| Code 1. Fuel |
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1.1. Fuel for means of transport with a mass greater than 3 500 kg, other than means of transport for paying passengers | 1.1.1. Petrol 1.1.2. Diesel 1.1.3. LPG 1.1.4. Natural Gas 1.1.5. Bio fuel |
1.2. Fuel for means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers | 1.2.1. Petrol 1.2.2. Diesel 1.2.3. LPG 1.2.4. Natural Gas 1.2.5. Bio fuel 1.2.6. PKW 1.2.7. LKW |
1.3. Fuel for means of transport for paying passengers | 1.3.1. Petrol 1.3.2. Diesel 1.3.3. LPG 1.3.4. Natural Gas 1.3.5. Bio fuel |
1.4. Fuel used specifically for test vehicles | |
1.5. Petroleum products used for lubrication of means of transport or engines | |
1.6. Fuel purchased for resale | |
1.7. Fuel for means of goods transport | |
1.8. Fuel for passenger and multipurpose cars | 1.8.1. Used exclusively for business purposes 1.8.2. Used partly for commercial passenger transport, driving instruction or rental purposes 1.8.3. Used partly for other than 1.8.2 purposes |
1.9. Fuel for motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1 550 kg | 1.9.1. Used for commercial passenger transport, driving instruction or rental purposes 1.9.2. Used for business purposes |
1.10. Fuel for machines and agriculture tractors | 1.10.1. Petrol 1.10.2. Diesel 1.10.3. LPG 1.10.4. Natural Gas 1.10.5. Bio fuel |
1.11. Fuel for means of passenger transport with less than 9 spaces or a rental car | 1.11.1. Petrol 1.11.2. Diesel 1.11.3. LPG 1.11.4. Natural Gas 1.11.5. Bio fuel |
1.12. Fuel for means of passenger transport other than 1.8 and 1.9 | |
1.13. Fuel for means of transport for which there exists no restriction on the right to deduct | |
1.14. Fuel for means of transport for which there exists a restriction on the right to deduct. | |
| Code 2. Hiring of means of transport |
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2.1. Hiring of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers | |
2.2. Hiring of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers | 2.2.1. For a continuous period exceeding 6 months 2.2.2. For a continuous period equal to or not exceeding 6 months 2.2.3. PKW 2.2.4. LKW |
2.3. Hiring of means of transport for paying passengers | 2.3.1. For a continuous period exceeding 6 months 2.3.2. For a continuous period equal to or not exceeding 6 months |
2.4. Hiring of means of goods transport | |
2.5. Hiring of passenger and multipurpose cars | 2.5.1. Used exclusively for business purposes 2.5.2. Used partly for commercial passenger transport or driving instruction 2.5.3. Used partly for other than 2.5.2 purposes |
2.6. Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1 550 kg | 2.6.1. Used for commercial passenger transport or driving instruction 2.6.2. Used for other business purposes |
2.7. Hiring of passenger cars of the M1 category | |
2.8. Hiring of means of passenger transport with more than 9 spaces | |
2.9. Hiring of means of passenger transport with less than 9 spaces | 2.9.1. Used for commercial operations 2.9.2. Used for other than commercial operations |
2.10. Hiring of means of transport for which there exists no restriction on the right to deduct | |
2.11. Hiring of a means of transport for which there exists a restriction on the right to deduct. | |
2.12. Hiring of means of transport other than 2.5 and 2.6 | |
| Code 3. Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2) |
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3.1. Expenditure relating to means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers | 3.1.1. Purchase of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers 3.1.2. Maintenance of a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers 3.1.3. Purchase and installation of accessories for a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers 3.1.4. Garaging or parking of a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers 3.1.5. Other expenditure relating to a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers |
3.2. Expenditure relating to means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers | 3.2.1. Purchase of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers 3.2.2. Maintenance of a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers 3.2.3. Purchase and installation of accessories for a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers 3.2.4. Garaging or parking of a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers 3.2.5. Other expenditure relating to a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers 3.2.6. PKW 3.2.7. LKW |
3.3. Expenditure relating to means of transport for paying passengers | 3.3.1. Purchase of a means of transport for paying passengers 3.3.2. Maintenance of a means of transport for paying passengers 3.3.3. Purchase and installation of accessories for a means of transport for paying passengers 3.3.4. Garaging or parking of a means of transport for paying passengers 3.3.5. Other expenditure relating to a means of transport for paying passengers |
3.4. Expenditure relating to means of goods transport | 3.4.1. Purchase of a means of goods transport 3.4.2. Maintenance of a means of goods transport 3.4.3. Garaging or parking of a means of goods transport 3.4.4. Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3 |
3.5. Maintenance of passenger and multipurpose cars | 3.5.1. Used exclusively for business purposes 3.5.2. Used partly for commercial passenger transport, driving instruction, or rental purposes 3.5.3. Used partly for business purposes other than 3.5.2 |
3.6. Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1 550 kg | 3.6.1. Used for commercial passenger transport, driving instruction, rental purposes 3.6.2. Used for other business purposes |
3.7. Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars | 3.7.1. Used exclusively for business purposes 3.7.2. Used partly for commercial passenger transport, driving instruction or rental purposes 3.7.3. Used partly for purposes other than 3.7.2 |
3.8. Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1 550 kg. | 3.8.1. Used for commercial passenger transport, driving instruction, rental purposes or resale 3.8.2. Used for other business purposes |
3.9. Purchase of passenger car of M1 category | |
