For\u00e6l\u00addel\u00adse ved \u00e5rets udgang: S\u00f8rg for at ind\u00addri\u00adve udes\u00adt\u00e5en\u00adde for\u00addrin\u00adger nu<\/p>\n\n\n\n
P\u00e5 man\u00adge virksom\u00adhe\u00adders lis\u00adte over udes\u00adt\u00e5en\u00adde pos\u00adter fin\u00addes der fak\u00adturaer, der har ven\u00adtet p\u00e5 beta\u00adling i l\u00e6n\u00adge\u00adre tid. Kun\u00adden har p\u00e5ber\u00e5bt sig mang\u00adler, bedt om uds\u00e6t\u00adtel\u00adse eller gans\u00adke enkelt ikke reage\u00adret. S\u00e5 l\u00e6n\u00adge ingen g\u00f8r noget, l\u00f8ber for\u00e6l\u00addel\u00adses\u00adfris\u00adten i bag\u00adgrun\u00adden. Den 31. decem\u00adber 2026 kl. 24.00 udl\u00f8\u00adber for\u00e6l\u00addel\u00adses\u00adfris\u00adten for de fles\u00adte for\u00addrin\u00adger, der er ops\u00adt\u00e5et i 2023.<\/p>\n\n\n\n
Man\u00adge virksom\u00adhed\u00adse\u00adje\u00adre reg\u00adner med, at en rykker\u00ads\u00adkri\u00advel\u00adse for\u00adl\u00e6n\u00adger for\u00e6l\u00addel\u00adses\u00adfris\u00adten. Det er en mis\u00adfors\u00adt\u00e5el\u00adse. Vi viser, hvor\u00adn\u00e5r for\u00addrin\u00adger for\u00e6l\u00addes, hvil\u00adke skridt der rent fak\u00adtisk stand\u00adser for\u00e6l\u00addel\u00adsen, og hvad det bety\u00adder for moms og \u00e5rsregnskabet.<\/p>\n\n\n\n
De fles\u00adte beta\u00adlings\u00adkrav fra virksom\u00adhe\u00adder er under\u00adlagt den almin\u00adde\u00adli\u00adge for\u00e6l\u00addel\u00adses\u00adfrist p\u00e5 tre \u00e5r (\u00a7 195 BGB). Det\u00adte omfat\u00adter k\u00f8b\u00ads\u00adpris, arbejds\u00adl\u00f8n, hono\u00adra\u00adrer og leje. Fris\u00adten begyn\u00adder som regel ikke at l\u00f8be fra fak\u00adtu\u00adra\u00adda\u00adtoen, men fra udgan\u00adgen af det \u00e5r, hvor kra\u00advet ops\u00adtod, og hvor kre\u00addi\u00adtor hav\u00adde kends\u00adkab til debi\u00adtor og de omst\u00e6n\u00addig\u00adhe\u00adder, der begrun\u00adder kra\u00advet, eller bur\u00adde have haft kends\u00adkab her\u00adtil uden grov uagt\u00adsom\u00adhed (\u00a7 199, stk. 1, BGB).<\/p>\n\n\n\n
Et eks\u00adem\u00adpel: En fak\u00adtu\u00adra for en leve\u00adring i marts 2023 for\u00adfaldt i april 2023. For\u00e6l\u00addel\u00adses\u00adfris\u00adten begyn\u00adder den 31. decem\u00adber 2023 og udl\u00f8\u00adber tre \u00e5r sene\u00adre, ved udgan\u00adgen af den 31. decem\u00adber 2026. For en fak\u00adtu\u00adra, der for\u00adfaldt i decem\u00adber 2023, g\u00e6l\u00adder sam\u00adme sk\u00e6rings\u00adda\u00adto. Alle for\u00addrin\u00adger fra et givet \u00e5r for\u00e6l\u00addes alt\u00ads\u00e5 samtidigt.<\/p>\n\n\n\n
Hvis kre\u00addi\u00adtor und\u00adta\u00adgel\u00adses\u00advis ikke har kends\u00adkab til sit krav uden grov uagt\u00adsom\u00adhed, uds\u00adky\u00addes for\u00e6l\u00addel\u00adse\u00ads\u00adpe\u00adri\u00adodens begyn\u00addel\u00adse. Uan\u00adset kends\u00adka\u00adbet for\u00e6l\u00addes krav dog senest ti \u00e5r efter deres ops\u00adt\u00e5en (\u00a7 199, stk. 4, BGB), og det sker p\u00e5 dagen.<\/p>\n\n\n\n
