Ind\u00addri\u00advel\u00adse via advo\u00adkat eller inkas\u00adso\u00adbu\u00adreau: Hvad pas\u00adser bedst til din fordring?<\/p>\n\n\n\n
Regn\u00adin\u00adgen har v\u00e6ret for\u00adfal\u00adden i fle\u00adre uger, og der er ikke kom\u00admet noget svar p\u00e5 rykker\u00ads\u00adkri\u00advel\u00adsen. Senest nu mel\u00adder sp\u00f8rgs\u00adm\u00e5\u00adlet sig, hvem der skal for\u00adf\u00f8l\u00adge for\u00addrin\u00adgen. Val\u00adget st\u00e5r mel\u00adlem et inkas\u00adso\u00adfir\u00adma og et advo\u00adkat\u00adfir\u00adma. Beg\u00adge rekla\u00adme\u00adrer med, at de ind\u00addri\u00adver ube\u00adtal\u00adte regn\u00adin\u00adger hur\u00adtigt og til en for\u00adde\u00adlag\u00adtig pris for kre\u00addi\u00adtor, og beg\u00adge har ret \u2013 men ikke for alle fordringer.<\/p>\n\n\n\n
De omkost\u00adnin\u00adger, som skyld\u00adne\u00adren skal d\u00e6k\u00adke, er under\u00adlagt det sam\u00adme loft for beg\u00adge frem\u00adgangs\u00adm\u00e5\u00adder, og inkas\u00adso\u00adre\u00adfor\u00admen fra 2021 har desu\u00adden s\u00e6n\u00adket det\u00adte loft for ube\u00adstridte for\u00addrin\u00adger. Den, der ude\u00adluk\u00adken\u00adde base\u00adrer sit valg p\u00e5 pri\u00adsen, over\u00adser der\u00adfor de egent\u00adli\u00adge for\u00adskel\u00adle. Vi viser, hvad inkas\u00adso\u00advirksom\u00adhe\u00adder og advo\u00adkat\u00adfirm\u00adaer m\u00e5, hvem der afhol\u00adder hvil\u00adke omkost\u00adnin\u00adger, hvad der sker, hvis skyld\u00adne\u00adren g\u00f8r inds\u00adigel\u00adse, og hvil\u00adke skat\u00adte\u00adm\u00e6s\u00adsi\u00adge sp\u00f8rgs\u00adm\u00e5l der ops\u00adt\u00e5r i for\u00adbin\u00addel\u00adse med inkas\u00adso og salg af for\u00addrin\u00adger. Til sidst f\u00f8l\u00adger en bes\u00adlut\u00adnings\u00adve\u00adj\u00adled\u00adning til brug i praksis.<\/p>\n\n\n\n
Den, der ind\u00addri\u00adver and\u00adres for\u00addrin\u00adger som en del af sin egen virksom\u00adhed, skal v\u00e6re regis\u00adtre\u00adret i hen\u00adhold til loven om juri\u00addis\u00adke tje\u00adnes\u00adtey\u00addel\u00adser (\u00a7 10, stk. 1, s\u00e6t\u00adning 1, nr. 1, RDG). Forud\u00ads\u00e6t\u00adnin\u00adger\u00adne er blandt andet fag\u00adlig kom\u00adpe\u00adtence, per\u00adson\u00adlig p\u00e5li\u00adde\u00adlig\u00adhed og en erhvervs\u00adans\u00advars\u00adfor\u00adsik\u00adring. Siden 2021 omfat\u00adter inkas\u00adso\u00adt\u00adje\u00adnes\u00adten udtrykke\u00adligt ogs\u00e5 den juri\u00addis\u00adke vur\u00adde\u00adring og r\u00e5d\u00adgiv\u00adning, der er knyt\u00adtet til ind\u00addri\u00advel\u00adsen (\u00a7 2, stk. 2, RDG). Et inkas\u00adso\u00adfir\u00adma m\u00e5 alt\u00ads\u00e5 under\u00ads\u00f8\u00adge, om for\u00addrin\u00adgen eksis\u00adte\u00adrer, og r\u00e5d\u00adgi\u00adve kre\u00addi\u00adtor herom, for s\u00e5 vidt det vedr\u00f8\u00adrer inddrivelsen.<\/p>\n\n\n\n
