Example of use for less than one year

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When you use communication services for part of the year, the calculation is performed on the basis of full months or part thereof.

Used from 1 January to 5 May inclusive (five months)
Total expenses NOK 6,250 inc. VAT

Total expenses NOK 6,250 inc. VAT  
Calculated benefit NOK 6,250 NB! maximum (5/12ths of NOK 4,392 = NOK 1,830
Reversal NOK 1,830  

Total VAT NOK 6,250 : 1.25 = NOK 5,000 exc. VAT (i.e. NOK 1,250 is VAT)

VAT private share NOK 1,830: 1.25 = NOK 1,464 exc. VAT (i.e. NOK 346 is VAT)

Under Item 6995, total expenses excluding VAT are entered under business.

NOK 1250 – NOK 366 = NOK 884 must be deducted from NOK 6,250.

NOK 5,366 must be entered under item 6995; NOK 1,830 is entered under item 7098.

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