Table of Contents
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
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Positive List
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ArtAccount
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Action
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VAT and wage-sum-
andelingual
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(Drift : DR1)
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(Facilities : DR3)
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Municipalities
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5.9
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0.32.31
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Stadium, PE and Swimtails
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55
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85
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5.9
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0.32.35
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Other recreational facilities
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50
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85
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4.0 1)
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3.22.08
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Municipal special schools
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25
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85
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4.6
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3.22.10
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Contributions to governmental and private schools
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25
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85
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5.9
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3.22.10
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Contributions to governmental and private schools
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25
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85
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4.6
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3.22.12
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Autumn schools and youth school schools
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25
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85
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5.9
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3.22.12
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Autumn schools and youth school schools
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25
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85
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5.9
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3.22.18
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Children and young people's facilities,
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55
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85
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5.9
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3.35.60
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Museums
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25
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85
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5.9
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3.35.63
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Music events
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10
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85
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5.9
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3.35.64
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Other cultural tasks
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40
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85
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5.9
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3.38.74
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Room Supplements
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65
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-
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4.0 1)
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4.62.82
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Municipality Retraining and Maintenance training
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39.
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85
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4.7 and 4.8
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4.62.82
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Municipality Retraining and Maintenance training
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21 *
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-
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4.0 9)
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4.62.84
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Physical therapy
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18
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-
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5.2
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4.62.85
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Municipal dental care
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29 *
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85
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4.7 and 4.8
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4.62.85
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Municipal dental care
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21 *
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-
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4.0 1)
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4.62.88
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Health promotion and prevention
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39.
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85
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4.7 and 4.8
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4.62.88
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Health promotion and prevention
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21 *
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-
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4.0 1)
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4.62.89
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Municipal Health Services
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39.
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85
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4.7 and 4.8
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4.62.89
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Municipal Health Services
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21 *
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-
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4.0 1)
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4.62.90
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Other health costs
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39.
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85
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4.7 and 4.8
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4.62.90
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Other health costs
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21 *
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-
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5.9
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5.25.19
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Deposits to pool schemes, private clubs and private institutions
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25
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-
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4.0 1)
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5.28.20
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Foster families and places of residence, etc. for children and young people
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25
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-
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4.0 1)
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5.28.21
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Preventive measures for children and young people
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25
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-
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4.0 1)
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5.28.23
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Children of the children and adots
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25
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-
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4.0 2)
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5.32.32
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Care and concern and so on of elderly and disabled persons
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15
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-
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4.0 3)
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5.32.32
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Care and concern and so on of elderly and disabled persons
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33 *
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-
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4.0 4)
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5.32.32
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Care and concern and so on of elderly and disabled persons
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25
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-
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4.0 5)
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5.32.33
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Preventive efforts for elderly and disabled persons
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10
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-
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4.0 1)
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5.32.34
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Nursing homes and sheltered homes
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55
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-
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5.2 6)
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5.32.35
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Utility, consumer goods, accommodation and carriage of goods
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75
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-
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4.0 1)
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5.35.40
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Consulting and consulting institutions
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40
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-
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4.0 1)
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5.38.42
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Booffers for people with special social problems
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25
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-
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4.0 1)
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5.38.44
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Alcohol treatment and treatment shyem for alcohol-damaged
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20
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-
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4.0 1)
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5.38.45
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Treatment of drug addicts
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20
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-
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4.0 1)
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5.38.50
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Longer stay Booffers
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15
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-
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4.0 1)
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5.38.52
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Interim Interstay Booffers
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25
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-
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5.9
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5.38.58
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Protected employment
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25
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85
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5.9
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5.38.59
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Activity and Commandment Offerings
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25
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85
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4.0 1)
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5.46.60
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Introduction programs, etc.
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25
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85
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5.9 10)
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5.68.90
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Operating expenses for municipal employment efforts
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25
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-
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5.9
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5.72.99
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Other social uses
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15
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-
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5.9 11)
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6.48.67
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Corporate Service and entrepreneurship
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32
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-
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Regions
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4.0 1)
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1.10.01
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Hospitals
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39.
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-
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4.7 and 4.8 7)
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1.10.01
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Hospitals
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21 *
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-
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4.0 8)
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1.10.01
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Hospitals
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61 *
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-
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4.0 8)
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1.20.10
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Medical assistance.
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61 *
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-
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4.0 8)
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1.20.11
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Special medic.
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61 *
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-
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5.2
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1.20.25
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Hearing appliances
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75
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-
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4.0 1)
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2.10.01
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Social Offerings, Special Training and Consulting
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25
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-
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5.9
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3.20.10
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Deposits to cultural activities
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40
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85
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* The tax share percentage contains a labor summon percentage.
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1)
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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.
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2)
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Applies only to registrations of grouping 009 Private contractors of personal and practical help.
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3)
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Applies only to entries on grouping 004 Home Health Care, Ownership Code 4 private.
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4)
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Applies only for registrations of grouping 012 and 013
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5)
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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.
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6)
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Applicable to motor vehicles.
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7)
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Does not apply to highly specialised treatment costs (country and country subs).
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8)
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Applies only to benefits purchased from the Statens Serum Institute.
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9)
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Applies only to registrations of grouping 001 Ridephysical therapy, owner holdcode 4 private.
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10)
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Applies only for registrations of grouping 005 and 006
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11)
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Applies only to registrations of grouping 001 Growth use
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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 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.
"