odoo18/addons/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
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 %
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 %
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 %
11										tax	invoice
12										base	refund		-R-C-UR
13										tax	refund
14	tax_s%	7	S-DK-U	Outside the scope of the VAT Act	0 %	0.0	percent	sale	True	base	invoice				Udenfor momslovens anvendelsområde	0 %
15										tax	invoice
16										base	refund
17										tax	refund
18	tax_smf	8	S-DK-MF	VAT-exempt sale	0 %	0.0	percent	sale	True	base	invoice				Momsfritaget salg	0 %
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
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 %
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 %
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 %
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 %
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 %
43										tax	invoice	dk_coa_7680	+UM
44										base	refund
45										tax	refund	dk_coa_7680	-UM
46	tax_s2	16	S-EU-V-0	Sale of goods B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		+R-B-MR		Varesalg B2B (EU), 0% moms	0 %
47										tax	invoice
48										base	refund		-R-B-MR
49										tax	refund
50	tax_s7	17	S-EU-V-0%	Sale of goods B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		+R-B-UR		Varesalg B2B (EU), 0% moms	0 %
51										tax	invoice
52										base	refund		-R-B-UR
53										tax	refund
54	tax_s3	18	S-EU-Y-0	Service sales B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		+R-C-MR		Ydelsessalg B2B (EU), 0% moms	0 %
55										tax	invoice
56										base	refund		-R-C-MR
57										tax	refund
58	tax_s8	19	S-EU-T-0	Triangular sales B2B (EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		+R-D-MR		Trianguleringssalg B2B (EU), 0% moms	0 %
59										tax	invoice
60										base	refund		-R-D-MR
61										tax	refund
62	tax_smfeu	20	S-EU-MF	VAT-exempt sales (EU)	0 %	0.0	percent	sale	True	base	invoice				Momsfritaget salg (EU)	0 %
63										tax	invoice
64										base	refund
65										tax	refund
66	tax_s4	21	S-%EU-V-0	Sales of goods B2B (% EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice		+R-C-UR		Varesalg B2B (% EU), 0% moms	0 %
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-%EU-Y-0	Service sales B2B (% EU), 0% VAT	0 %	0.0	percent	sale	True	base	invoice				Ydelsessalg B2B (% EU), 0% moms	0 %
73										tax	invoice	dk_coa_7740	+KM
74										tax	invoice	dk_coa_7720	-MYUOB	-100
75										base	refund
76										tax	refund	dk_coa_7740	-KM
77										tax	refund	dk_coa_7720	+MYUOB	-100
78	tax_s6	23	S-%EU-MF	VAT-exempt sales (outside the EU) § 13	0 %	0.0	percent	sale	True	base	invoice				Momsfritaget salg (udenfor EU) § 13	0 %
79										tax	invoice
80										base	refund
81										tax	refund
82	tax_k1	29	K-DK-Fradrag	Purchase VAT (DK), full deduction (100%)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), fuld fradrag (100%)	25 %
83										tax	invoice	dk_coa_7740	+KM
84										base	refund
85										tax	refund	dk_coa_7740	-KM
86	tax_k1y	29	K-DK-Y-Fradrag	Purchase VAT (DK), full deduction (100%) (Services)	25 %	25.0	percent	purchase	True	base	invoice				Indgående moms (DK), fuld fradrag (100%) (Ydelser)	25 %
87										tax	invoice	dk_coa_7740	+KM
88										base	refund
89										tax	refund	dk_coa_7740	-KM
90	tax_k3	30	K-Dk-SkønsmæssigFradrag	Purchase VAT (DK), discretionary deduction	25 %	25.0	percent	purchase	True	base	invoice
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 %
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 %
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 %
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 %
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 %
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-RepræsentationFradragFuld	Representation VAT, partly deductible (25%)	25 %	25.0	percent	purchase	True	base	invoice				Repræsentationsmoms, delvist fradragsberettiget (25%)	25 %
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-RepræsentationFradragProRata	Representation VAT, partly deductible (25% x pro rata)	25 %	25.0	percent	purchase	True	base	invoice				Repræsentationsmoms, delvist fradragsberettiget (25% x pro rata)	25 %
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 %
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 %
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 %
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 %
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 %
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 %
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 %
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 %
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 %
172										tax	invoice
173										base	refund
174										tax	refund
175	tax_kdk01	46	K-DKO-Fradrag	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%)
176										tax	invoice	dk_coa_7740	+KM
177										tax	invoice	dk_coa_7680	-UM	-100
178										base	refund
179										tax	refund	dk_coa_7740	-UM
180										tax	refund	dk_coa_7680	+KM	-100
181	tax_kdko2	47	K-DKO-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)
182										tax	invoice	dk_coa_7740	+KM
183										tax	invoice	dk_coa_7680	-UM	-100
184										base	refund
185										tax	refund	dk_coa_7740	-UM
186										tax	refund	dk_coa_7680	+KM	-100
187	tax_kdko3	48	K-DKO-SkønsmæssigFradrag	DK reverse payment obligation, Purchase VAT, discretionary deduction		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Indgående moms, skønsmæssigt fradrag
188										tax	invoice	dk_coa_7740	+KM
