oca-ocb-l10n_europe/odoo-bringout-oca-ocb-l10n_dk/l10n_dk/data/template/account.tax-dk.csv

1	id	sequence	name	description	invoice_label	amount	amount_type	type_tax_use	active	repartition_line_ids/repartition_type	repartition_line_ids/document_type	repartition_line_ids/account_id	repartition_line_ids/tag_ids	repartition_line_ids/factor_percent	description@da_DK	invoice_label@da_dk	fiscal_position_ids	original_tax_ids	invoice_legal_notes	invoice_legal_notes@da_DK
2	tax_s1	5	S_DK_25	Sales subject to VAT (DK), 25% VAT	25 %	25.0	percent	sale	True	base	invoice				Momspligtige salg (DK), 25% moms	25 %	fiscal_position_template_eu,fiscal_position_template_dk_vat
3										tax	invoice	dk_coa_7680	UM
4										base	refund
5										tax	refund	dk_coa_7680	UM
6	tax_s1y	5	S_DK_Y_25	Sales subject to VAT (DK) (Services), 25% VAT	25 %	25.0	percent	sale	True	base	invoice				Momspligtige salg (DK), 25% moms (Ydelser)	25 %	fiscal_position_template_eu,fiscal_position_template_dk_vat
7										tax	invoice	dk_coa_7680	UM
8										base	refund
9										tax	refund	dk_coa_7680	UM
10	tax_s0	6	S_DK_0	Sales subject to VAT (DK) 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-C-UR		Momspligtige salg (DK) 0% moms	0 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
11										tax	invoice
12										base	refund		R-C-UR
13										tax	refund
14	tax_s%	7	S_DK_UdenforMomslov	Outside the scope of the VAT Act	0 %	0.0	percent	sale	True	base	invoice				Udenfor momslovens anvendelsområde	0 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
15										tax	invoice
16										base	refund
17										tax	refund
18	tax_smf	8	S_DK_Momsfritaget	VAT-exempt sale	0 %	0.0	percent	sale	True	base	invoice				Momsfritaget salg	0 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
19										tax	invoice
20										base	refund
21										tax	refund
22	tax_sbrugt	9	S_DK_Brugtmoms	Used VAT	25 %	25.0	percent	sale	False	base	invoice				Brugtmoms		fiscal_position_template_dk_vat,fiscal_position_template_eu
23										tax	invoice	dk_coa_7680	UM
24										base	refund
25										tax	refund	dk_coa_7680	UM
26	tax_smargin	10	S_DK_Marginmoms	Margin VAT	25 %	25.0	percent	sale	False	base	invoice				Marginmoms	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
27										tax	invoice	dk_coa_7680	UM
28										base	refund
29										tax	refund	dk_coa_7680	UM
30	tax_smotor	11	S_DK_brugtbil	Used passenger motor vehicles	25 %	25.0	percent	sale	False	base	invoice				Brugte personmotorkøretøjer	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
31										tax	invoice	dk_coa_7680	UM
32										base	refund
33										tax	refund	dk_coa_7680	UM
34	tax_sleasing	12	S_DK_leasingbiler_mm	Rental companies, driving schools and tow trucks	20 %	20.0	percent	sale	False	base	invoice				Udlejningsvirksomheder, køreskoler og demobiler	20 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
35										tax	invoice	dk_coa_7680	UM
36										base	refund
37										tax	refund	dk_coa_7680	UM
38	tax_skunstnere	13	S_DK_kunstnere	Artists' first sale	5 %	5.0	percent	sale	False	base	invoice				Kunstneres førstegangssalg	5 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
39										tax	invoice	dk_coa_7680	UM
40										base	refund
41										tax	refund	dk_coa_7680	UM
42	tax_slokal	14	S_LokalMoms	Local sales other countries with VAT	0 %	0	percent	sale	False	base	invoice				Lokal salg andre lande med moms	0 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
43										tax	invoice	dk_coa_7680	UM
44										base	refund
45										tax	refund	dk_coa_7680	UM
46	tax_s2	16	S_EU_Varer_MomsNulPct	Sale of goods B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-B-MR		Varesalg B2B (EU), 0% moms	0 %	fiscal_position_template_eu_taxid	tax_s1	VAT exempt - Article 138 of Directive 2006/112/EC	Momsfritaget jf. momslovens § 34, stk. 1, nr. 1
