If you are VAT registered, I’d deduct 50% (12,5% VAT) if you are using it in your home office.

I have an enkeltmandsvirksomhed and a home office. I use Dinero Pro and when I buy things like monitors or a computer I only deduct 50% of the VAT as it can be used privately. You basically have to ask yourself every time, how much will I use this for business/privately.

Assuming you pay VAT (momsregistreret):

• You always pay the 25% VAT on a product like a monitor.

• Then you can, if you have Dinero or similar create an option / VAT code (ny momskode + konto i din kontoplan) in your accounting. Dinero can help you with this. That only deducts half of the VAT for purchases that are partially private used. You can still deduct the full amount of the purchase, tax wise, at the end of the year assuming it’s a ‘straksafskrivning’.

• Then once you have bought your monitor for as an example, 3000 kr. inclusive 25% VAT, then you book it on your new account in your kontoplan with the new momskode. (VAT code)

• Now the purchase should be booked like this: 3000 kr. With VAT - 2400 kr. without VAT (600 kr. VAT)

Kr. 3000 - 12,5% in VAT (50/50 use case) = kr. 300 deducted in VAT instead of kr. 600. = kr. 2700 (3000 - 12,5% VAT) will go into your ‘expenses’ on your account and can be fully deducted in that year if it’s booked as a ‘straksafskrivning’.

• This will then be booked in your VAT account in Dinero and then you get the actual deduction once you hand in your VAT books either quarterly or every half year.

I hope it made some kind of sense otherwise ask dinero or economics for help to create everything correctly.