Elbiler

Nye momsregler rammer overskuddet på salg af brugte leasingbiler

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Den 1. juli 2021 træder nye momsregler i kraft, som kommer til at have stor betydning for bilsalget i Danmark. Reglerne betyder blandt andet, at overskuddet fra salg af brugte leasingbiler på fuld eller delvis registreringsafgift fremover skal fratrækkes moms, hvilket ikke har været tilfældet op til 1. juli 2021.

“Moms-bestemmelsen indeholder i lighed med tidligere en særlig formel for beregning af momsgrundlaget ved salg af leasingbiler på fuld eller delvis afgift. I modsætning til tidligere kan den kun anvendes for biler, der sælges til en lavere pris end indkøbsprisen. Der vil fremover blive taget højde for den situation, hvor køretøjet sælges med fortjeneste, og den situation, hvor køretøjet sælges uden fortjeneste. Denne sondring var ikke til stede før”, forklarer Naser Al-Zakta, jurist hos AutoBranchen Danmark.

Nu skal det ifølge juristen vurderes, om man skal forfølge § 30, 2. eller 3. pkt., alt efter salgsprisen er henholdsvis lavere eller højere end indkøbsprisen. Hvis leasingbiler sælges til en højere værdi end indkøbsprisen, skal der afregnes 20% moms af forskellen mellem salgsprisen og betalt registreringsafgift ved køb af bilen.

“Som noget nyt kan leasingselskaber, der efter endt leasing indregistrerer bilen i eget navn, afregne moms af salgsprisen eksklusive den betalte registreringsafgift ved salg”, siger Naser Al-Zakta.

Ændrede regler for ærindekørsel

Det fremgår også af bestemmelsen, at bilforhandlere nu får samme mulighed som leasingselskaber til at anvende § 30, stk. 1, ved salg af indregistrerede demonstrations- og udlejningspersonbiler/leasingbiler, der har været anvendt til bilforhandlerens fradragsberettigede formål.

“Disse regler bruger mange bilforhandlere allerede, da de netop har ageret som biludlejningsvirksomhed. Det nye er i midlertidigt, at bestemmelsen også kan anvendes for biler, der har været anvendt til ærindekørsel i virksomheden”, siger Naser Al-Zakta.

Det fremgår af bemærkningerne til lovforslaget, at en afgørelse fra 2018 har medført, at bilforhandlere ikke længere skal betale udtagningsmoms, når virksomheden foretager ærindekørsel i bilerne, så længe ærindekørslen ikke er sket til virksomheden uvedkommende formål.

“Skattestyrelsen har ikke tidligere oplyst om denne ændring i praksis gennem et styresignal eller i den juridiske vejledning, men vi er naturligvis opmærksomme på ændringen, da Skattestyrelsen har ønsket at udtale sig om, hvorvidt den nævnte afgørelse kun havde betydning ved leasing af biler til ærindekørsel, eller om den også have betydning ved køb af biler anvendt til ærindekørsel”, forklarer AutoBranchen Danmarks jurist.

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Brug for en uddybning af de nye momsregler?

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Kontakt vores juridiske afdeling for en mere detaljeret gennemgang af den nye bestemmelse og konsekvenserne for autobranchen.

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Naser Al-Zakta

Jurist

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Seneste nyheder

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