33 KiB
33 KiB
1 | id | sequence | name | description | invoice_label | amount | amount_type | type_tax_use | active | repartition_line_ids/repartition_type | repartition_line_ids/document_type | repartition_line_ids/account_id | repartition_line_ids/tag_ids | repartition_line_ids/factor_percent | description@da_DK | invoice_label@da_dk |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2 | tax_s1 | 5 | S-DK-25 | Sales subject to VAT (DK), 25% VAT | 25 % | 25.0 | percent | sale | True | base | invoice | Momspligtige salg (DK), 25% moms | 25 % | |||
3 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
4 | base | refund | ||||||||||||||
5 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
6 | tax_s1y | 5 | S-DK-Y-25 | Sales subject to VAT (DK) (Services), 25% VAT | 25 % | 25.0 | percent | sale | True | base | invoice | Momspligtige salg (DK), 25% moms (Ydelser) | 25 % | |||
7 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
8 | base | refund | ||||||||||||||
9 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
10 | tax_s0 | 6 | S-DK-0 | Sales subject to VAT (DK) 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | +R-C-UR | Momspligtige salg (DK) 0% moms | 0 % | ||
11 | tax | invoice | ||||||||||||||
12 | base | refund | -R-C-UR | |||||||||||||
13 | tax | refund | ||||||||||||||
14 | tax_s% | 7 | S-DK-U | Outside the scope of the VAT Act | 0 % | 0.0 | percent | sale | True | base | invoice | Udenfor momslovens anvendelsområde | 0 % | |||
15 | tax | invoice | ||||||||||||||
16 | base | refund | ||||||||||||||
17 | tax | refund | ||||||||||||||
18 | tax_smf | 8 | S-DK-MF | VAT-exempt sale | 0 % | 0.0 | percent | sale | True | base | invoice | Momsfritaget salg | 0 % | |||
19 | tax | invoice | ||||||||||||||
20 | base | refund | ||||||||||||||
21 | tax | refund | ||||||||||||||
22 | tax_sbrugt | 9 | S-DK-Brugtmoms | Used VAT | 25 % | 25.0 | percent | sale | False | base | invoice | Brugtmoms | ||||
23 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
24 | base | refund | ||||||||||||||
25 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
26 | tax_smargin | 10 | S-DK-Marginmoms | Margin VAT | 25 % | 25.0 | percent | sale | False | base | invoice | Marginmoms | 25 % | |||
27 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
28 | base | refund | ||||||||||||||
29 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
30 | tax_smotor | 11 | S-DK-brugtbil | Used passenger motor vehicles | 25 % | 25.0 | percent | sale | False | base | invoice | Brugte personmotorkøretøjer | 25 % | |||
31 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
32 | base | refund | ||||||||||||||
33 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
34 | tax_sleasing | 12 | S-DK-leasingbiler mm | Rental companies, driving schools and tow trucks | 20 % | 20.0 | percent | sale | False | base | invoice | Udlejningsvirksomheder, køreskoler og demobiler | 20 % | |||
35 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
36 | base | refund | ||||||||||||||
37 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
38 | tax_skunstnere | 13 | S-DK-kunstnere | Artists' first sale | 5 % | 5.0 | percent | sale | False | base | invoice | Kunstneres førstegangssalg | 5 % | |||
39 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
40 | base | refund | ||||||||||||||
41 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
42 | tax_slokal | 14 | S-LokalMoms | Local sales other countries with VAT | 0 % | 0 | percent | sale | False | base | invoice | Lokal salg andre lande med moms | 0 % | |||
43 | tax | invoice | dk_coa_7680 | +UM | ||||||||||||
