{"id":1106,"date":"2022-06-21T19:03:02","date_gmt":"2022-06-21T19:03:02","guid":{"rendered":"https:\/\/wordpress.kulturtanken.app\/oslo\/?page_id=1106"},"modified":"2025-10-15T14:22:36","modified_gmt":"2025-10-15T14:22:36","slug":"prosedyre-og-fakturering","status":"publish","type":"page","link":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/prosedyre-og-fakturering\/","title":{"rendered":"Satser, l\u00f8nn og faktura"},"content":{"rendered":"\n<p>N\u00e5r DKS Oslo inng\u00e5r avtale med ut\u00f8ver eller kulturinstitusjon om oppdrag, kan pris fastsettes p\u00e5 tre ulike m\u00e5ter:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Honorarbasert pris: rammeavtalen som er <a href=\"https:\/\/www.denkulturelleskolesekken.no\/2023\/06\/05\/enighet-om-satsene-for-oppdrag-i-den-kulturelle-skolesekken-dks\/\" target=\"_blank\" rel=\"noreferrer noopener\">fremforhandlet av KS og Creo gjelder. <\/a> <\/li>\n\n\n\n<li>Pakkepris:  jf. f.eks. Scenekunstbrukets priser<\/li>\n\n\n\n<li>Institusjonspris: kulturinstitusjoner med egne tariffavtaler<\/li>\n<\/ol>\n\n\n\n<p><strong>Honorarbasert pris fra 1. august 2025<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dagsats n\u00e6ringsdrivende: 6073,-<\/li>\n\n\n\n<li>Dagsats frilansere: 5323,-<\/li>\n\n\n\n<li>Honorar for m\u00f8ter og forarbeid\/preproduksjon, per time:<br>&#8211; N\u00e6ringsdrivende: kr.&nbsp;845,-<br>&#8211; Frilans: 741,-<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>Sende faktura eller l\u00f8nnsskjema til DKS Oslo <\/strong><\/strong><\/h2>\n\n\n<div id=\"pl-gb1106-69f5cfd058588\"  class=\"panel-layout wp-block-siteorigin-panels-layout-block\" ><div id=\"pg-gb1106-69f5cfd058588-0\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-gb1106-69f5cfd058588-0\" ><div id=\"pgc-gb1106-69f5cfd058588-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-gb1106-69f5cfd058588-0-0-0\" class=\"so-panel widget widget_sow-accordion panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-gb1106-69f5cfd058588-0-0-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-accordion so-widget-sow-accordion-default-51a20a63add1-1106\"\n\t\t\t\n\t\t><div>\n\t<div class=\"sow-accordion\">\n\t\t\t<div class=\"sow-accordion-panel\n\t\t\t\t\"\n\t\t\tdata-anchor-id=\"fakturainformasjon\">\n\t\t\t\t<div class=\"sow-accordion-panel-header-container\" role=\"heading\" aria-level=\"2\">\n\t\t\t\t\t<div class=\"sow-accordion-panel-header\" tabindex=\"0\" role=\"button\" id=\"accordion-label-fakturainformasjon\" aria-controls=\"accordion-content-fakturainformasjon\" aria-expanded=\"false\">\n\t\t\t\t\t\t<div class=\"sow-accordion-title sow-accordion-title-icon-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tFakturainformasjon\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"sow-accordion-open-close-button\">\n\t\t\t\t\t\t\t<div class=\"sow-accordion-open-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf218;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"sow-accordion-close-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf209;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<div\n\t\t\t\tclass=\"sow-accordion-panel-content\"\n\t\t\t\trole=\"region\"\n\t\t\t\taria-labelledby=\"accordion-label-fakturainformasjon\"\n\t\t\t\tid=\"accordion-content-fakturainformasjon\"\n\t\t\t\tstyle=\"display: none;\"\t\t\t>\n\t\t\t\t<div class=\"sow-accordion-panel-border\">\n\t\t\t\t\t<p>Faktura m\u00e5 sendes i EFH-format, ikke per e-post. Benytt et program tilrettelagt for EHF, Sendregning.no, Conta Faktura eller lignende.<\/p>\n<p>Det er opptil 30 dager behandlingstid.