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Hvis du eller din virksomhed benytter jer af muligheder for eksportgodtgørelse, kender I måske til det såkaldte klargøringsfradrag.

Fradraget på 3% kan bruges ved værdifastsættelse af køretøjer til eksport, hvor køretøjet ikke er klargjort, hvilket betyder, at man typisk opnår en lavere handelsværdi og lavere registreringsafgift.

Af den årsag kan man med fordel sætte sin dokumentation i system, så man undgår at skulle benytte sig af klargøringsfradraget ved eksportgodtgørelse af køretøjer for på den måde at hæve handelsværdien og afgiftsniveauet.

Motorstyrelsen præciserer reglerne og har har opstillet en række scenarier for, hvornår man som eksportør skal sikre sig den rette dokumentation for klargøring – se skemaet herunder:

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Situation	Dokumentation
Køretøjer, hvor der er betalt for ekstern klargøring.	Dokumenteres med faktura.
Køretøjer, der er klargjort på eget værksted.	Dokumenteres ved timesedler og specifikation af den foretagne klargøring.
Køretøjer købt fra forhandler, der har haft køretøjet klargjort og forsøgt at sælge det i egen udstilling.	Dokumenteres med fx kopi af forhandlerens annonce. Køretøjer, der er købt hos en forhandler som engros eller lignende, vil Motorstyrelsen som udgangspunkt ikke anse som klargjorte.

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Seneste nyheder

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