Key Benefits:
Publication of the amendment of the notification of VAT refund arrangements for municipalities and regions
§ 1
Notice no. 1492 by 14. December 2006 on the VAT reimbursement scheme for municipalities and regions, as amended by the notice No 1602 of 21. December 2007 and procladition no. 1182 of 2. In December 2008, the following changes are made :
1. Appendix 1 the text of Annex 1 shall be replaced by this notice.
§ 2
The announcement shall enter into force on the 15th. September 2009, and has effect from 1. January, 2009.
Appendix 1
Positive List
|
ArtAccount
|
Action
|
|
VAT and wage-sum-
andelingual
|
||||
|
|
|
|
(Drift : DR1)
|
(Facilities : DR3)
|
|||
|
Municipalities
|
|||||||
|
5.9
|
0.32.31
|
Stadium, PE and Swimtails
|
55
|
85
|
|||
|
5.9
|
0.32.35
|
Other recreational facilities
|
50
|
85
|
|||
|
4.0 1)
|
3.22.08
|
Municipal special schools
|
25
|
85
|
|||
|
4.6
|
3.22.10
|
Contributions to governmental and private schools
|
25
|
85
|
|||
|
5.9
|
3.22.10
|
Contributions to governmental and private schools
|
25
|
85
|
|||
|
4.6
|
3.22.12
|
Autumn schools and youth school schools
|
25
|
85
|
|||
|
5.9
|
3.22.12
|
Autumn schools and youth school schools
|
25
|
85
|
|||
|
5.9
|
3.22.18
|
Children and young people's facilities,
|
55
|
85
|
|||
|
5.9
|
3.35.60
|
Museums
|
25
|
85
|
|||
|
5.9
|
3.35.63
|
Music events
|
10
|
85
|
|||
|
5.9
|
3.35.64
|
Other cultural tasks
|
40
|
85
|
|||
|
5.9
|
3.38.74
|
Room Supplements
|
65
|
-
|
|||
|
4.0 1)
|
4.62.82
|
Municipality Retraining and Maintenance training
|
36 *
|
85
|
|||
|
4.7 and 4.8
|
4.62.82
|
Municipality Retraining and Maintenance training
|
18 *
|
-
|
|||
|
5.2
|
4.62.85
|
Municipal dental care
|
26.
|
85
|
|||
|
4.7 and 4.8
|
4.62.85
|
Municipal dental care
|
18 *
|
-
|
|||
|
4.0 1)
|
4.62.88
|
Health promotion and prevention
|
36 *
|
85
|
|||
|
4.7 and 4.8
|
4.62.88
|
Health promotion and prevention
|
18 *
|
-
|
|||
|
4.0 1)
|
4.62.89
|
Municipal Health Services
|
36 *
|
85
|
|||
|
4.7 and 4.8
|
4.62.89
|
Municipal Health Services
|
18 *
|
-
|
|||
|
4.0 1)
|
4.62.90
|
Other health costs
|
36 *
|
85
|
|||
|
4.7 and 4.8
|
4.62.90
|
Other health costs
|
18 *
|
-
|
|||
|
5.9
|
5.25.19
|
Deposits to pool schemes, private clubs and private institutions
|
25
|
-
|
|||
|
4.0 1)
|
5.28.20
|
Foster families and places of residence, etc. for children and young people
|
25
|
-
|
|||
|
4.0 1)
|
5.28.21
|
Preventive measures for children and young people
|
25
|
-
|
|||
|
4.0 1)
|
5.28.23
|
Children of the children and adots
|
25
|
-
|
|||
|
4.0 2)
|
5.32.32
|
Care and concern and so on of elderly and disabled persons
|
15
|
-
|
|||
|
4.0 3)
|
5.32.32
|
Care and concern and so on of elderly and disabled persons
|
30 *
|
-
|
|||
|
4.0 4)
|
5.32.32
|
Care and concern and so on of elderly and disabled persons
|
25
|
-
|
|||
|
4.0 5)
|
5.32.33
|
Preventive efforts for elderly and disabled persons
|
10
|
-
|
|||
|
4.0 1)
|
5.32.34
|
Nursing homes and sheltered homes
|
55
|
-
|
|||
|
5.2 6)
|
5.32.35
|
Utility, consumer goods, accommodation and carriage of goods
|
75
|
-
|
|||
|
4.0 1)
|
5.35.40
|
Consulting and consulting institutions
|
40
|
-
|
|||
|
4.0 1)
|
5.38.42
|
Booffers for people with special social problems
|
25
|
-
|
|||
|
4.0 1)
|
5.38.45
|
Treatment of drug addicts
|
20
|
-
|
|||
|
4.0 1)
|
5.38.50
|
Longer stay Booffers
|
15
|
-
|
|||
|
4.0 1)
|
5.38.52
|
Interim Interstay Booffers
|
15
|
-
|
|||
|
5.9
|
5.38.58
|
Protected employment
|
25
|
85
|
|||
|
5.9
|
5.38.59
|
Activity and Commandment Offerings
|
25
|
85
|
|||
|
5.9
|
5.46.60
|
Introduction programs, etc.