Til\u00adsyn\u00adet med inkas\u00adso\u00advirksom\u00adhe\u00adder var tid\u00adli\u00adge\u00adre en opga\u00adve for dels\u00adtat\u00ader\u00adne og for\u00addelt p\u00e5 mere end 30 dom\u00ads\u00adto\u00adle. Siden den 1. janu\u00adar 2025 er det sam\u00adlet hos For\u00adbunds\u00adkon\u00adto\u00adret for Ret\u00adli\u00adge Anlig\u00adgen\u00adder. Man kan kon\u00adtrol\u00adlere, om en virksom\u00adhed er regis\u00adtre\u00adret, i det offent\u00adli\u00adge regis\u00adter over juri\u00addis\u00adke tjenesteydelser.<\/p>\n\n\n\n
Advo\u00adka\u00adter m\u00e5 ind\u00addri\u00adve for\u00addrin\u00adger uden s\u00e6r\u00ads\u00adkilt regis\u00adtre\u00adring. De er under\u00adlagt til\u00adsyn fra deres advo\u00adkat\u00adfo\u00adrening og er lige\u00adle\u00addes forp\u00adlig\u00adtet til at teg\u00adne en erhvervs\u00adans\u00advars\u00adfor\u00adsik\u00adring. I mod\u00ads\u00e6t\u00adning til et inkas\u00adso\u00adfir\u00adma er et advo\u00adkat\u00adkon\u00adtor ikke begr\u00e6n\u00adset til ind\u00addri\u00advel\u00adse af for\u00addrin\u00adger. Det r\u00e5d\u00adgi\u00adver ogs\u00e5 om den under\u00adlig\u00adgen\u00adde kon\u00adtrakt, om skyld\u00adne\u00adrens mod\u00adkrav og om sags\u00adan\u00adl\u00e6g, og det repr\u00e6\u00adsen\u00adte\u00adrer kre\u00addi\u00adtor i retten.<\/p>\n\n\n\n
N\u00e5r inkas\u00adso\u00advirksom\u00adhe\u00adder eller advo\u00adka\u00adter g\u00f8r et krav g\u00e6l\u00adden\u00adde over for en pri\u00advat\u00adper\u00adson, g\u00e6l\u00adder de sam\u00adme oply\u00ads\u00adning\u00adsp\u00adlig\u00adter for beg\u00adge par\u00adter (\u00a7 13a RDG, \u00a7 43d BRAO). Aller\u00ade\u00adde det f\u00f8rs\u00adte brev skal blandt andet angi\u00adve opd\u00adrags\u00adgi\u00adve\u00adren, grund\u00adla\u00adget for for\u00addrin\u00adgen, en ren\u00adte\u00adbe\u00adreg\u00adning, hvis der kr\u00e6\u00adves ren\u00adter, samt inkas\u00adso\u00adom\u00adkost\u00adnin\u00adger\u00adne med angi\u00advel\u00adse af art, st\u00f8r\u00adrel\u00adse og \u00e5rsag. Inden der indg\u00e5s en afta\u00adle om uds\u00e6t\u00adtel\u00adse eller afd\u00adrags\u00adord\u00adning, skal der g\u00f8res opm\u00e6rksom p\u00e5 de omkost\u00adnin\u00adger, der der\u00admed ops\u00adt\u00e5r, og inden en g\u00e6lds\u00adan\u00ader\u00adken\u00addel\u00adse skal der g\u00f8res opm\u00e6rksom p\u00e5 de inds\u00adigel\u00adser og modar\u00adgu\u00admen\u00adter, som skyld\u00adne\u00adren som regel mis\u00adter ved en s\u00e5dan aner\u00adken\u00addel\u00adse. Dis\u00adse forp\u00adlig\u00adtel\u00adser g\u00e6l\u00adder ikke over for virksomheder.<\/p>\n\n\n\n
Hvis skyld\u00adne\u00adren er i mis\u00adlig\u00adhol\u00addel\u00adse, skal han erstat\u00adte omkost\u00adnin\u00adger\u00adne ved rets\u00adfor\u00adf\u00f8lgn\u00adin\u00adgen som erstat\u00adning for tab som f\u00f8l\u00adge af mis\u00adlig\u00adhol\u00addel\u00adsen. Det\u00adte g\u00e6l\u00adder b\u00e5de for inkas\u00adso\u00adbu\u00adre\u00adau\u00adet og for advo\u00adkat\u00adkon\u00adto\u00adret. Det fas\u00adte for\u00adsin\u00adkel\u00adses\u00adge\u00adbyr p\u00e5 40 euro, som kre\u00addi\u00adtor kan kr\u00e6\u00adve af skyld\u00adne\u00adre, der ikke er for\u00adbru\u00adge\u00adre, mod\u00adreg\u00adnes i dis\u00adse omkost\u00adnin\u00adger (\u00a7 288, stk. 5, BGB).<\/p>\n\n\n\n