44 | base | refund | ||||||||||||||
45 | tax | refund | dk_coa_7680 | -UM | ||||||||||||
46 | tax_s2 | 16 | S-EU-V-0 | Sale of goods B2B (EU), 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | +R-B-MR | Varesalg B2B (EU), 0% moms | 0 % | ||
47 | tax | invoice | ||||||||||||||
48 | base | refund | -R-B-MR | |||||||||||||
49 | tax | refund | ||||||||||||||
50 | tax_s7 | 17 | S-EU-V-0% | Sale of goods B2B (EU), 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | +R-B-UR | Varesalg B2B (EU), 0% moms | 0 % | ||
51 | tax | invoice | ||||||||||||||
52 | base | refund | -R-B-UR | |||||||||||||
53 | tax | refund | ||||||||||||||
54 | tax_s3 | 18 | S-EU-Y-0 | Service sales B2B (EU), 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | +R-C-MR | Ydelsessalg B2B (EU), 0% moms | 0 % | ||
55 | tax | invoice | ||||||||||||||
56 | base | refund | -R-C-MR | |||||||||||||
57 | tax | refund | ||||||||||||||
58 | tax_s8 | 19 | S-EU-T-0 | Triangular sales B2B (EU), 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | +R-D-MR | Trianguleringssalg B2B (EU), 0% moms | 0 % | ||
59 | tax | invoice | ||||||||||||||
60 | base | refund | -R-D-MR | |||||||||||||
61 | tax | refund | ||||||||||||||
62 | tax_smfeu | 20 | S-EU-MF | VAT-exempt sales (EU) | 0 % | 0.0 | percent | sale | True | base | invoice | Momsfritaget salg (EU) | 0 % | |||
63 | tax | invoice | ||||||||||||||
64 | base | refund | ||||||||||||||
65 | tax | refund | ||||||||||||||
66 | tax_s4 | 21 | S-%EU-V-0 | Sales of goods B2B (% EU), 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | +R-C-UR | Varesalg B2B (% EU), 0% moms | 0 % | ||
67 | tax | invoice | dk_coa_7740 | |||||||||||||
68 | tax | invoice | dk_coa_7700 | -100 | ||||||||||||
69 | base | refund | -R-C-UR | |||||||||||||
70 | tax | refund | dk_coa_7740 | |||||||||||||
71 | tax | refund | dk_coa_7700 | -100 | ||||||||||||
72 | tax_s5 | 22 | S-%EU-Y-0 | Service sales B2B (% EU), 0% VAT | 0 % | 0.0 | percent | sale | True | base | invoice | Ydelsessalg B2B (% EU), 0% moms | 0 % | |||
73 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
74 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
75 | base | refund | ||||||||||||||
76 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
77 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
78 | tax_s6 | 23 | S-%EU-MF | VAT-exempt sales (outside the EU) § 13 | 0 % | 0.0 | percent | sale | True | base | invoice | Momsfritaget salg (udenfor EU) § 13 | 0 % | |||
79 | tax | invoice | ||||||||||||||
80 | base | refund | ||||||||||||||
81 | tax | refund | ||||||||||||||
82 | tax_k1 | 29 | K-DK-Fradrag | Purchase VAT (DK), full deduction (100%) | 25 % | 25.0 | percent | purchase | True | base | invoice | Indgående moms (DK), fuld fradrag (100%) | 25 % | |||
83 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
84 | base | refund | ||||||||||||||
85 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
86 | tax_k1y | 29 | K-DK-Y-Fradrag | Purchase VAT (DK), full deduction (100%) (Services) | 25 % | 25.0 | percent | purchase | True | base | invoice | Indgående moms (DK), fuld fradrag (100%) (Ydelser) | 25 % | |||
87 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
88 | base | refund | ||||||||||||||
89 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
90 | tax_k3 | 30 | K-Dk-SkønsmæssigFradrag | Purchase VAT (DK), discretionary deduction | 25 % | 25.0 | percent | purchase | True | base | invoice | |||||
91 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
92 | base | refund | ||||||||||||||
93 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
