Indhold
Dette afsnit handler om prisfastsættelse ved brug af Cost plus-metoden.
Afsnittet indeholder:
- Beskrivelse af Cost plus-metoden
- Anvendelse af Cost plus-metoden
- Fordele og ulemper ved Cost plus-metoden.
Beskrivelse af Cost plus-metoden
Cost plus-metoden og eksempler på anvendelse af metoden er beskrevet TPG 2.45 til 2.61.
Cost plus-metoden tager udgangspunkt i de omkostninger en afhængig part har afholdt i relation til de kontrollerede transaktioner. Ved Cost plus-metoden tillægges både de direkte og de indirekte produktionsomkostninger en avance. Avancetillægget (mark-up procenten) fastsættes med udgangspunkt i den avance og de omkostninger, som uafhængige parter har ved sammenlignelige transaktioner.
Cost plus-metoden fastsætter de interne afregningspriser mellem forbundne parter ved at tage udgangspunkt i de omkostninger, der medgår i produktionen af et produkt eller en tjenesteydelse, og hertil lægge den avance, som en uafhængig part ville opnå på de direkte og indirekte omkostninger ved en sammenlignelig transaktion.
Avancetillægget (mark-up procenten) findes ved at sætte avancen for en sammenlignelig, uafhængig transaktion i forhold til de direkte og indirekte produktionsomkostninger ved den uafhængige transaktion. De direkte og indirekte omkostninger ved den kontrollerede transaktion, tillagt det således fundne markedsmæssige avancetillæg, udgør armslængdeprisen for den kontrollerede transaktion.
Den kontrollerede transaktion er sammenlignelig med den ikke kontrollerede transaktion, når en af to betingelser er opfyldt:
- Når forskelle mellem transaktionerne ikke har væsentlig indflydelse på avancen, eller
- Når det er muligt at justere for forskelle og derved gøre transaktionerne sammenlignelige.
Se TPG 2.47.
Har en af parterne i den kontrollerede transaktion sammenlignelige transaktioner med uafhængige parter, kan det markedsmæssige avancetillæg for de kontrollerede transaktioner opgøres med udgangspunkt i disse, da transaktionerne og avancen herved ofte vil være umiddelbart sammenlignelige. Findes der ikke interne sammenlignelige transaktioner, kan det markedsmæssige avancetillæg på omkostningerne i stedet findes ved at beregne det avancetillæg, der opnås ved sammenlignelige transaktioner mellem uafhængige parter med tilsvarende funktioner, aktiver og risici mv.
Metoden er umiddelbart mest anvendelig for simple samle- og produktionsvirksomheder og ved prisfastsættelsen af simple ydelser.
Når Cost plus-metoden anvendes, er det ikke nødvendigvis de produkter eller ydelser, som indgår i transaktionen, der skal være sammenlignelige. De primære sammenlignelighedsfaktorer er parternes funktioner, aktiver og risici i forhold til transaktionen. Ved fastsættelsen af avancetillægget kan andre faktorer konkret også have betydning.
Eksempel - Cost plus-metoden
Dette eksempel viser prisfastsættelsen ved brug af Cost plus-metoden for produktionsmoderselskabet M og distributionsdatterselskabet D. Den interne afregningspris findes ved at beregne et markedsmæssig avancetillæg på produktionsomkostningerne i M. Størrelsen af avancetillægget findes ved at se på, hvad uafhængige virksomheder tjener i forhold til de afholdte omkostninger ved sammenlignelige transaktioner.
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)
Hvis M har direkte og indirekte produktionsomkostninger på henholdsvis 200 og 100 kr., og det markedsmæssige avancetillæg for tilsvarende funktioner, aktiver of risici udgør 30 pct., kan armslængdeprisen for transaktionen mellem M og D beregnes som:
![](data:image/png;base64,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Opgørelse af kostbasen
Når det markedsmæssige avancetillæg er lagt fast, medfører Cost plus-metoden, at indtjeningen hos D afhænger af, hvor mange omkostninger der henregnes til den kontrollerede transaktion; er kostbasen høj bliver indtjeningen høj(ere), og er kostbasen lav bliver indtjeningen lav(ere). Det er derfor vigtigt at være opmærksom på, at kostbasen for den kontrollerede transaktion er markedsmæssig og sammenlignelig med kostbasen for de ikke kontrollerede transaktioner.
Indgår der væsentlige kontrollerede transaktioner i kostbasen for den kontrollerede transaktion, så skal det dokumenteres, at disse er foretaget i overensstemmelse med armslængdeprincippet.
En virksomheds omkostninger kan normalt inddeles i tre kategorier:
- De direkte omkostninger ved at fremstille varer eller ydelser som fx råvarer.
- De indirekte omkostninger ved fremstillingen som fx omkostninger til reparationsafdelingen angående vedligeholdelse af det udstyr, der anvendes til at fremstille forskellige produkter. Selv om disse omkostninger er nært forbundet med fremstillingsprocessen, kan de være fælles for mange varer eller ydelser, og de vil derfor ofte være fordelt efter en bestemt fordelingsnøgle.
- Virksomhedens øvrige driftsudgifter, fx udgifter til tilsyn, generalomkostninger og administrative omkostninger.
Ved Cost plus-metoden er det normalt de direkte og de indirekte omkostninger, som indgår i kostbasen. De indirekte produktionsomkostninger skal fordeles efter de mest hensigtsmæssige og relevante kriterier.
