{"id":4204,"date":"2022-11-07T21:30:43","date_gmt":"2022-11-07T21:30:43","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4204"},"modified":"2022-11-08T09:48:53","modified_gmt":"2022-11-08T09:48:53","slug":"tax-risks-goods-in-eu","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/tax-risks-goods-in-eu\/","title":{"rendered":"Maksuriskid kaupade ostmisel Eesti ettev\u00f5ttele"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4204\" class=\"elementor elementor-4204\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a138ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a138ba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5706d1e\" data-id=\"5706d1e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-062c998 elementor-widget elementor-widget-heading\" data-id=\"062c998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Olukorra kirjeldus<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37d6148 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37d6148\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16d12aa\" data-id=\"16d12aa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7c662c elementor-widget elementor-widget-text-editor\" data-id=\"b7c662c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Viimastel aastatel on Eesti ettev\u00f5tetel \u00fcha sagedamini tekkinud olukord, kus Eesti ettev\u00f5te ostab kaupu m\u00f5nes teises ELi liikmesriigis, kuid ei too neid \u00fcldse Eestisse, vaid m\u00fc\u00fcb need m\u00f5nda teise ELi liikmesriiki v\u00f5i kolmandasse riiki. Reeglina annab Eesti ettev\u00f5te sellisel juhul oma Eesti k\u00e4ibemaksukohustuslase numbri tehingu tegemiseks tarnijale v\u00f5i leiab kauba m\u00fc\u00fcja Eesti ettev\u00f5tte k\u00e4ibemaksukohustuslase numbri ja m\u00e4rgib selle oma arvel. Esmapilgul tundub k\u00f5ik loogiline ja ei sisalda mingeid maksuriske. Kuid nii see siiski ei ole. <\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-efdf527 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efdf527\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a48a68\" data-id=\"3a48a68\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6daddc8 elementor-widget elementor-widget-heading\" data-id=\"6daddc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Maksurisk<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-875452e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"875452e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aabfe70\" data-id=\"aabfe70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd0dcdc elementor-widget elementor-widget-text-editor\" data-id=\"bd0dcdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Kui teie ettev\u00f5te ei too kaupu Eestisse, \u00e4hvardab teid Eesti k\u00e4ibemaksukohustuslase numbri kasutamine sellise tehingu puhul tegelik k\u00e4ibemaksu tasumine Eestis.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Vaatleme olukorda konkreetsete n\u00e4idete abil.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e814f15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e814f15\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da77274\" data-id=\"da77274\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-094e0a5 elementor-widget elementor-widget-heading\" data-id=\"094e0a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">N\u00e4ide 1 - m\u00fc\u00fck ELi mittemaksukohustuslastele<\/h5>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c47ef36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c47ef36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a452a47\" data-id=\"a452a47\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10162e2 elementor-widget elementor-widget-text-editor\" data-id=\"10162e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Eesti k\u00e4ibemaksukohustuslane ostab Saksamaal asuvat kaupa Saksa k\u00e4ibemaksukohustuslasest \u00e4ri\u00fchingult, mille ta seej\u00e4rel saadab Saksamaalt Prantsusmaale \u00fcksikutele ostjatele. Tehingu tegemiseks kasutatakse Eesti k\u00e4ibemaksukohustuslase numbrit.<\/span><\/p><p><span style=\"font-weight: 400;\">Sellisel juhul j\u00e4\u00e4b tehing Eesti ettev\u00f5tte jaoks liidusiseseks ostuks, kuid Eesti ettev\u00f5te on kohustatud selliselt ostult tasuma Eestis tegelikku k\u00e4ibemaksu, kuigi arvel on kirjas k\u00e4ibemaks 0%.<\/span><\/p><p><strong><i>Kuidas eemaldada maksurisk?<\/i><\/strong><\/p><p><span style=\"font-weight: 400;\">Seda olukorda saab v\u00e4ltida, kui te \u00fctlete m\u00fc\u00fcjale, et te ei soovi kasutada Eesti k\u00e4ibemaksukohustuslase numbrit, sest te ei kavatse kaupa Eestisse saata. T\u00f5en\u00e4oliselt \u00fctleb kauba m\u00fc\u00fcja teile sel juhul, et ta ei saa teile ilma k\u00e4ibemaksukohustuslase numbrita 0% kaupa m\u00fc\u00fca.  