189										tax	invoice	dk_coa_7680	-UM	-100
190										base	refund
191										tax	refund	dk_coa_7740	-UM
192										tax	refund	dk_coa_7680	+KM	-100
193	tax_kdko0	49	K-DKO-IngenFradrag	DK reverse payment obligation, No deduction		25.0	percent	purchase	False	base	invoice				DK omvendt betalingspligt, Ingen fradrag
194										tax	invoice	dk_coa_7740	+KM
195										tax	invoice	dk_coa_7680	-UM	-100
196										base	refund
197										tax	refund	dk_coa_7740	-UM
198										tax	refund	dk_coa_7680	+KM	-100
199	tax_kdko4	50	K-DKO-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
200										tax	invoice	dk_coa_7740	+KM
201										tax	invoice	dk_coa_7680	-UM	-100
202										base	refund
203										tax	refund	dk_coa_7740	-UM
204										tax	refund	dk_coa_7680	+KM	-100
205	tax_klokalmoms	14	K-LokalMoms	Purchases with local VAT	0 %	0	percent	purchase	True	base	invoice				Køb med lokal moms
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
210										tax	invoice
211										base	refund
212										tax	refund
213	tax_keuv1	53	K-EU-V-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%)
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-V-SkønsmæssigFradrag	Purchase of goods, acquisition VAT (EU), discretionary deduction		25.0	percent	purchase	True	base	invoice		+R-A-V		Varekøb, erhvervelsesmoms (EU), skønsmæssigt fradrag
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-V-IngenFradrag	Purchase of goods, acquisition VAT (EU), discretionary deduction		25.0	percent	purchase	True	base	invoice		+R-A-V		Varekøb, erhvervelsesmoms (EU), skønsmæssigt fradrag
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-V-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)
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-V-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
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-Y-Fradrag	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%)
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-Y-SkønsmæssigFradrag	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
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-Y-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
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-Y-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
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-Y-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
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-LeasinghvidpladebilFradrag	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 %
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-LeasinghvidpladebilDelvisFradrag	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 %
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-Y-GulpladebilFradragPrivat	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)
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 %
292										tax	invoice
293										base	refund
294										tax	refund
295	tax_k%euv1	67	K-%EU-V-Fradrag	Purchase of goods, Import VAT (% EU), fully deductible (100%)		25.0	percent	purchase	True	base	invoice				Varekøb, Importmoms (% EU), fuldt fradragsberettiget (100%)
296										tax	invoice	dk_coa_7740	+MVU
297										tax	invoice	dk_coa_7700	-KM	-100
298										base	refund
299										tax	refund	dk_coa_7740	-MVU
300										tax	refund	dk_coa_7700	+KM	-100
301	tax_k%euv3	68	K-%EU-V-SkønsmæssigFradrag	Purchase of goods, import VAT (% EU), discretionary deduction		25.0	percent	purchase	True	base	invoice				Varekøb, importmoms (% EU), skønsmæssigt fradrag
302										tax	invoice	dk_coa_7740	+MVU
303										tax	invoice	dk_coa_7700	-KM	-100
304										base	refund
305										tax	refund	dk_coa_7740	-MVU
306										tax	refund	dk_coa_7700	+KM	-100
307	tax_k%euv0	69	K-%EU-V-IngenFradrag	Purchase of goods, import VAT (% EU), no deduction		25.0	percent	purchase	True	base	invoice				Varekøb, importmoms (% EU), ingen fradrag
308										tax	invoice	dk_coa_7740	+MVU
309										base	refund
310										tax	refund	dk_coa_7740	-MVU
311	tax_k%euv2	69	K-%EU-V-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)
312										tax	invoice	dk_coa_7740	+MVU
313										tax	invoice	dk_coa_7700	-KM	-100
314										base	refund
315										tax	refund	dk_coa_7740	-MVU
316										tax	refund	dk_coa_7700	+KM	-100
317	tax_k%euv4	70	K-%EU-V-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
318										tax	invoice	dk_coa_7740	+MVU
319										tax	invoice	dk_coa_7700	-KM	-100
320										base	refund
321										tax	refund	dk_coa_7740	-MVU
322										tax	refund	dk_coa_7700	+KM	-100
323	tax_k%euy1	71	K-%EU-Y-Fradrag	Purchase of services, reverse payment obligation (% EU), fully deductible (100%)		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), fuldt fradragsberettiget (100%)
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-%EU-DK-Y-SkønsmæssigFradrag	Service purchase, reverse payment obligation (% EU), discretionary deduction		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), skønsmæssigt fradrag
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-%EU-DK-Y-IngenFradrag	Purchase of services, reverse payment obligation (% EU), no deductions		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), ingen fradrag
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-%EU-Y-DelvisFradrag	Purchase of services, reverse obligation to pay (% EU), Partial deduction		25.0	percent	purchase	True	base	invoice				Ydelseskøb, omvendt betalingspligt (% EU), Delvis fradrag
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-%EU-Y-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
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