Det er ved brugen af Cost plus-metoden vigtigt, at der er overensstemmelse i måden hvorpå de forskellige omkostningskategorier opgøres og indregnes for henholdsvis den kontrollerede transaktion og den uafhængige transaktion, hvormed der sammenlignes. Der kan fx opstå et problem, hvis den kontrollerede transaktion ikke inkluderer eller ekskluderer de samme typer af omkostninger som den uafhængige transaktion. Det er af samme grund også vigtigt, at regnskabsprincipperne, der er anvendt ved opgørelsen af omkostningerne for henholdsvis den kontrollerede og uafhængige transaktion, er sammenlignelige.
Selvom det ved Cost plus-metoden er normalt at indregne direkte og indirekte produktionsomkostninger i kostbasen, så kan det i konkrete situationer være nødvendigt at tilpasse omkostningsbasen ud fra de sammenlignelige data, der er til rådighed for sammenlignelighedsanalysen.
Ved anvendelse af Cost plus-metoden (samt ved TNMM, hvor der bruges en omkostningsbaseret Profit Level Indicator (PLI)), skal der videre tages stilling til, om der skal beregnes et avancetillæg på alle omkostninger. Denne problemstilling er især relevant i forhold til afholdte gennemstrømnings- og tredjemandsomkostninger, da der på disse omkostninger allerede én gang er indregnet et markedsmæssig avancetillæg. Som udgangspunkt skal der indregnes et tillæg på de samme omkostninger, som avancetillægget for de sammenlignelige transaktioner er beregnet på. Det er i alle tilfælde vigtigt, at der sammenlignes på samme omkostningsniveau/grundlag. Se TPG 2.50, 2.99, 2.100 og 7.35.
Anvendelse af Cost plus-metoden
Cost plus-metoden kan både anvendes til at prisfastsætte produkter og tjenesteydelser. Metoden er ikke anvendelig, hvis den testede part yder unikke og værdifulde bidrag til transaktionen og/eller har væsentlig risiko ved aktiviteten.
Metoden anvendes fx, når det ikke er muligt at anvende CUP-metoden, og når der er tale om relativt simple produktions- eller servicetransaktioner. Metoden er velegnet i følgende situationer:
- De interne transaktioner vedrører halvfabrikata.
- De forbundne parter har indgået integrerede produktionsaftaler eller langfristede købs- og salgsaftaler.
- Et koncernselskab producerer efter specialordre fra andre koncernselskaber.
- Ved levering af tjenesteydelser.
I disse situationer er Cost plus-metoden særlig velegnet, hvis transaktionerne sker under stabile afsætningsforhold, og den simple produktions- eller servicevirksomhed derfor kun er udsat for en begrænset markedsrisiko.
Metoden vil meget sjældent være den mest egnede, når produktions- eller servicevirksomheden ejer unikke og værdifulde immaterielle aktiver (knowhow, patenter, varemærker m.v.). bidrager med unikke og værdifulde funktioner eller kontrollerer væsentlige risici i forbindelse med transaktionen.
Andre faktorer, såsom virksomhedens omkostningsstruktur, antal år i branchen og kompleksiteten af produktet eller ydelsen, kan have indflydelse på sammenligneligheden og er dermed vigtige at tage hensyn til ved anvendelse af metoden.
Det bemærkes i forhold til Cost plus-metoden, at indtjeningen i en virksomhed, der ikke kontrollerer eller bærer en risiko, ikke nødvendigvis skal være lav. Størrelsen af avancetillægget beror på en grundig transfer pricing analyse af den kontrollerede transaktion, der er undergivet de samme krav som de øvrige 4 metoder. Det kan derfor meget vel være tilfældet, at en stor del af den samlede profit ved en transaktion skal allokeres til den virksomhed i koncernen, der udfører en unik og værdifuld funktion på kontrakt med en anden virksomhed i koncernen. Se herom vejledningen og eksemplerne i TPG kap. I og VII, og særligt de transaktionstyper, der beskrives i TPG 7.47.
I TPG 7.45 og 7.49 er en række nærmere angivne transaktioner samlet under betegnelsen serviceydelser af lav værdi (LVAS). Betegnelsen dækker over nogle helt simple serviceydelser af rent administrativ karakter, for hvilke der under nogle nærmere angivne betingelser kan bruges et fast avancetillæg på 5%.
Fordele og ulemper ved Cost plus-metoden
Fordele er:
- Det er ikke nødvendigt med så stor produktlighed som ved CUP-metoden.
- Cost plus-metoden anvendes i praksis også af uafhængige parter til prisfastsættelse.
Ulemper er:
- Det kan være vanskeligt at finde sammenlignelige data på bruttoavanceniveau.
- Det kan være vanskeligt at afgrænse de relevante indirekte produktions-omkostninger.
- Der kan være forskelle i regnskabspraksis i forhold til sammenligningsgrundlaget.
- Cost plus-metoden kan give et incitament til på papiret at øge eller reducere omkostningsbasen hos den testede part, for derved at minimere den samlede beskatning af koncernen.
- Cost plus-metoden er ikke egnet til transaktioner, hvor begge parter bidrager med unikke og værdifulde funktioner, aktiver og risici.
- Der er ikke nødvendigvis en nær sammenhæng mellem markedsprisen for en ydelse og de omkostninger, der er medgået til leveringen heraf.