{"id":747,"date":"2018-12-05T07:53:30","date_gmt":"2018-12-05T07:53:30","guid":{"rendered":"https:\/\/financing.ee\/?p=747"},"modified":"2025-10-23T07:59:27","modified_gmt":"2025-10-23T07:59:27","slug":"isikliku-soiduauto-kasutamise-huvitis","status":"publish","type":"post","link":"https:\/\/financing.ee\/en\/kasulikku\/isikliku-soiduauto-kasutamise-huvitis\/","title":{"rendered":"Isikliku s\u00f5iduauto kasutamise h\u00fcvitis"},"content":{"rendered":"
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Isikliku s\u00f5iduauto kasutamise h\u00fcvitist t\u00f6\u00f6alaste s\u00f5itude puhul saab maksta:<\/b><\/p>\n

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  • ametnikule<\/li>\n
  • t\u00f6\u00f6tajale (t\u00f6\u00f6lepingu seaduse t\u00e4henduses) ja<\/li>\n
  • juriidilise isiku juhtimis- v\u00f5i kontrollorgani liikmele (TuMS \u00a7 9 t\u00e4henduses).<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Isikliku\t\t\t\t\t\t\t\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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    Millise s\u00f5iduki eest saab h\u00fcvitist maksta?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\tH\u00fcvitist saab maksta s\u00f5iduauto kasutamise eest, mis ei ole t\u00f6\u00f6andja omanduses ega valduses. Seega ei pea s\u00f5iduauto olema kasutaja isiklikus omanduses, kuid tuleb t\u00f5endada selle kasutus\u00f5igust. Kasutamis\u00f5igus on fikseeritud kas s\u00f5iduki registreerimistunnistusel v\u00f5i omaniku koostatud volikirjas. S\u00f5iduautoks loetakse M1- ja M1G-kategooria s\u00f5idukeid.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Vajalikud alusdokumendid<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    H\u00fcvitise maksmiseks peab olema vormistatud t\u00f6\u00f6andja\u00a0kirjalik otsus, milles n\u00e4idatakse h\u00fcvitist saava isiku andmed, h\u00fcvitise suurus ja s\u00f5idu kuup\u00e4ev v\u00f5i periood, mille jooksul tehtud s\u00f5ite h\u00fcvitatakse. Kirjalikule otsusele lisatakse\u00a0s\u00f5iduauto kasutamis\u00f5igust t\u00f5endava dokumendi koopia.\u00a0Otsuse v\u00f5ib teha ka pikema perioodi kohta kui \u00fcks kalendrikuu.<\/p>

    Maksuvaba h\u00fcvitist saab maksta ainult siis, kui t\u00f6\u00f6s\u00f5itude kohta peetakse arvestust ehk\u00a0s\u00f5idup\u00e4evikut. S\u00f5idup\u00e4evik peab sisaldama s\u00f5iduautot kasutava isiku andmeid, s\u00f5iduauto riikliku registrim\u00e4rgi andmeid, l\u00e4bis\u00f5idum\u00f5\u00f5diku alg- ja l\u00f5ppn\u00e4itu iga t\u00f6\u00f6s\u00f5idu korral ning s\u00f5idu kuup\u00e4eva ja eesm\u00e4rki iga s\u00f5idu korral. See, millisel kujul s\u00f5idup\u00e4evikut peetakse, nt kas paberil v\u00f5i elektrooniliselt, ei oma t\u00e4htsust \u2013 oluline on, et see sisaldaks eelnimetatud andmeid.<\/p>

    Kui isikliku s\u00f5iduauto kasutamise h\u00fcvitist makstakse ilma arvestust pidamata, on v\u00e4ljamakse n\u00e4ol tegemist palgatuluga.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Maksuvaba h\u00fcvitise piirm\u00e4\u00e4rad<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    S\u00f5idup\u00e4eviku alusel\u00a0saab h\u00fcvitada t\u00f6\u00f6s\u00f5ite\u00a0kuni 50 senti kilomeetri kohta, kuid\u00a0mitte rohkem kui 550 eurot \u00fches kalendrikuus\u00a0tehtud s\u00f5itude eest.<\/p>

    H\u00fcvitist saab maksta t\u00f6\u00f6tajale ka summeeritult ehk \u00fches kalendrikuus kassap\u00f5hiselt rohkem kui 550 eurot (n\u00e4iteks 2 kuu eest), kuid on oluline, et \u00fche kuu kohta ei arvestataks raamatupidamises h\u00fcvitist \u00fcle etten\u00e4htud piirm\u00e4\u00e4ra. Piirm\u00e4\u00e4rasid \u00fcletav h\u00fcvitise summa loetakse erisoodustuseks.<\/p>