<\/p>\n<p>Faktura skal spesifiseres med f\u00f8lgende informasjon:<\/p>\n<ul>\n<li><strong>Oppdragsgiver:<\/strong> DKS Utdanningsetaten, Oslo kommune, Fakturasentralen<\/li>\n<li><strong>Adresse<\/strong> Pb 6532 Etterstad, 0606 Oslo<\/li>\n<li><strong>Org.nr:<\/strong> 976 820 037<\/li>\n<li><strong>Referanse:<\/strong> Ressursnummer 13973015<\/li>\n<li><strong>\u00c5pent tekstfelt:<\/strong> DKS &laquo;tittel p\u00e5 produksjonen&raquo;, periode, navn til kontaktperson i DKS<\/li>\n<\/ul>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n\n<div id=\"pl-gb1106-69f5cfd09c2ff\"  class=\"panel-layout wp-block-siteorigin-panels-layout-block\" ><div id=\"pg-gb1106-69f5cfd09c2ff-0\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-gb1106-69f5cfd09c2ff-0\" ><div id=\"pgc-gb1106-69f5cfd09c2ff-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-gb1106-69f5cfd09c2ff-0-0-0\" class=\"so-panel widget widget_sow-accordion panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-gb1106-69f5cfd09c2ff-0-0-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-accordion so-widget-sow-accordion-default-51a20a63add1-1106\"\n\t\t\t\n\t\t><div>\n\t<div class=\"sow-accordion\">\n\t\t\t<div class=\"sow-accordion-panel\n\t\t\t\t\"\n\t\t\tdata-anchor-id=\"utbetaling-av-lonn\">\n\t\t\t\t<div class=\"sow-accordion-panel-header-container\" role=\"heading\" aria-level=\"2\">\n\t\t\t\t\t<div class=\"sow-accordion-panel-header\" tabindex=\"0\" role=\"button\" id=\"accordion-label-utbetaling-av-l%c3%b8nn\" aria-controls=\"accordion-content-utbetaling-av-l%c3%b8nn\" aria-expanded=\"false\">\n\t\t\t\t\t\t<div class=\"sow-accordion-title sow-accordion-title-icon-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tUtbetaling av l\u00f8nn\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"sow-accordion-open-close-button\">\n\t\t\t\t\t\t\t<div class=\"sow-accordion-open-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf218;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"sow-accordion-close-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf209;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<div\n\t\t\t\tclass=\"sow-accordion-panel-content\"\n\t\t\t\trole=\"region\"\n\t\t\t\taria-labelledby=\"accordion-label-utbetaling-av-l%c3%b8nn\"\n\t\t\t\tid=\"accordion-content-utbetaling-av-l%c3%b8nn\"\n\t\t\t\tstyle=\"display: none;\"\t\t\t>\n\t\t\t\t<div class=\"sow-accordion-panel-border\">\n\t\t\t\t\t<p>\u00d8nsker du \u00e5 motta l\u00f8nn, m\u00e5 dette avtales med din kontaktperson i DKS. L\u00f8nn utbetales den 12. i hver m\u00e5ned. L\u00f8nnsskjema m\u00e5 sendes innen den 20. m\u00e5neden f\u00f8r.<\/p>\n<ol>\n<li>Fyll ut l\u00f8nnskjemaet: <a href=\"https:\/\/forms.office.com\/e\/fSCK2fhgXY?origin=lprLink\">https:\/\/forms.office.com\/e\/fSCK2fhgXY?origin=lprLink<\/a><\/li>\n<\/ol>\n<p>2. Send en e-post til dks@osloskolen.no n\u00e5r skjemaet er fylt ut.<\/p>\n<p>For alt annet enn honorar, send faktura. Gjelder dekning av eventuelle utlegg som reise, diett, opphold, materiell o.l.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n\n<div id=\"pl-gb1106-69f5cfd09c935\"  class=\"panel-layout wp-block-siteorigin-panels-layout-block\" ><div id=\"pg-gb1106-69f5cfd09c935-0\"  class=\"panel-grid panel-has-style\" ><div class=\"panel-row-style panel-row-style-for-gb1106-69f5cfd09c935-0\" ><div id=\"pgc-gb1106-69f5cfd09c935-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-gb1106-69f5cfd09c935-0-0-0\" class=\"so-panel widget widget_sow-accordion panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-gb1106-69f5cfd09c935-0-0-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-accordion so-widget-sow-accordion-default-51a20a63add1-1106\"\n\t\t\t\n\t\t><div>\n\t<div class=\"sow-accordion\">\n\t\t\t<div class=\"sow-accordion-panel\n\t\t\t\t\"\n\t\t\tdata-anchor-id=\"honorar-faktura-eller-lonn\">\n\t\t\t\t<div class=\"sow-accordion-panel-header-container\" role=\"heading\" aria-level=\"2\">\n\t\t\t\t\t<div class=\"sow-accordion-panel-header\" tabindex=\"0\" role=\"button\" id=\"accordion-label-honorar-faktura-eller-l%c3%b8nn\" aria-controls=\"accordion-content-honorar-faktura-eller-l%c3%b8nn\" aria-expanded=\"false\">\n\t\t\t\t\t\t<div class=\"sow-accordion-title sow-accordion-title-icon-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tHonorar &#8211; faktura eller l\u00f8nn?