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Executive Order On The Vat Refund System For Municipalities And Regions

Original Language Title: Bekendtgørelse om momsrefusionsordning for kommuner og regioner

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Table of Contents
Chapter 1 Reimbursement amount for reimbursement
Chapter 2 Reimbursement for buying-in services in free municipalities pursuant to the Law of Provines
Chapter 3 Loaging of reimbursement amounts
Chapter 4 Dispensing option
Chapter 5 Entry into force
Appendix 1 Positive List

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, and section 3 of the Act of Law No 550 of 18. June 2012 on the State of Proviner, shall be :

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 they are registered by the Ministry of Economic and Interior, on the type of account-registered office of the species :

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, as provided for by the Ministry of Economic and Interior, authorized accounting rules shall be registered on other functions, are not part of the amount of the amount of refunds for reimbursement.

§ 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 agreement from the Ministry of Economic and Interior, in accordance with the provisions of the Ministry of Interior. 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 companies, 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 region ' s borrowing under the Ministry of Economic and Interior, the announcement of the municipality ' s borrowing and notification of guarantees, etc., and the Ministry of Economic and Interior notice on the borrowing and communication of the regions and so on.

Paragraph 3. Deposits to research registered to function 1.10.01 Nurses in the regions and the operations 4.62.82-4.62.90 of the municipalities shall be exempting from repayment after paragraph 1. 2.

§ 6. Where an installation for which VAT has been reimbursed within a five-year period is sold or transferred, 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 system, reimbursed for the value added tax, it shall be reimbursed by the reimbursement scheme reimbursed to the buying-in. 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 use of the natural compensation of personnel, it is exclusively part of the purchase of the purchase of the purchase of goods, which : used for local authority or regional activities covered by the reimbursement. The percentage is estimated in a discretionary way. The part of the purchase of the purchase of the general compensation of staff shall be shown on the monthly balance inventory as deduction under corrections.

Chapter 2

Reimbursement for buying-in services in free municipalities pursuant to the Law of Provines

§ 8. Purchase-out costs incurred by the purchase of goods and services, used for buying-in services, as provided for in the Act of Law No, 550 of 18. June 2012 on free-communes is 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 laid down in section 1 is reduced by purchasing the purchase of goods and services, used for buying-in services. For accounting expenses for goods and services that include both purchasing and purchasing costs for buying-in services, it is only the part of the purchase expense used for the local authority company, which are covered by the reimbursement. The percentage is estimated in a discretionary way. The part of the purchase expenses related to buying-in services shall be shown on the monthly balance inventory as deduction under corrections.

Chapter 3

Loaging of reimbursement amounts

§ 9. 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 Economic and Domestic Ministry of the Ministry of Economic and Interior. working day of the following month. Any dubious questions relating to the amounts to be declared for reimbursement shall be determined by the Minister for Economic and Home Affairs by the end of the business.

Paragraph 3. The balance of balance at the end of the financial year, which also includes sums for reimbursement entered in the accounting supplementary period for the financial year, shall be forwarded to the Ministry of Economic and Interior at least 1. 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.

§ 10. Reimbursement amounts after Section 9 shall be paid by the Ministry of Economic and Interior as soon as possible during the month following that month, the reimbursement of the reimbursement shall be the Ministry of Economic and Interior in the hands of the Ministry of Economic and Interior.

Paragraph 2. Reimbursement amount shall be rounded to entire crowns.

Chapter 4

Dispensing option

§ 11. The Minister for Economic and Home Affairs may, in exceptional cases, decide that the refund of the reimbursement amount is in a different way than in this notice.

§ 12. The Ministry of Economic and Home Affairs may, in exceptional cases, grant a derogation from sections 1, sections 5 and section 6.

Chapter 5

Entry into force

§ 13. The announcement shall enter into force on 1. January 2013.

Paragraph 2. At the same time, notice No 711 of 26. June 2012 on the VAT reimbursement scheme for municipalities and regions.

The Ministry of Economic and Interior, the 171. December 2012

P.M.V.
E.B.
Niels Jørgen Mau Pedersen

/ Søren H. Thomsen

Appendix 1

Positive List

ArtAccount
Action
VAT and wage summon
(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
39.
85
4.7 and 4.8
4.62.82
Municipality Retraining and Maintenance training
21 *
-
4.0 9)
4.62.84
Physical therapy
18
-
5.2
4.62.85
Municipal dental care
29 *
85
4.7 and 4.8
4.62.85
Municipal dental care
21 *
-
4.0 1)
4.62.88
Health promotion and prevention
39.
85
4.7 and 4.8
4.62.88
Health promotion and prevention
21 *
-
4.0 1)
4.62.89
Municipal Health Services
39.
85
4.7 and 4.8
4.62.89
Municipal Health Services
21 *
-
4.0 1)
4.62.90
Other health costs
39.
85
4.7 and 4.8
4.62.90
Other health costs
21 *
-
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
33 *
-
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)
5.38.44
Alcohol treatment and treatment shyem for alcohol-damaged
20
-
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
25
-
5.9
5.38.58
Protected employment
25
85
5.9
5.38.59
Activity and Commandment Offerings
25
85
4.0
5.46.60
Introduction programs, etc.
25
85
5.9 10)
5.68.90
Operating expenses for municipal employment efforts
25
-
5.9
5.72.99
Other social uses
15
-
5.9 11)
6.48.67
Corporate Service and entrepreneurship
32
-
Regions
4.0 1)
1.10.01
Hospitals
39.
-
4.7 and 4.8 7)
1.10.01
Hospitals
21 *
-
4.0 8)
1.10.01
Hospitals
61 *
-
4.0 8)
1.20.10
Medical assistance.
61 *
-
4.0 8)
1.20.11
Special medic.
61 *
-
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)
Applicable only non-VAT-provided services from private suppliers and self-handling institutions, etc., without the operational agreement, there is an alternative to municipal or regional offers and, as a result, registered with owner-shift 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, loading, and the offering for temporary residence and grouping 004 Social for assistance and treatment for persons with significant reduction in functional capacity or specific social problems ownership code 4 private.
6)
Applicable to motor vehicles.
7)
Does not apply to highly specialised treatment costs (country and country subs).
8)
Applies only to benefits purchased from the Statens Serum Institute.
9)
Applies only to registrations of grouping 001 Ridephysical therapy, owner holdcode 4 private.
10)
Applies only for registrations of grouping 005 and 006
11)
Applies only to registrations of grouping 001 Growth use

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 wage summon percentage is subsequently converted to the VAT rate by multiplied by the pay summary by multiplied by (4 ,12/104, 12 )/( 25/125), as private suppliers, on the relevant areas, pay a salary sum fee of 4,12%. 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 VAT and wage summon percentage of 14 (70 * (4,12/104, 12 )/( 25/125) =13, 8).

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 39% x 25 /125 = 78 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 dollars. = 922 kr. will be registered on function 1.10.01 Nurses, type 4.0.

-WHAT? The estimated VAT cost, i.e. $78. be registered on function 5.80.95, grouping 003.

-WHAT? The VAT reimbursement, that is, $78. be registered on function 5.80.95, grouping 002.