Closing down a one man company

Hello there.

I decided to close down my Enkeltsmandvirksomhed, but am unsure how to proceed. I have read a few threads and guides but it is still not perfectly clear to me - maybe it's the language barrier.

In March this year I have bought a computer screen, let's say it cost me 3000 DKK (2400 + 600 in moms). I put it on "8040 - Småanskaffelser (straksafskrivning)" account in Dinero, put -600 in moms in SKAT for that month (I didn't have other income/expenditures with moms). SKAT sent me 600 DKK back. I offset my expected yearly income in SKAT by the whole amount, 3000 DKK - here's my first question, should it be 3000 or 2400? Say I expected to make 10000 in profit, but when I bought the screen, do I expect to end up with 7000 or 7400?.

Now that I am closing down my company, I want to buy that monitor back. I can't find the same used one on DBA or anywhere else, but a new one costs around 2650 DKK now. I estimate I could sell the one from my company to myself for 2000 DKK (with moms) - is that reasonable? Now, how exactly do I sell that to myself? In Dinero, I created a new product "Monitor" on account "1000 - Salg af varer med moms". But I read that I need to pay back the full moms amount back (600 DKK) - how exactly can I pay more than 25% of moms for a product I am buying back from my company? This is the most problematic part to me, so I would kindly ask you to explain in detail, especially regarding the steps I should do in Dinero.

After I will have sold the monitor to myself, how much is the company profiting? Is it the whole amount, or without moms?

Thanks for all the replies.

I have read about VAT here: https://skat.dk/skat.aspx?oid=2244382

Keeping assets from the business for yourself

If you keep assets from the business, you must repay any excess VAT deducted. This VAT is written off over a period of five years at 20% per year.

In my case the act of purchasing and selling takes place in the same year, I don't care about writing VAT off. What I do not understand is HOW MUCH of VAT I need to pay. Do I simply sell that monitor to myself for, say, 1600 DKK + 25% (400 DKK) VAT, or do I have to do some gymnastics to pay back the whole VAT amount I deducted when I bought the monitor in March (600 DKK).

Hope I can get a less generic answer now.

If it is the same year there is no VAT writeoff so you need to add full original VAT. If you do not know how to do that, then seel the active at full price - which could also be what tax would expect if you buy and close same year

Just accept full price then and the vat is full and you are finished - 

br John H