K Knowledge HF-D8.4-007 cross-sector 10 kompetencer
Applying basic tax knowledge
Knows the main rules of value added tax, payroll tax and corporate income tax and applies these to invoices, filings and simple tax questions.
Sådan måler hrmforce dette
- Evalueringsmetode
- Knowledge test · rho 0.40 (SD 0.13)
- hrmforce instrument
- Knowledge test (client-specific)
- Træningsmuligheder
- high
- Udsigter for efterspørgslen 2026 til 2030
- stable
Test of declarative job knowledge, usually assembled per client.
Adfærdsmæssige ankre
| Niveau | Adfærd på dette niveau |
|---|---|
| N1 Guided | Puts the correct value added tax rate on an invoice and refers questions about deviating cases to the finance department. works under supervision and follows instruction · routine, one variable at a time · own task |
| N3 Proficient | Prepares the periodic value added tax return, checks the reconciliation with the ledger and corrects incorrect bookings. sets own approach and seeks input proactively · several variables, some ambiguity · own team or process |
| N5 Leading | Determines the tax approach of the organisation, consults the tax authority and advises the board on tax risks. sets the standard and the policy · strategic, under high uncertainty · organisation, value chain or profession |
N2 og N4 er bevidst ikke forankret. Bedømmerne placerer dem mellem forankringerne i overensstemmelse med konventionen i O*NET.
Underliggende kompetencer
Disse kompetencer arver vurderingsforløbet og adfærdsankrene fra dette konstrukt.
| T | Kompetence | Definition | Udsigter for efterspørgslen 2026 til 2030 |
|---|---|---|---|
| K | Applying VAT rates VAT rates | Selects the correct VAT rate or exemption for a supply or service and applies it on the invoice. | stable |
| K | Filing a VAT return VAT filing | Completes the VAT return, files it on time and processes the payment or refund. | stable |
| K | Handling intra-community supply Intra-community supply | Applies zero rate and reverse charge rules for supplies within the European Union and files the listing. | stable |
| K | Basic payroll tax knowledge Payroll tax | Knows payroll tax credit, tables, remittance and the role of the payroll return in paying salary. | stable |
| K | Basic corporate income tax knowledge Corporate income tax | Knows rate brackets, taxable profit determination and filing duty for corporate income tax. | stable |
| K | Applying the work-related costs scheme Work related costs scheme | Determines which allowances fall within the free margin or under a targeted exemption. | stable |
| K | Applying the VAT reverse charge Reverse charge VAT | Applies reverse charge of VAT in subcontracting and certain services and states it on the invoice. | stable |
| K | Assessing business expenses for tax Deductible expenses | Assesses whether costs are business, partly deductible or not deductible and records the choice. | stable |
| K | Applying the small business scheme Small business scheme | Knows the conditions and consequences of the small business scheme for invoicing and filing. | stable |
| K | Handling correspondence with the tax authority Tax authority correspondence | Handles letters, additional assessments and questions from the tax authority within the deadline. | stable |