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. |
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 stockigorpav89:75.000 (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.
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