    F\u00fc\u00fcsiline isik v\u00f5ib arvestuse olemasolu korral saada maksuvaba h\u00fcvitist ka mitmelt t\u00f6\u00f6andjalt, seejuures rakendatakse 550 eurost \u00fclempiiri iga t\u00f6\u00f6andja kohta eraldi. H\u00fcvitis sisaldab k\u00f5iki auto tavap\u00e4rase kasutamisega seotud kulutusi (sh k\u00fctus, kindlustus jne), v\u00e4lja arvatud t\u00f6\u00f6\u00fclesannete t\u00e4itmisel makstavat parkimistasu.<\/p>

    Kui sa esitad raamatupidajale n\u00e4iteks rehvivahetuse v\u00f5i remondiarved, siis nende alusel isikliku auto kasutamise h\u00fcvitamine on erisoodustus ja tuleb tasuda maksud.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    T\u00f6\u00f6 ja elukoha vahelised s\u00f5idud<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Kui \u00fcldiselt t\u00f6\u00f6 ja elukoha vahelisi s\u00f5ite t\u00f6\u00f6s\u00f5itudeks ei loeta ning neid maksuvabalt h\u00fcvitada ei saa, siis teatud tingimuste t\u00e4itmisel on see siiski v\u00f5imalik. Elu- ja t\u00f6\u00f6koha vahelisi s\u00f5ite saab t\u00f6\u00f6s\u00f5itudena k\u00e4sitleda, kui \u00fchistransporti kasutades ei ole v\u00f5imalik seda teekonda l\u00e4bida m\u00f5istliku aja- v\u00f5i rahakuluga. Samuti, kui t\u00f6\u00f6lepinguga t\u00f6\u00f6taja elukoht asub v\u00e4hemalt 50 kilomeetri kaugusel t\u00f6\u00f6kohast. Sellisel juhul n\u00e4idatakse s\u00f5idup\u00e4evikus s\u00f5idu eesm\u00e4rgina s\u00f5idud t\u00f6\u00f6 ja elukoha vahel ning neid saab maksuvabalt h\u00fcvitada \u00fcldise piirm\u00e4\u00e4ra (550 eurot) ulatuses.<\/p>\n

    Kodust t\u00f6\u00f6le ja tagasi s\u00f5ite ei saa maksuvabalt h\u00fcvitada p\u00f5hjendusega, et inimesel on lihtsam ja mugavam s\u00f5ita elu- ja t\u00f6\u00f6koha vahel isikliku s\u00f5iduautoga kui kasutada \u00fchiskondlikku transporti.<\/p>\n

    Maksuvabalt on v\u00f5imalik h\u00fcvitada elu- ja t\u00f6\u00f6koha vahelisi s\u00f5ite juhul, kui see on eelk\u00f5ige vajalik t\u00f6\u00f6andjale tema tegevuse toimimiseks. See t\u00e4hendab, et elu- ja t\u00f6\u00f6koha vaheliste s\u00f5itude h\u00fcvitamisel prevaleerib \u00fcldjuhul t\u00f6\u00f6andja poolne huvi ning t\u00f6\u00f6andja peab seda suutma vajadusel p\u00f5hjendada.
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    H\u00fcvitise deklareerimine<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\tIsikliku s\u00f5iduauto kasutamise h\u00fcvitis deklareeritakse j\u00e4rgneva aasta 1. veebruariks (2025. aasta kohta esitatakse INF 14 1. veebruariks 2026) esitama deklaratsiooni INF 14.\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":"

    Isikliku s\u00f5iduauto kasutamise h\u00fcvitist t\u00f6\u00f6alaste s\u00f5itude puhul saab maksta: ametnikule t\u00f6\u00f6tajale (t\u00f6\u00f6lepingu seaduse t\u00e4henduses) ja juriidilise isiku juhtimis- v\u00f5i kontrollorgani liikmele (TuMS \u00a7 9 t\u00e4henduses). Millise s\u00f5iduki eest saab h\u00fcvitist maksta? H\u00fcvitist saab maksta s\u00f5iduauto kasutamise eest, mis ei ole t\u00f6\u00f6andja omanduses ega valduses. Seega ei pea s\u00f5iduauto olema kasutaja isiklikus omanduses, kuid tuleb t\u00f5endada […]<\/p>\n","protected":false},"author":2,"featured_media":1718,"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-747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kasulikku"],"yoast_head":"\nIsikliku s\u00f5iduauto kasutamise h\u00fcvitis - 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