{"id":738,"date":"2018-11-29T16:01:10","date_gmt":"2018-11-29T16:01:10","guid":{"rendered":"https:\/\/financing.ee\/?p=738"},"modified":"2025-10-23T08:44:57","modified_gmt":"2025-10-23T08:44:57","slug":"dokumentide-sailitamise-tahtajad","status":"publish","type":"post","link":"https:\/\/financing.ee\/en\/kasulikku\/dokumentide-sailitamise-tahtajad\/","title":{"rendered":"Dokumentide s\u00e4ilitamise t\u00e4htajad"},"content":{"rendered":"
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Tuletame meelde raamatupidamisdokumentide s\u00e4ilitamise t\u00e4htajad.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Raamatupidamise seadus \u00a712:<\/u><\/b><\/a><\/p>

<\/a><\/a> (1)\u00a0Raamatupidamise algdokumente\u00a0peab raamatupidamiskohustuslane s\u00e4ilitama\u00a0seitse aastat, alates selle majandusaasta l\u00f5pust, mil algdokument raamatupidamises kajastati.
(2)\u00a0Raamatupidamisregistreid, lepinguid, raamatupidamise aruandeid\u00a0ja muid \u00e4ridokumente, mis on vajalikud majandustehingute arusaadavaks kirjeldamiseks revideerimise k\u00e4igus, peab raamatupidamiskohustuslane s\u00e4ilitama\u00a0seitse aastat, alates vastava majandusaasta l\u00f5pust.
(3)\u00a0Pikaajaliste kohustuste v\u00f5i \u00f5igustega seotud \u00e4ridokumente\u00a0tuleb s\u00e4ilitada\u00a0seitse aastat\u00a0p\u00e4rast kehtimist\u00e4htaja m\u00f6\u00f6dumist.<\/p>

<\/a><\/a> (4)\u00a0Raamatupidamise sise-eeskirja\u00a0tuleb s\u00e4ilitada\u00a0seitse aastat\u00a0p\u00e4rast selle muutmist v\u00f5i asendamist.
(5) Raamatupidamisregistreid, mis on loodud elektrooniliselt, on raamatupidamiskohustuslane kohustatud ka s\u00e4ilitama elektrooniliselt. Elektrooniliste andmete loetavus peab olema tagatud kogu s\u00e4ilitusaja jooksul.<\/p>

K\u00e4ibemaksuseadus \u00a736:<\/u><\/b><\/a><\/p>

<\/a> Maksukohustuslane on kohustatud:
(1) s\u00e4ilitama kronoloogilises j\u00e4rjestuses tema poolt v\u00f5i tema eest\u00a0v\u00e4ljastatud arvete koopiad ning soetatud kaupade ja saadud teenuste arved seitsme aasta jooksul\u00a0nende v\u00e4ljastamise v\u00f5i saamise p\u00e4evast arvates. Arvel olev informatsioon tuleb s\u00e4ilitada algsel kujul. Kauba importimist t\u00f5endavad\u00a0tollideklaratsioonid\u00a0tuleb s\u00e4ilitada\u00a0seitsme aasta\u00a0jooksul, arvates tolliformaalsustele j\u00e4rgneva kalendriaasta algusest;<\/p>

\u00a0<\/h5>

Maksukorralduse seadus \u00a758:<\/u><\/b><\/a><\/p>

Kui seadus ei s\u00e4testa teist t\u00e4htaega, on maksukohustuslane kohustatud s\u00e4ilitama tehingute ja v\u00e4ljamaksetega seotud ning muid maksustamise seisukohast t\u00e4hendust omavaid dokumente v\u00e4hemalt seitsme aasta jooksul dokumendi koostamisele v\u00f5i saamisele, toimiku v\u00f5i dokumentide kogumiku puhul viimase sissekande tegemisele j\u00e4rgneva aasta 1. jaanuarist arvates.<\/p>

T\u00f6\u00f6lepingu seadus \u00a75:<\/u><\/b><\/a><\/p>

<\/a>(5) T\u00f6\u00f6andja s\u00e4ilitab\u00a0t\u00f6\u00f6lepingu\u00a0kirjalikku dokumenti t\u00f6\u00f6lepingu kehtivuse ajal ja\u00a0k\u00fcmme aastat\u00a0t\u00f6\u00f6lepingu l\u00f5ppemisest arvates.<\/p>

NB!\u00a0Enne 7.01.2001 l\u00f5petatud t\u00f6\u00f6lepinguid ning lahkunud t\u00f6\u00f6tajate isikukaarte s\u00e4ilitatakse 75 aastat;
07.01.2001 \u2013 01.07.2009 l\u00f5petatud t\u00f6\u00f6lepinguid, t\u00f6\u00f6tajate isikukaarte ja v\u00e4ljav\u00f5tmata t\u00f6\u00f6raamatuid s\u00e4ilitatakse 50 aastat<\/p>

\u00a0<\/h5>

T\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seadus \u00a724:<\/u><\/b><\/a><\/p>

<\/a>(11)\u00a0T\u00f6\u00f6\u00f5nnetuse ja kutsehaigestumise\u00a0uurimise andmeid s\u00e4ilitatakse\u00a055 aastat.<\/p>

Tsiviilseadustiku \u00fcldosa seadus \u00a746:<\/u><\/b><\/a><\/p>

(1)\u00a0L\u00f5ppenud juriidilise isiku dokumendid\u00a0antakse hoiule likvideerijale v\u00f5i kolmandale isikule. Dokumente s\u00e4ilitatakse\u00a0k\u00fcmme aastat, kui seaduses ei ole s\u00e4testatud teisiti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Tuletame meelde raamatupidamisdokumentide s\u00e4ilitamise t\u00e4htajad. Raamatupidamise seadus \u00a712: (1)\u00a0Raamatupidamise algdokumente\u00a0peab raamatupidamiskohustuslane s\u00e4ilitama\u00a0seitse aastat, alates selle majandusaasta l\u00f5pust, mil algdokument raamatupidamises kajastati.(2)\u00a0Raamatupidamisregistreid, lepinguid, raamatupidamise aruandeid\u00a0ja muid \u00e4ridokumente, mis on vajalikud majandustehingute arusaadavaks kirjeldamiseks revideerimise k\u00e4igus, peab raamatupidamiskohustuslane s\u00e4ilitama\u00a0seitse aastat, alates vastava majandusaasta l\u00f5pust.(3)\u00a0Pikaajaliste kohustuste v\u00f5i \u00f5igustega seotud \u00e4ridokumente\u00a0tuleb s\u00e4ilitada\u00a0seitse aastat\u00a0p\u00e4rast kehtimist\u00e4htaja m\u00f6\u00f6dumist. (4)\u00a0Raamatupidamise sise-eeskirja\u00a0tuleb s\u00e4ilitada\u00a0seitse aastat\u00a0p\u00e4rast […]<\/p>\n","protected":false},"author":2,"featured_media":788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[35],"tags":[],"class_list":["post-738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kasulikku"],"yoast_head":"\nDokumentide s\u00e4ilitamise t\u00e4htajad - Financing – Raamatupidamisteenused<\/title>\n<meta name=\"description\" content=\"Dokumentide s\u00e4ilitamise t\u00e4htajad - kui kaua peab erinevaid dokumente s\u00e4ilitama? 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