{"id":744,"date":"2018-11-30T07:23:30","date_gmt":"2018-11-30T07:23:30","guid":{"rendered":"https:\/\/financing.ee\/?p=744"},"modified":"2025-10-23T08:34:35","modified_gmt":"2025-10-23T08:34:35","slug":"eraisiku-nimele-valjastatud-kuludokument","status":"publish","type":"post","link":"https:\/\/financing.ee\/et\/kasulikku\/eraisiku-nimele-valjastatud-kuludokument\/","title":{"rendered":"Eraisiku nimele v\u00e4ljastatud kuludokument"},"content":{"rendered":"\t\t
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See teema on kindlasti paljudele ettev\u00f5tetele k\u00fcsimuse koht \u2013 milline siis l\u00f5ppude l\u00f5puks peab olema tsekk, kui eraisik ostab ettev\u00f5ttele kaupa v\u00f5i teenust ja arve on v\u00e4ljastatud Eraisikule (mitte ettev\u00f5ttele). Kas seda saab ettev\u00f5tte kuludesse panna v\u00f5i mitte? Kas sellelt saab k\u00e4ibemaksu tagasi k\u00fcsida v\u00f5i mitte?<\/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\"Eraisiku\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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Tsiteerin k\u00fcsimust ja vastust (allikas vastused.ee):<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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K\u00fcsimus:
<\/b>T\u00f6\u00f6taja palub h\u00fcvitada ettev\u00f5tluse tarbeks tehtud ostu kuluarve alusel. Kuluarve on v\u00e4ljastatud eraisiku nimele.
Kas fakt, et kuluarvele on m\u00e4rgitud eraisiku nimi toob kaasa maksuhalduri t\u00f5lgenduse, et tegemist ei ole ettev\u00f5tlusega seotud kuluga ja sellega kaasneb tulumaksukohustus?
Kas kuluarvet v\u00f5ib t\u00e4iendada ja lisada sellele ettev\u00f5tte nimi?<\/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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Vastab\u00a0Themis \u00d5igusb\u00fcroo O\u00dc\u00a0\u00f5igus- ja maksun\u00f5ustaja\u00a0Liina Karlson<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Kui eraisik tegi kulu ettev\u00f5tte tarbeks ja kuluarve peal on tema nimi, saab selle kanda ettev\u00f5tte kuluks ja tulumaksu kohustust ei teki (TuMS\u00a0\u00a7 12 lg 3<\/a><\/span>). K\u00fcll aga ei saa tagasi k\u00fcsida k\u00e4ibemaksu (kui see seal peal on), kuna sellel puuduvad k\u00e4ibemaksuseaduses n\u00f5utud vastavad rekvisiit, st maksumaksja nimi, registrikood, jms (KMS\u00a0\u00a7 37 lg 7<\/a><\/span>). Arvan, et maksuaudiitor ei pahanda, kui kuluarvet t\u00e4iendada ettev\u00f5tte nimega, kuid k\u00e4ibemaksu mahaarvamiseks ei ole see piisav.<\/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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K\u00e4ibemaksuseaduse \u00a737 lg 7:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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(7) Arvele tuleb m\u00e4rkida:<\/p>

  1. \u00a0arve j\u00e4rjekorranumber ja v\u00e4ljastamise kuup\u00e4ev;<\/li>
  2. \u00a0maksukohustuslase nimi, aadress, maksukohustuslasena registreerimise number;<\/li>
  3. \u00a0kauba soetaja v\u00f5i teenuse saaja nimi ja aadress;<\/li>
  4. \u00a0kauba soetaja v\u00f5i teenuse saaja maksukohustuslasena registreerimise number, kui tal on maksukohustus kauba soetamisel v\u00f5i teenuse saamisel;<\/li>
  5. \u00a0kauba v\u00f5i teenuse nimetus v\u00f5i kirjeldus;<\/li>
  6. \u00a0kauba kogus v\u00f5i teenuse maht;<\/li>
  7. \u00a0kauba v\u00e4ljastamise v\u00f5i teenuse osutamise kuup\u00e4ev v\u00f5i kauba v\u00f5i teenuse eest osalise v\u00f5i t\u00e4ieliku makse laekumise kuup\u00e4ev, kui see on kindlaksm\u00e4\u00e4ratav ja erinev arve v\u00e4ljastamise kuup\u00e4evast;<\/li>
  8. \u00a0kauba v\u00f5i teenuse hind ilma k\u00e4ibemaksuta ning allahindlus, kui see pole hinna sisse arvatud;<\/li>
  9. \u00a0maksustatav summa k\u00e4ibemaksum\u00e4\u00e4rade kaupa koos kohaldatavate k\u00e4ibemaksum\u00e4\u00e4radega v\u00f5i maksuvaba k\u00e4ibe summa;<\/li>
  10. \u00a0tasumisele kuuluv k\u00e4ibemaksusumma, v\u00e4lja arvatud seaduses s\u00e4testatud juhtudel. K\u00e4ibemaksusumma m\u00e4rgitakse eurodes.<\/li><\/ol>