3.10. Purchase of accessories for passenger cars of M1 category, including their assembly and installation | |
3.11. Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport | |
3.12. Expenditure relating to means of passenger transport with less than 9 places used for commercial operations | |
3.13. Expenditure relating to means of transport for which there exists no restriction on the right to deduct | |
3.14. Expenditure relating to means of transport for which there exists a restriction on the right to deduct | |
3.15. Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1 550 kg. | |
3.16. Garaging or parking of a means of passenger transport | |
3.17. Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1 550 kg | |
| Code 4. Road tolls and road user charge |
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4.1. Road tolls for means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers | |
4.2. Road tolls for vehicles with a mass less than or equal to 3 500 kg other than means of transport for paying passengers | 4.2.1. PKW 4.2.2. LKW |
4.3. Road tolls for means of transport for paying passengers | |
4.4. Road tolls for any means of transport across the Great Belt Bridge | |
4.5. Road tolls for any means of transport across the Öresund Bridge | |
4.6. Road tolls for means of transport for paying passengers with more than 9 places | |
4.7. Road tolls for means of transport for paying passengers with less than 9 places | |
4.8. Road tolls for vehicles used in the context of a conference, fair, exhibition or congress | 4.8.1. For the organiser of the event 4.8.2. For a participant in the event, where the expenditure is directly charged by the organiser |
| Code 5. Travel expenses, such as taxi fares, public transport fares |
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5.1. For the taxable person or an employee of the taxable person | |
5.2. For someone other than the taxable person, or an employee of the taxable person | |
5.3. For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress | 5.3.1. For the organiser of the event 5.3.2. For a participant in the event, where the expenditure is directly charged by the organiser |
| Code 6. Accommodation |
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6.1. Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person | |
6.2. Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person | |
6.3. Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences | |
6.4. Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress | 6.4.1. For the organiser of the event 6.4.2. For a participant in the event, where the expenditure is directly charged by the organiser |
6.5. Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services | |
6.6. Expenditure on lodging and accommodation for onward supply | |
6.7. Expenditure on lodging other than 6.5 or 6.6 | |
| Code 7. Food, drink and restaurant services |
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7.1. Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast | 7.1.1. For the taxable person or an employee of the taxable person 7.1.2. For someone other than the taxable person or an employee of the taxable person |
7.2. Food and drink provided in the context of a conference, fair, exhibition or congress | 7.2.1. For the organiser of the event 7.2.2. For a participant in the event, where the expenditure is directly charged by the organiser |
7.3. Food and drink for an employee of the taxable person effecting supplies of goods or services | |
7.4. Restaurant services purchased for onward supply | |
7.5. Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4 | |
| Code 8. Admissions to fairs and exhibitions |
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8.1. For the taxable person or an employee of the taxable person | |
8.2. For someone other than the taxable person or an employee of the taxable person | |
| Code 9. Expenditure on luxuries, amusements and entertainment |
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9.1. Purchase of alcohol | |
9.2. Purchase of manufactured tobacco | |
9.3. Expenditure on receptions and entertainment. | 9.3.1. For publicity purposes 9.3.2. Not for publicity purposes |
9.4. Expenditure on maintenance of pleasure craft | |
9.5. Expenditure on works of art, collectors items and antiques | |
9.6. Expenditure on luxuries, amusements and entertainment for advertising | |
9.7. Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3 | |
| Code 10. Other |
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10.1. Tools | |
10.2. Repairs within a warranty period | |
10.3. Services connected with education | |
10.4. Work on property | 10.4.1. Work on immoveable property 10.4.2. Work on immoveable property used as a dwelling 10.4.3. Work on moveable property other than code 3 |
10.5. Purchase or hiring of property | 10.5.1. Purchase or hiring of immoveable property 10.5.2. Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use. 10.5.3. Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use. 10.5.4. Purchase or hiring of moveable property other than code 2 |
10.6. Provision of water, gas or electricity through a distribution network | |
10.7. Gifts of a small value | |
10.8. Office expenses | |
10.9. Participation in fairs and seminars, education or training | 10.9.1. Fairs 10.9.2. Seminars 10.9.3. Education 10.9.4. Training |
10.10. Flat rate additions on livestock and agricultural produce | |
10.11. Expenditure on postage of mail to countries outside the EU | |
10.12. Expenditure on fax and phone in connection with accommodation | |
10.13. Goods and services acquired by a travel organiser for the direct benefit of the traveller | |
10.14. Goods purchased for resale other than 1.6 | |
10.15. services purchased for resale other than 6.6 and 7.4 | |
10.16. Work on property | 10.16.1. Work on immoveable property used as a residence, recreational or leisure facility 10.16.2. Work on immoveable property other than 10.16.1 10.16.3. Work on moveable property connected with or use of an immoveable property in 10.16.1 10.16.4. Work on moveable property other than 10.16.3 |
10.17. Expenditure on property | 10.17.1. Expenditure on immoveable property used as a dwelling, or for recreational or leisure use. 10.17.2. Expenditure on immoveable property other than 10.17.1 |
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