{"id":4748,"date":"2024-07-05T11:30:55","date_gmt":"2024-07-05T11:30:55","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4748"},"modified":"2026-04-24T22:27:36","modified_gmt":"2026-04-24T20:27:36","slug":"immateriaalsete-teenuste-maksustamine","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/nalogooblozenie-uslug-nematerialnye-uslugi\/","title":{"rendered":"K\u00f5ik maksustamisest Eestis: immateriaalsed teenused ja nende maksustamine"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4748\" class=\"elementor elementor-4748\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7190dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7190dd4\" 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-06c75ff\" data-id=\"06c75ff\" 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-4768d1b elementor-widget elementor-widget-heading\" data-id=\"4768d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sissejuhatus<\/h2>\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-b635d43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b635d43\" 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-817763e\" data-id=\"817763e\" 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-26ca837 elementor-widget elementor-widget-text-editor\" data-id=\"26ca837\" 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;\">Immateriaalsete teenuste maksustamine on oluline teema, millele Eesti ettev\u00f5tjad ja raamatupidajad peavad t\u00e4helepanu p\u00f6\u00f6rama. Selles artiklis vaatame \u00fcle peamised p\u00f5him\u00f5tted ja k\u00e4ibemaksum\u00e4\u00e4rad, mida tuleb arvestada immateriaalsete teenuste osutamisel nii Eestis kui ka v\u00e4lisriikides.<\/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-95536a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95536a7\" 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-3a668a8\" data-id=\"3a668a8\" 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-ee06f64 elementor-widget elementor-widget-heading\" data-id=\"ee06f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Immateriaalsete teenuste m\u00f5iste<\/h2>\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-13ad084 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13ad084\" 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-26f6518\" data-id=\"26f6518\" 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-e21481e elementor-widget elementor-widget-text-editor\" data-id=\"e21481e\" 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;\">Immateriaalsed teenused h\u00f5lmavad laia valikut tegevusi, mis ei ole seotud f\u00fc\u00fcsilise kaubaga. Nende hulka v\u00f5ivad kuuluda konsultatsiooniteenused, IT-teenused, litsentsitasud, reklaamiteenused, juhtimisteenused ja muud teenused, millel puudub materiaalne vorm. Selliste teenuste puhul on oluline arvestada nende osutamise erip\u00e4radega ja vormistada maksustamiseks vajalik dokumentatsioon korrektselt.<\/span><\/p><p><strong>NB!<\/strong><span style=\"font-weight: 400;\"><strong> Siia alla ei kuulu digitaalsed teenused,<\/strong>mille hulka v\u00f5ib kuuluda mis tahes digitaalne toode, n\u00e4iteks tellimusp\u00f5hise teenuse m\u00fc\u00fck, mille osutamine ei n\u00f5ua inimese vahetut osalemist, nagu ChatGPT, Adobe Photoshop ja muud sarnased tooted.<\/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-bcc9f3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcc9f3b\" 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-926869c\" data-id=\"926869c\" 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-ff1a880 elementor-widget elementor-widget-heading\" data-id=\"ff1a880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Immateriaalsete teenuste peamised k\u00e4ibemaksum\u00e4\u00e4rad<\/h2>\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-684c164 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"684c164\" 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-e705a6f\" data-id=\"e705a6f\" 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-ded17a1 elementor-widget elementor-widget-text-editor\" data-id=\"ded17a1\" 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;\">Immateriaalsete teenuste maksustamisel kehtivad Eestis j\u00e4rgmised k\u00e4ibemaksum\u00e4\u00e4rad:<\/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-733beb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"733beb9\" 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-f16d414\" data-id=\"f16d414\" 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-e7a7f02 elementor-widget elementor-widget-heading\" data-id=\"e7a7f02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kui m\u00fc\u00fcte immateriaalseid teenuseid teistele Eesti ettev\u00f5tetele v\u00f5i eraisikutele:<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0213fff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0213fff\" 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-454e494\" data-id=\"454e494\" 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-a114371 elementor-widget elementor-widget-text-editor\" data-id=\"a114371\" 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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kui immateriaalset teenust osutatakse teisele Eesti k\u00e4ibemaksukohustuslasest ettev\u00f5ttele, on k\u00e4ibemaksum\u00e4\u00e4r 22%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kui immateriaalset teenust osutatakse teisele Eesti ettev\u00f5ttele, kes ei ole k\u00e4ibemaksukohustuslane, v\u00f5i eraisikule, on k\u00e4ibemaksum\u00e4\u00e4r samuti 22%.