47										tax	invoice
48										base	refund		R-B-MR
49										tax	refund
50	tax_s7	17	S_EU_Varer_MomsNulPct_ejEU_salgsangiv	Sale of goods B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-B-UR		Varesalg B2B (EU), 0% moms	0 %	fiscal_position_template_eu_taxid
51										tax	invoice
52										base	refund		R-B-UR
53										tax	refund
54	tax_s3	18	S_EU_Ydelser_MomsNulPct	Service sales B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-C-MR		Ydelsessalg B2B (EU), 0% moms	0 %	fiscal_position_template_eu_taxid	tax_s1y	VAT reverse charged	Omvendt betalingspligt - køber afregner moms
55										tax	invoice
56										base	refund		R-C-MR
57										tax	refund
58	tax_s8	19	S_EU_Varer_Trekantshandel	Triangular sales B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-D-MR		Trianguleringssalg B2B (EU), 0% moms	0 %	fiscal_position_template_eu_taxid		Exempt triangular transaction - Article 141 of the Directive 2006/112/EC
59										tax	invoice
60										base	refund		R-D-MR
61										tax	refund
62	tax_smfeu	20	S_EU_Momsfritaget	VAT-exempt sales (EU)	0 %	0.0	percent	sale	True	base	invoice				Momsfritaget salg (EU)	0 %	fiscal_position_template_eu_taxid
63										tax	invoice
64										base	refund
65										tax	refund
66	tax_s4	21	S_ejEU_Varer_MomsNulPct	Sales of goods B2B (% EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-C-UR		Varesalg B2B (% EU), 0% moms	0 %	fiscal_position_template_3lande
67										tax	invoice	dk_coa_7740
68										tax	invoice	dk_coa_7700		-100
69										base	refund		R-C-UR
70										tax	refund	dk_coa_7740
71										tax	refund	dk_coa_7700		-100
72	tax_s5	22	S_ejEU_Ydelser_MomsNulPct	Service sales B2B (% EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		R-C-UR		Ydelsessalg B2B (% EU), 0% moms	0 %	fiscal_position_template_3lande
73										tax	invoice	dk_coa_7740
74										tax	invoice	dk_coa_7700		-100
75										base	refund		R-C-UR
76										tax	refund	dk_coa_7740
77										tax	refund	dk_coa_7700		-100
78	tax_s6	23	S_ejEU_Momsfritaget	VAT-exempt sales (outside the EU) § 13	0 %	0.0	percent	sale	True	base	invoice				Momsfritaget salg (udenfor EU) § 13	0 %	fiscal_position_template_3lande	tax_s1y,tax_s1
79										tax	invoice
80										base	refund
81										tax	refund
82	tax_k1	29	K_DK_FuldFradrag	Purchase VAT (DK), full deduction (100%)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), fuld fradrag (100%)	25 %	fiscal_position_template_eu,fiscal_position_template_dk_vat
83										tax	invoice	dk_coa_7740	KM
84										base	refund
85										tax	refund	dk_coa_7740	KM
86	tax_k1y	29	K_DK_Y_FuldFradrag	Purchase VAT (DK), full deduction (100%) (Services)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), fuld fradrag (100%) (Ydelser)	25 %	fiscal_position_template_eu,fiscal_position_template_dk_vat
87										tax	invoice	dk_coa_7740	KM
88										base	refund
89										tax	refund	dk_coa_7740	KM
90	tax_k3	30	K_DK_SkoennetFradrag	Purchase VAT (DK), discretionary deduction	25 %	25.0	percent	purchase	True	base	invoice						fiscal_position_template_dk_vat,fiscal_position_template_eu
91										tax	invoice	dk_coa_7740	KM
92										base	refund
93										tax	refund	dk_coa_7740	KM
94	tax_k0	31	K_DK_IngenFradrag	VAT exempt purchase, No deduction, no VAT on purchase	0 %	0.0	percent	purchase	True	base	invoice				Momsfritaget køb, Ingen fradrag, ingen moms på køb	0 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
95										tax	invoice
96										base	refund
97										tax	refund
98
99	tax_k7	32	K_DK_VejFradrag	Purchase VAT (DK), statutory partial deduction (2/3 deduction)	25 %	25.0	percent	purchase	False	base	invoice				Indgående moms (DK), lovbestemt delvist fradrag (2/3 fradrag)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
