{"id":754,"date":"2019-01-16T11:24:41","date_gmt":"2019-01-16T11:24:41","guid":{"rendered":"https:\/\/financing.ee\/?p=754"},"modified":"2025-10-23T08:04:56","modified_gmt":"2025-10-23T08:04:56","slug":"fuusilisele-isikule-moeldud-ettevotluskonto","status":"publish","type":"post","link":"https:\/\/financing.ee\/en\/kasulikku\/fuusilisele-isikule-moeldud-ettevotluskonto\/","title":{"rendered":"F\u00fc\u00fcsilisele isikule m\u00f5eldud ettev\u00f5tluskonto"},"content":{"rendered":"
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Alates jaanuarist 2019 on eraisikul v\u00f5imalus avada LHV Pangas ettev\u00f5tluskonto ja t\u00e4ita oma maksukohustus ettev\u00f5tlustulu lihtsustatud maksustamise seaduse<\/u><\/a> alusel.
<\/b>Ettev\u00f5tluskontot saab kasutada, et t\u00e4ita maksukohustust \u00fchelt eraisikult teisele eraisikule osutatud teenuse v\u00f5i kauba m\u00fc\u00fcgist saadud tasult.<\/p>\n

Ettev\u00f5tluskonto avanud inimesel ei ole kohustust end ettev\u00f5tjana registreerida ega tulude ja kulude arvestust pidada. Ettev\u00f5tluskonto omanik ei v\u00f5i olla k\u00e4ibemaksukohustuslane ega tegutseda f\u00fc\u00fcsilisest isikust ettev\u00f5tjana (FIE) samal v\u00f5i sarnasel tegevusalal.<\/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

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Mis on ettev\u00f5tluskonto eesm\u00e4rk?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ettev\u00f5tluskonto loob ettev\u00f5tlusega tegelemiseks uue lihtsa ja soodsa tegutsemisvormi. Ettev\u00f5tluskontot kasutades ei pea koostama raamatupidamis- ja maksuaruandeid, sest maksukohustuse t\u00e4itmine toimub ettev\u00f5tluskonto laekumiste alusel.<\/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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Kellele on ettev\u00f5tluskonto kasulik?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ettev\u00f5tluskonto on kasulik inimesele, kes osutab teistele eraisikutele teenuseid tegevusaladel, millega ei kaasne otseselt kulusid. N\u00e4iteks v\u00f5ib tuua lapsehoidja, koduabilise, aiahoolduse, remondi- v\u00f5i ehitust\u00f6\u00f6de teenused, millega ei kaasne otseseid kulusid v\u00f5i mille puhul kannab kulud teenuse tellija. N\u00e4iteks remondi- v\u00f5i ehitusteenuse tellija ostab ise remondivahendid ja -materjalid.<\/p>\n

Samuti on ettev\u00f5tluskonto sobiv lahendus uutele ettev\u00f5tlusvormidele, n\u00e4iteks s\u00f5idujagamise teenuse platvormide Uber, Taxify vm kaudu eraisikult eraisikule osutatud teenustelt saadud tasu lihtsustatud maksustamisele.<\/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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Kellele ei ole ettev\u00f5tluskonto kasulik?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Kuna ettev\u00f5tlustulu maksuga maksustatakse kogu ettev\u00f5tluskontole laekunud summa, mitte teenuse osutamisest v\u00f5i kaupade m\u00fc\u00fcgist saadud kasum, siis ei ole v\u00f5imalik kulusid maha arvata. Seet\u00f5ttu on tegevusaladel, millega kaasnevad otsesed kulud, kasulikum tegutseda f\u00fc\u00fcsilisest isikust ettev\u00f5tjana v\u00f5i \u00e4ri\u00fchingu kaudu.<\/p>\n

N\u00e4iteks, kauba m\u00fc\u00fcgil v\u00f5i vahendamisel on oluline kauba soetamismaksumus tulust maha arvata.<\/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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Mis on ettev\u00f5tlustulu maksu m\u00e4\u00e4r?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ettev\u00f5tlustulu maksu m\u00e4\u00e4r on 20% ettev\u00f5tluskontole laekunud summast, kui summa ei \u00fcleta 25 000 eurot kalendriaastas ja 40% ettev\u00f5tluskontole laekunud 25 000 eurot \u00fcletavast summast kalendriaastas.<\/p>\n

Kui ettev\u00f5tluskontole laekunud tasu \u00fcletab 40 000 eurot kalendriaastas, siis on f\u00fc\u00fcsilisel isikul kohustus end \u00e4riregistris ettev\u00f5tjana (FIE, O\u00dc) ning maksu- ja tolliametis k\u00e4ibemaksukohustuslasena registreerida. Registreeritud ettev\u00f5tja on kohustatud pidama raamatupidamis- ja maksuarvestust.<\/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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Kas ettev\u00f5tluskonto kasutamisega tekib ravikindlustus?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ettev\u00f5tluskontot omaval inimesel on \u00f5igus ravikindlustusele kui kalendrikuus laekunud sotsiaalmaksu osa on v\u00e4hemalt sotsiaalmaksu minimaalse kohustuse ulatuses. 2019. aastal on sotsiaalmaksu minimaalse kohustuse aluseks olev kuum\u00e4\u00e4r 500 eurot ja sotsiaalmaksu minimaalne kohustus on 165 eurot kuus (500 \u00d7 33%).<\/p>\n

Ravikindlustuskaitse saamiseks peab inimese eest laekuma eelmise kuu sotsiaalmaksu miinimumkohustuse ulatuses. Kindlustuskaitse tekib p\u00e4rast sotsiaalmaksu laekumist (10. kuup\u00e4eval) j\u00e4rgmisel p\u00e4eval ja peatub \u00fche kuu m\u00f6\u00f6dumisel, kui j\u00e4rgmise kuu 10. kuup\u00e4evaks ei ole sotsiaalmaksu miinimumkohustus t\u00e4idetud. Andmed inimese kohta, kelle eest on laekunud sotsiaalmaksu miinimumkohustuse ulatuses, esitab maksu- ja tolliamet haigekassale.<\/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":"

Alates jaanuarist 2019 on eraisikul v\u00f5imalus avada LHV Pangas ettev\u00f5tluskonto ja t\u00e4ita oma maksukohustus ettev\u00f5tlustulu lihtsustatud maksustamise seaduse alusel.Ettev\u00f5tluskontot saab kasutada, et t\u00e4ita maksukohustust \u00fchelt eraisikult teisele eraisikule osutatud teenuse v\u00f5i kauba m\u00fc\u00fcgist saadud tasult. Ettev\u00f5tluskonto avanud inimesel ei ole kohustust end ettev\u00f5tjana registreerida ega tulude ja kulude arvestust pidada. Ettev\u00f5tluskonto omanik ei v\u00f5i olla […]<\/p>\n","protected":false},"author":2,"featured_media":762,"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":"default","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-754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kasulikku"],"yoast_head":"\nF\u00fc\u00fcsilisele isikule m\u00f5eldud ettev\u00f5tluskonto - 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