\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"sow-accordion-open-close-button\">\n\t\t\t\t\t\t\t<div class=\"sow-accordion-open-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf218;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"sow-accordion-close-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf209;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<div\n\t\t\t\tclass=\"sow-accordion-panel-content\"\n\t\t\t\trole=\"region\"\n\t\t\t\taria-labelledby=\"accordion-label-honorar-faktura-eller-l%c3%b8nn\"\n\t\t\t\tid=\"accordion-content-honorar-faktura-eller-l%c3%b8nn\"\n\t\t\t\tstyle=\"display: none;\"\t\t\t>\n\t\t\t\t<div class=\"sow-accordion-panel-border\">\n\t\t\t\t\t<p data-start=\"298\" data-end=\"367\">Som oppdragstaker kan du velge hvordan du vil motta honoraret ditt:<\/p>\n<ul data-start=\"368\" data-end=\"476\">\n<li data-start=\"368\" data-end=\"423\">\n<p data-start=\"370\" data-end=\"423\"><strong data-start=\"370\" data-end=\"401\">Selvstendig n\u00e6ringsdrivende<\/strong> \u2013 du sender faktura<\/p>\n<\/li>\n<li data-start=\"424\" data-end=\"476\">\n<p data-start=\"426\" data-end=\"476\"><strong data-start=\"426\" data-end=\"450\">Frilanser\/l\u00f8nnstaker<\/strong> \u2013 du sender l\u00f8nnsskjema<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"478\" data-end=\"555\">\ud83d\udc49 DKS Oslo anbefaler faktura, fordi det gir enklere og raskere utbetaling.<\/p>\n<hr data-start=\"557\" data-end=\"560\" \/>\n<h5 data-start=\"562\" data-end=\"594\">Frilanser \u2013 hva betyr det?<\/h5>\n<ul data-start=\"595\" data-end=\"864\">\n<li data-start=\"595\" data-end=\"678\">\n<p data-start=\"597\" data-end=\"678\">Du st\u00e5r i en mellomstilling mellom arbeidstaker og selvstendig n\u00e6ringsdrivende.<\/p>\n<\/li>\n<li data-start=\"679\" data-end=\"735\">\n<p data-start=\"681\" data-end=\"735\">Skattemyndighetene regner deg som <strong data-start=\"715\" data-end=\"732\">l\u00f8nnsmottaker<\/strong>.<\/p>\n<\/li>\n<li data-start=\"736\" data-end=\"864\">\n<p data-start=\"738\" data-end=\"864\">Oppdragsgiver betaler arbeidsgiveravgift (14,1 %). Derfor blir honoraret ditt lavere enn for en selvstendig n\u00e6ringsdrivende.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"866\" data-end=\"881\"><strong data-start=\"866\" data-end=\"879\">Fordeler:<\/strong><\/p>\n<ul data-start=\"882\" data-end=\"1110\">\n<li data-start=\"882\" data-end=\"922\">\n<p data-start=\"884\" data-end=\"922\">Du trenger ikke organisasjonsnummer.<\/p>\n<\/li>\n<li data-start=\"923\" data-end=\"954\">\n<p data-start=\"925\" data-end=\"954\">Du slipper \u00e5 f\u00f8re regnskap.<\/p>\n<\/li>\n<li data-start=\"955\" data-end=\"984\">\n<p data-start=\"957\" data-end=\"984\">Du blir ikke MVA-pliktig.<\/p>\n<\/li>\n<li data-start=\"985\" data-end=\"1033\">\n<p data-start=\"987\" data-end=\"1033\">Skatten trekkes automatisk av oppdragsgiver.<\/p>\n<\/li>\n<li data-start=\"1034\" data-end=\"1110\">\n<p data-start=\"1036\" data-end=\"1110\">Du leverer skattemelding som arbeidstaker og har rett til minstefradrag.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1112\" data-end=\"1126\"><strong data-start=\"1112\" data-end=\"1124\">Ulemper:<\/strong><\/p>\n<ul data-start=\"1127\" data-end=\"1551\">\n<li data-start=\"1127\" data-end=\"1184\">\n<p data-start=\"1129\" data-end=\"1184\">F\u00e6rre sosiale rettigheter enn en vanlig arbeidstaker.