    Mainin siinkohal, et \u00fcks pisiasi on m\u00e4rkimata. Tavaliselt ostavad eraisikuid kontoritarbeid vm summas alla 50 v\u00f5i 100 euro. Suuremad ostud teeb siiski ettev\u00f5te ise.<\/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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    K\u00e4ibemaksuseaduse \u00a737 lg 9, 10 ja 11:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    (9) Lihtsustatud arve v\u00f5ib v\u00e4ljastada, kui arvel olev summa ei \u00fcleta 160 eurot ilma k\u00e4ibemaksuta, j\u00e4rgmistel juhtudel:<\/b><\/p>

    1. \u00a0reisijateveo teenuse osutamisel;<\/li>
    2. \u00a0parkimisautomaadi, automaattankla makseterminali ja\u00a0muude samalaadsete aparaatide\u00a0v\u00e4ljatr\u00fckitava arve korral.<\/li><\/ol>

      \u00a0<\/b><\/p>

      (10) K\u00e4esoleva paragrahvi l\u00f5ikes 9 s\u00e4testatud juhtudel m\u00e4rgitakse arvele v\u00e4hemalt j\u00e4rgmised andmed:<\/b><\/p>

      1. arve v\u00e4ljastamise kuup\u00e4ev;<\/li>
      2. maksukohustuslase (m\u00fc\u00fcja) nimi, maksukohustuslasena registreerimise number;<\/li>
      3. kauba v\u00f5i teenuse nimetus v\u00f5i kirjeldus;<\/li>
      4. maksustatav summa;<\/li>
      5. tasumisele kuuluv k\u00e4ibemaksusumma.<\/li><\/ol>

        \u00a0<\/b><\/p>

        (11) Maksukohustuslane, kellele v\u00e4ljastatakse k\u00e4esoleva paragrahvi l\u00f5ikes 10 loetletud n\u00f5uetele vastav arve,\u00a0on kohustatud sellele arvele m\u00e4rkima oma nime ja maksukohustuslasena registreerimise numbri.<\/b><\/p>

        Muude samalaadsete aparaatide v\u00e4ljatr\u00fckitavad arved\u00a0\u2013 siia hulka peaks k\u00f5igi eelduste kohaselt ka Selveri jm kaupluste kassaaparaadid kuuluma. Kui ma l\u00e4hen ostan Selverist kontoritarbeid, siis tseki v\u00e4ljastab mulle aparaat. Keegi ei koosta eraldi arvet ja mul ei ole ka v\u00f5imalust \u00f6elda kassapidajale, et palun tsekki firmale.<\/p>

        Nii et kui sa soovid osta kontoritarbeid vm kaupa oma ettev\u00f5ttele, siis tee seda kauplustes, kus on iseteeninduskassad, sest need l\u00e4hevad samasse teemasse, kui automaattankla makseterminalidki. Ja kindlasti m\u00e4rgi hiljem tsekile oma firma nimi ja reg kood. Ja tseki summa ei tohi olla suurem kui 160 eurot (ilma KM-ta).<\/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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        Kui sa oled alustav ettev\u00f5te ja sul on tekkinud k\u00fcsimusi v\u00f5i kahtlusi seoses ettev\u00f5tte raamatupidamisega, siis kirjuta meile v\u00f5i broneeri aeg konsultatsiooniks SIIN<\/a><\/span><\/b><\/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":"

        See teema on kindlasti paljudele ettev\u00f5tetele k\u00fcsimuse koht \u2013 milline siis l\u00f5ppude l\u00f5puks peab olema tsekk, kui eraisik ostab ettev\u00f5ttele kaupa v\u00f5i teenust ja arve on v\u00e4ljastatud Eraisikule (mitte ettev\u00f5ttele). Kas seda saab ettev\u00f5tte kuludesse panna v\u00f5i mitte? Kas sellelt saab k\u00e4ibemaksu tagasi k\u00fcsida v\u00f5i mitte? Tsiteerin k\u00fcsimust ja vastust (allikas vastused.ee): K\u00fcsimus: T\u00f6\u00f6taja palub […]<\/p>\n","protected":false},"author":2,"featured_media":792,"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-744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kasulikku"],"yoast_head":"\nEraisiku nimele v\u00e4ljastatud kuludokument - Financing – Raamatupidamisteenused<\/title>\n<meta name=\"description\" content=\"Eraisiku nimele v\u00e4ljastatud kuludokument - milline see siis l\u00f5ppude l\u00f5puks olema peab? 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