Bel\u00f8\u00adbet er for beg\u00adge frem\u00adgangs\u00adm\u00e5\u00adder bun\u00addet til den sam\u00adme gr\u00e6n\u00adse. Inkas\u00adso\u00adom\u00adkost\u00adnin\u00adger kan kun refun\u00adde\u00adres op til det bel\u00f8b, som en advo\u00adkat kun\u00adne kr\u00e6\u00adve for den sam\u00adme ydel\u00adse i hen\u00adhold til loven om advo\u00adka\u00adtho\u00adno\u00adra\u00adrer (\u00a7 13e RDG). Siden okto\u00adber 2021 g\u00e6l\u00adder der lave\u00adre satser for ube\u00adstridte for\u00addrin\u00adger. Et gebyr p\u00e5 mere end 0,9 er kun til\u00adladt i s\u00e6r\u00adligt omfat\u00adten\u00adde eller van\u00adskel\u00adi\u00adge sager. I enk\u00adle sager, f.eks. hvis skyld\u00adne\u00adren aller\u00ade\u00adde beta\u00adler efter den f\u00f8rs\u00adte beta\u00adlings\u00adp\u00e5\u00admin\u00addel\u00adse, er geby\u00adret begr\u00e6n\u00adset til 0,5 (nr. 2300 VV RVG). Indg\u00e5s der en afta\u00adle om afd\u00adrags\u00adbe\u00adta\u00adling, kan der desu\u00adden p\u00e5l\u00f8\u00adbe et ned\u00adsat for\u00adligs\u00adge\u00adbyr p\u00e5 0,7, bereg\u00adnet p\u00e5 grund\u00adlag af halv\u00adde\u00adlen af for\u00addrin\u00adgen (\u00a7 31b RVG).<\/p>\n\n\n\n
Heraf f\u00f8l\u00adger: For det uden\u00adrets\u00adli\u00adge arbej\u00adde skal skyld\u00adne\u00adren h\u00f8jst beta\u00adle inkas\u00adso\u00adbu\u00adre\u00adau\u00adet det sam\u00adme bel\u00f8b, som han ville have betalt til advo\u00adkat\u00adkon\u00adto\u00adret. Hvis beg\u00adge par\u00adter gri\u00adber ind efter hin\u00adan\u00adden, skal skyld\u00adne\u00adren som udgangs\u00adpunkt ikke afhol\u00adde de dob\u00adbel\u00adte omkost\u00adnin\u00adger. Der refun\u00adde\u00adres kun det bel\u00f8b, der ville v\u00e6re p\u00e5l\u00f8\u00adbet, hvis kun advo\u00adka\u00adten var ble\u00advet enga\u00adge\u00adret (\u00a7 13f RDG). Det\u00adte g\u00e6l\u00adder ikke, hvis skyld\u00adne\u00adren f\u00f8rst bestri\u00adder for\u00addrin\u00adgen, efter at inkas\u00adso\u00adbu\u00adre\u00adau\u00adet er ble\u00advet enga\u00adge\u00adret, og kre\u00addi\u00adtor der\u00adfor ind\u00add\u00adra\u00adger en advokat.<\/p>\n\n\n\n
For\u00adskel\u00adle\u00adne bli\u00adver f\u00f8rst m\u00e6rk\u00adba\u00adre, n\u00e5r der ikke er noget at hen\u00adte hos skyld\u00adne\u00adren. I s\u00e5 fald p\u00e5h\u00advi\u00adler omkost\u00adnin\u00adger\u00adne kre\u00addi\u00adto\u00adren, med\u00admind\u00adre den\u00adne har aftalt andet.<\/p>\n\n\n\n
