VAT rules - white number plates

The company may deduct VAT for vehicles with white number plates. To be eligible for VAT deduction, the following conditions must be fulfilled:

  • At least 10% of use must be commercial.
  • The leasing contract must be established for a continuous period of at least 6 months.

VAT deduction

The VAT deduction, which we always state, is calculated on the basis of the vehicle's registration tax, cf. the example below.

VAT deduction in the first 3 calendar years: Registration tax x 2% x 25% 
(The 3 years are calculated as from the vehicle's first registration date)

The VAT deduction is then: Registration tax x 1% x 25% 

Example: 

Factory-new vehicle with a registration tax of DKK 150,000.

The first 3 calendar years 150,000 x 2% x 25% = DKK 750 (per month) 
Hereafter 150,000 x 1% x 25% = DKK 375 (per month)

VAT details on the invoice

For further details of VAT information on your invoice, and VAT for extraordinary leasing charges, please contact ALD Accounts on tel.no. (+45) 3355 8910.

VAT rules - yellow number plates

Exclusive commercial use

For vehicles on yellow (commercial) number plates, that are solely used for commercial transport, the company may deduct the full VAT amount. This also applies to the VAT on any deposit, extraordinary leasing charge and running costs.

Combined use

For vehicles on yellow (commercial) number plates, that are also used for private transport, called combined use, the company may deduct 1/3 of the VAT. The full VAT amount may still be deducted for running costs.

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3355 8000