94 | tax_k0 | 31 | K-DK-IngenFradrag | VAT exempt purchase, No deduction, no VAT on purchase | 0 % | 0.0 | percent | purchase | True | base | invoice | Momsfritaget køb, Ingen fradrag, ingen moms på køb | 0 % | |||
95 | tax | invoice | ||||||||||||||
96 | base | refund | ||||||||||||||
97 | tax | refund | ||||||||||||||
98 | ||||||||||||||||
99 | tax_k7 | 32 | K-DK-VejFradrag | Purchase VAT (DK), statutory partial deduction (2/3 deduction) | 25 % | 25.0 | percent | purchase | False | base | invoice | Indgående moms (DK), lovbestemt delvist fradrag (2/3 fradrag) | 25 % | |||
100 | tax | invoice | dk_coa_7740 | +KM | 66.67 | |||||||||||
101 | tax | invoice | 33.33 | |||||||||||||
102 | base | refund | ||||||||||||||
103 | tax | refund | dk_coa_7740 | -KM | 66.67 | |||||||||||
104 | tax | refund | 33.33 | |||||||||||||
105 | tax_k5a | 33 | K-DK-FastnettelefonFuld | Purchase VAT (DK), statutory partial deduction (50%) | 25 % | 25.0 | percent | purchase | True | base | invoice | Indgående moms (DK), lovbestemt delvist fradrag (50%) | 25 % | |||
106 | tax | invoice | dk_coa_7740 | +KM | 50 | |||||||||||
107 | tax | invoice | 50 | |||||||||||||
108 | base | refund | ||||||||||||||
109 | tax | refund | dk_coa_7740 | -KM | 50 | |||||||||||
110 | tax | refund | 50 | |||||||||||||
111 | tax_k5b | 34 | K-DK-FastnettelefonProRata | Purchase VAT (DK), statutory partial deduction (50% x pro rata) | 25 % | 25.0 | percent | purchase | True | base | invoice | Indgående moms (DK), lovbestemt delvist fradrag (50% x pro rata) | 25 % | |||
112 | tax | invoice | dk_coa_7740 | +KM | 50 | |||||||||||
113 | tax | invoice | 50 | |||||||||||||
114 | base | refund | ||||||||||||||
115 | tax | refund | dk_coa_7740 | -KM | 50 | |||||||||||
116 | tax | refund | 50 | |||||||||||||
117 | tax_kl1 | 35 | K-DK-GulpladebilFradragPrivat | Leasing and operation of a yellow plate car, (private and mixed purposes as well as businesses) | 25 % | 25.0 | percent | purchase | True | base | invoice | Leasing og drift af gulpladebil, (private og blandede formål samt erhverv) | 25 % | |||
118 | tax | invoice | dk_coa_7740 | +KM | 33.33 | |||||||||||
119 | tax | invoice | 66.67 | |||||||||||||
120 | base | refund | ||||||||||||||
121 | tax | refund | dk_coa_7740 | -KM | 33.33 | |||||||||||
122 | tax | refund | 66.67 | |||||||||||||
123 | tax_k25a | 36 | K-DK-RepræsentationFradragFuld | Representation VAT, partly deductible (25%) | 25 % | 25.0 | percent | purchase | True | base | invoice | Repræsentationsmoms, delvist fradragsberettiget (25%) | 25 % | |||
124 | tax | invoice | dk_coa_7740 | +KM | 25 | |||||||||||
125 | tax | invoice | 75 | |||||||||||||
126 | base | refund | ||||||||||||||
127 | tax | refund | dk_coa_7740 | -KM | 25 | |||||||||||
128 | tax | refund | 75 | |||||||||||||
129 | tax_k25b | 37 | K-DK-RepræsentationFradragProRata | Representation VAT, partly deductible (25% x pro rata) | 25 % | 25.0 | percent | purchase | True | base | invoice | Repræsentationsmoms, delvist fradragsberettiget (25% x pro rata) | 25 % | |||
130 | tax | invoice | dk_coa_7740 | +KM | 25 | |||||||||||
131 | tax | invoice | 75 | |||||||||||||
132 | base | refund | ||||||||||||||
133 | tax | refund | dk_coa_7740 | -KM | 25 | |||||||||||
134 | tax | refund | 75 | |||||||||||||
135 | tax_kl2 | 38 | K-DK-LeasinghvidpladebilFradrag | Leasing of white plate car in min. 6 months (invoice) | 25 % | 25.0 | percent | purchase | True | base | invoice | Leasing af hvidpladebil i min. 6 mdr. (faktura) | 25 % | |||
136 | tax | invoice | dk_coa_7740 | +KM | 25 | |||||||||||
137 | tax | invoice | 75 | |||||||||||||
138 | base | refund | ||||||||||||||