100										tax	invoice	dk_coa_7740	KM	66.67
101										tax	invoice			33.33
102										base	refund
103										tax	refund	dk_coa_7740	KM	66.67
104										tax	refund			33.33
105	tax_k5a	33	K_DK_FastnettelefonFuld	Purchase VAT (DK), statutory partial deduction (50%)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), lovbestemt delvist fradrag (50%)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
106										tax	invoice	dk_coa_7740	KM	50
107										tax	invoice			50
108										base	refund
109										tax	refund	dk_coa_7740	KM	50
110										tax	refund			50
111	tax_k5b	34	K_DK_FastnettelefonProRata	Purchase VAT (DK), statutory partial deduction (50% x pro rata)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), lovbestemt delvist fradrag (50% x pro rata)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
112										tax	invoice	dk_coa_7740	KM	50
113										tax	invoice			50
114										base	refund
115										tax	refund	dk_coa_7740	KM	50
116										tax	refund			50
117	tax_kl1	35	K_DK_GulpladebilFradragPrivat	Leasing and operation of a yellow plate car, (private and mixed purposes as well as businesses)	25 %	25.0	percent	purchase	True	base	invoice				Leasing og drift af gulpladebil, (private og blandede formål samt erhverv)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
118										tax	invoice	dk_coa_7740	KM	33.33
119										tax	invoice			66.67
120										base	refund
121										tax	refund	dk_coa_7740	KM	33.33
122										tax	refund			66.67
123	tax_k25a	36	K_DK_ReprFradragFuld	Representation VAT, partly deductible (25%)	25 %	25.0	percent	purchase	True	base	invoice				Repræsentationsmoms, delvist fradragsberettiget (25%)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
124										tax	invoice	dk_coa_7740	KM	25
125										tax	invoice			75
126										base	refund
127										tax	refund	dk_coa_7740	KM	25
128										tax	refund			75
129	tax_k25b	37	K_DK_ReprFradragProRata	Representation VAT, partly deductible (25% x pro rata)	25 %	25.0	percent	purchase	True	base	invoice				Repræsentationsmoms, delvist fradragsberettiget (25% x pro rata)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
130										tax	invoice	dk_coa_7740	KM	25
131										tax	invoice			75
132										base	refund
133										tax	refund	dk_coa_7740	KM	25
134										tax	refund			75
135	tax_kl2	38	K_DK_LeasinghvidpladebilFradrag	Leasing of white plate car in min. 6 months (invoice)	25 %	25.0	percent	purchase	True	base	invoice				Leasing af hvidpladebil i min. 6 mdr. (faktura)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
136										tax	invoice	dk_coa_7740	KM	25
137										tax	invoice			75
138										base	refund
139										tax	refund	dk_coa_7740	KM	25
140										tax	refund			75
141	tax_kl3	38	K_DK_LeasinghvidpladebilFradragProrata	Leasing of white plate car in min. 6 months (invoice x pro rata)	25 %	25.0	percent	purchase	True	base	invoice				Leasing af hvidpladebil i min. 6 mdr. (faktura x pro rata)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
142										tax	invoice	dk_coa_7740	KM	25
143										tax	invoice			75
144										base	refund
145										tax	refund	dk_coa_7740	KM	25
146										tax	refund			75
147	tax_k2	39	K_DK_DelvisFradrag	Purchase VAT (DK), Partial deduction (pro rata)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), Delvis fradrag (pro rata)	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
148										tax	invoice	dk_coa_7740	KM
149										base	refund
150										tax	refund	dk_coa_7740	KM
151	tax_k6	40	K_DK_SektorFradrag	Purchase VAT (DK), sector-based right of deduction	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), sektorbaseret fradragsret	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