<\/p>\n<\/li>\n<li data-start=\"1185\" data-end=\"1303\">\n<p data-start=\"1187\" data-end=\"1303\">Oppdragsgiver har ikke sykepengeansvar. Du f\u00e5r sykepenger fra NAV f\u00f8rst fra dag 17 (kan kj\u00f8pe tilleggsforsikring).<\/p>\n<\/li>\n<li data-start=\"1304\" data-end=\"1415\">\n<p data-start=\"1306\" data-end=\"1415\">Du har ikke automatisk rett til feriepenger eller pensjonsordning (m\u00e5 eventuelt avtales eller ordnes selv).<\/p>\n<\/li>\n<li data-start=\"1416\" data-end=\"1501\">\n<p data-start=\"1418\" data-end=\"1501\">Ingen rett til yrkesskadeforsikring eller yrkesskadetrygd (kan tegnes frivillig).<\/p>\n<\/li>\n<li data-start=\"1502\" data-end=\"1551\">\n<p data-start=\"1504\" data-end=\"1551\">P\u00e5 visse vilk\u00e5r kan du ha rett til dagpenger.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1553\" data-end=\"1556\" \/>\n<h5 data-start=\"1558\" data-end=\"1591\">Selvstendig n\u00e6ringsdrivende<\/h5>\n<ul data-start=\"1592\" data-end=\"1807\">\n<li data-start=\"1592\" data-end=\"1628\">\n<p data-start=\"1594\" data-end=\"1628\">Du sender faktura for honoraret.<\/p>\n<\/li>\n<li data-start=\"1629\" data-end=\"1729\">\n<p data-start=\"1631\" data-end=\"1729\">Honoraret er h\u00f8yere enn for frilansere, fordi oppdragsgiver <strong data-start=\"1691\" data-end=\"1699\">ikke<\/strong> betaler arbeidsgiveravgift.<\/p>\n<\/li>\n<li data-start=\"1730\" data-end=\"1807\">\n<p data-start=\"1732\" data-end=\"1807\">Du har selv ansvar for skatt og regnskap<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2071\" data-end=\"2074\" \/>\n<h5 data-start=\"2076\" data-end=\"2097\">Kort oppsummert<\/h5>\n<ul data-start=\"2098\" data-end=\"2440\">\n<li data-start=\"2098\" data-end=\"2213\">\n<p data-start=\"2100\" data-end=\"2213\"><strong data-start=\"2100\" data-end=\"2114\">Frilanser:<\/strong> Sender l\u00f8nnsskjema \u2192 oppdragsgiver trekker skatt og betaler arbeidsgiveravgift \u2192 lavere honorar.<\/p>\n<\/li>\n<li data-start=\"2214\" data-end=\"2327\">\n<p data-start=\"2216\" data-end=\"2327\"><strong data-start=\"2216\" data-end=\"2248\">Selvstendig n\u00e6ringsdrivende:<\/strong> Sender faktura \u2192 h\u00f8yere honorar, men du m\u00e5 selv ordne skatt, (evt.) mva. og pensjon.<\/p>\n<\/li>\n<li data-start=\"2328\" data-end=\"2440\">\n<p data-start=\"2330\" data-end=\"2440\">For utlegg (reise, opphold, diett, materiell osv.) kan <strong data-start=\"2385\" data-end=\"2423\">b\u00e5de frilansere og n\u00e6ringsdrivende<\/strong> sende faktura.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n\n<div id=\"pl-gb1106-69f5cfd09cf2a\"  class=\"panel-layout wp-block-siteorigin-panels-layout-block\" ><div id=\"pg-gb1106-69f5cfd09cf2a-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-gb1106-69f5cfd09cf2a-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-gb1106-69f5cfd09cf2a-0-0-0\" class=\"so-panel widget widget_sow-accordion panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-gb1106-69f5cfd09cf2a-0-0-0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-accordion so-widget-sow-accordion-default-51a20a63add1-1106\"\n\t\t\t\n\t\t><div>\n\t<div class=\"sow-accordion\">\n\t\t\t<div class=\"sow-accordion-panel\n\t\t\t\t\"\n\t\t\tdata-anchor-id=\"merverdiavgift-mva\">\n\t\t\t\t<div class=\"sow-accordion-panel-header-container\" role=\"heading\" aria-level=\"2\">\n\t\t\t\t\t<div class=\"sow-accordion-panel-header\" tabindex=\"0\" role=\"button\" id=\"accordion-label-merverdiavgift-mva\" aria-controls=\"accordion-content-merverdiavgift-mva\" aria-expanded=\"false\">\n\t\t\t\t\t\t<div class=\"sow-accordion-title sow-accordion-title-icon-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tMerverdiavgift (mva)\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"sow-accordion-open-close-button\">\n\t\t\t\t\t\t\t<div