En beta\u00adlings\u00adp\u00e5\u00admin\u00addel\u00adse eller et beta\u00adlings\u00adkrav, ogs\u00e5 hvis det sen\u00addes som anbe\u00adfa\u00adlet brev, har ingen indfly\u00addel\u00adse p\u00e5 for\u00e6l\u00addel\u00adses\u00adfris\u00adten. Det med\u00adf\u00f8\u00adrer blot, at debi\u00adtor kom\u00admer i mis\u00adlig\u00adhol\u00addel\u00adse (\u00a7 286 BGB). I for\u00adret\u00adnings\u00adfor\u00adhold mel\u00adlem virksom\u00adhe\u00adder indtr\u00e6\u00adder mis\u00adlig\u00adhol\u00addel\u00adsen under alle omst\u00e6n\u00addig\u00adhe\u00adder senest 30 dage efter for\u00adfalds\u00adda\u00adtoen og mod\u00adta\u00adgel\u00adsen af fakturaen.<\/p>\n\n\n\n
For\u00adsin\u00adkel\u00adsen har alli\u00adge\u00advel en v\u00e6r\u00addi. Over for and\u00adre virksom\u00adhe\u00adder kan kre\u00addi\u00adto\u00adrer kr\u00e6\u00adve mora\u00adren\u00adter p\u00e5 ni pro\u00adcent\u00adpoint over basis\u00adren\u00adten (\u00a7 288, stk. 2, BGB) for for\u00addrin\u00adger vedr\u00f8\u00adren\u00adde veder\u00adlag, mens de over for for\u00adbru\u00adge\u00adre kan kr\u00e6\u00adve fem pro\u00adcent\u00adpoint. Siden den 1. juli 2026 har basis\u00adren\u00adten v\u00e6ret p\u00e5 1,52 pro\u00adcent, hvil\u00adket bety\u00adder, at mora\u00adren\u00adten i B2B-for\u00adret\u00adnin\u00adger er p\u00e5 10,52 pro\u00adcent. Her\u00adtil kom\u00admer et fast bel\u00f8b p\u00e5 40 euro pr. ford\u00adring, som mod\u00adreg\u00adnes i sene\u00adre omkost\u00adnin\u00adger til rets\u00adfor\u00adf\u00f8lg\u00adning (\u00a7 288, stk. 5, BGB). Det\u00adte \u00e6nd\u00adrer intet ved for\u00e6l\u00addel\u00adses\u00adfris\u00adten. Tv\u00e6r\u00adti\u00admod: Ren\u00adter\u00adne for\u00e6l\u00addes sam\u00admen med hoved\u00adfor\u00addrin\u00adgen, sel\u00advom de f\u00f8rst er p\u00e5l\u00f8\u00adbet sene\u00adre (\u00a7 217 BGB).<\/p>\n\n\n\n
Loven skel\u00adner mel\u00adlem to vir\u00adknin\u00adger. Den H\u00e6m\u00adning<\/strong> fris\u00adten fort\u00ads\u00e6t\u00adter. Peri\u00adoden, hvor fris\u00adten er sus\u00adpen\u00adde\u00adret, med\u00adreg\u00adnes ikke; deref\u00adter l\u00f8ber fris\u00adten vide\u00adre. Den En ny begyn\u00addel\u00adse<\/strong> s\u00e6t\u00adter fris\u00adten til nul, og de tre \u00e5r begyn\u00adder for\u00adf\u00adra \u2013 helt pr\u00e6cist fra den p\u00e5g\u00e6l\u00adden\u00adde dag, ikke f\u00f8rst ved \u00e5rets udgang.<\/p>\n\n\n\n En rets\u00adlig beta\u00adlings\u00adp\u00e5\u00adbud er det mest almin\u00adde\u00adli\u00adge mid\u00addel til at sik\u00adre et til\u00adgo\u00adde\u00adha\u00adven\u00adde inden \u00e5rs\u00adskif\u00adtet. For\u00adkyn\u00addels\u00aden af beta\u00adlings\u00adp\u00e5\u00adbud\u00addet stand\u00adser for\u00e6l\u00addel\u00adses\u00adfris\u00adten (\u00a7 204, stk. 1, nr. 3, BGB). For ans\u00f8\u00adge\u00adre med hjem\u00ads\u00adted i Sles\u00advig-Hols\u00adten