Advanced Search

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Table of Contents
Appendix 1

Publication of the amendment of the notification of VAT refund arrangements for municipalities and regions

§ 1

Notice no. 54 of 23. January 2013 on the VAT reimbursement scheme for municipalities and regions is amended as follows :

1. I Section 1 (1). 2, no. 1, is deleted : " (excl. expenditure incurred in main account 1. Supply business in the budget and accounting system for municipalities) `.

2. I § 5 pasted as paragraph FOUR :

" Stop. 4. Operating grants were received to and with the financial year 2017 registered to the 3.22.01 People's schools, 3.22.08 Municipal special schools, cf. The section 20 of the people's elementary school. 2 and paragraph 1. 5, 3.22.09 after-and continuing training in public school and 3.22.18 Sport facilities for children and young people in the municipalities shall be exempting from repayment after paragraph 1. TWO. "

3. Appendix 1 the text of Annex 1 shall be replaced by this notice.

§ 2

Paragraph 1. The announcement shall enter into force on 2. March, 2014.

Paragraph 2. § 1, no. 1 has effect from and with the 2013 financial year. § 1, no. 2 and 3 shall take effect from the year 2014.

The Ministry of Economic and Interior, the 27th. February 2014

Margrethe Vestager

-Niels Jørgen Mau


Appendix 1

' 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
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 1)
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 *
-
5.2
1.20.25
Hearing appliances
75
-
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.

"