class=\"sow-accordion-open-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf218;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"sow-accordion-close-button\">\n\t\t\t\t\t\t\t\t<span class=\"sow-icon-ionicons\" data-sow-icon=\"&#xf209;\"\n\t\t \n\t\taria-hidden=\"true\"><\/span>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<div\n\t\t\t\tclass=\"sow-accordion-panel-content\"\n\t\t\t\trole=\"region\"\n\t\t\t\taria-labelledby=\"accordion-label-merverdiavgift-mva\"\n\t\t\t\tid=\"accordion-content-merverdiavgift-mva\"\n\t\t\t\tstyle=\"display: none;\"\t\t\t>\n\t\t\t\t<div class=\"sow-accordion-panel-border\">\n\t\t\t\t\t<p data-start=\"231\" data-end=\"317\">N\u00e5r du sender samlefaktura til DKS Oslo (Utdanningsetaten), gjelder f\u00f8lgende regler:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol data-start=\"319\" data-end=\"885\">\n<li data-start=\"319\" data-end=\"460\">\n<p data-start=\"322\" data-end=\"364\"><strong data-start=\"322\" data-end=\"362\">Hvis du f\u00e5r refundert mva. fra staten<\/strong><\/p>\n<ul data-start=\"368\" data-end=\"460\">\n<li data-start=\"368\" data-end=\"418\">\n<p data-start=\"370\" data-end=\"418\">Fakturaen til DKS Oslo skal v\u00e6re <strong data-start=\"403\" data-end=\"415\">uten mva<\/strong>.<\/p>\n<\/li>\n<li data-start=\"422\" data-end=\"460\">\n<p data-start=\"424\" data-end=\"460\">(MVA kan bare refunderes \u00e9n gang.)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"462\" data-end=\"606\">\n<p data-start=\"465\" data-end=\"547\"><strong data-start=\"465\" data-end=\"545\">Hvis du betaler underleverand\u00f8rer inkl. mva., men selv ikke f\u00e5r refundert mva.<\/strong><\/p>\n<ul data-start=\"551\" data-end=\"606\">\n<li data-start=\"551\" data-end=\"606\">\n<p data-start=\"553\" data-end=\"606\">Fakturaen til DKS Oslo skal v\u00e6re <strong data-start=\"586\" data-end=\"603\">inkludert mva<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"608\" data-end=\"885\">\n<p data-start=\"611\" data-end=\"643\"><strong data-start=\"611\" data-end=\"641\">Hvis du fakturerer med mva.<\/strong><\/p>\n<ul data-start=\"647\" data-end=\"885\">\n<li data-start=\"647\" data-end=\"683\">\n<p data-start=\"649\" data-end=\"683\">Pass p\u00e5 \u00e5 bruke riktig mva.-sats.<\/p>\n<\/li>\n<li data-start=\"687\" data-end=\"885\">\n<p data-start=\"689\" data-end=\"771\">Dersom det er flere ulike satser, m\u00e5 de spesifiseres hver for seg. For eksempel:<\/p>\n<ul data-start=\"777\" data-end=\"885\">\n<li data-start=\"777\" data-end=\"827\">\n<p data-start=\"779\" data-end=\"827\">Utgifter til lokaler: kr XX + 25 % mva. = kr XX<\/p>\n<\/li>\n<li data-start=\"833\" data-end=\"885\">\n<p data-start=\"835\" data-end=\"885\">Utgifter til billetter: kr XX + 12 % mva. = kr XX<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e5r DKS Oslo inng\u00e5r avtale med ut\u00f8ver eller kulturinstitusjon om oppdrag, kan pris fastsettes p\u00e5 tre ulike m\u00e5ter: Honorarbasert pris fra 1. august 2025 Sende faktura eller l\u00f8nnsskjema til DKS Oslo<\/p>\n","protected":false},"author":13,"featured_media":2186,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1106","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/pages\/1106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/comments?post=1106"}],"version-history":[{"count":61,"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/pages\/1106\/revisions"}],"predecessor-version":[{"id":3334,"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/pages\/1106\/revisions\/3334"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/media\/2186"}],"wp:attachment":[{"href":"https:\/\/www.denkulturelleskolesekken.no\/oslo\/wp-json\/wp\/v2\/media?parent=1106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}