139 | tax | refund | dk_coa_7740 | -KM | 25 | |||||||||||
140 | tax | refund | 75 | |||||||||||||
141 | tax_kl3 | 38 | K-DK-LeasinghvidpladebilFradragProrata | Leasing of white plate car in min. 6 months (invoice x pro rata) | 25 % | 25.0 | percent | purchase | True | base | invoice | Leasing af hvidpladebil i min. 6 mdr. (faktura x pro rata) | 25 % | |||
142 | tax | invoice | dk_coa_7740 | +KM | 25 | |||||||||||
143 | tax | invoice | 75 | |||||||||||||
144 | base | refund | ||||||||||||||
145 | tax | refund | dk_coa_7740 | -KM | 25 | |||||||||||
146 | tax | refund | 75 | |||||||||||||
147 | tax_k2 | 39 | K-DK-DelvisFradrag | Purchase VAT (DK), Partial deduction (pro rata) | 25 % | 25.0 | percent | purchase | True | base | invoice | Indgående moms (DK), Delvis fradrag (pro rata) | 25 % | |||
148 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
149 | base | refund | ||||||||||||||
150 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
151 | tax_k6 | 40 | K-DK-SektorFradrag | Purchase VAT (DK), sector-based right of deduction | 25 % | 25.0 | percent | purchase | True | base | invoice | Indgående moms (DK), sektorbaseret fradragsret | 25 % | |||
152 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
153 | base | refund | ||||||||||||||
154 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
155 | tax_k4 | 41 | K-DK-ArealFradrag | Area-based deductibility real estate | 25 % | 25.0 | percent | purchase | True | base | invoice | Arealbaseret fradragsret fast ejendom | 25 % | |||
156 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
157 | base | refund | ||||||||||||||
158 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
159 | tax_kbrugtmoms | 42 | K-DK-Brugtmoms | Used VAT | 0 % | 0.0 | percent | purchase | False | base | invoice | Brugtmoms | 25 % | |||
160 | tax | invoice | ||||||||||||||
161 | base | refund | ||||||||||||||
162 | tax | refund | ||||||||||||||
163 | tax_kmarginmoms | 43 | K-DK-Marginmoms | Margin VAT | 0 % | 0.0 | percent | purchase | False | base | invoice | Marginmoms | 25 % | |||
164 | tax | invoice | ||||||||||||||
165 | base | refund | ||||||||||||||
166 | tax | refund | ||||||||||||||
167 | tax_k_brugtbil | 44 | K-DK-brugtbil | Used passenger motor vehicles | 0 % | 0.0 | percent | purchase | False | base | invoice | Brugte personmotorkøretøjer | 25 % | |||
168 | tax | invoice | ||||||||||||||
169 | base | refund | ||||||||||||||
170 | tax | refund | ||||||||||||||
171 | tax_kleasingbil | 45 | K-DK-leasingbiler mm | Rental companies, driving schools and tow trucks | 0 % | 0.0 | percent | purchase | False | base | invoice | Udlejningsvirksomheder, køreskoler og demobiler | 20 % | |||
172 | tax | invoice | ||||||||||||||
173 | base | refund | ||||||||||||||
174 | tax | refund | ||||||||||||||
175 | tax_kdk01 | 46 | K-DKO-Fradrag | DK reverse obligation to pay, Purchase VAT, fully deductible (100%) | 25.0 | percent | purchase | False | base | invoice | DK omvendt betalingspligt, Indgående moms, fuldt fradragsberettiget (100%) | |||||
176 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
177 | tax | invoice | dk_coa_7680 | -UM | -100 | |||||||||||
178 | base | refund | ||||||||||||||
179 | tax | refund | dk_coa_7740 | -UM | ||||||||||||
180 | tax | refund | dk_coa_7680 | +KM | -100 | |||||||||||
181 | tax_kdko2 | 47 | K-DKO-DelvisFradrag | DK reverse obligation to pay, Purchase VAT, Partial deduction (pro rata) | 25.0 | percent | purchase | False | base | invoice | DK omvendt betalingspligt, Indgående moms, Delvis fradrag (pro rata) | |||||
182 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