152										tax	invoice	dk_coa_7740	KM
153										base	refund
154										tax	refund	dk_coa_7740	KM
155	tax_k4	41	K_DK_ArealFradrag	Area-based deductibility real estate	25 %	25.0	percent	purchase	True	base	invoice				Arealbaseret fradragsret fast ejendom	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
156										tax	invoice	dk_coa_7740	KM
157										base	refund
158										tax	refund	dk_coa_7740	KM
159	tax_kbrugtmoms	42	K_DK_Brugtmoms	Used VAT	0 %	0.0	percent	purchase	False	base	invoice				Brugtmoms	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
160										tax	invoice
161										base	refund
162										tax	refund
163	tax_kmarginmoms	43	K_DK_Marginmoms	Margin VAT	0 %	0.0	percent	purchase	False	base	invoice				Marginmoms	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
164										tax	invoice
165										base	refund
166										tax	refund
167	tax_k_brugtbil	44	K_DK_brugtbil	Used passenger motor vehicles	0 %	0.0	percent	purchase	False	base	invoice				Brugte personmotorkøretøjer	25 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
168										tax	invoice
169										base	refund
170										tax	refund
171	tax_kleasingbil	45	K_DK_leasingbiler_mm	Rental companies, driving schools and tow trucks	0 %	0.0	percent	purchase	False	base	invoice				Udlejningsvirksomheder, køreskoler og demobiler	20 %	fiscal_position_template_dk_vat,fiscal_position_template_eu
172										tax	invoice
173										base	refund
174										tax	refund
175	tax_kdk01	46	K_DK_OmvBetPl_FuldFradrag	DK reverse obligation to pay, Purchase VAT, fully deductible (100%)		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Indgående moms, fuldt fradragsberettiget (100%)		fiscal_position_template_dk_vat,fiscal_position_template_eu
176										tax	invoice	dk_coa_7740	KM
177										tax	invoice	dk_coa_7680	UM	-100
178										base	refund
179										tax	refund	dk_coa_7740	KM
180										tax	refund	dk_coa_7680	UM	-100
181	tax_kdko2	47	K_DK_OmvBetPl_DelvisFradrag	DK reverse obligation to pay, Purchase VAT, Partial deduction (pro rata)		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Indgående moms, Delvis fradrag (pro rata)		fiscal_position_template_dk_vat,fiscal_position_template_eu
182										tax	invoice	dk_coa_7740	KM
183										tax	invoice	dk_coa_7680	UM	-100
184										base	refund
185										tax	refund	dk_coa_7740	KM
186										tax	refund	dk_coa_7680	UM	-100
187	tax_kdko3	48	K_DK_OmvBetPl_SkoennetFradrag	DK reverse payment obligation, Purchase VAT, discretionary deduction		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Indgående moms, skønsmæssigt fradrag		fiscal_position_template_dk_vat,fiscal_position_template_eu
188										tax	invoice	dk_coa_7740	KM
189										tax	invoice	dk_coa_7680	UM	-100
190										base	refund
191										tax	refund	dk_coa_7740	KM
192										tax	refund	dk_coa_7680	UM	-100
193	tax_kdko0	49	K_DK_OmvBetPl_IngenFradrag	DK reverse payment obligation, No deduction		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Ingen fradrag		fiscal_position_template_dk_vat,fiscal_position_template_eu
194										tax	invoice	dk_coa_7740	KM
195										tax	invoice	dk_coa_7680	UM	-100
196										base	refund
197										tax	refund	dk_coa_7740	KM
198										tax	refund	dk_coa_7680	UM	-100
199	tax_kdko4	50	K_DK_OmvBetPl_ArealFradrag	DK reverse payment obligation, Area-based right to deduct real estate		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Arealbaseret fradragsret fast ejendom		fiscal_position_template_dk_vat,fiscal_position_template_eu
200										tax	invoice	dk_coa_7740	KM
201										tax	invoice	dk_coa_7680	UM	-100
202										base	refund
203										tax	refund	dk_coa_7740	KM