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-154a6e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"154a6e8\" 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-c7c0c85\" data-id=\"c7c0c85\" 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-bce73dc elementor-widget elementor-widget-heading\" data-id=\"bce73dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kui m\u00fc\u00fcte immateriaalseid teenuseid teistele Euroopa Liidu ettev\u00f5tetele v\u00f5i eraisikutele:<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb0d87f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb0d87f\" 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-d2d59c7\" data-id=\"d2d59c7\" 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-f6f7bfa elementor-widget elementor-widget-text-editor\" data-id=\"f6f7bfa\" 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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kui Eesti k\u00e4ibemaksukohustuslasest ettev\u00f5te osutab immateriaalset teenust teisele Euroopa Liidu k\u00e4ibemaksukohustuslasest ettev\u00f5ttele, on k\u00e4ibemaksum\u00e4\u00e4r 0%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kui Eesti k\u00e4ibemaksukohustuslasest ettev\u00f5te osutab immateriaalset teenust Euroopa Liidus asuvale ettev\u00f5ttele, kes ei ole k\u00e4ibemaksukohustuslane, v\u00f5i eraisikule, on k\u00e4ibemaksum\u00e4\u00e4r 22%.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6f12a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6f12a3\" 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-15901fa\" data-id=\"15901fa\" 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-fb1c42a elementor-widget elementor-widget-heading\" data-id=\"fb1c42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kui m\u00fc\u00fcte immateriaalseid teenuseid ettev\u00f5tetele v\u00f5i eraisikutele v\u00e4ljaspool Euroopa Liitu:\n<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c98a23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c98a23\" 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-6ed3afe\" data-id=\"6ed3afe\" 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-943bfc3 elementor-widget elementor-widget-text-editor\" data-id=\"943bfc3\" 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><span style=\"font-weight: 400;\">Kui immateriaalset teenust osutatakse ettev\u00f5ttele v\u00f5i eraisikule v\u00e4ljaspool Euroopa Liitu, on k\u00e4ibemaksum\u00e4\u00e4r 0%.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-526cc91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"526cc91\" 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-0115131\" data-id=\"0115131\" 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-0a7bdc7 elementor-widget elementor-widget-heading\" data-id=\"0a7bdc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Euroopa Liidu ettev\u00f5tetele teenuste osutamise erip\u00e4rad<\/h2>\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-e125bab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e125bab\" 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-7b8a17f\" data-id=\"7b8a17f\" 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-6585f85 elementor-widget elementor-widget-text-editor\" data-id=\"6585f85\" 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;\">Euroopa Liidu ettev\u00f5tetele immateriaalsete teenuste osutamisel tuleb arvestada j\u00e4rgmiste punktidega:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Arvele tuleb lisada p\u00f6\u00f6rdmaksustamise m\u00e4rge:<\/b><span style=\"font-weight: 400;\"> Kui teenust osutatakse teisele EL-i k\u00e4ibemaksukohustuslasest ettev\u00f5ttele ja rakendatakse 0% m\u00e4\u00e4ra, tuleb arvele lisada m\u00e4rge \u201eP\u00f6\u00f6rdmaksustamine\u201d v\u00f5i \u201eReverse charge\u201d. See n\u00e4itab, et k\u00e4ibemaksu tasumise kohustus l\u00e4heb \u00fcle teenuse saajale. M\u00e4rke v\u00f5ib lisada arvele t\u00e4iendava kommentaarina. <\/span><b>NB!<\/b><span style=\"font-weight: 400;\"> K\u00e4ibemaksu tasumise kohustus on sel juhul sisuliselt arvestuslik, mis t\u00e4hendab, et teie klient ei maksa k\u00e4ibemaksu oma riigis tegelikult juurde.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00e4ibemaksukohustuslase numbri kontroll:<\/b><span style=\"font-weight: 400;\"> Kui ettev\u00f5te, kellele immateriaalset teenust osutate, asub Euroopa Liidus, tuleb kindlasti kontrollida, kas tal on Euroopa Liidus kehtiv k\u00e4ibemaksukohustuslase number. Seda saab kontrollida<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">siin<\/span><\/a><span style=\"font-weight: 400;\">. Kui ettev\u00f5ttel on k\u00e4ibemaksukohustuslase number, kuid seda registrist ei leita, t\u00e4hendab see t\u00f5en\u00e4oliselt, et tegemist on kohaliku numbriga, ning sellisele ettev\u00f5ttele tuleb teenus m\u00fc\u00fca 22% k\u00e4ibemaksuga.