Hos inkas\u00adso\u00adfirm\u00adaet<\/strong> Er resul\u00adta\u00adtaf\u00adh\u00e6n\u00adgi\u00adge modell\u00ader udbredt: Kre\u00addi\u00adtor beta\u00adler kun en pro\u00advi\u00adsi\u00adon af de ind\u00addrev\u00adne bel\u00f8b, og i til\u00adf\u00e6l\u00adde af fias\u00adko intet eller et fast bel\u00f8b. Nog\u00adle udby\u00adde\u00adre arbej\u00adder med med\u00adlems\u00adbid\u00adrag eller fas\u00adte sags\u00adge\u00adby\u00adrer. Hvor meget kre\u00addi\u00adtor i sids\u00adte ende fak\u00adtisk mod\u00adta\u00adger, frem\u00adg\u00e5r af kon\u00adtrak\u00adten, ikke af rekla\u00adme\u00adbro\u00adchu\u00adren. Det er v\u00e6rd at v\u00e6re opm\u00e6rksom p\u00e5 pro\u00advi\u00adsio\u00adner, udgif\u00adter og mod\u00adreg\u00adning af beta\u00adlin\u00adger fra skyld\u00adne\u00adren i kontrakten.<\/p>\n\n\n\n Hos advo\u00adkat\u00adfirm\u00adaet<\/strong> Hono\u00adrar\u00adet fast\u00ads\u00e6t\u00adtes som udgangs\u00adpunkt i hen\u00adhold til loven om advo\u00adka\u00adtho\u00adno\u00adra\u00adrer (RVG). Siden okto\u00adber 2021 har advo\u00adka\u00adter ogs\u00e5 haft mulig\u00adhed for at afta\u00adle et resul\u00adtat\u00adba\u00adse\u00adret hono\u00adrar for inkas\u00adso\u00adop\u00adga\u00adver (\u00a7 4a, stk. 1, RVG). Det\u00adte g\u00e6l\u00adder for for\u00addrin\u00adger op til 2.000 euro og, uan\u00adset bel\u00f8\u00adbets st\u00f8r\u00adrel\u00adse, for uden\u00adrets\u00adlig ind\u00addri\u00advel\u00adse, rets\u00adlig p\u00e5min\u00addel\u00adse\u00adspro\u00adce\u00addu\u00adre og tvangsfuldbyr\u00addel\u00adse i l\u00f8s\u00f8\u00adre. For for\u00addrin\u00adger, der ikke kan beslagl\u00e6g\u00adges, er et resul\u00adtat\u00adba\u00adse\u00adret hono\u00adrar ude\u00adluk\u00adket. Argu\u00admentet \u201ekun ved suc\u00adces\u201c er der\u00admed ikke l\u00e6n\u00adge\u00adre et unikt salgs\u00adar\u00adgu\u00adment for inkassobureauet.<\/p>\n\n\n\n Salg af for\u00addrin\u00adger:<\/strong> Nog\u00adle inkas\u00adso\u00advirksom\u00adhe\u00adder opk\u00f8\u00adber ogs\u00e5 for\u00addrin\u00adger. Kre\u00addi\u00adtor mod\u00adta\u00adger straks pen\u00adgene og slip\u00adper for risi\u00adkoen for tab, men s\u00e6l\u00adger til en pris, der lig\u00adger bety\u00adde\u00adligt under den nomi\u00adnel\u00adle v\u00e6r\u00addi. Ved for\u00addrin\u00adger, hvor der er beta\u00adlings\u00adpro\u00adblemer, er neds\u00adla\u00adget ofte bety\u00adde\u00adligt. Hvad det bety\u00adder i for\u00adhold til moms, for\u00adkla\u00adrer vi nedenfor.<\/p>\n\n\n\n Inkas\u00adso\u00advirksom\u00adhe\u00adder m\u00e5 ikke kun repr\u00e6\u00adsen\u00adte\u00adre kre\u00addi\u00adtor uden for ret\u00adten. De m\u00e5 ogs\u00e5 ans\u00f8\u00adge om en beta\u00adlings\u00adp\u00e5\u00adbud, f\u00f8re beta\u00adlings\u00adp\u00e5\u00adbuds\u00adsa\u00adgen indtil den over\u00adgi\u00adves til den kom\u00adpe\u00adten\u00adte dom\u00adstol og fore\u00adta\u00adge tvangsfuldbyr\u00addel\u00adse i skyld\u00adne\u00adrens l\u00f8s\u00f8\u00adre for pen\u00adge\u00adkrav, f.eks. ved kon\u00adto\u00adbe\u00adslag eller beslag af ejen\u00addom (\u00a7 79, stk. 2, s\u00e6t\u00adning 2, nr. 4, ZPO). Und\u00adta\u00adget her\u00adf\u00adra er alle hand\u00adlin\u00adger, der ind\u00adle\u00adder en rets\u00adsag eller skal fore\u00adta\u00adges i for\u00adbin\u00addel\u00adse med en retssag.