Key Benefits:
Chapter 1 Reimbursement amount for reimbursement
Chapter 2 Loaging of reimbursement amounts
Chapter 3 Dispensing option
Chapter 4 Entry into force
Publication of the VAT reimbursement scheme for municipalities and regions
In accordance with paragraph 1 (1), 2 and paragraph 1. 3, and Section 3 of Law No 497 of 7. June 2006 on the level of competition between the Community and the regions ' own production and the purchase of services from external suppliers in relation to value added tax, etc., as amended by Law No 2. 1548 of 21. In December 2010 :
Chapter 1
Reimbursement amount for reimbursement
§ 1. The amounts refunded by the reimbursement scheme include VAT payments from municipalities and regions in relation to the purchase of goods and services that are posted to the principal accounts 0-6 of the budget and accounting system for municipalities and the main accounts 0-4 of the budget and accounting system for regions, with the exception of VAT payments, which can be deduded from VAT in a VAT accounting year. In addition, certain expenses shall be reimbursed for the cost of labor cost, which is indirectly borne by municipalities and regions.
Paragraph 2. The amounts referred to in paragraph 1. 1 is determined as the sum of the following expenditure on VAT and the cost of labor cost :
1) All expenses related to VAT relating to expenditure (excl. expenditure incurred in main account 1. Supply business in the budget and accounting system for municipalities), which are accountancy-after the authorized accounting rules of the Domestic and Health and Ministry of the Interior and the Ministry of Health and the Ministry of the Ministry of the Internal Affairs of the Internal Affairs and Health Services-the account-
a) Mainart 2 goods purchases, exclaus. Species 2.6 Purchase of land and buildings (excl. VAT).
b) 4.5 Entrepreneur and Crafts Services.
c) 4.9 Øvrich services, etc.
d) The inventory does not include the municipalities ' s VAT expenditure on function 2.32.31 Busoperations, 2.32.33 Fargo operations, 2.32.35 Railway operations and 5.32.30 Elder housing, as well as the VAT expenditure of the regions on function 3.10.01 Advance to road companies and 2.10.30 Alms. Counselor.
2) Certain expenditure on VAT and cost summary, which is indirectly borne by municipalities and regions via payment and subsidy schemes. The amounts included in the system of reimbursement shall be calculated as the proportion of the accounts entered in the accounts or the region, multiplied by the VAT percentages specified in Annex 1 and the applicable VAT rate, divided by the sum of the VAT rate and 100, cf. the calculation examples set out in the Annex. Payment and grant schemes which, according to the registration rules of the Domestic and Health Department, are recorded on other functions, are not part of the amount of the refund.
§ 2. The VAT costs of the Joint Local Authority (VAT) and indirect paid labor cost, cf. Section 1 is notified to the reimbursement of the municipality which is the accounting officer for the community.
Paragraph 2. Joint local authority companies, which for administrative reasons are autonomous accounting officers, may, if there is approval from the Ministry of the Domestic and Health, in accordance with the provisions of the Ministry of Health and Health. however, paragraph 1 3, notification of reimbursement claims from the reimbursement system through the Community's municipalities.
Paragraph 3. However, self-employed co-municipal companies within the areas of the area of rescue preparedness and central laundry are exempt from the approval of paragraph 1. 2.
Paragraph 4. Independent accounting-leading joint local authority supply and utilities and road companies cannot obtain approval under paragraph 1. 2.
§ 3. The local authorities and the regions may notify the acontoms and wage-cost pantograph, cf. section 1, to self-weighting institutions with the operating agreement for reimbursement from the reimbursement system, until the accounting institution ' s accounts shall be recorded with an artsspecification in respect of the clearance of the municipalities or the region.
Paragraph 2. The annual statement of the auditor shall bear the declaration of reimbursement requirements for the reimbursement scheme not to include the amount of acontoms and the cost summary in accordance with paragraph 1. 1.
§ 4. Purchase-out costs included in the calculation of rent are not covered by the reimbursement.
Paragraph 2. The derogation in accordance with paragraph 1 1 is managed in the manner that the calculated refund in accordance with the rules in section 1 is reduced by an amount calculated as 7,5%. of the book ' s revenue on account of 7.1 own rent-based income.
Paragraph 3. Livestock income recorded at the nature of 7.1, function 5.32.30 Elder housing, 2.32.31 Busoperation, 2.32.33 Fargo operations, 2.32.35 Railway operations, 3.10.01 Obliterated payments to road companies and 2.10.30 Alms of ageing shall not be covered by the provisions of section 4 (1). One and two.
§ 5. Purchase-out costs incurred by the purchase of goods and services financed by contributions and grants to the municipality or region are not covered by the reimbursement.
