Skatteverkets nya vägledning kastar ljus på tidigare obesvarade frågor. Bland annat om ni behöver betala tillbaka den moms ni har fått ut och om ni måste avregistrera er – eller inte. Nedan har vi listat några frågor och besvarat dem. Om ni bara uttaxerar medlemmar enligt andelstalen, det vill säga en klassisk uttaxering, ska ni […]
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