er Amts\u00adge\u00adricht Schles\u00adwig den kom\u00adpe\u00adten\u00adte dom\u00adstol som cen\u00adtralt beta\u00adlings\u00adp\u00e5\u00adbuds\u00adret. Virksom\u00adhe\u00adder kan selv udfyl\u00adde ans\u00f8gn\u00adin\u00adgen via por\u00adta\u00adlen online-mahnantrag.de. Uden online-ID-funk\u00adti\u00adon eller kva\u00adli\u00adfi\u00adce\u00adret elek\u00adtro\u00adnisk signa\u00adtur gener\u00ade\u00adres ans\u00f8gn\u00adin\u00adgen der dog kun som et streg\u00adko\u00adde\u00adfor\u00admu\u00adlar, der skal uds\u00adkri\u00adves, under\u00adskri\u00adves og sen\u00addes med pos\u00adten til beta\u00adlings\u00adp\u00e5\u00adbuds\u00adret\u00adten. Fris\u00adten reg\u00adnes da fra mod\u00adta\u00adgel\u00adsen af papir\u00addo\u00adku\u00admentet hos Amts\u00adge\u00adrich\u00adtet, ikke fra udfyl\u00addel\u00adsen p\u00e5 sk\u00e6r\u00admen. Advo\u00adka\u00adter indgi\u00adver beta\u00adlings\u00adp\u00e5\u00adkrav elektronisk.<\/p>\n\n\n\n Det afg\u00f8\u00adren\u00adde er tids\u00adpunk\u00adtet: Sus\u00adpen\u00adsio\u00adnen tr\u00e6\u00adder i kraft aller\u00ade\u00adde fra det tids\u00adpunkt, hvor beg\u00e6rin\u00adgen mod\u00adta\u00adges af ret\u00adten, hvis beta\u00adlings\u00adp\u00e5\u00adbud\u00addet deref\u00adter for\u00adkyn\u00addes \u201einden for kort tid\u201c (\u00a7 167 ZPO). En beg\u00e6ring, der indg\u00e5r hos ret\u00adten den 31. decem\u00adber inden mid\u00adnat, kan alt\u00ads\u00e5 sta\u00addig red\u00adde for\u00addrin\u00adgen. Det b\u00f8r man dog ikke sto\u00adle p\u00e5. I praks\u00adis er der tre fejl, der regel\u00adm\u00e6s\u00adsigt kos\u00adter fordringen:<\/p>\n\n\n\n Ogs\u00e5 en rets\u00adsag stand\u00adser for\u00e6l\u00addel\u00adsen (\u00a7 204, stk. 1, nr. 1, BGB). Det er en oplagt l\u00f8s\u00adning, hvis skyld\u00adne\u00adren aller\u00ade\u00adde har bestridt for\u00addrin\u00adgen, og der alli\u00adge\u00advel kan for\u00adven\u00adtes en inds\u00adigel\u00adse mod en beta\u00adlings\u00adp\u00e5\u00adbud. Siden den 1. janu\u00adar 2026 har byret\u00adter\u00adne haft kom\u00adpe\u00adtence i sager med et tvist\u00adbel\u00f8b p\u00e5 op til 10.000 euro; tid\u00adli\u00adge\u00adre l\u00e5 gr\u00e6n\u00adsen p\u00e5 5.000 euro. Der er ikke krav om advo\u00adkat\u00adbi\u00adstand i dis\u00adse sager.<\/p>\n\n\n\n Hvis kre\u00addi\u00adtor og debi\u00adtor for\u00adhand\u00adler om for\u00addrin\u00adgen, stand\u00adses for\u00e6l\u00addel\u00adsen, indtil en af par\u00adterne n\u00e6g\u00adter at fort\u00ads\u00e6t\u00adte for\u00adhand\u00adlin\u00adger\u00adne. Her\u00adef\u00adter indtr\u00e6\u00adder for\u00e6l\u00addel\u00adsen tid\u00adligst tre m\u00e5ne\u00adder sene\u00adre (\u00a7 203 BGB). Rets\u00adpraks\u00adis for\u00adtol\u00adker begre\u00adbet \u00bbfor\u00adhand\u00adlin\u00adger\u00ab bredt: Enhver udveks\u00adling vedr\u00f8\u00adren\u00adde for\u00addrin\u00adgen, hvor skyld\u00adne\u00adren ikke straks afvi\u00adser