183 | tax | invoice | dk_coa_7680 | -UM | -100 | |||||||||||
184 | base | refund | ||||||||||||||
185 | tax | refund | dk_coa_7740 | -UM | ||||||||||||
186 | tax | refund | dk_coa_7680 | +KM | -100 | |||||||||||
187 | tax_kdko3 | 48 | K-DKO-SkønsmæssigFradrag | DK reverse payment obligation, Purchase VAT, discretionary deduction | 25.0 | percent | purchase | False | base | invoice | DK omvendt betalingspligt, Indgående moms, skønsmæssigt fradrag | |||||
188 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
189 | tax | invoice | dk_coa_7680 | -UM | -100 | |||||||||||
190 | base | refund | ||||||||||||||
191 | tax | refund | dk_coa_7740 | -UM | ||||||||||||
192 | tax | refund | dk_coa_7680 | +KM | -100 | |||||||||||
193 | tax_kdko0 | 49 | K-DKO-IngenFradrag | DK reverse payment obligation, No deduction | 25.0 | percent | purchase | False | base | invoice | DK omvendt betalingspligt, Ingen fradrag | |||||
194 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
195 | tax | invoice | dk_coa_7680 | -UM | -100 | |||||||||||
196 | base | refund | ||||||||||||||
197 | tax | refund | dk_coa_7740 | -UM | ||||||||||||
198 | tax | refund | dk_coa_7680 | +KM | -100 | |||||||||||
199 | tax_kdko4 | 50 | K-DKO-ArealFradrag | DK reverse payment obligation, Area-based right to deduct real estate | 25.0 | percent | purchase | False | base | invoice | DK omvendt betalingspligt, Arealbaseret fradragsret fast ejendom | |||||
200 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
201 | tax | invoice | dk_coa_7680 | -UM | -100 | |||||||||||
202 | base | refund | ||||||||||||||
203 | tax | refund | dk_coa_7740 | -UM | ||||||||||||
204 | tax | refund | dk_coa_7680 | +KM | -100 | |||||||||||
205 | tax_klokalmoms | 14 | K-LokalMoms | Purchases with local VAT | 0 % | 0 | percent | purchase | True | base | invoice | Køb med lokal moms | ||||
206 | tax | invoice | ||||||||||||||
207 | base | refund | ||||||||||||||
208 | tax | refund | ||||||||||||||
209 | tax_kdkoi | 52 | K-DK-refusion | Purchases covered by the public refund scheme | 25 % | 25.0 | percent | purchase | False | base | invoice | Køb omfattet af det offentliges refusionsordning | ||||
210 | tax | invoice | ||||||||||||||
211 | base | refund | ||||||||||||||
212 | tax | refund | ||||||||||||||
213 | tax_keuv1 | 53 | K-EU-V-Fradrag | Purchase of goods, acquisition VAT (EU), fully deductible (100%) | 25.0 | percent | purchase | True | base | invoice | +R-A-V | Varekøb, erhvervelsesmoms (EU), fuldt fradragsberettiget (100%) | ||||
214 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
215 | tax | invoice | dk_coa_7700 | -MVU | -100 | |||||||||||
216 | base | refund | -R-A-V | |||||||||||||
217 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
218 | tax | refund | dk_coa_7700 | +MVU | -100 | |||||||||||
219 | tax_keuv3 | 54 | K-EU-V-SkønsmæssigFradrag | Purchase of goods, acquisition VAT (EU), discretionary deduction | 25.0 | percent | purchase | True | base | invoice | +R-A-V | Varekøb, erhvervelsesmoms (EU), skønsmæssigt fradrag | ||||
220 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
221 | tax | invoice | dk_coa_7700 | -MVU | -100 | |||||||||||
222 | base | refund | -R-A-V | |||||||||||||
223 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
224 | tax | refund | dk_coa_7700 | +MVU | -100 | |||||||||||
225 | tax_keuv0 | 55 | K-EU-V-IngenFradrag | Purchase of goods, acquisition VAT (EU), discretionary deduction | 25.0 | percent | purchase | True | base | invoice | +R-A-V | Varekøb, erhvervelsesmoms (EU), skønsmæssigt fradrag | ||||
226 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
227 | tax | invoice | dk_coa_7700 | -MVU | -100 | |||||||||||
