Bogføring, regnskab, moms, skat m.m.

Svar: Acontoskat And Selskabsskatten

Cookie - John Hannover — Fri, 05 Jul 2019 09:03:17 GMT

igorpav89:

Many thanks again. One one last question, and it is when those situations do arise, is there a form to document products that have been discarded of, some formal document\skæblon, or should there maybe be taken a photo of such products on a day when they are being discarded of and have it ready in case of a questions from skat etc.?

Regards,
Igor

not that I know of. Tax have experience and knows which levels may be the daily & for a banana shop :) A clothing shop would have more need to document (photo or receipt from destruction) as that could have been sold or used as family gifts - so i depends on what you are dealing with.

If something which "by nature" as a wastage of 10% then tax will be pretty familiar with that - but YES -the more you can document - photos can be very good - the safer you are

br John Hannover

Svar: Acontoskat And Selskabsskatten

igorpav89 — Fri, 05 Jul 2019 05:42:57 GMT

Many thanks again. One one last question, and it is when those situations do arise, is there a form to document products that have been discarded of, some formal document\skæblon, or should there maybe be taken a photo of such products on a day when they are being discarded of and have it ready in case of a questions from skat etc.?

Regards,
Igor

Svar: Acontoskat And Selskabsskatten

Cookie - John Hannover — Thu, 04 Jul 2019 20:13:59 GMT

You will count your Stock - and as long as the perishable items are within reason - and tax has experience - then they are just out

br John Hannover

Svar: Acontoskat And Selskabsskatten

igorpav89 — Thu, 04 Jul 2019 19:51:19 GMT

Thanks for the answer. Si from what i've understood i will make a calculation as such:

Total Sales Ex. Moms - Costs ( Including the cost of purchased products, but only of those that have been sold and not on stock anymore) = Taxable amount?

Meaning, at the end of the year an inventory must be made, which raises one more question and that is, for the business that deals with perishable items, in this case food which has an expiration date, and in some cases those dates expire before the products were sold and must be disregarded off, how does the one accounts for those products, which have been bought in, but was not able to sell them due to the expiration date?

Many thanks, and best regards,
Igor

Svar: Acontoskat And Selskabsskatten

Cookie - John Hannover — Thu, 04 Jul 2019 16:40:02 GMT

igorpav89:

75.000 (Total income after moms) - 45.000 (Rent, Insurance, Webhotel, Bank Gebyr, Varekøb etc.) = 30.000 - 22% = 6.600 which is the actual amount that my company has to pay for its profits for the year?

Thanks in advance.

yep - income and expenses are always both ex VAT when calculating. Purchase of goods are not a cost - until they are sold - if not, the value ex VAT must be taken from cost into status - value of goods - so they are not a cost when on stock

Otherwise you are right - provided that all costs are costs taxwise 100% (representation - gifts and other things may be a cost in your books, but are not fully calculated in the taxation result

br John Hannover

Acontoskat And Selskabsskatten

igorpav89 — Thu, 04 Jul 2019 16:21:41 GMT

One simple question regarding acontoskat, for which i couldnt find the answer anywhere.

As for the el, or fjernvarme, I am aware that the business can pay its taxes based on prediction (aconto) which is from what i have learned so far, 22% for the year 2019.

I am aware that acontoskat is my personal estimate regarding on how much the business might earn in the following year.

So let me go with an example. I am forecasting that my business, in 2019, will earn total of 100.000 kroner...

That is 75.000 + 25.000 Moms.

My business will have some fixed operational costs, let us say 10.000 for the year.

My business will have to pay for the products that it is selling, let us say 25.000

My business will have to pay for renting out a DepotRum,let us say, 12.000 for the entire year.

Now, my business have earned total of 100.000 With moms, which is 75.000 without the moms.

By business cost (Rent, isurance, salaries, varekøb etc.) have accounted for total of 47.000 for the entire year.

That brings us to the fact that business have taken brutto of 100.000 - Moms, = 75.000 netto.

My business has had costs in total of 45.000

So, when i am about to go to skat, and put in my acontoskat for this year, i am right to say that my acontoskat should be:

75.000 (Total income after moms) - 45.000 (Rent, Insurance, Webhotel, Bank Gebyr, Varekøb etc.) = 30.000 - 22% = 6.600 which is the actual amount that my company has to pay for its profits for the year?

Thanks in advance.

Kind regards.