den, er til\u00adstr\u00e6k\u00adke\u00adlig. Hagen lig\u00adger i slut\u00adnin\u00adgen. Hvis for\u00adhand\u00adlin\u00adger\u00adne g\u00e5r i st\u00e5, oph\u00f8\u00adrer sus\u00adpen\u00adsio\u00adnen p\u00e5 det tids\u00adpunkt, hvor det n\u00e6s\u00adte skridt kun\u00adne have v\u00e6ret for\u00adven\u00adtet. I tvist\u00adtil\u00adf\u00e6l\u00adde skal kre\u00addi\u00adtor bevi\u00adse, hvor\u00adn\u00e5r for\u00adhand\u00adlin\u00adger\u00adne begynd\u00adte, og hvor l\u00e6n\u00adge de vare\u00adde. For\u00adhand\u00adlin\u00adger er der\u00adfor kun i begr\u00e6n\u00adset omfang egne\u00adde som sik\u00adker\u00adheds\u00adfor\u00adan\u00adstalt\u00adning ved \u00e5rsskiftet.<\/p>\n\n\n\n Hvis skyld\u00adne\u00adren aner\u00adken\u00adder for\u00addrin\u00adgen, begyn\u00adder for\u00e6l\u00addel\u00adses\u00adfris\u00adten for\u00adf\u00adra (\u00a7 212, stk. 1, nr. 1, BGB). En aner\u00adken\u00addel\u00adse kan ske udtrykke\u00adligt, f.eks. i en under\u00adskre\u00advet sal\u00addoop\u00adg\u00f8\u00adrel\u00adse eller en afta\u00adle om afd\u00adrags\u00adbe\u00adta\u00adling. Den kan dog ogs\u00e5 lig\u00adge i en del\u00adbe\u00adta\u00adling, en ren\u00adte\u00adbe\u00adta\u00adling eller en sik\u00adker\u00adheds\u00adstil\u00adlel\u00adse. Den, der afta\u00adler en afd\u00adrags\u00adord\u00adning med en beta\u00adlings\u00advil\u00adlig kun\u00adde, b\u00f8r udtrykke\u00adligt fast\u00adsl\u00e5 i afta\u00adlen, at det sam\u00adle\u00adde krav anerkendes.<\/p>\n\n\n\n Der er to punk\u00adter, der ofte over\u00adses. Aner\u00adken\u00addels\u00aden skal fin\u00adde sted inden for\u00e6l\u00addel\u00adses\u00adfris\u00adten udl\u00f8\u00adber; et krav, der aller\u00ade\u00adde er for\u00e6l\u00addet, gen\u00adops\u00adt\u00e5r ikke som f\u00f8l\u00adge heraf. Og den nye frist l\u00f8ber pr\u00e6cist fra dag til dag: Hvis kun\u00adden under\u00adskri\u00adver en sal\u00addo\u00adbe\u00adkr\u00e6f\u00adtel\u00adse den 15. novem\u00adber 2026, for\u00e6l\u00addes for\u00addrin\u00adgen ved udl\u00f8\u00adbet af den 15. novem\u00adber 2029.<\/p>\n\n\n\n Kre\u00addi\u00adtor og debi\u00adtor kan afta\u00adle, at for\u00e6l\u00addel\u00adses\u00adfris\u00adten indtr\u00e6\u00adder sene\u00adre (\u00a7 202 BGB). Lige\u00adle\u00addes kan skyld\u00adne\u00adren erkl\u00e6\u00adre, at han i en bestemt peri\u00adode afst\u00e5r fra at p\u00e5ber\u00e5\u00adbe sig for\u00e6l\u00addel\u00adse. Det\u00adte kan kom\u00adme p\u00e5 tale, hvis der er udsigt til en min\u00adde\u00adlig afta\u00adle, og ingen af par\u00adterne p\u00e5 nuv\u00e6\u00adren\u00adde tids\u00adpunkt \u00f8ns\u00adker at p\u00e5d\u00adra\u00adge sig sags\u00adom\u00adkost\u00adnin\u00adger. Afkal\u00addet b\u00f8r afgi\u00adves skrift\u00adligt og inde\u00adhol\u00adde en kon\u00adkret slutdato.