228 | base | refund | -R-A-V | |||||||||||||
229 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
230 | tax | refund | dk_coa_7700 | +MVU | -100 | |||||||||||
231 | tax_keuv2 | 56 | K-EU-V-DelvisFradrag | Purchase of goods, acquisition VAT (EU), Partial deduction (pro rata) | 25.0 | percent | purchase | True | base | invoice | +R-A-V | Varekøb, erhvervelsesmoms (EU), Delvis fradrag (pro rata) | ||||
232 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
233 | tax | invoice | dk_coa_7700 | -MVU | -100 | |||||||||||
234 | base | refund | -R-A-V | |||||||||||||
235 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
236 | tax | refund | dk_coa_7700 | +MVU | -100 | |||||||||||
237 | tax_keuv4 | 57 | K-EU-V-ArealFradrag | Purchase of goods, acquisition VAT (EU), area-based real estate deductibility | 25.0 | percent | purchase | True | base | invoice | +R-A-V | Varekøb, erhvervelsesmoms (EU), Arealbaseret fradragsret fast ejendom | ||||
238 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
239 | tax | invoice | dk_coa_7700 | -MVU | -100 | |||||||||||
240 | base | refund | -R-A-V | |||||||||||||
241 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
242 | tax | refund | dk_coa_7700 | +MVU | -100 | |||||||||||
243 | tax_keuy1 | 58 | K-EU-Y-Fradrag | Purchase of services, reverse obligation to pay (EU), fully deductible (100%) | 25.0 | percent | purchase | True | base | invoice | +R-A-Y | Ydelseskøb, omvendt betalingspligt (EU), fuldt fradragsberettiget (100%) | ||||
244 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
245 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
246 | base | refund | -R-A-Y | |||||||||||||
247 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
248 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
249 | tax_keuy3 | 59 | K-EU-Y-SkønsmæssigFradrag | Purchase of services, reverse obligation to pay (EU), discretionary deduction | 25.0 | percent | purchase | True | base | invoice | +R-A-Y | Ydelseskøb, omvendt betalingspligt (EU), skønsmæssigt fradrag | ||||
250 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
251 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
252 | base | refund | -R-A-Y | |||||||||||||
253 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
254 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
255 | tax_keuy0 | 60 | K-EU-Y-IngenFradrag | Purchase of services, reverse obligation to pay (EU), no deduction | 25.0 | percent | purchase | True | base | invoice | +R-A-Y | Ydelseskøb, omvendt betalingspligt (EU), ingen fradrag | ||||
256 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
257 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
258 | base | refund | -R-A-Y | |||||||||||||
259 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
260 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
261 | tax_keuy2 | 61 | K-EU-Y-DelvisFradrag | Purchase of services, reverse obligation to pay (EU), Partial deduction | 25.0 | percent | purchase | True | base | invoice | +R-A-Y | Ydelseskøb, omvendt betalingspligt (EU), Delvis fradrag | ||||
262 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
263 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
264 | base | refund | -R-A-Y | |||||||||||||
265 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
266 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
267 | tax_keuy4 | 62 | K-EU-Y-ArealFradrag | Purchase of services, reverse payment obligation (EU), Area-based deductibility real estate | 25.0 | percent | purchase | True | base | invoice | +R-A-Y | Ydelseskøb, omvendt betalingspligt (EU), Arealbaseret fradragsret fast ejendom | ||||