|
25
|
85
|
|||
|
5.9
|
5.58.80
|
Revalidation
|
25
|
85
|
|||
|
5.9 7)
|
5.68.98
|
Employment arrangements
|
25
|
85
|
|||
|
5.9
|
5.72.99
|
Other social uses
|
15
|
-
|
|||
|
Regions
|
|||||||
|
4.0 1)
|
1.10.01
|
Hospitals
|
36 *
|
-
|
|||
|
4.7 and 4.8 8)
|
1.10.01
|
Hospitals
|
18 *
|
-
|
|||
|
4.0 9)
|
1.10.01
|
Hospitals
|
58 *
|
-
|
|||
|
4.0 1)
|
2.10.01
|
Social Offerings, Special Training and Consulting
|
25
|
-
|
|||
|
5.9
|
3.20.10
|
Deposits to cultural activities
|
40
|
85
|
|||
|
|
|
||||||
* The tax share percentage contains a labor summon percentage.
1) Applies only to registrations for owner content code 4 private.
2) Applies only to registrations of grouping 009 Private contractors of personal and practical help.
3) Applies only to entries on grouping 004 Home Health Care, Ownership Code 4 private.
4) Applies only for registrations of grouping 012 and 013
5) Applies only to registrations of grouping 003 Resolution, relief and assistance, etc. for the elderly and to persons with significantly reduced functional capacity, owner, code 4 private.
6) Applicable to motor vehicles.
7) Applies only to entries on account account entries of type account, 5.9, grouping 018 Expenses in Danish as a second language class for enabled cash help receivers and start-help recipients.
8) Does not apply to highly specialised treatment costs (country and country subs).
9) Applies only to benefits purchased from the Statens Serum Institute.
Calculation of VAT and wage summon percentages :
For each operation on the positive list, a VAT percentage is calculated that reflects the proportion of the expenditure on the relevant benefit, which is VAT-based. Similarly, for those with * marked relevant benefits, they calculated a salary sum which reflects the proportion of total expenditure on the relevant benefit paid. The salary summary rate is subsequently converted to the VAT rate by multiplied by the pay summary by multiplied by (3 ,08/103 ,08 )/( 25/125), as private suppliers, on the relevant areas, pay a cost summary tax at 3.08%. of the salary sum + surplus / deficit. After that, the revenue percentage and the VAT rate of VAT have been added to one VAT and wage sum percentage. Fx is the labor summary for hospitals 70 pct., which provides a value added tax and wage summon on 11 (70 * (3.08/103 ,08 )/ (25/125) =10, 5).
The policy example of the amount for the amount of the municipalities reimbursement :
A $1,000 grant is granted. (function 0.32.31 Stadium, PE and swimtails, type 5.9).
Amount of reimbursement : 1000 kr. x 55% x 25 /125 = 110 kr.
The following shall be recorded in the following example in the municipal budget and accounting system :
-WHAT? Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -$110. = 890 kr. be registered at the function .32.31 stadiums, sports systems and swimming pools, type 5.9.
-WHAT? The estimated VAT cost, i.e. 110 kr. be registered on function 7.65.87, grouping 003.
-WHAT? The VAT reimbursement, that is, 110 kr. will be registered on function 7.65.87, grouping 002.
The example of the amount for the amount of reimbursement for regions :
A $1,000 grant is granted. (function 1.10.01 Nurses, type 4.0).
Amount of reimbursement : 1000 kr. x 36% x 25 /125 = 72 kr.
The following shall be recorded in the following examples in the budget and accounting system for regions :
-WHAT? Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -Seventy-two. = 928 kr. will be registered on function 1.10.01 Nurses, type 4.0.
-WHAT? The estimated VAT cost, i.e. $7,000. be registered on function 5.80.95, grouping 003.
-WHAT? The VAT reimbursement, that is, $7,000. be registered on function 5.80.95, grouping 002.