<\/p>\n\n\n\n Et for\u00e6l\u00addet krav bort\u00adfal\u00adder ikke. G\u00e6l\u00adde\u00adren kan dog n\u00e6g\u00adte at beta\u00adle (\u00a7 214 BGB). Han skal dog selv p\u00e5ber\u00e5\u00adbe sig det\u00adte; ret\u00adten under\u00ads\u00f8\u00adger ikke for\u00e6l\u00addel\u00adsen af egen drift. Hvis g\u00e6l\u00adde\u00adren beta\u00adler p\u00e5 trods af for\u00e6l\u00addel\u00adsen, kan han ikke kr\u00e6\u00adve pen\u00adgene tilbage.<\/p>\n\n\n\n Der er dog en bag\u00add\u00f8r: Med et for\u00e6l\u00addet krav kan kre\u00addi\u00adtor sta\u00addig fore\u00adta\u00adge mod\u00adreg\u00adning, hvis kra\u00adve\u00adne stod over for hin\u00adan\u00adden p\u00e5 et tids\u00adpunkt, hvor hans krav end\u00adnu ikke var for\u00e6l\u00addet (\u00a7 215 BGB). Det\u00adte spil\u00adler en rol\u00adle i l\u00f8ben\u00adde for\u00adret\u00adnings\u00adfor\u00adhold med gen\u00adsi\u00addi\u00adge regninger.<\/p>\n\n\n\n En ube\u00adtalt reg\u00adning er ikke blot et lik\u00advi\u00addi\u00adtets\u00adpro\u00adblem. Den kan ogs\u00e5 med\u00adf\u00f8\u00adre \u00f8ko\u00adno\u00admis\u00adke tab i skat\u00adte\u00adm\u00e6s\u00adsig hen\u00adse\u00aden\u00adde, hvis ingen reage\u00adrer i tide.<\/p>\n\n\n\n Virksom\u00adhe\u00adder, der afreg\u00adner deres oms\u00e6t\u00adning efter aftal\u00adte veder\u00adlag (forud\u00adg\u00e5en\u00adde afreg\u00adning), har aller\u00ade\u00adde indbe\u00adtalt moms for en fak\u00adtu\u00adra til skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne, sel\u00advom kun\u00adden ald\u00adrig har betalt. Hvis veder\u00adla\u00adget bli\u00adver uind\u00addri\u00adveligt, skal momsbel\u00f8\u00adbet kor\u00adri\u00adge\u00adres (\u00a7 17, stk. 2, nr. 1, i den tyske momslov (UStG)). Det redu\u00adce\u00adrer deref\u00adter momsbel\u00f8\u00adbet for den forud\u00adind\u00adber\u00adet\u00adnings\u00adpe\u00adri\u00adode, hvor uind\u00addri\u00advelig\u00adhe\u00adden indtr\u00e6der.<\/p>\n\n\n\n At et krav er uind\u00addri\u00adveligt bety\u00adder ikke, at skyld\u00adne\u00adren skal v\u00e6re insol\u00advent. Det er til\u00adstr\u00e6k\u00adke\u00adligt, at kra\u00advet ikke kan gen\u00adnemt\u00advin\u00adges i over\u00ads\u00adkue\u00adlig fremt\u00adid, f.eks. for\u00addi kun\u00adden p\u00e5 en vel\u00adbe\u00adgrun\u00addet m\u00e5de bestri\u00adder det og n\u00e6g\u00adter at beta\u00adle. En sim\u00adpel beta\u00adlings\u00adfor\u00adsin\u00adkel\u00adse er der\u00adimod ikke til\u00adstr\u00e6k\u00adke\u00adlig, og det sam\u00adme g\u00e6l\u00adder en aftalt afd\u00adrags\u00adord\u00adning. Senest n\u00e5r skyld\u00adne\u00adren p\u00e5ber\u00e5\u00adber sig for\u00e6l\u00addel\u00adse, vil for\u00addrin\u00adgen som regel v\u00e6re uinddrivelig.<\/p>\n\n\n\n Det afg\u00f8\u00adren\u00adde er tids\u00adpunk\u00adtet. Kor\u00adrek\u00adtio\u00adnen skal fore\u00adta\u00adges for den peri\u00adode, hvor uind\u00addri\u00advelig\u00adhe\u00adden indtr\u00e6\u00adder. Der er ikke noget valg. Den, der \u00f8ns\u00adker at fore\u00adta\u00adge kor\u00adrek\u00adtio\u00adnen fle\u00adre \u00e5r sene\u00adre, kan mis\u00adte ret\u00adten her\u00adtil, hvis det rele\u00advan\u00adte \u00e5r ikke l\u00e6n\u00adge\u00adre kan \u00e6nd\u00adres i hen\u00adhold til pro\u00adces\u00adret\u00adten. Beta\u00adler kun\u00adden alli\u00adge\u00advel sene\u00adre, skal moms igen indbetales.