204										tax	refund	dk_coa_7680	UM	-100
205	tax_klokalmoms	14	K_LokalMoms	Purchases with local VAT	0 %	0	percent	purchase	True	base	invoice				Køb med lokal moms		fiscal_position_template_dk_vat,fiscal_position_template_eu
206										tax	invoice
207										base	refund
208										tax	refund
209	tax_kdkoi	52	K_DK_refusion	Purchases covered by the public refund scheme	25 %	25.0	percent	purchase	False	base	invoice				Køb omfattet af det offentliges refusionsordning		fiscal_position_template_dk_vat,fiscal_position_template_eu
210										tax	invoice
211										base	refund
212										tax	refund
213	tax_keuv1	53	K_EU_Varer_Fradrag	Purchase of goods, acquisition VAT (EU), fully deductible (100%)		25.0	percent	purchase	True	base	invoice		R-A-V		Varekøb, erhvervelsesmoms (EU), fuldt fradragsberettiget (100%)		fiscal_position_template_eu_taxid	tax_k1
214										tax	invoice	dk_coa_7740	KM
215										tax	invoice	dk_coa_7700	MVU	-100
216										base	refund		R-A-V
217										tax	refund	dk_coa_7740	KM
218										tax	refund	dk_coa_7700	MVU	-100
219	tax_keuv3	54	K_EU_Varer_SkoennetFradrag	Purchase of goods, acquisition VAT (EU), discretionary deduction		25.0	percent	purchase	True	base	invoice		R-A-V		Varekøb, erhvervelsesmoms (EU), skønsmæssigt fradrag		fiscal_position_template_eu_taxid
220										tax	invoice	dk_coa_7740	KM
221										tax	invoice	dk_coa_7700	MVU	-100
222										base	refund		R-A-V
223										tax	refund	dk_coa_7740	KM
224										tax	refund	dk_coa_7700	MVU	-100
225	tax_keuv0	55	K_EU_Varer_IngenFradrag	Purchase of goods, acquisition VAT (EU), discretionary deduction		25.0	percent	purchase	True	base	invoice		R-A-V		Varekøb, erhvervelsesmoms (EU), skønsmæssigt fradrag		fiscal_position_template_eu_taxid
226										tax	invoice	dk_coa_7740	KM
227										tax	invoice	dk_coa_7700	MVU	-100
228										base	refund		R-A-V
229										tax	refund	dk_coa_7740	KM
230										tax	refund	dk_coa_7700	MVU	-100
231	tax_keuv2	56	K_EU_Varer_DelvisFradrag	Purchase of goods, acquisition VAT (EU), Partial deduction (pro rata)		25.0	percent	purchase	True	base	invoice		R-A-V		Varekøb, erhvervelsesmoms (EU), Delvis fradrag (pro rata)		fiscal_position_template_eu_taxid
232										tax	invoice	dk_coa_7740	KM
233										tax	invoice	dk_coa_7700	MVU	-100
234										base	refund		R-A-V
235										tax	refund	dk_coa_7740	KM
236										tax	refund	dk_coa_7700	MVU	-100
237	tax_keuv4	57	K_EU_Varer_ArealFradrag	Purchase of goods, acquisition VAT (EU), area-based real estate deductibility		25.0	percent	purchase	True	base	invoice		R-A-V		Varekøb, erhvervelsesmoms (EU), Arealbaseret fradragsret fast ejendom		fiscal_position_template_eu_taxid
238										tax	invoice	dk_coa_7740	KM
239										tax	invoice	dk_coa_7700	MVU	-100
240										base	refund		R-A-V
241										tax	refund	dk_coa_7740	KM
242										tax	refund	dk_coa_7700	MVU	-100
243	tax_keuy1	58	K_EU_Ydelser_FuldFradrag	Purchase of services, reverse obligation to pay (EU), fully deductible (100%)		25.0	percent	purchase	True	base	invoice		R-A-Y		Ydelseskøb, omvendt betalingspligt (EU), fuldt fradragsberettiget (100%)		fiscal_position_template_eu_taxid	tax_k1y
244										tax	invoice	dk_coa_7740	KM
245										tax	invoice	dk_coa_7720	MYUOB	-100
246										base	refund		R-A-Y
247										tax	refund	dk_coa_7740	KM
248										tax	refund	dk_coa_7720	MYUOB	-100
249	tax_keuy3	59	K_EU_Ydelser_SkoennetFradrag	Purchase of services, reverse obligation to pay (EU), discretionary deduction		25.0	percent	purchase	True	base	invoice		R-A-Y		Ydelseskøb, omvendt betalingspligt (EU), skønsmæssigt fradrag		fiscal_position_template_eu_taxid
250										tax	invoice	dk_coa_7740	KM
251										tax	invoice	dk_coa_7720	MYUOB	-100
252										base	refund		R-A-Y