<\/p>\n\n\n\n Hvis skyld\u00adne\u00adren indgi\u00adver inds\u00adigel\u00adse mod beta\u00adlings\u00adp\u00e5\u00adbud\u00addet, m\u00e5 inkas\u00adso\u00adbu\u00adre\u00adau\u00adet hver\u00adken anmo\u00adde om en rets\u00adsag eller repr\u00e6\u00adsen\u00adte\u00adre kre\u00addi\u00adtor i sagen. Et eks\u00adem\u00adpel: Et sned\u00adker\u00adfir\u00adma fra Flens\u00adburg har lever\u00adet et indbyg\u00adget k\u00f8k\u00adken, men regn\u00adin\u00adgen p\u00e5 6.800 euro er sta\u00addig ube\u00adtalt. Inkas\u00adso\u00adbu\u00adre\u00adau\u00adet ans\u00f8\u00adger om en beta\u00adlings\u00adp\u00e5\u00adbud, kun\u00adden g\u00f8r inds\u00adigel\u00adse og p\u00e5ber\u00e5\u00adber sig mang\u00adler ved fron\u00adter\u00adne. Til rets\u00adsa\u00adgen ved byret\u00adten m\u00e5 virksom\u00adhe\u00adden nu enten selv m\u00f8de op eller hyre et advo\u00adkat\u00adkon\u00adtor. Det\u00adte advo\u00adkat\u00adkon\u00adtor skal s\u00e6t\u00adte sig ind i sagen, gen\u00adnem\u00adg\u00e5 ord\u00adren, afle\u00adve\u00adrings\u00adpro\u00adto\u00adkol\u00adlen og rekla\u00adma\u00adtio\u00adner\u00adne samt begrun\u00adde kra\u00advet. Indtil da er der ofte g\u00e5et fle\u00adre uger.<\/p>\n\n\n\n For for\u00addrin\u00adger, hvor der kan for\u00adven\u00adtes inds\u00adigel\u00adser, er den direk\u00adte vej til advo\u00adkat\u00adkon\u00adto\u00adret der\u00adfor som regel den kor\u00adtes\u00adte. Hvis kun\u00adden aller\u00ade\u00adde inden rykkerpro\u00adce\u00addu\u00adren har p\u00e5pe\u00adget mang\u00adler eller gjort inds\u00adigel\u00adse mod regn\u00adin\u00adgen, er en inds\u00adigel\u00adse n\u00e6s\u00adten sik\u00adker. I s\u00e5 fald kan det end\u00adda v\u00e6re mere for\u00adnuf\u00adtigt at anl\u00e6g\u00adge sag med det sam\u00adme end at indh\u00aden\u00adte en rykker\u00ads\u00adkri\u00advel\u00adse. Hvor\u00adn\u00e5r beta\u00adlings\u00adp\u00e5\u00adbud\u00addet alli\u00adge\u00advel er vig\u00adtigt, f.eks. for at stand\u00adse for\u00e6l\u00addel\u00adsen ved \u00e5rets udgang, for\u00adkla\u00adrer vi i vores arti\u00adkel om For\u00e6l\u00addel\u00adse ved \u00e5rets udgang<\/a>.<\/p>\n\n\n\n Inkas\u00adso\u00advirksom\u00adhe\u00adder er indret\u00adtet til mas\u00adse\u00adfor\u00adret\u00adning. Deres styr\u00adker lig\u00adger i at behand\u00adle man\u00adge ens\u00adar\u00adte\u00adde for\u00addrin\u00adger efter en fast procedure:<\/p>\n\n\n\n Inden man indg\u00e5r en afta\u00adle, b\u00f8r man kon\u00adtrol\u00adlere oply\u00ads\u00adnin\u00adger\u00adne i regis\u00adtret over juri\u00addis\u00adke tje\u00adnes\u00adtey\u00addel\u00adser og l\u00e6se kon\u00adtrak\u00adten grun\u00addigt igen\u00adnem. Over for pri\u00advat\u00adper\u00adsoner skal et inkas\u00adso\u00adfir\u00adma oply\u00adse, hvil\u00adket til\u00adsyns\u00ador\u00adgan der f\u00f8rer til\u00adsyn med det, og spe\u00adci\u00adfi\u00adce\u00adre sine omkost\u00adnin\u00adger. Mang\u00adler dis\u00adse oply\u00ads\u00adnin\u00adger i stan\u00addard\u00adbre\u00adve\u00adne, b\u00f8r man udvi\u00adse forsigtighed.