268 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
269 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
270 | base | refund | -R-A-Y | |||||||||||||
271 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
272 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
273 | tax_kleu2 | 63 | K-EU-LeasinghvidpladebilFradrag | Leasing of white plate car in min. 6 months abroad (invoice) | 25 % | 25.0 | percent | purchase | True | base | invoice | Leasing af hvidpladebil i min. 6 mdr. Udlandet (faktura) | 25 % | |||
274 | tax | invoice | dk_coa_7740 | +KM | 25 | |||||||||||
275 | tax | invoice | 75 | |||||||||||||
276 | base | refund | ||||||||||||||
277 | tax | refund | dk_coa_7740 | -KM | 25 | |||||||||||
278 | tax | refund | 75 | |||||||||||||
279 | tax_kleu3 | 64 | K-EU-LeasinghvidpladebilDelvisFradrag | Leasing of white plate car in min. 6 months abroad (invoice x pro rata) | 25 % | 25.0 | percent | purchase | True | base | invoice | Leasing af hvidpladebil i min. 6 mdr. Udlandet (faktura x pro rata) | 25 % | |||
280 | tax | invoice | dk_coa_7740 | +KM | 25 | |||||||||||
281 | tax | invoice | 75 | |||||||||||||
282 | base | refund | ||||||||||||||
283 | tax | refund | dk_coa_7740 | -KM | 25 | |||||||||||
284 | tax | refund | 75 | |||||||||||||
285 | tax_keuyl1 | 65 | K-EU-Y-GulpladebilFradragPrivat | Leasing of a yellow plate car from a foreign lessor, (private and mixed purposes as well as businesses) | 25.0 | percent | purchase | True | base | invoice | +R-A-Y | Leasing af gulpladebil fra udenlandsk leasinggiver, (private og blandede formål samt erhverv) | ||||
286 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
287 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
288 | base | refund | -R-A-Y | |||||||||||||
289 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
290 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
291 | tax_keumf | 66 | K-EU-Momsfritaget | VAT-exempt purchases of goods and services (EU) | 0 % | 0.0 | percent | purchase | True | base | invoice | Momsfritagede køb af varer og ydelser (EU) | 0 % | |||
292 | tax | invoice | ||||||||||||||
293 | base | refund | ||||||||||||||
294 | tax | refund | ||||||||||||||
295 | tax_k%euv1 | 67 | K-%EU-V-Fradrag | Purchase of goods, Import VAT (% EU), fully deductible (100%) | 25.0 | percent | purchase | True | base | invoice | Varekøb, Importmoms (% EU), fuldt fradragsberettiget (100%) | |||||
296 | tax | invoice | dk_coa_7740 | +MVU | ||||||||||||
297 | tax | invoice | dk_coa_7700 | -KM | -100 | |||||||||||
298 | base | refund | ||||||||||||||
299 | tax | refund | dk_coa_7740 | -MVU | ||||||||||||
300 | tax | refund | dk_coa_7700 | +KM | -100 | |||||||||||
301 | tax_k%euv3 | 68 | K-%EU-V-SkønsmæssigFradrag | Purchase of goods, import VAT (% EU), discretionary deduction | 25.0 | percent | purchase | True | base | invoice | Varekøb, importmoms (% EU), skønsmæssigt fradrag | |||||
302 | tax | invoice | dk_coa_7740 | +MVU | ||||||||||||
303 | tax | invoice | dk_coa_7700 | -KM | -100 | |||||||||||
304 | base | refund | ||||||||||||||
305 | tax | refund | dk_coa_7740 | -MVU | ||||||||||||
306 | tax | refund | dk_coa_7700 | +KM | -100 | |||||||||||
307 | tax_k%euv0 | 69 | K-%EU-V-IngenFradrag | Purchase of goods, import VAT (% EU), no deduction | 25.0 | percent | purchase | True | base | invoice | Varekøb, importmoms (% EU), ingen fradrag | |||||
308 | tax | invoice | dk_coa_7740 | +MVU | ||||||||||||
309 | base | refund | ||||||||||||||
310 | tax | refund | dk_coa_7740 | -MVU | ||||||||||||
