{"id":1045,"date":"2025-06-06T09:22:15","date_gmt":"2025-06-06T09:22:15","guid":{"rendered":"https:\/\/leyton.majjane.agency\/se\/insights\/articles\/fou-avdrag-produktutveckling-sverige\/"},"modified":"2025-06-06T09:22:15","modified_gmt":"2025-06-06T09:22:15","slug":"fou-avdrag-produktutveckling-sverige","status":"publish","type":"article","link":"https:\/\/leyton.com\/se\/insights\/articles\/fou-avdrag-produktutveckling-sverige\/","title":{"rendered":"Fr\u00e5n ingenj\u00f6rsarbete till FoU: N\u00e4r produktutveckling blir avdragsgill"},"content":{"rendered":"\n

FoU \u2013 ett brett begrepp i Skatteverkets \u00f6gon<\/mark><\/h2>\n\n\n\n

M\u00e5nga f\u00f6retag utvecklar nya produkter, tj\u00e4nster eller arbetss\u00e4tt utan att veta att det kan ge r\u00e4tt till skatteavdrag f\u00f6r forskning och utveckling \u2013 det s\u00e5 kallade forskningsavdraget<\/mark><\/a><\/strong>. Trots att avdraget funnits i flera \u00e5r \u00e4r det f\u00e5 som utnyttjar det. Ett vanligt missf\u00f6rst\u00e5nd \u00e4r att det bara g\u00e4ller universitet, forskningsinstitut eller stora teknikbolag. Det st\u00e4mmer inte.<\/p>\n\n\n\n

Det \u00e4r l\u00e4tt att tro att avdraget bara g\u00e4ller forskning i laboratorier eller avancerade tekniska uppfinningar. Det viktiga \u00e4r inte vad ni kallar projektet \u2013 utan vad ni faktiskt har f\u00f6rs\u00f6kt l\u00f6sa<\/strong>. Om ni under arbetets g\u00e5ng st\u00f6tt p\u00e5 problem d\u00e4r det inte funnits en tillg\u00e4nglig l\u00f6sning och om ni varit tvungna att testa er fram f\u00f6r att utveckla en ny fungerande l\u00f6sning, d\u00e5 kan det klassas som forskning och utveckling enligt skattereglerna.<\/p>\n\n\n\n

Tecken p\u00e5 FoU \u2013 st\u00e4mmer det h\u00e4r in p\u00e5 din produktutveckling?<\/mark><\/h2>\n\n\n\n

Det kan till exempel handla om att automatisera en manuell process. Ni vet vad ni vill uppn\u00e5, men inte hur ni ska uppn\u00e5 det. Och med ingen tillg\u00e4nglig l\u00f6sning f\u00f6r just ert problem har ni g\u00e5tt igenom flera tekniska utvecklingsmoment f\u00f6r att hitta r\u00e4tt. Ett annat exempel kan vara ett digitalt verktyg som ska anv\u00e4ndas p\u00e5 ett nytt s\u00e4tt, d\u00e4r design och logik beh\u00f6ver omarbetas flera g\u00e5nger innan det fungerar. Dessa situationer har n\u00e5got gemensamt: De inneh\u00e5ller os\u00e4kerhet, tekniska utmaningar och stegvis l\u00e4rande<\/strong> \u2013 och kan d\u00e4rmed r\u00e4knas som FoU enligt skatter\u00e4ttsliga definitioner.<\/p>\n\n\n\n

Men \u00e4ven om arbetet \u00e4r kvalificerat, \u00e4r det avg\u00f6rande att ni kan visa vad ni gjort. Det beh\u00f6ver inte vara n\u00e5gra avancerade rapporter, men ni m\u00e5ste kunna visa vem som gjort vad, n\u00e4r, och varf\u00f6r. En enkel tidslogg eller ett mejl med en teknisk diskussion kan r\u00e4cka l\u00e5ngt. Den stora fallgropen \u00e4r allts\u00e5 inte bristen p\u00e5 innovation \u2013 utan bristen p\u00e5 dokumentation.<\/p>\n\n\n\n

Dokumentation i dag kan ge skatteavdrag i framtiden<\/mark><\/h2>\n\n\n\n

Nu f\u00f6resl\u00e5s nya lag\u00e4ndringar<\/strong> som g\u00f6r FoU-avdraget \u00e4nnu mer tillg\u00e4ngligt. En statlig utredning<\/mark><\/a>, som presenterades i b\u00f6rjan av 2025, f\u00f6resl\u00e5r att kraven ska \u00e4ndras. Bland annat f\u00f6resl\u00e5s att man inte l\u00e4ngre m\u00e5ste visa att arbetet varit systematiskt enligt n\u00e5gon s\u00e4rskild metod, och det ska inte heller kr\u00e4vas att resultatet \u00e4r en helt ny eller v\u00e4sentligt f\u00f6rb\u00e4ttrad produkt. Det r\u00e4cker att syftet varit att f\u00f6rb\u00e4ttra n\u00e5got genom att hitta nya l\u00f6sningar p\u00e5 tekniska eller praktiska problem<\/strong>. \u00c4ven kravet p\u00e5 s\u00e4rskild kompetens slopas. F\u00f6rslaget inneb\u00e4r att betydligt fler typer av arbete, s\u00e4rskilt fr\u00e5n mindre f\u00f6retag, kommer att kunna omfattas av reglerna.<\/p>\n\n\n\n

De nya reglerna v\u00e4ntas b\u00f6rja g\u00e4lla den 1 januari 2026, men det arbete som utf\u00f6rs idag kan ligga till grund f\u00f6r framtida avdrag. D\u00e4rf\u00f6r \u00e4r det klokt att redan nu b\u00f6rja dokumentera de utvecklingsinsatser som g\u00f6rs, s\u00e4rskilt om det finns inslag av os\u00e4kerhet, testning eller probleml\u00f6sning.<\/p>\n\n\n\n

Vill du veta om ditt arbete kan omfattas?<\/mark><\/h2>\n\n\n\n

Tveka inte p\u00e5 att h\u00f6ra av dig till Leyton Sverige AB<\/strong> s\u00e5 hj\u00e4lper vi dig till ett lyckat avdrag.<\/p>\n\n\n\n

<\/div>\n\n\n\n
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Kontakta oss<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

FoU \u2013 ett brett begrepp i Skatteverkets \u00f6gon M\u00e5nga f\u00f6retag utvecklar nya produkter, tj\u00e4nster eller arbetss\u00e4tt utan att veta att det kan ge r\u00e4tt till skatteavdrag f\u00f6r forskning och utveckling \u2013 det s\u00e5 kallade forskningsavdraget. Trots att avdraget funnits i flera \u00e5r \u00e4r det f\u00e5 som utnyttjar det. Ett vanligt missf\u00f6rst\u00e5nd \u00e4r att det bara […]<\/p>\n","protected":false},"author":0,"featured_media":1046,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[105],"tags":[109],"expertise":[65],"class_list":["post-1045","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-expertis","tag-fou-avdrag","expertise-forskningsavdrag"],"acf":[],"yoast_head":"\nFoU-avdrag f\u00f6r produktutveckling i Sverige | Leyton Nordics<\/title>\n<meta name=\"description\" content=\"M\u00e5nga missar FoU-avdraget i Sverige. 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