{"id":3844,"date":"2022-05-06T12:43:13","date_gmt":"2022-05-06T12:43:13","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=3844"},"modified":"2022-05-06T13:02:24","modified_gmt":"2022-05-06T13:02:24","slug":"ispolzovanie-avto-dlja-kompanii","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/ispolzovanie-avto-dlja-kompanii\/","title":{"rendered":"S\u00f5iduauto kasutamine ettev\u00f5tte poolt"},"content":{"rendered":"
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\u00dcldiselt on kaks peamist v\u00f5imalust s\u00f5iduauto kasutamiseks ettev\u00f5tte vajaduste rahuldamiseks:<\/span><\/p>

  1. Ettev\u00f5te omab s\u00f5iduautot v\u00f5i auto on liisitud.<\/span><\/li>
  2. T\u00f6\u00f6taja, juhatuse liikme v\u00f5i ettev\u00f5tte omaniku isiklikku autot kasutatakse t\u00f6\u00f6eesm\u00e4rkidel.<\/span><\/li><\/ol>

    Vaatleme neid olukordi l\u00e4hemalt.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    1. Kui ettev\u00f5te omab s\u00f5iduautot (omandi\u00f5igus, liising)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Kui ettev\u00f5te omab s\u00f5iduautot, v\u00f5ib ta kasutada autot kahte liiki:<\/span><\/p>

    • 100% kaubanduslikuks kasutamiseks, mis t\u00e4hendab, et k\u00f5ik s\u00f5idud selle s\u00f5idukiga on ainult t\u00f6\u00f6otstarbelised.<\/span><\/li>
    • Segakasutuses, mis t\u00e4hendab, et tehakse ka mitte\u00e4rilisi reise.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      100% s\u00f5iduauto kasutamine \u00e4rilistel eesm\u00e4rkidel<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      Tingimused 100% m\u00fc\u00fcgimaksu tagasimaksmiseks autoga seotud kuludelt:<\/span><\/p>

      • s\u00f5idukit hoitakse t\u00f6\u00f6andja parklas p\u00e4rast t\u00f6\u00f6aega<\/span><\/li>
      • s\u00f5idukit j\u00e4lgitakse GPS s\u00f5idup\u00e4eviku abil (j\u00e4rgitakse t\u00f5endamiskohustust)<\/span><\/li>
      • transpordiosakonna registrisse tehakse vastav m\u00e4rge, et s\u00f5idukiga ei tehta isiklikke s\u00f5ite.<\/span><\/li><\/ul>

        Sellisel juhul ei ole tegemist erisoodustustega ja k\u00e4ibemaks on t\u00e4ielikult tagastatav.<\/span><\/p>

        Kui kasutusviis muutub (nt autot kasutati varem ainult \u00e4rilistel eesm\u00e4rkidel, n\u00fc\u00fcd kasutatakse seda ka isiklikel eesm\u00e4rkidel), tuleb esitada taotlus liiklusregistris oleva kande muutmiseks. Kui registris puudub isiklikuks otstarbeks kasutamise m\u00e4rge, peab ettev\u00f5te maksma erivabastuse eest makse.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        S\u00f5iduauto segakasutamine<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Kui ametiautot saab siiski kasutada eras\u00f5itudeks, tekib igal juhul erisoodustus, mille arvutamise aluseks on kilovatt. See t\u00e4hendab, et soodustus ei s\u00f5ltu sellest, mitu kilomeetrit te firmaautoga s\u00f5idate, vaid p\u00f5hineb s\u00f5iduki v\u00f5imsusel. Seaduse kohaselt on erisoodustuse hind uue s\u00f5iduauto puhul 1,96 eurot kilovatt kuus ja \u00fcle 5 aasta vanema s\u00f5iduauto puhul 1,47 eurot kilovatt kuus. R\u00f5hutame veel kord, et see kehtib s\u00f5iduautode kohta.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        \"Kahe aasta reegel\"<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        On olemas nn kahe aasta reegel, mis tekib siis, kui ettev\u00f5te ostab auto. Kui auto on ostetud ainult \u00e4riliseks kasutamiseks ja seda j\u00e4rgitakse kahe aasta jooksul alates ostukuup\u00e4evast ning seda on v\u00f5imalik t\u00f5endada, v\u00f5ib ettev\u00f5te sisendk\u00e4ibemaksu 100% maha arvata. Kui aga kahe aasta jooksul p\u00e4rast ostu toimub v\u00e4hemalt \u00fcks eras\u00f5it, v\u00e4heneb sisendk\u00e4ibemaksu mahaarvamise \u00f5igus automaatselt 50%-ni, seda nii s\u00f5iduki ostu kui ka jooksvate kulude puhul. See t\u00e4hendab, et s\u00f5iduauto ostmise ajal arvestatud sisendk\u00e4ibemaksu ja jooksvate kulude k\u00e4ibemaksu tuleb v\u00e4hendada kas selle kuu k\u00e4ibemaksudeklaratsioonil, mil see deklareeriti, v\u00f5i j\u00e4rgmise aasta jaanuari deklaratsioonis (ja seda tuleb intressi arvestada). Seda olenemata sellest, kui suur on selle auto \u00e4rilise ja isikliku kasutamise osakaal kahe aasta jooksul.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        2. isikliku s\u00f5iduauto kasutamine ametireiside tegemiseks<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Kui on vaja kasutada s\u00f5iduautot \u00e4rilistel eesm\u00e4rkidel, ei pea seda ostma. T\u00f6\u00f6taja, juhatuse liikme v\u00f5i omaniku isiklikku autot v\u00f5ib kasutada, kui nad on sellega n\u00f5us. Isikliku auto kasutamise eest v\u00f5ib maksta h\u00fcvitist.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        Millist isiklikku s\u00f5idukit v\u00f5ib kasutada ettev\u00f5tte vajaduste rahuldamiseks?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Isikliku s\u00f5iduauto kasutamise eest v\u00f5ib maksta h\u00fcvitist. S\u00f5iduauto on M1-kategooria s\u00f5iduk. Auto v\u00f5ib kuuluda h\u00fcvitist saavale isikule ja seda v\u00f5ib kasutada h\u00fcvitist saav isik, mis on dokumenteeritud volikirjaga v\u00f5i sissekandega tehnilises passis.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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        Milliseid dokumente on vaja?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Isikliku s\u00f5iduki kasutamise h\u00fcvitamiseks vajalikud dokumendid:<\/span><\/p>