<\/p>\n\n\n\n Et advo\u00adkat\u00adkon\u00adtor er som regel det beds\u00adte valg, n\u00e5r der er tale om enkel\u00adte for\u00addrin\u00adger, hvor sagen kr\u00e6\u00adver mere end en standardbehandling:<\/p>\n\n\n\n For\u00adde\u00adlen lig\u00adger f\u00f8rst og frem\u00admest i, at et advo\u00adkat\u00adkon\u00adtor kan vare\u00adta\u00adge sagen fra den f\u00f8rs\u00adte beta\u00adlings\u00adp\u00e5\u00adkrav til dom\u00admen og fuldbyr\u00addel\u00adsen uden skift af sags\u00adbe\u00adhand\u00adler og uden at skul\u00adle ind\u00adar\u00adbej\u00adde en ny sagsbehandler.<\/p>\n\n\n\n Inkas\u00adso\u00adfirm\u00adaer og advo\u00adkat\u00adfirm\u00adaer fak\u00adture\u00adrer som regel deres hono\u00adrar inklu\u00adsi\u00adve moms. Om skyld\u00adne\u00adren skal til\u00adb\u00ada\u00adge\u00adbe\u00adta\u00adle den\u00adne moms, afh\u00e6n\u00adger af kre\u00addi\u00adto\u00adren. Hvis kre\u00addi\u00adtor har ret til frad\u00adrag for indg\u00e5en\u00adde moms, udg\u00f8r mom\u00adsen ikke en \u00f8ko\u00adno\u00admisk byr\u00adde for ham. Han kan der\u00adfor kun kr\u00e6\u00adve net\u00adto\u00adom\u00adkost\u00adnin\u00adger\u00adne af debi\u00adtor. Den, der alli\u00adge\u00advel kr\u00e6\u00adver mom\u00adsen ind fra en pri\u00advat\u00adper\u00adson, skal udtrykke\u00adligt erkl\u00e6\u00adre, at opd\u00adrags\u00adgi\u00adve\u00adren ikke kan tr\u00e6k\u00adke den fra som indg\u00e5en\u00adde moms. Det\u00adte g\u00e6l\u00adder b\u00e5de for inkas\u00adso\u00advirksom\u00adhe\u00adder og advo\u00adka\u00adter (\u00a7 13a, stk. 1, nr. 6, RDG, \u00a7 43d, stk. 1, nr. 6, BRAO). Sm\u00e5\u00advirksom\u00adhe\u00adder og and\u00adre kre\u00addi\u00adto\u00adrer uden ret til frad\u00adrag for indg\u00e5en\u00adde moms kan kr\u00e6\u00adve brut\u00adtoom\u00adkost\u00adnin\u00adger\u00adne d\u00e6kket.<\/p>\n\n\n\n Ind\u00addri\u00advel\u00adsespro\u00advi\u00adsio\u00adner, advo\u00adka\u00adtho\u00adno\u00adra\u00adrer og ret\u00adsom\u00adkost\u00adnin\u00adger i for\u00adbin\u00addel\u00adse med virksom\u00adhe\u00addens til\u00adgo\u00adde\u00adha\u00adven\u00adder betrag\u00adtes som drift\u00adsud\u00adgif\u00adter. Hvis debi\u00adtor sene\u00adre refun\u00adde\u00adrer dis\u00adse bel\u00f8b, betrag\u00adtes refu\u00adsio\u00adner\u00adne som drifts\u00adind\u00adt\u00e6g\u00adter. Det\u00adte g\u00e6l\u00adder uan\u00adset, om der har v\u00e6ret tale om et inkas\u00adso\u00adbu\u00adreau eller et advokatkontor.