{"id":4319,"date":"2023-05-08T12:50:49","date_gmt":"2023-05-08T12:50:49","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4319"},"modified":"2023-05-08T12:54:30","modified_gmt":"2023-05-08T12:54:30","slug":"home-office","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/home-office\/","title":{"rendered":"Kodukontor: maksusoodustuste ja kuluh\u00fcvitiste saladused ettev\u00f5tjatele"},"content":{"rendered":"
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Viimastel aastatel on \u00fcha enam populaarsust kogunud ettev\u00f5tluse pidamine kodust, kuna see v\u00f5imaldab s\u00e4\u00e4sta kontoriruumide \u00fc\u00fcri ja sellega seotud kulusid. Paljud ettev\u00f5tjad v\u00f5ivad siiski k\u00fcsida, milliseid kulusid saab kodukontori raames arvestada ja kuidas neid dokumenteerida. K\u00e4esolevas artiklis vaatleme peamisi aspekte, mis on seotud kulude h\u00fcvitamise ja maksustamisega kodukontoris.<\/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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Kodukontori kommunaalkulude h\u00fcvitamine<\/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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Kodus t\u00f6\u00f6tav ettev\u00f5tja saab oma ettev\u00f5tte kaudu kompenseerida m\u00f5ningaid elamispinnaga seotud jooksvaid kulusid. See v\u00f5ib h\u00f5lmata internetti, lauatelefoni, elektrit ja muid kommunaalkulusid. Oluline on eelnevalt kaaluda, milliseid kulusid ja kui palju h\u00fcvitatakse. Pange t\u00e4hele, et nendelt kuludelt ei saa k\u00e4ibemaksu tagasi n\u00f5uda.<\/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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Ettev\u00f5tluseks kasutatavate ruumide osakaalu kindlaksm\u00e4\u00e4ramine<\/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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Selleks, et m\u00e4\u00e4rata kindlaks, kui suur osa korterist v\u00f5i majast kasutatakse \u00e4ritegevuseks, tuleb hinnata, kui suur osa ruumist on \u00e4ritegevuseks kasutatav. N\u00e4iteks kui tegemist on kahetoalise korteriga, millest \u00fcks tuba on sisustatud kontoriks, \u00fctleme, et korteri \u00fcldpind on 40 m2 ja kontorina kasutatav tuba on 10 m2 , siis keskmiselt veerand kuludest on p\u00f5hjendatud ettev\u00f5tluskuludena.<\/span><\/p>

Eesti maksuameti soovitus on 30%.<\/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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Dokumentide koostamine<\/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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Kommunaalkulude h\u00fcvitamiseks peavad paberid olema korrektsed. Ettev\u00f5te v\u00f5ib kas maksta vastava osa kuludest otse omal kulul v\u00f5i h\u00fcvitada selle korteriomanikule. Soovitav on koostada korteriomaniku ja ettev\u00f5tte vaheline leping, milles on kirjas, milliseid kulusid ja millises summas h\u00fcvitatakse.<\/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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Korteriomandi h\u00fcvitamine<\/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 h\u00fcvitab ainult osalisi kulusid (arveid), ei ole see \u00fcksikisiku jaoks maksustatav tulu ja ettev\u00f5te ei pea maksuametile midagi maksma. Kui aga lisaks kulude h\u00fcvitamisele v\u00f5etakse ruumide eest ka \u00fc\u00fcri, peab ettev\u00f5te rendilt tulumaksu kinni pidama ja selle riigile tasuma.<\/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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K\u00e4ibemaksu tagastamine<\/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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K\u00e4ibemaksukohustuslane peaks arvestama, et k\u00e4ibemaksu saab tagasi n\u00f5uda ainult ettev\u00f5tte nimel v\u00e4ljastatud arvetelt. Ettev\u00f5tte poolt \u00fcksikisikuna esitatud tagasimaksetaotlus, millele on lisatud \u00fcksikisiku nimele v\u00e4ljastatud arved\/t\u0161ekid, sobib kuludokumendiks, kuid ettev\u00f5te ei saa ostu eest k\u00e4ibemaksu tagasi.<\/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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Kokkuv\u00f5te<\/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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Ettev\u00f5tte pidamine kodukontoris v\u00f5ib olla paljude ettev\u00f5tjate jaoks kasumlik ja mugav lahendus. Siiski tuleb hoolikalt uurida kulude h\u00fcvitamise ja maksustamisega seotud k\u00fcsimusi, et v\u00e4ltida v\u00f5imalikke vigu ja probleeme maksuametiga. Oluline on hoolikalt kaaluda, milliseid kulutusi ja millises ulatuses tuleks h\u00fcvitada, ning koostada n\u00f5uetekohaselt k\u00f5ik dokumendid, mis kinnitavad kulusid ja nende seost ettev\u00f5tlusega.<\/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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[…]<\/p>\n","protected":false},"author":2,"featured_media":4320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"\n\u0414\u043e\u043c\u0430\u0448\u043d\u0438\u0439 \u043e\u0444\u0438\u0441: \u0441\u0435\u043a\u0440\u0435\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u0438 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0439 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 - Accounting Resources<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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