<\/p>\n\n\n\n Ved bes\u00adkat\u00adning efter fak\u00adtisk indt\u00e6gt (\u00a7 20 UStG) ops\u00adt\u00e5r pro\u00adb\u00adle\u00admet ikke. Moms ops\u00adt\u00e5r f\u00f8rst ved betalingen.<\/p>\n\n\n\n Virksom\u00adhe\u00adder, der udar\u00adbej\u00adder \u00e5rs\u00adregnskab, skal neds\u00adkri\u00adve tvivl\u00adsom\u00adme til\u00adgo\u00adde\u00adha\u00adven\u00adder i \u00e5rs\u00adregnska\u00adbet. If\u00f8l\u00adge han\u00addels\u00adret\u00adten g\u00e6l\u00adder det stren\u00adge laves\u00adte-v\u00e6r\u00addi-prin\u00adcip for til\u00adgo\u00adde\u00adha\u00adven\u00adder, og uind\u00addri\u00adveli\u00adge til\u00adgo\u00adde\u00adha\u00adven\u00adder skal afs\u00adkri\u00adves fuldt ud. Det er net\u00adto\u00adbel\u00f8\u00adbet, der afs\u00adkri\u00adves, mens moms kor\u00adri\u00adge\u00adres via en jus\u00adte\u00adring i hen\u00adhold til \u00a7 17 i den tyske momslov (UStG). Skat\u00adte\u00adm\u00e6s\u00adsigt er en del\u00advis neds\u00adkriv\u00adning mulig, hvis v\u00e6r\u00addi\u00adfor\u00adrin\u00adgel\u00adsen for\u00adven\u00adtes at v\u00e6re varig (\u00a7 6, stk. 1, nr. 2, i EStG). Ind\u00addri\u00advel\u00adses\u00admu\u00adlig\u00adhe\u00adder\u00adne og en fores\u00adt\u00e5en\u00adde for\u00e6l\u00addel\u00adse skal der\u00adfor indg\u00e5 i for\u00adber\u00adedel\u00adsen af \u00e5rsregnskabet.<\/p>\n\n\n\n Den, der bereg\u00adner sit over\u00ads\u00adkud efter indt\u00e6gts-udgift\u00adsme\u00adto\u00adden, har ald\u00adrig bes\u00adkat\u00adtet den ude\u00adbliv\u00adne beta\u00adling som en indt\u00e6gt. Den ude\u00adbliv\u00adne beta\u00adling har der\u00adfor ingen indfly\u00addel\u00adse p\u00e5 over\u00ads\u00adkud\u00addet. Rets- og advo\u00adk\u00adatom\u00adkost\u00adnin\u00adger i for\u00adbin\u00addel\u00adse med ind\u00addri\u00advel\u00adse af for\u00adret\u00adnings\u00adm\u00e6s\u00adsi\u00adge til\u00adgo\u00adde\u00adha\u00adven\u00adder er i beg\u00adge til\u00adf\u00e6l\u00adde driftsudgifter.<\/p>\n\n\n\n Om en ford\u00adring sta\u00addig kan ind\u00addri\u00adves, er et juri\u00addisk sp\u00f8rgs\u00adm\u00e5l. Hvad tabet p\u00e5 for\u00addrin\u00adgen kos\u00adter, er et skat\u00adte\u00adm\u00e6s\u00adsigt sp\u00f8rgs\u00adm\u00e5l. I man\u00adge virksom\u00adhe\u00adder behand\u00adles de to sp\u00f8rgs\u00adm\u00e5l hver for sig, og momsjus\u00adte\u00adrin\u00adgen fore\u00adta\u00adges f\u00f8rst \u00e5r sene\u00adre eller slet ikke.