<\/p>\n\n\n\n Den, der s\u00e6l\u00adger en ford\u00adring til et inkas\u00adso\u00adfir\u00adma til en pris under p\u00e5ly\u00adden\u00adde v\u00e6r\u00addi, kan ikke blot fore\u00adta\u00adge en momsjus\u00adte\u00adring p\u00e5 grund\u00adlag af k\u00f8b\u00ads\u00adpri\u00adsen. If\u00f8l\u00adge skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne fast\u00ads\u00e6t\u00adtes veder\u00adla\u00adget i det\u00adte til\u00adf\u00e6l\u00adde ud fra det bel\u00f8b, som kun\u00adden fak\u00adtisk beta\u00adler, og ikke ud fra pro\u00adve\u00adnuet fra sal\u00adget (afs\u00adnit 17.1, stk. 6, i UStAE). S\u00e6l\u00adge\u00adren m\u00e5 kun ned\u00ads\u00e6t\u00adte sin moms i det omfang, han kan doku\u00admen\u00adte\u00adre, at for\u00addrin\u00adgen er uind\u00addri\u00advelig. Til det for\u00adm\u00e5l skal han vide, hvad k\u00f8be\u00adren har ind\u00addre\u00advet hos debi\u00adto\u00adren. En afta\u00adle om k\u00f8b af for\u00addrin\u00adger b\u00f8r der\u00adfor forp\u00adlig\u00adte k\u00f8be\u00adren til at oply\u00adse de ind\u00addrev\u00adne bel\u00f8b.<\/p>\n\n\n\n I balan\u00adcen udg\u00e5r den solg\u00adte ford\u00adring. Tabet ved sal\u00adget redu\u00adce\u00adrer over\u00ads\u00adkud\u00addet, idet mom\u00adsan\u00addelen skal behand\u00adles sepa\u00adrat i hen\u00adhold til de netop bes\u00adkrev\u00adne reg\u00adler. Ved indt\u00e6gts-udgift\u00adsregnska\u00adbet udg\u00f8r k\u00f8b\u00ads\u00adpri\u00adsen en drifts\u00adind\u00adt\u00e6gt, da for\u00addrin\u00adgen ikke tid\u00adli\u00adge\u00adre var opf\u00f8rt som en indt\u00e6gt.<\/p>\n\n\n\n S\u00e5 l\u00e6n\u00adge en ford\u00adring er hos inkas\u00adso\u00adbu\u00adre\u00adau\u00adet eller advo\u00adkat\u00adkon\u00adto\u00adret, for\u00adbli\u00adver den opf\u00f8rt i kre\u00addi\u00adto\u00adrens regnska\u00adber. Om der skal fore\u00adta\u00adges en v\u00e6r\u00addi\u00adre\u00adgu\u00adle\u00adring pr. balan\u00adce\u00adafs\u00adlut\u00adnings\u00adda\u00adto, og hvor\u00adn\u00e5r momsbel\u00f8\u00adbet m\u00e5 kor\u00adri\u00adge\u00adres p\u00e5 grund af uind\u00addri\u00advelig\u00adhed, afh\u00e6n\u00adger af sagens sta\u00adtus. En doku\u00admen\u00adter\u00adet over\u00adsigt over for\u00adl\u00f8\u00adbet fra rykker\u00ads\u00adkri\u00advel\u00adser til tvangsfuldbyr\u00addel\u00adse er her en hj\u00e6lp til at begrun\u00adde sagen over for skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne. N\u00e6r\u00adme\u00adre oply\u00ads\u00adnin\u00adger herom fin\u00addes i vores vej\u00adled\u00adning Kre\u00addit\u00ads\u00adty\u00adring for sm\u00e5 virksom\u00adhe\u00adder<\/a>.<\/p>\n\n\n\nDen afg\u00f8rende forskel: mods\u00e6tningen<\/h2>\n\n\n\n
Hvorn\u00e5r det kan v\u00e6re en god id\u00e9 at bruge et inkassobureau<\/h2>\n\n\n\n
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Hvorn\u00e5r er vejen til advokatkontoret kortere<\/h2>\n\n\n\n
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Skattem\u00e6ssige aspekter<\/h2>\n\n\n\n
Moms p\u00e5 inkasso- og advokatomkostninger<\/h3>\n\n\n\n
Omkostninger og refusioner i forbindelse med resultatopg\u00f8relsen<\/h3>\n\n\n\n
Salg af fordringer: Moms beregnes ikke p\u00e5 grundlag af k\u00f8bsprisen<\/h3>\n\n\n\n
Fordringer under inddrivelse<\/h3>\n\n\n\n
Hj\u00e6lp til beslutningstagning: Inkassobureau eller advokatfirma?<\/h2>\n\n\n\n