311 | tax_k%euv2 | 69 | K-%EU-V-DelvisFradrag | Purchase of goods, import VAT (% EU), Partial deduction (pro rata) | 25.0 | percent | purchase | True | base | invoice | Varekøb, importmoms (% EU), Delvis fradrag (pro rata) | |||||
312 | tax | invoice | dk_coa_7740 | +MVU | ||||||||||||
313 | tax | invoice | dk_coa_7700 | -KM | -100 | |||||||||||
314 | base | refund | ||||||||||||||
315 | tax | refund | dk_coa_7740 | -MVU | ||||||||||||
316 | tax | refund | dk_coa_7700 | +KM | -100 | |||||||||||
317 | tax_k%euv4 | 70 | K-%EU-V-ArealFradrag | Purchase of goods, import VAT (% EU), Area-based real estate deduction | 25.0 | percent | purchase | True | base | invoice | Varekøb, importmoms (% EU), Arealbaseret fradragsret fast ejendom | |||||
318 | tax | invoice | dk_coa_7740 | +MVU | ||||||||||||
319 | tax | invoice | dk_coa_7700 | -KM | -100 | |||||||||||
320 | base | refund | ||||||||||||||
321 | tax | refund | dk_coa_7740 | -MVU | ||||||||||||
322 | tax | refund | dk_coa_7700 | +KM | -100 | |||||||||||
323 | tax_k%euy1 | 71 | K-%EU-Y-Fradrag | Purchase of services, reverse payment obligation (% EU), fully deductible (100%) | 25.0 | percent | purchase | True | base | invoice | Ydelseskøb, omvendt betalingspligt (% EU), fuldt fradragsberettiget (100%) | |||||
324 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
325 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
326 | base | refund | ||||||||||||||
327 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
328 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
329 | tax_k%euy3 | 72 | K-%EU-DK-Y-SkønsmæssigFradrag | Service purchase, reverse payment obligation (% EU), discretionary deduction | 25.0 | percent | purchase | True | base | invoice | Ydelseskøb, omvendt betalingspligt (% EU), skønsmæssigt fradrag | |||||
330 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
331 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
332 | base | refund | ||||||||||||||
333 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
334 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
335 | tax_k%euy0 | 73 | K-%EU-DK-Y-IngenFradrag | Purchase of services, reverse payment obligation (% EU), no deductions | 25.0 | percent | purchase | True | base | invoice | Ydelseskøb, omvendt betalingspligt (% EU), ingen fradrag | |||||
336 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
337 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
338 | base | refund | ||||||||||||||
339 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
340 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
341 | tax_k%euy2 | 74 | K-%EU-Y-DelvisFradrag | Purchase of services, reverse obligation to pay (% EU), Partial deduction | 25.0 | percent | purchase | True | base | invoice | Ydelseskøb, omvendt betalingspligt (% EU), Delvis fradrag | |||||
342 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
343 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
344 | base | refund | ||||||||||||||
345 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
346 | tax | refund | dk_coa_7720 | +MYUOB | -100 | |||||||||||
347 | tax_k%euy4 | 75 | K-%EU-Y-ArealFradrag | Purchase of services, reverse payment obligation (% EU), Area-based deductibility real estate | 25.0 | percent | purchase | True | base | invoice | Ydelseskøb, omvendt betalingspligt (% EU), Arealbaseret fradragsret fast ejendom | |||||
348 | tax | invoice | dk_coa_7740 | +KM | ||||||||||||
349 | tax | invoice | dk_coa_7720 | -MYUOB | -100 | |||||||||||
350 | base | refund | ||||||||||||||
351 | tax | refund | dk_coa_7740 | -KM | ||||||||||||
352 | tax | refund | dk_coa_7720 | +MYUOB | -100 |