<\/p>\n\n\n\n Ina Ree\u00adse er advo\u00adkat, spe\u00adcia\u00adli\u00adse\u00adret i skat\u00adter\u00adet og skat\u00adter\u00e5d\u00adgi\u00adver. Som led i vores Kre\u00addit\u00ads\u00adty\u00adring<\/a> Vi under\u00ads\u00f8\u00adger, hvil\u00adke for\u00addrin\u00adger der for\u00e6l\u00addes ved \u00e5rets udgang, ans\u00f8\u00adger om beta\u00adlings\u00adp\u00e5\u00adbud og f\u00f8rer sagen vide\u00adre indtil fuldbyr\u00addel\u00adsen. For for\u00addrin\u00adger, der ikke l\u00e6n\u00adge\u00adre kan ind\u00addri\u00adves, afkla\u00adrer vi inden for ram\u00admer\u00adne af vores Skat\u00adter\u00e5d\u00adgiv\u00adning<\/a> Kor\u00adrek\u00adti\u00adon af moms og afs\u00adkriv\u00adning. Grund\u00adl\u00e6g\u00adgen\u00adde sp\u00f8rgs\u00adm\u00e5l vedr\u00f8\u00adren\u00adde kon\u00adtrak\u00adter og beta\u00adlings\u00adkrav behand\u00adler vi i almin\u00adde\u00adlig civil\u00adret<\/a>.<\/p>\n\n\n\n Nej. En rykker\u00ads\u00adkri\u00advel\u00adse s\u00e6t\u00adter skyld\u00adne\u00adren i mis\u00adlig\u00adhol\u00addel\u00adse, men stand\u00adser ikke for\u00e6l\u00addel\u00adses\u00adfris\u00adten. Til det kr\u00e6\u00adves der en beta\u00adlings\u00adp\u00e5\u00adbud, en rets\u00adsag, doku\u00admen\u00adte\u00adre\u00adde for\u00adhand\u00adlin\u00adger, en aner\u00adken\u00addel\u00adse fra skyld\u00adne\u00adren eller en afta\u00adle om for\u00e6ldelsesfristen.<\/p>\n\n\n\n I prin\u00adcip\u00adpet ja. Hvis ans\u00f8gn\u00adin\u00adgen indg\u00e5r hos beta\u00adlings\u00adp\u00e5\u00adbuds\u00adret\u00adten inden kl. 24, og beta\u00adlings\u00adp\u00e5\u00adbud\u00addet deref\u00adter straks for\u00adkyn\u00addes, g\u00e6l\u00adder fris\u00adtens sus\u00adpen\u00adsi\u00adon med til\u00adb\u00ada\u00adge\u00advir\u00adken\u00adde kraft fra mod\u00adta\u00adgel\u00adsest\u00adids\u00adpunk\u00adtet. En ans\u00f8g\u00adning med streg\u00adko\u00adde, der sen\u00addes med pos\u00adten, skal v\u00e6re ankom\u00admet til Amts\u00adge\u00adricht Schles\u00adwig inden da. Hvis ans\u00f8gn\u00adin\u00adgen er fejl\u00adbeh\u00e6f\u00adtet, eller hvis for\u00addrin\u00adgen ikke er klart angi\u00advet, er der ikke l\u00e6n\u00adge\u00adre tid til at ret\u00adte fej\u00adlen. Vi anbe\u00adfa\u00adler, at ans\u00f8gn\u00adin\u00adger indgi\u00adves inden begyn\u00addels\u00aden af december.<\/p>\n\n\n\n Rets\u00adge\u00adby\u00adret afh\u00e6n\u00adger af for\u00addrin\u00adgens st\u00f8r\u00adrel\u00adse. Det udg\u00f8r et halvt gebyr i hen\u00adhold til loven om ret\u00adsom\u00adkost\u00adnin\u00adger, dog mindst 38 euro. Omkost\u00adnin\u00adger\u00adne ved beta\u00adlings\u00adp\u00e5\u00adbudspro\u00adce\u00addu\u00adren angi\u00adves i beta\u00adlings\u00adp\u00e5\u00adbud\u00addet og skal afhol\u00addes af skyld\u00adne\u00adren, hvis for\u00addrin\u00adgen er berettiget.<\/p>\n\n\n\n Ved den teo\u00adre\u00adtis\u00adke bes\u00adkat\u00adning ops\u00adt\u00e5r moms ved leve\u00adrin\u00adgen af ydel\u00adsen og skal indbe\u00adta\u00adles umid\u00addel\u00adbart. Hvis for\u00addrin\u00adgen bli\u00adver uind\u00addri\u00advelig, kan og skal mom\u00adsen kor\u00adri\u00adge\u00adres. Ved den fak\u00adtis\u00adke bes\u00adkat\u00adning ops\u00adt\u00e5r mom\u00adsen f\u00f8rst ved betalingen.