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2b1df9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2b1df9\" 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-fd763a1\" data-id=\"fd763a1\" 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-f699f65 elementor-widget elementor-widget-heading\" data-id=\"f699f65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">N\u00e4ited<\/h2>\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-71d9d73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71d9d73\" 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-274c30e\" data-id=\"274c30e\" 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-6284d84 elementor-widget elementor-widget-text-editor\" data-id=\"6284d84\" 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;\">Vaatame m\u00f5nda praktilist n\u00e4idet, et immateriaalsete teenuste maksustamisest oleks lihtsam aru saada:<\/span><\/p><p><em><b>N\u00e4ide 1:<\/b><\/em><span style=\"font-weight: 400;\"> Eesti konsultatsiooniettev\u00f5te osutab konsultatsiooniteenust teisele Eesti ettev\u00f5ttele, kes on k\u00e4ibemaksukohustuslane. Sellisel juhul on k\u00e4ibemaksum\u00e4\u00e4r 22% ja k\u00e4ibemaks lisatakse teenuse kogumaksumusele.<\/span><\/p><p><em><b>N\u00e4ide 2:<\/b><\/em><span style=\"font-weight: 400;\"> Sama konsultatsiooniettev\u00f5te osutab teenust Saksamaa ettev\u00f5ttele, kes on k\u00e4ibemaksukohustuslane. Sellisel juhul on k\u00e4ibemaksum\u00e4\u00e4r 0% ja arvele lisatakse m\u00e4rge \u201eReverse charge\u201d.<\/span><\/p><p><em><b>N\u00e4ide 3:<\/b><\/em><span style=\"font-weight: 400;\"> Eesti IT-ettev\u00f5te pakub tarkvara Ameerika ettev\u00f5ttele. Kuna teenuse saaja asub v\u00e4ljaspool EL-i, on k\u00e4ibemaksum\u00e4\u00e4r 0%.<\/span><\/p><p><em><b>N\u00e4ide 4:<\/b><\/em><span style=\"font-weight: 400;\"> Eesti IT-ettev\u00f5te osutab veebilehe arendamise teenust Hispaania ettev\u00f5ttele, kes ei ole k\u00e4ibemaksukohustuslane. Sellisel juhul on k\u00e4ibemaksum\u00e4\u00e4r 22%.<\/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-eff2c27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eff2c27\" 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-37ad75d\" data-id=\"37ad75d\" 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-dc0f8eb elementor-widget elementor-widget-heading\" data-id=\"dc0f8eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kokkuv\u00f5te<\/h2>\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-e01566d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01566d\" 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-bddee77\" data-id=\"bddee77\" 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-069b50b elementor-widget elementor-widget-text-editor\" data-id=\"069b50b\" 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;\">Immateriaalsete teenuste maksustamine Eestis n\u00f5uab t\u00e4helepanelikku l\u00e4henemist ja k\u00e4ibemaksum\u00e4\u00e4rade rakendamise erip\u00e4rade tundmist. Selliseid teenuseid osutavad ettev\u00f5tted peavad arvestama klientide asukohta ja maksustaatust, vormistama arved korrektselt ning pidama vajalikku dokumentatsiooni. Maksureeglite \u00f5ige rakendamine aitab v\u00e4ltida trahve ja probleeme maksuhalduriga ning tagab ettev\u00f5tte tegevuse l\u00e4bipaistvuse ja seaduslikkuse.<\/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":"<p>\u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u2014 \u044d\u0442\u043e \u0432\u0430\u0436\u043d\u044b\u0439 \u0430\u0441\u043f\u0435\u043a\u0442, \u0442\u0440\u0435\u0431\u0443\u044e\u0449\u0438\u0439 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438. \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u0441 \u043e\u0431\u043e\u0440\u043e\u0442\u0430 (\u041d\u0421\u041e) \u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u043a\u0430\u043a \u0432\u043d\u0443\u0442\u0440\u0438 \u0441\u0442\u0440\u0430\u043d\u044b, \u0442\u0430\u043a \u0438 \u0437\u0430 \u0435\u0451 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u043c\u0438. \u041f\u043e\u043d\u044f\u0442\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0432 \u0441\u0435\u0431\u044f \u0448\u0438\u0440\u043e\u043a\u0438\u0439 \u0441\u043f\u0435\u043a\u0442\u0440 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0439 \u0441 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0442\u043e\u0432\u0430\u0440\u043e\u043c. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4753,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4748","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 v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0412\u0441\u0435 \u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0438 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438: \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 - Accounting Resources<\/title>\n<meta name=\"description\" content=\"\u0420\u0430\u0437\u0431\u0438\u0440\u0430\u0435\u043c \u00ab\u0412\u0441\u0435 \u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0438 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438: \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u0438\u0445\u2026\u00bb: \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0432\u044b\u0432\u043e\u0434\u044b \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u044e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0434\u043b\u044f\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accres.eu\/et\/immateriaalsete-teenuste-maksustamine\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0412\u0441\u0435 \u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0438 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438: \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 - 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