelser uden moms. 

Dette har betydning for bilforhandlere, der importerer eller eksporterer biler.  

Ændringen træder i kraft den 22. december 2021. 

Skattestyrelsen har udarbejdet et nyt styresignal, som skærper den danske praksis. Efter den 22. december vil det være en betingelse for momsfritagelse, at transportydelsen leveres direkte til afsenderen eller modtageren af de varer, som udføres til steder uden for EU eller importeres fra et tredjeland. 

Har du brug for vejledning, kontakt AutoBranchen Danmarks jurister på 33 31 45 55. Du kan også læse mere på SKAT’s hjemmeside. 

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