        1. Kirjalik otsus, korraldus v\u00f5i korraldus, milles on m\u00e4rgitud: h\u00fcvitist saava isiku nimi; h\u00fcvitise suurus; reisikuup\u00e4ev v\u00f5i reisiperiood, mille eest kulud h\u00fcvitatakse. Otsuse v\u00f5ib teha ka pikemaks ajaks kui \u00fcks kuu.<\/span><\/li>
        2. Koopia dokumendist, mis kinnitab s\u00f5iduauto kasutamise \u00f5igust.<\/span><\/li>
        3. S\u00f5idup\u00e4evik, milles on m\u00e4rgitud: s\u00f5iduautot kasutava isiku ees- ja perekonnanimi; auto numbrim\u00e4rk; s\u00f5iduauto algus- ja l\u00f5ppkilomeetrin\u00e4it iga t\u00f6\u00f6reisi kohta; ning iga t\u00f6\u00f6reisi kuup\u00e4ev ja eesm\u00e4rk.<\/span><\/li><\/ol>

          Selle h\u00fcvitise eest ei ole vaja esitada arveid ega t\u0161ekke.<\/span><\/p>

          Reisip\u00e4evik v\u00f5ib olla nii paberkandjal kui ka elektroonilisel kujul. Ilma arvestuse pidamiseta makstud h\u00fcvitised on v\u00f5rdsustatud palga maksmisega, st deklareeritud ja maksustatud kui palk.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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          V\u00f5imaliku h\u00fcvitise suurus<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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          H\u00fcvitise suurus ilma t\u00e4iendavate maksudeta on 0,30 eurot iga t\u00f6\u00f6s\u00f5itude kilomeetri kohta, kuid mitte rohkem kui 335 eurot kalendrikuu kohta h\u00fcvitist saava isiku kohta.<\/span><\/p>

          H\u00fcvitise summa (maksuvaba summa) deklareeritakse INF14-le aruandeaastale j\u00e4rgneva aasta 1. veebruariks. Deklaratsioonis t\u00e4psustatakse h\u00fcvitist saavad isikud ja iga s\u00f5iduk.<\/span><\/p>

          H\u00fcvitiste maksmise j\u00e4rjekord ei ole reguleeritud, seega v\u00f5ib h\u00fcvitist saavale isikule maksta \u00fche summa kogu aasta eest. Kui h\u00fcvitatakse muid autokulusid, n\u00e4iteks k\u00fctuse- v\u00f5i remondikulusid, siis sisaldub nende maksumus samuti 335 euro suuruses igakuises h\u00fcvitises.\u00a0<\/span><\/p>

          Lisaks isikliku transpordivahendi kasutamise eest makstavale h\u00fcvitisele v\u00f5ib autoomanik saada h\u00fcvitist ka auto parkimise eest, ilma et ta peaks s\u00f5idup\u00e4evikut pidama. Selleks on vaja kuludokumente ja p\u00f5hjendusi (taotlus). See h\u00fcvitise summa ei kuulu 335 euro suuruse igakuise h\u00fcvitise hulka. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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