<\/p>\n\n\n\n Har De udes\u00adt\u00e5en\u00adde for\u00addrin\u00adger fra 2023?<\/strong> I et ind\u00adle\u00adden\u00adde m\u00f8de p\u00e5 ca. 15 minut\u00adter afkla\u00adrer vi, hvil\u00adke for\u00addrin\u00adger der er i fare, og hvad der sta\u00addig skal g\u00f8res inden \u00e5rets udgang. Kon\u00adtakt os nu<\/a><\/p>\n\n\n\n Den 31. decem\u00adber 2026 for\u00e6l\u00addes man\u00adge udes\u00adt\u00e5en\u00adde regn\u00adin\u00adger, der for\u00adfaldt i 2023. En rykker\u00ads\u00adkri\u00advel\u00adse for\u00adl\u00e6n\u00adger ikke fris\u00adten. Vi viser, hvad der vir\u00adke\u00adlig hj\u00e6l\u00adper, og hvad man skal v\u00e6re opm\u00e6rksom p\u00e5 i for\u00adbin\u00addel\u00adse med moms.<\/p>","protected":false},"author":1,"featured_media":1572,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[14],"tags":[383,384,381,385,256,252,257,255,386,254,253,382],"class_list":["post-1562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeines","tag-faellige-forderungen","tag-faellige-forderungen-verjaehren","tag-forderungen-verjaehren","tag-forderungen-verjaehren-meist","tag-forderungsausfall-umsatzsteuer","tag-mahnbescheid-verjaehrung","tag-mahngericht-schleswig","tag-regelverjaehrung-drei-jahre","tag-verjaehren-meist","tag-verjaehrung-31-12-2026","tag-verjaehrung-hemmen","tag-verjaehrung-tatsaechlich"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1562"}],"version-history":[{"count":1,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1562\/revisions"}],"predecessor-version":[{"id":1564,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1562\/revisions\/1564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1572"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Betalingsp\u00e5buddet<\/h3>\n\n\n\n
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Sagen<\/h3>\n\n\n\n
Forhandlinger<\/h3>\n\n\n\n
Anerkendelse og forskudsbetaling<\/h3>\n\n\n\n
Afkald p\u00e5 for\u00e6ldelsesfristen<\/h3>\n\n\n\n
Hvad der g\u00e6lder efter den 31. december<\/h2>\n\n\n\n
Skattem\u00e6ssige konsekvenser af udest\u00e5ende og for\u00e6ldede fordringer<\/h2>\n\n\n\n
Moms: indbetalt, men aldrig modtaget<\/h3>\n\n\n\n
Balance og resultatopg\u00f8relse<\/h3>\n\n\n\n
Tjekliste for de kommende uger<\/h2>\n\n\n\n
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Jura og skat under \u00e9t tag<\/h2>\n\n\n\n
Ofte stillede sp\u00f8rgsm\u00e5l om for\u00e6ldelse<\/h2>\n\n\n\n
Er en rykkerskrivelse pr. anbefalet brev tilstr\u00e6kkelig til at standse for\u00e6ldelsen?<\/h3>\n\n\n\n
Kan jeg stadig ans\u00f8ge om en betalingsp\u00e5bud den 31. december?<\/h3>\n\n\n\n
Hvad koster en betalingsp\u00e5bud?<\/h3>\n\n\n\n
Skal jeg betale moms for en faktura, der aldrig er blevet betalt?<\/h3>\n\n\n\n
Sammenfattet<\/h2>\n\n\n\n
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Kilder<\/h3>\n\n\n\n
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