Executive Order Amending Executive Order On The Vat Refund System For Municipalities And Regions

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om momsrefusionsordning for kommuner og regioner

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=129244

Executive order amending Executive order on the VAT refund system for municipalities and regions

§ 1

In executive order No. 1492 by 14. December 2006 on the VAT refund system for municipalities and regions is amended as follows:

1. Annex 1 is replaced by the text in annex 1 to this notice.

§ 2

The notice shall enter into force on the 1. January 2010.
The Interior and the Ministry of Social Affairs, the 11. December 2009 Karen Ellemann-Jensen/Søren h. T Annex 1

Positive list











Artkonto





Funktion





 



 



Moms- og lønsums-

andelsprocent







 





 





 



 



(Drift: DR1)





(Asset: DR3)







Kommuner



 

 





5.9





0.32.31





Stadiums, sports grounds and swimming pools 55





85



 





5.9





0.32.35





Other recreational facilities



 



50





85



 





4.01)





3.22.08





Municipal special schools 25





85



 





4.6





3.22.10





Contribution to governmental and private schools



 



25





85



 





5.9





3.22.10





Contribution to governmental and private schools



 



25





85



 





4.6





3.22.12





After schools and Youth kostskoler



 



25





85



 





5.9





3.22.12





After schools and Youth kostskoler



 



25





85



 





5.9





3.22.18





Sports facilities for children and young people



 



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





Local grants



 



65





-



 





4.01)





4.62.82





The municipal rehabilitation and maintenance training



 



36 *





85



 





4.7 and 4.8





4.62.82





The municipal rehabilitation 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 *





-



 





4.01)





4.62.88





Health promotion and prevention



 



36 *





85



 





4.7 and 4.8





4.62.88





Health promotion and prevention



 



18 *





-



 





4.01)





4.62.89





Municipal health service



 



36 *





85



 





4.7 and 4.8





4.62.89





Municipal health service



 



18 *






-



 





4.01)





4.62.90





Other health care costs



 



36 *





85



 





4.7 and 4.8





4.62.90





Other health care costs



 



18 *





-



 





5.9





5.25.19





Grants to pool arrangements, private clubs and private institutions



 



25





-



 





4.01)





5.28.20





Foster families and places of residence, etc. for children and young people



 



25





-



 





4.01)





5.28.21





Preventive measures for children and young people



 



25





-



 





4.01)





5.28.23





Residential institutions for children and young people



 



25





-



 





4.02)





5.32.32





Care and care for the elderly and disabled



 



15





-



 





4.03)





5.32.32





Care and care for the elderly and disabled



 



30 *





-



 





4.04)





5.32.32





Care and care for the elderly and disabled



 



25





-



 





4.05)





5.32.33





Preventive action for older and disabled people



 



10





-



 





4.01)





5.32.34





Nursing homes and sheltered dwellings



 



55





-



 





5.26)





5.32.35





Devices, consumer goods, interior design and forwarding



 



75





-



 





4.01)





5.35.40





Advice and counselling institutions



 



40





-



 





4.01)





5.38.42





Residential facilities for people with special social problems



 



25





-



 





4.01)





5.38.44





Alcohol treatment and alcohol treatment home for injured



 



20





-



 





4.01)





5.38.45





Treatment of drug addicts



 



20





-



 





4.01)





5.38.50





Long-stay residential facilities



 



15





-



 





4.01)





5.38.52





Residential accommodation for temporary stay



 



15





-



 





5.9





5.38.58





Sheltered employment



 



25





85



 





5.9





5.38.59





Activity-and rights offerings



 



25





85



 





5.9





5.46.60





Introduction programmes, etc.



 



25





85



 





5.9





5.58.80





Rehabilitation



 



25





85



 





5.97)





5.68.98






Employment schemes



 



25





85



 





5.9





5.72.99





Other social purposes



 



15





-



 





Regions



 

 





4.01)





1.10.01





Hospitals



 



36 *





-



 





4.7 og 4.88)





1.10.01





Hospitals



 



18 *





-



 





4.09)





1.10.01





Hospitals



 



58 *





-



 





4.01)





2.10.01





Social promotions, special education and counseling



 



25





-



 





5.9





3.20.10





Grants for cultural activities



 



40





85



 





   



 



   



 

 

 

 









* Vat percentage includes a payroll cooperative cooperative percent.




1) is valid only for registrations on ejerforholds code 4 private.

2.) Applies only for registrations on grouping 009 Private providers of personal and practical assistance.

3) is valid only for registrations on grouping 004 home nursing, ejerforholds code 4 private.

4) only applies to registrations on grouping 012 and 013

5) is valid only for registrations on grouping 003 Replacement, relief and help etc. for the elderly and for people with significant disabilities, ejerforholds code 4 private.

6) does not apply to motor vehicles.

7) applies only to transactions on arts account 5.9, grouping 018 Expenditure by the teaching of Danish as a second language for enabled recipients and start aid recipients.

8) does not apply to expenditure on highly specialised treatment (national and regional patients).

9) only apply to services purchased from the Danish State Serum Institute.



Calculation of VAT and payroll cooperative percentages:

For each function on the positive list is calculated a VAT percentage that reflects the cooperative, what proportion of the cost of the benefit in question, which are subject to VAT. Similarly, there are, for those with * marked the relevant benefits, calculated a payroll cooperative percent, reflecting how great a proportion of the total cost of the benefit in question, there is wage costs. Payroll cooperative percentage is subsequently converted into VAT cooperative percentage by multiplying the percentage of cooperative with payroll (3.08/103,08)/(25/125), with private suppliers in the relevant fields, paying a payroll tax on 3.08% of the wage bill + surplus/deficit. Then is the converted payroll cooperative percent and sales tax percentage added together into one cooperative VAT and payroll cooperative percent. FX is payroll cooperative percentage for hospitals 70%, giving a sales tax and payroll cooperative percent at 11 (70 * (3.08/103,08)/(25/125) = 10.5).

Figure example of the amount for reimbursement for municipalities:

Given grant of 1,000 DKK (function 0.32.31 Stadium, sports facilities and swimming pools, nature 5.9).

Amount of refund: 1,000 DKK x 55% x 25/125 = 110 kr.

In the example, the following is recorded in the municipal budgetary and accounting system:




– Expense, excl. the calculated sales tax charge IE. 1,000 DKK 110 DKK = 890 kr. recorded at function 0.32.31 Stadium, sports facilities and swimming pools, nature of 5.9.

– The calculated sales tax charge, IE. 110 DKK recorded on function 7.65.87, grouping 003.

-Sales tax reimbursement, IE. 110 DKK recorded on function 7.65.87, grouping 002.



Figure example of the amount for reimbursement for regions:

Given grant of 1,000 DKK (function 1.10.01 hospitals, art 4.0).

Amount of refund: 1,000 DKK x 36% x 25/125 = 72 USD.

In the example, the following is recorded in the budgetary and accounting system for regions:




– Expense, excl. the calculated sales tax charge IE. 1,000 DKK – kr = 928 us $ 72. recorded on function 1.10.01 hospitals, art 4.0.

– The calculated sales tax charge, IE. 72 USD is registered on the function 5.80.95, grouping 003.

-Sales tax reimbursement, IE. 72 USD is registered on the function 5.80.95, grouping 002.