Siis peate registreerima oma ettev\u00f5tte k\u00e4ibemaksukohustuslaseks kauba m\u00fc\u00fcja riigis. Kui olete end registreerinud, annate m\u00fc\u00fcjale oma k\u00e4ibemaksukohustuslasena registreerimise numbri, ta m\u00fc\u00fcb teile kauba k\u00e4ibemaksuga, kuid teil on \u00f5igus see k\u00e4ibemaks maha arvata.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>NB!<\/strong> Kui saate k\u00e4ibemaksukohustuslasena registreerimise numbri m\u00f5nes teises ELi liikmesriigis, vajate raamatupidajat v\u00f5i maksun\u00f5ustajat, kes tegeleb selles riigis maksudokumentide esitamisega.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2485425 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2485425\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-799ad28\" data-id=\"799ad28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-695e00c elementor-widget elementor-widget-heading\" data-id=\"695e00c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">N\u00e4ide 2 - kaupade eksport EList<\/h5>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02e12ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02e12ad\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dcf319b\" data-id=\"dcf319b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51e2d23 elementor-widget elementor-widget-text-editor\" data-id=\"51e2d23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Eesti k\u00e4ibemaksukohustuslane ostab Saksamaal asuvat kaupa Saksa k\u00e4ibemaksukohustuslasest \u00e4ri\u00fchingult, mida ta m\u00fc\u00fcb Ukrainasse. Tehingu tegemiseks kasutatakse Eesti k\u00e4ibemaksukohustuslase numbrit.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Sellisel juhul j\u00e4\u00e4b tehing Eesti ettev\u00f5tte jaoks liidusiseseks ostuks, kuid Eesti ettev\u00f5te on kohustatud selliselt ostult tasuma Eestis tegelikku k\u00e4ibemaksu, kuigi arvel on kirjas k\u00e4ibemaks 0%.<\/span><\/p><p><strong><i>Kuidas eemaldada maksurisk?<\/i><\/strong><\/p><p><span style=\"font-weight: 400;\">Seda olukorda saab v\u00e4ltida, kui te teatate m\u00fc\u00fcjale, et te ei soovi kasutada Eesti k\u00e4ibemaksukohustuslase numbrit, sest te ei kavatse kaupa Eestisse saata. Sellisel juhul ei kajastu tehing Eesti deklaratsioonis ja te ei ole kohustatud Eestis k\u00e4ibemaksu tasuma. Ja kauba m\u00fc\u00fcja peab esitama muu p\u00f5hjuse, miks ta m\u00fc\u00fcb teile 0% k\u00e4ibemaksuga. N\u00e4iteks kauba eksport EL-st.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58b9d26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58b9d26\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b68125c\" data-id=\"b68125c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c78854e elementor-widget elementor-widget-heading\" data-id=\"c78854e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Erandiks on kolmnurkne tehing<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09fa3e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09fa3e9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd0b669\" data-id=\"bd0b669\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abf7fc1 elementor-widget elementor-widget-text-editor\" data-id=\"abf7fc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Kui tegemist on kolmnurkse tehinguga, v\u00f5ite julgelt kasutada oma Eesti k\u00e4ibemaksukohustuslasena registreerimise numbrit.<\/span><\/p><p><span style=\"font-weight: 400;\">Kolmepoolse tehingu kohustuslikud tingimused on j\u00e4rgmised:<\/span><\/p><p><span style=\"font-weight: 400;\">1) m\u00f5lemal tehingu osapoolel on tehingu toimumise ajal kehtiv k\u00e4ibemaksukohustuslasena registreerimise number<\/span><\/p><p><span style=\"font-weight: 400;\">2) kaup peab liikuma \u00fchest ELi liikmesriigist teise (v.a Eesti).<\/span><\/p><p><span style=\"font-weight: 400;\">3) kauba tegelik liikumine peab kattuma \u00e4ri\u00fchingute poolt kasutatavate k\u00e4ibemaksukohustuslasena registreeritavate numbritega, st kui kaup on m\u00fc\u00fcgi ajal Saksamaal, peab m\u00fc\u00fcja kasutama Saksa k\u00e4ibemaksukohustuslasena registreeritavat numbrit, Eesti \u00e4ri\u00fching Eesti k\u00e4ibemaksukohustuslasena registreeritavat numbrit ja Prantsuse \u00e4ri\u00fching Prantsuse k\u00e4ibemaksukohustuslasena registreeritavat numbrit.