{"id":1805,"date":"2022-04-29T10:05:23","date_gmt":"2022-04-29T10:05:23","guid":{"rendered":"https:\/\/financing.ee\/?p=1805"},"modified":"2025-10-23T09:20:23","modified_gmt":"2025-10-23T09:20:23","slug":"vastuvotukulud-ehk-esinduskulud","status":"publish","type":"post","link":"https:\/\/financing.ee\/et\/kasulikku\/vastuvotukulud-ehk-esinduskulud\/","title":{"rendered":"Vastuv\u00f5tukulud ehk esinduskulud"},"content":{"rendered":"\t\t
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Kui suur on lubatud maksuvaba summa?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Vastuv\u00f5tukuludeks ehk esinduskuludeks on ette n\u00e4htud 50 eurot kuus, millele lisandub
2% palgafondist (sots maksuga maksustatavad v\u00e4ljamaksed). <\/p>

Lihtsamalt \u00f6eldes 2% brutopalgast.<\/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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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Vastuv\u00f5tukulud\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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N\u00e4ide:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Kui sinu brutopalk on olnud terve aasta jooksul 654 eurot kuus, siis 2% arvutatakse j\u00e4rgmiselt:
<\/b>12 kuud x 654 = 7847 eurot
7848 x 2% = 156,96 eurot
Sellele lisandub igakuine 50 eurot:
12 kuud x 50 = 600 eurot
KOKKU aastas 156,96 + 600 = 756,96 eurot<\/b><\/p>

See on vastuv\u00f5tukulude fond, mida saad maksuvabalt k\u00fclaliste ja koost\u00f6\u00f6partnerite vastuv\u00f5ttudeks kasutada. Makse tasuma ei pea.
Kui see summa on suurem, tuleb \u00fcletatud osalt tasuda tulumaks.
Kui sa kasutad vastuv\u00f5tukulude raha ka enda osa tasumisel, tuleb sul tasuda tulumaks ja sots maks.
Vastuv\u00f5tukulude maksud deklareeritakse igakuiselt 10.kuup\u00e4evaks TSD Lisal 5.
Vastuv\u00f5tukulusid saad sa edasi kanda j\u00e4rgmisesse kuusse v\u00f5i siis kasutad kogu aasta summat alles detsembris.<\/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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Millised kulud sobivad vastuv\u00f5tukuludeks:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • Majutus<\/li>
  • Toitlustus<\/li>
  • Transport<\/li>
  • Meelelahutus<\/li>
  • Kingitused (v.a.reklaamkingitused)<\/li>
  • Ruumide rent<\/li>
  • Vastuv\u00f5tu turvamine<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Kelle kulusid saab h\u00fcvitada maksuvabalt:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • K\u00fclalised<\/li>
    • Koost\u00f6\u00f6partnerid<\/li>
    • V\u00e4lismaal asuva peakontori v\u00f5i muu struktuuri\u00fcksuse esindajad, t\u00f6\u00f6tajad<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
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      Kelle kulusid ei saa h\u00fcvitada maksuvabalt ning tasuda tuleb maksud:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      • Juhatuse ja n\u00f5ukogu liikmed.<\/li>
      • T\u00f6\u00f6tajad.<\/li>
      • K\u00e4sunduslepingu v\u00f5i t\u00f6\u00f6v\u00f5tulepingu aluselt t\u00f6\u00f6tavad inimesed.<\/li>
      • Nende k\u00f5igi abikaasad, elukaaslased, lapsed, \u00f5ed-vennad jne.<\/li>
      • Samasse kontserni kuuluva teise Eesti ettev\u00f5tte t\u00f6\u00f6tajad, juhtorganid, l\u00e4hikondsed. KUID sama kontserni kuuluvad v\u00e4lismaa ettev\u00f5tte t\u00f6\u00f6tajaid, juhtorganeid ja l\u00e4hikondseid loetakse k\u00fclalisteks.<\/li><\/ul>

        Vastuv\u00f5tukulusid v\u00f5id sa teha nii kodu- kui v\u00e4lismaal, sellel vahet ei ole.<\/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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        NB!<\/b> Maksumaksja t\u00f6\u00f6taja poolt v\u00e4lisl\u00e4hetuses tehtud vastuv\u00f5tukulusid k\u00e4sitletakse vastuv\u00f5tukuludena, mitte l\u00e4hetusega seotud kuludena. Seega kui sul on v\u00e4lismaal kohtumine \u00e4ripartneriga, siis \u00e4ripartneri kulutused 50 euro ulatuses + 2% palgafondist, saad sa arvestada maksuvabalt vastuv\u00f5tukuludeks.<\/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>\n\t\t","protected":false},"excerpt":{"rendered":"

        Kui suur on lubatud maksuvaba summa? Vastuv\u00f5tukuludeks ehk esinduskuludeks on ette n\u00e4htud 50 eurot kuus, millele lisandub 2% palgafondist (sots maksuga maksustatavad v\u00e4ljamaksed).  Lihtsamalt \u00f6eldes 2% brutopalgast. N\u00e4ide: Kui sinu brutopalk on olnud terve aasta jooksul 654 eurot kuus, siis 2% arvutatakse j\u00e4rgmiselt:12 kuud x 654 = 7847 eurot7848 x 2% = 156,96 eurotSellele lisandub […]<\/p>\n","protected":false},"author":2,"featured_media":1806,"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-1805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kasulikku"],"yoast_head":"\nVastuv\u00f5tukulud ehk esinduskulud - 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