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Den midlertidige skattelettelse til dem, der har en el- eller pluginhybridbil som firmabil, er trådt i kraft pr. 1. april 2020. Ordningen er gældende i perioden 1. april 2020 til og med 31. december 2020.
Her guider AutoBranchen Danmark til, hvordan du opnår det grønne fradrag.
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Ordningen kort fortalt:
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Gælder alle elbiler, plug-in hybrid biler og brændselscellebiler. Det er uden betydning for nedsættelsen, hvornår bilen er indregistreret. Der er altså ikke tale om en ordning kun for nye biler.
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Beskatningsgrundlag reduceres med 40.000 kr. årligt, hvilket svarer til en reduktion på 3.333 kr./md.
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Ingen krav om ladestander, der fortsat indgår i beskatningsgrundlag.
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Arbejdsgiver skal ændre beskatningsgrundlaget ved indberetning af beskatning af fri bil.
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Nedsættelsen gives ikke som et nedslag i bilens beskatningsgrundlag, men som et nedslag i den månedlige skattepligtige værdi. Nedslaget udgør som tidligere nævnt et beløb på 3.333 kr. pr. måned i perioden 1. april til 31. december 2020.
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Sådan indberetter du korrekt
Arbejdsgivere skal ved deres indberetning til eIndkomst-registret for perioden april 2020 til december 2020 anvende det justerede skattegrundlag både i felt 19 ”Værdi af fri bil”, ligesom beløbet skal være indeholdt i felt 13 ”AM-bidragspligtig A-indkomst”.
Herudover skal der i felt 68 indsættes teksten ”GRØN” i perioden, hvor nedsættelsen er gældende.
I sin kommunikation til arbejdsgiverne omtaler Skattestyrelsen i øvrigt ordningen som et nedslag på 40.000 kr. Dette beløb er imidlertid på 12-månedersbasis, og da nedslaget kun gælder i ni måneder, udgør det et samlet beløb på 30.000 kr.
AutoBranchen Danmark vurderer, at det vil blive administrativt bøvlet for arbejdsgiverne, der manuelt skal foretage en særskilt tekstindberetning til Skattestyrelsen i perioden.
Udover det administrative bøvl, er det selvfølgelig glædeligt for brugeren, der vil opnå en betydelig skattelettelse i perioden. For en topskattebetaler er der nemlig tale om en samlet skattelettelse på næsten 17.000 kr.
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Seneste nyheder
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