253										tax	refund	dk_coa_7740	KM
254										tax	refund	dk_coa_7720	MYUOB	-100
255	tax_keuy0	60	K_EU_Ydelser_IngenFradrag	Purchase of services, reverse obligation to pay (EU), no deduction		25.0	percent	purchase	True	base	invoice		R-A-Y		Ydelseskøb, omvendt betalingspligt (EU), ingen fradrag		fiscal_position_template_eu_taxid
256										tax	invoice	dk_coa_7740	KM
257										tax	invoice	dk_coa_7720	MYUOB	-100
258										base	refund		R-A-Y
259										tax	refund	dk_coa_7740	KM
260										tax	refund	dk_coa_7720	MYUOB	-100
261	tax_keuy2	61	K_EU_Ydelser_DelvisFradrag	Purchase of services, reverse obligation to pay (EU), Partial deduction		25.0	percent	purchase	True	base	invoice		R-A-Y		Ydelseskøb, omvendt betalingspligt (EU), Delvis fradrag		fiscal_position_template_eu_taxid
262										tax	invoice	dk_coa_7740	KM
263										tax	invoice	dk_coa_7720	MYUOB	-100
264										base	refund		R-A-Y
265										tax	refund	dk_coa_7740	KM
266										tax	refund	dk_coa_7720	MYUOB	-100
267	tax_keuy4	62	K_EU_Ydelser_ArealFradrag	Purchase of services, reverse payment obligation (EU), Area-based deductibility real estate		25.0	percent	purchase	True	base	invoice		R-A-Y		Ydelseskøb, omvendt betalingspligt (EU), Arealbaseret fradragsret fast ejendom		fiscal_position_template_eu_taxid
268										tax	invoice	dk_coa_7740	KM
269										tax	invoice	dk_coa_7720	MYUOB	-100
270										base	refund		R-A-Y
271										tax	refund	dk_coa_7740	KM
272										tax	refund	dk_coa_7720	MYUOB	-100
273	tax_kleu2	63	K_EU_Leasinghvidpladebil_Fradrag	Leasing of white plate car in min. 6 months abroad (invoice)	25 %	25.0	percent	purchase	True	base	invoice				Leasing af hvidpladebil i min. 6 mdr. Udlandet (faktura)	25 %	fiscal_position_template_eu_taxid
274										tax	invoice	dk_coa_7740	KM	25
275										tax	invoice			75
276										base	refund
277										tax	refund	dk_coa_7740	KM	25
278										tax	refund			75
279	tax_kleu3	64	K_EU_Leasinghvidpladebil_DelvisFradrag	Leasing of white plate car in min. 6 months abroad (invoice x pro rata)	25 %	25.0	percent	purchase	True	base	invoice				Leasing af hvidpladebil i min. 6 mdr. Udlandet (faktura x pro rata)	25 %	fiscal_position_template_eu_taxid
280										tax	invoice	dk_coa_7740	KM	25
281										tax	invoice			75
282										base	refund
283										tax	refund	dk_coa_7740	KM	25
284										tax	refund			75
285	tax_keuyl1	65	K_EU_Gulpladebil_FradragPrivat	Leasing of a yellow plate car from a foreign lessor, (private and mixed purposes as well as businesses)		25.0	percent	purchase	True	base	invoice		R-A-Y		Leasing af gulpladebil fra udenlandsk leasinggiver, (private og blandede formål samt erhverv)		fiscal_position_template_eu_taxid
286										tax	invoice	dk_coa_7740	KM
287										tax	invoice	dk_coa_7720	MYUOB	-100
288										base	refund		R-A-Y
289										tax	refund	dk_coa_7740	KM
290										tax	refund	dk_coa_7720	MYUOB	-100
291	tax_keumf	66	K_EU_Momsfritaget	VAT-exempt purchases of goods and services (EU)	0 %	0.0	percent	purchase	True	base	invoice				Momsfritagede køb af varer og ydelser (EU)	0 %	fiscal_position_template_eu_taxid
292										tax	invoice
293										base	refund
294										tax	refund
295	tax_k%euv1	67	K_ejEU_Varer_FuldFradrag	Purchase of goods, Import VAT (% EU), fully deductible (100%)		25.0	percent	purchase	True	base	invoice				Varekøb, Importmoms (% EU), fuldt fradragsberettiget (100%)		fiscal_position_template_3lande	tax_k1
296										tax	invoice	dk_coa_7740	KM
297										tax	invoice	dk_coa_7700	MVU	-100
298										base	refund
299										tax	refund	dk_coa_7740	KM
300										tax	refund	dk_coa_7700	MVU	-100