Paragraph 2. The derogation in accordance with paragraph 1 1 is managed in the manner that the calculated refund in accordance with the rules in section 1 is reduced by an amount corresponding to 17,5%. the income of the municipality or region from the following grants and contributions. The amount shall be shown on the monthly balance inventory as deduction under corrections :
1) Operations and plant grants from foundations, private associations, institutions and so on.
2) Hipts from the EU's structural funds distributed by the Danish state, and direct construction subsidies from the European Union.
3) Loans which, due to the favourable conditions of payment of interest and payment, should not be taken into account for the municipality or the region ' s borrowing under the Commissioning of the Communes and Health Ministry of the municipalities ' borrowing and notification of the municipalities guarantees, etc. and the announcement by the Ministry of the Regions on the borrowing and the granting of guarantees of the regions and so on.
Paragraph 3. Deposits to research registered to function 1.10.01 Nurses shall be excluded from repayment after paragraph 1. 2.
§ 6. If an installation for which VAT has been reimbursed for a period of five years is sold, the reimbursed purchase tax shall be repaid to the reimbursement scheme. The amount shall be shown on the monthly balance inventory as deduction under corrections.
Paragraph 2. The period of validity shall be taken from the time of the approval of the equipment accounts for the work in question.
Paragraph 3. If the same purchases at an installation for which a VAT refund has been obtained from the reimbursement scheme, can be reimbursed as a result of the value added tax, it shall be reimbursed by the reimbursement scheme reimbursed to the purchase VAT refund. The amount shall be shown on the monthly balance inventory as deduction under corrections.
Paragraph 4. Paragraph 1 shall not apply to installations which, in accordance with the notice, no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the local authority reform or by the date of publication No 868 of 16. September the division of municipalities is transferred between County Communes, municipalities, the Headmaster's Hospital Council, the Regional Development Council, the regions and the state authorities. Paragraph 1 shall not apply to installations which, in accordance with the notice, no. 877 of 16. September 2005 on the allocation of assets and liabilities, rights and duties and staff as a result of task relocations on 1. January 2007, in the context of the local authority reform or by the date of publication No 868 of 16. September 2005 on the sharing of municipalities is transferred between one side on the one hand, in 1. Act. the said authorities and, on the other hand, communities between the groups in 1. Act. the said authorities, self-weighting institutions and so on.
§ 7. Retail costs incurred by the purchase of goods and services used for the use of the natural compensation of staff shall not be covered by the reimbursement.
Paragraph 2. The derogation in accordance with paragraph 1 1 is managed in the manner that the discharged refund in accordance with the rules laid down in section 1 is reduced by the purchase of goods and services, used in the use of the natural compensation of personnel. In the case of goods and services posted by both the purchasing costs of municipal or regional and purchasing expenses related to the provision of natural compensation for the use of personnel, it is exclusively part of the purchase of the buying-in-market, which is : used for local authority or regional activities covered by the reimbursement. The reflection is estimated in a discretionary way. The part of the buying-in levies relating to natural compensation of personnel shall be shown on the monthly balance inventory as deduction under corrections.
Chapter 2
Loaging of reimbursement amounts
§ 8. Reimbursement amount pursuant to section 1 is paid monthly.
Paragraph 2. Amount of reimbursement under paragraph 1. 1 is notified on the basis of the balance of function 7.65.87 for the municipalities and the function of 5.80.95 for the regions of the Domestic and Health Ministry, no later than 10. working day of the following month. Any dubious questions relating to the amounts to be declared for reimbursement shall be determined by the home and the minister of the health and care of the Member State concerned.
Paragraph 3. The balance of balance, which is also included in the accounting supplementary period for the financial year, shall be forwarded to the Ministry of Income and Health at the latest. working day in May of the year after the claim for reimbursement. This inventory shall be reviewed by the local authorities or the region ' s auditor and bearing the auditor ' s declaration.
Paragraph 4. Amount of reimbursement under paragraph 1. 1 held in the financial supplementary period for a financial year shall be notified to the reimbursement of the reimbursement system, together with VAT expenditure, held in January of the year.
§ 9. Reimbursement amounts after Article 8 shall be paid as soon as possible within the month following the month following that of the month, the reimbursement must be the Ministry of the Interior and Health at the hands of the Ministry of Health.
Paragraph 2. Reimbursement amount shall be rounded to entire crowns.
Chapter 3
Dispensing option
§ 10. The Minister for Domestic Affairs and the Internal Affairs Minister may, in exceptional cases, decide that the refund of the reimbursement amount is in a different way than in this notice.
Chapter 4
Entry into force
§ 11. The announcement will enter into force on the 20th. January, 2011.
Paragraph 2. At the same time, publication no. Fifteen hundred and fifteen. December 2010.
Domestic and Health, the Sixth. January, 2011
Bertel Haarder
/ Søren H. Thomsen
Appendix 1
Positive List
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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.
