Bogføring, regnskab, moms, skat m.m.

Svar: How correctly to register a purchase outside of EU if it is not imported to Denmark?

ola_nik — Fri, 18 Jun 2021 09:45:52 GMT

John, thank you so much for your help! You are the best!!!

Svar: How correctly to register a purchase outside of EU if it is not imported to Denmark?

Cookie - John Hannover — Thu, 17 Jun 2021 23:29:56 GMT

That sounds fine to me

br John

Svar: How correctly to register a purchase outside of EU if it is not imported to Denmark?

ola_nik — Thu, 17 Jun 2021 23:06:47 GMT

Thank you so much for your detailed explanation!!!

Yes, as you mention, I register all payments to a freelancer at SKAT as B-honorar (account #3080). But there are some materials or equipment that she needs for creating some samples for me which remain there, and she cannot reuse or never will be her own, and I think it is related to an account without VAT, as you wrote. Do you think I just should create myself a new account in the program? I use Dinero and when you create a new account, you can choose the following variants:

Ingen moms
U25 - Dansk salgsmoms
UEUV - Varesalg EU - Indberettes (rubrik B - varer)
UEUV2 - Varesalg EU - Indberettes ikke (rubrik B - varer)
UEUY - Ydelsessalg EU (rubrik B - ydelser)
UVC - Salg til verden (rubrik C)
I25 - Dansk købsmoms
IEUV - Varekøb EU (rubrik A - varer)
IEUY - Ydelseskøb EU (rubrik A - ydelser)
IVV - Varekøb fra verden
IVY - Ydelseskøb fra verden
REP - Repræsentation (kvartmoms)
OBPK - Dansk køb med omvendt betalingspligt
KUNS - Kunstnermoms
OBPS - Dansk salg med omvendt betalingspligt

So, I suppose, I should create an account lets say /#2151 / Varekøb verden / Ingen moms/? Or am I wrong?

Thank you so much in advance for your time! You are unrivalled!!!

Svar: How correctly to register a purchase outside of EU if it is not imported to Denmark?

Cookie - John Hannover — Thu, 17 Jun 2021 19:30:41 GMT

So he will have been charged VAT from that country. I would then book the total cost incl the VAT as expence on an account without VAT - I fact tax could say, that you could not take the vat as cost, as this was something you took free-willing - but I would take the total cost on an account without VAT

I take it that the freelancer cannot make use of the - whatever it was - privately as I could then be taxed on the freelancer as part of the pay - and needed reporting the same way as you have to report the pay into tax in denmark og the freelancers, name, full adresse and birthdate/year

br John Hannover

Svar: How correctly to register a purchase outside of EU if it is not imported to Denmark?

ola_nik — Thu, 17 Jun 2021 18:32:45 GMT

Dear John,

Thank you so much for your reply!

I have bought this equipment in the same country where this person lives and works. It is not something expensive, but she needed it for making a work for me. So I have bought it online and delivery was from the online shop in the same country, not from Denmark.

Thank you very much for your support))

Svar: How correctly to register a purchase outside of EU if it is not imported to Denmark?

Cookie - John Hannover — Thu, 17 Jun 2021 17:45:10 GMT

How did you do it. If the receiver was not you as a reg vat company - then the receiver would receive a bill for duty, cost and VAT in the receivers country.

You cannot as a DK company get deliveries to a different country without getting duty and VAT on it as far as I know

If the receiver did not get duties or VAT - then you should contact the authorities and correct that. THEN the bookkeeping can be cleared -'

br John Hannover

How correctly to register a purchase outside of EU if it is not imported to Denmark?

ola_nik — Thu, 17 Jun 2021 16:21:40 GMT

Hi dear experts!

I have a person outside EU, who makes some job for me. This person needed some equipment for making this job and I have bought it for her.

So - this equipment is bought outside of EU, but it wasn't imported to Denmark.

Accounts that exist by default for purchases outside the EU include VAT on purchases in third countries, but since this equipment has not been imported into Europe, logically - VAT should not be applied.

So, what will be the correct way to show (register) such expresses? Is it necessarily to create a particular account for this, or what is the best way?

Thank you in advance for great professionals and specialists, who know how to resolve it!!!