301	tax_k%euv3	68	K_ejEU_Varer_SkoennetFradrag	Purchase of goods, import VAT (% EU), discretionary deduction		25.0	percent	purchase	True	base	invoice				Varekøb, importmoms (% EU), skønsmæssigt fradrag		fiscal_position_template_3lande
302										tax	invoice	dk_coa_7740	KM
303										tax	invoice	dk_coa_7700	MVU	-100
304										base	refund
305										tax	refund	dk_coa_7740	KM
306										tax	refund	dk_coa_7700	MVU	-100
307	tax_k%euv0	69	K_ejEU_Varer_IngenFradrag	Purchase of goods, import VAT (% EU), no deduction		25.0	percent	purchase	True	base	invoice				Varekøb, importmoms (% EU), ingen fradrag		fiscal_position_template_3lande
308										tax	invoice	dk_coa_7740	KM
309										base	refund
310										tax	refund	dk_coa_7740	KM
311	tax_k%euv2	69	K_ejEU_Varer_DelvisFradrag	Purchase of goods, import VAT (% EU), Partial deduction (pro rata)		25.0	percent	purchase	True	base	invoice				Varekøb, importmoms (% EU), Delvis fradrag (pro rata)		fiscal_position_template_3lande
312										tax	invoice	dk_coa_7740	KM
313										tax	invoice	dk_coa_7700	MVU	-100
314										base	refund
315										tax	refund	dk_coa_7740	KM
316										tax	refund	dk_coa_7700	MVU	-100
317	tax_k%euv4	70	K_ejEU_Varer_ArealFradrag	Purchase of goods, import VAT (% EU), Area-based real estate deduction		25.0	percent	purchase	True	base	invoice				Varekøb, importmoms (% EU), Arealbaseret fradragsret fast ejendom		fiscal_position_template_3lande
318										tax	invoice	dk_coa_7740	KM
319										tax	invoice	dk_coa_7700	MVU	-100
320										base	refund
321										tax	refund	dk_coa_7740	KM
322										tax	refund	dk_coa_7700	MVU	-100
323	tax_k%euy1	71	K_ejEU_Ydelser_FuldFradrag	Purchase of services, reverse payment obligation (% EU), fully deductible (100%)		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), fuldt fradragsberettiget (100%)		fiscal_position_template_3lande	tax_k1y
324										tax	invoice	dk_coa_7740	KM
325										tax	invoice	dk_coa_7720	MYUOB	-100
326										base	refund
327										tax	refund	dk_coa_7740	KM
328										tax	refund	dk_coa_7720	MYUOB	-100
329	tax_k%euy3	72	K_ejEU_OmvBetPl_Ydelser_SkoennetFradrag	Service purchase, reverse payment obligation (% EU), discretionary deduction		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), skønsmæssigt fradrag		fiscal_position_template_3lande
330										tax	invoice	dk_coa_7740	KM
331										tax	invoice	dk_coa_7720	MYUOB	-100
332										base	refund
333										tax	refund	dk_coa_7740	KM
334										tax	refund	dk_coa_7720	MYUOB	-100
335	tax_k%euy0	73	K_ejEU_OmvBetPl_Ydelser_IngenFradrag	Purchase of services, reverse payment obligation (% EU), no deductions		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), ingen fradrag		fiscal_position_template_3lande
336										tax	invoice	dk_coa_7740	KM
337										tax	invoice	dk_coa_7720	MYUOB	-100
338										base	refund
339										tax	refund	dk_coa_7740	KM
340										tax	refund	dk_coa_7720	MYUOB	-100
341	tax_k%euy2	74	K_ejEU_OmvBetPl_Ydelser_DelvisFradrag	Purchase of services, reverse obligation to pay (% EU), Partial deduction		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), Delvis fradrag		fiscal_position_template_3lande
342										tax	invoice	dk_coa_7740	KM
343										tax	invoice	dk_coa_7720	MYUOB	-100
344										base	refund
345										tax	refund	dk_coa_7740	KM
346										tax	refund	dk_coa_7720	MYUOB	-100
347	tax_k%euy4	75	K_ejEU_OmvBetPl_Ydelser_ArealFradrag	Purchase of services, reverse payment obligation (% EU), Area-based deductibility real estate		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), Arealbaseret fradragsret fast ejendom		fiscal_position_template_3lande
348										tax	invoice	dk_coa_7740	KM
349										tax	invoice	dk_coa_7720	MYUOB	-100
350										base	refund
351										tax	refund	dk_coa_7740	KM
352										tax	refund	dk_coa_7720	MYUOB	-100