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7a5059 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7a5059\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49b7f78\" data-id=\"49b7f78\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f837132 elementor-widget elementor-widget-heading\" data-id=\"f837132\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">N\u00e4ide 3 - kolmnurkne tehing<\/h5>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ef4a81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ef4a81\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03f31b4\" data-id=\"03f31b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-245a5f0 elementor-widget elementor-widget-text-editor\" data-id=\"245a5f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Eesti k\u00e4ibemaksukohustuslane (B) ostab Saksamaal asuvat kaupa Saksa k\u00e4ibemaksukohustuslasest \u00e4ri\u00fchingult (A), mille ta m\u00fc\u00fcb Prantsuse k\u00e4ibemaksukohustuslasest \u00e4ri\u00fchingule (C) ja kaup liigub Prantsusmaale. Tehingu tegemiseks kasutatakse Eesti k\u00e4ibemaksukohustuslase numbrit.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Sellisel juhul on tegemist kolmnurkse tehinguga, mille puhul saab kasutada Eesti k\u00e4ibemaksukohustuslase numbrit. K\u00e4ibemaksum\u00e4\u00e4r on null.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5694b7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5694b7d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-194d47a\" data-id=\"194d47a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58ba90a elementor-widget elementor-widget-heading\" data-id=\"58ba90a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Viited Eesti maksuameti seadustele ja selgitused<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-90eec86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90eec86\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c2547f5\" data-id=\"c2547f5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d76488f elementor-widget elementor-widget-text-editor\" data-id=\"d76488f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.emta.ee\/ariklient\/maksud-ja-tasumine\/kaibemaks\/kaupade-maksustamine\/kauba-uhendusesisene-soetus\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Link maksuameti artiklile sel teemal<\/span><\/a><\/li><li>Kohtuotsuste numbrid Euroopa Kohtus: C-536\/08 ja C-539\/08.<\/li><li><a href=\"https:\/\/fin.ee\/riigi-rahandus-ja-maksud\/maksu-ja-tollipoliitika\/maksud#kaibemaks\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Finantsinspektsiooni selgitus Eesti m\u00fc\u00fcgimaksu seaduse kohta<\/span><\/a><\/li><li><a href=\"https:\/\/www.riigiteataja.ee\/akt\/125102012017?leiaKehtiv\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Eesti m\u00fc\u00fcgimaksu seadus<\/span><\/a><\/li><\/ul><p>\u00a0<\/p><p>\u00a0<\/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":"<p>\u041e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438 \u0412 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u0433\u043e\u0434\u044b \u0432\u0441\u0435 \u0447\u0430\u0449\u0435 \u0443 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u043b\u0430 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044f, \u043a\u043e\u0433\u0434\u0430 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043f\u043e\u043a\u0443\u043f\u0430\u0435\u0442 \u0442\u043e\u0432\u0430\u0440 \u0432 \u0434\u0440\u0443\u0433\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u0433\u043e \u0421\u043e\u044e\u0437\u0430, \u043d\u043e \u0432\u043e\u043e\u0431\u0449\u0435 \u043d\u0435 \u0432\u0435\u0437\u0435\u0442 \u0435\u0433\u043e \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u044e, \u0430 \u043f\u0440\u043e\u0434\u0430\u0435\u0442 \u0432 \u0434\u0440\u0443\u0433\u0443\u044e \u0441\u0442\u0440\u0430\u043d\u0443 \u0415\u0421 \u0438\u043b\u0438 \u0442\u0440\u0435\u0442\u044c\u044e \u0441\u0442\u0440\u0430\u043d\u0443. \u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e \u0432 \u044d\u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0434\u0430\u0432\u0430\u043b\u0430 \u0434\u043b\u044f \u0441\u0434\u0435\u043b\u043a\u0438 \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0443 \u0441\u0432\u043e\u0439 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0439 VAT-\u043d\u043e\u043c\u0435\u0440 \u0438\u043b\u0438 \u0436\u0435 \u043f\u0440\u043e\u0434\u0430\u0432\u0435\u0446 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4231,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0440\u0438\u0441\u043a\u0438 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0442\u043e\u0432\u0430\u0440\u0430 \u0434\u043b\u044f \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 - Accounting Resources<\/title>\n<meta name=\"robots\" content=\"index, follow, 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