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Hello. I just started a small distribution company and I have some things that are not quite clear to me. One of them is about kørselsgodtgørelse. I am using my own car in the company and i want to know if this kørselsgodtgørelse is considered to be an expense. For example 20000 - 4000 ( moms) =16000. According to my kørebog i should get 4000 kr for the kilometres i am driving. So the profit would be 16000 or 12000 ? The next thing would be how do i pay this money to myself? Is there anything special i have to do or is it enough to make a transfer to my bank account? I would appreciate any help you can give me. Thank you. |
You use the rates - dkk 2,73 for the first 20.000 km and 2,10 for anything over
You have a book showing each day start and end km state and for business driving you note from and to + name on customer og supplier, date and total km in business
The total km for the year is multiplied by the 2,73 (2,10) and there is no VAT/moms in that if you use standard rates. The way you, in a personal CVR get the money is - by the end of the year, you make a tax-correction to your result, and here you reduce you company profit byt the amount you have due - which gives you deduction in tax in personal income for the amount. You do not take it in as an expense in the company.
If you will rather use actual expenses, you still have you book documenting business-drivning and you can then deduct direct expenses (petrol and so) in proportion with the % share private km and company KM. You use - for a white plate car - the total amount of costs incl vat (but do not deduct any VAT simple take the full amount) and again you deduct the amount from the years profit when going from your result to the tax result
If you need money, you can take them from your status - own-captial - "mellemregning" where they do not reduce you result and thereby do not reduce tax - but you may not take them as an expence, only as all other money you may want to take out personally - over the status.
It might be recomendable for you to find a person who can run through your total accounts, that could well save you money
br ps Here a danish explaination in full of the quesition
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