{"id":4758,"date":"2024-08-07T09:17:17","date_gmt":"2024-08-07T09:17:17","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4758"},"modified":"2024-08-07T09:45:01","modified_gmt":"2024-08-07T09:45:01","slug":"tavaliste-teenuste-maksustamine","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/nalogooblozenie-uslug-obychnye-uslugi\/","title":{"rendered":"K\u00f5ik maksustamisest Eestis: tavalised teenused ja nende maksustamine"},"content":{"rendered":"
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Mis on tavalised teenused maksustamise seisukohast?<\/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
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Tavap\u00e4rased teenused on Eesti \u00f5iguse seisukohalt teenused, mis kuuluvad k\u00e4ibemaksuga maksustamisele nn p\u00f5hireegli alusel. See reegel on s\u00e4testatud KMS \u00a7 10 lg 1 ja KMS \u00a7 10 lg 4 p 9. See s\u00e4testab, et Eestis registreeritud maksukohustuslasest juriidilistele isikutele v\u00f5i Eestist p\u00e4rit mittemaksukohustuslasest juriidilistele isikutele ja f\u00fc\u00fcsilistele isikutele osutatavad teenused maksustatakse k\u00e4ibemaksu hariliku maksum\u00e4\u00e4raga, mis on praegu 22%.<\/span><\/p>

Tavaliste teenuste hulka kuuluvad teenused, mis ei kuulu konkreetsetesse kategooriatesse, mis n\u00f5uavad eraldi maksustamist. Need on \u00fcldjuhul f\u00fc\u00fcsilised teenused, mida osutatakse otse Eestis ja mis on m\u00f5eldud l\u00f5pptarbimiseks. Selliste teenuste hulka kuuluvad n\u00e4iteks juuksuriteenused, massaa\u017eiteenused, kosmeetikateenused, r\u00f5ivaste remont, vaipade puhastamine, m\u00f6\u00f6bli kokkupanek, kingsepa teenused, muruniitmine jne.<\/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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Erandid tavap\u00e4raste teenuste kategooriast<\/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
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Selleks et paremini m\u00f5ista, mida t\u00e4pselt h\u00f5lmab \"tavaliste teenuste\" kategooria, on oluline m\u00e4rkida, millised teenused ei kuulu selle m\u00e4\u00e4ratluse alla ja ei ole seet\u00f5ttu p\u00f5hireegli kohaselt maksustatavad. Selliste teenuste hulka kuuluvad:<\/span><\/p>

  • Kinnisvaraga seotud teenused<\/b>: Siia kuuluvad ehitusteenused, kinnisvara rentimine, majutusteenused ja seadmete rentimine. Neid teenuseid maksustatakse eraldi eeskirjade alusel, mis on seotud kinnisvara asukohaga.<\/span><\/li>
  • \u00dcrituste korraldamisega seotud teenused<\/b>: H\u00f5lmab konverentside, n\u00e4ituste, kontsertide ja muude \u00fcrituste korraldamise teenuseid, mis v\u00f5ivad olla maksustatavad eritingimustel.<\/span><\/li>
  • Haridusteenused<\/b>: Haridusteenused, nagu koolitus, kursused, seminarid, on samuti eraldi maksustamiseeskirjad.<\/span><\/li>
  • Reisijatevedu<\/b>: Reisijateveo teenused, nagu taksod v\u00f5i bussiteenused, maksustatakse s\u00f5ltuvalt marsruudist ja muudest teguritest.<\/span><\/li>
  • Toitlustusteenused<\/b>: Restoranid, kohvikud ja muud toitlustusasutused ei kuulu tavap\u00e4raste teenuste kategooriasse.<\/span><\/li>
  • Vallasvara seotud teenused<\/b>: See on vallasvara, n\u00e4iteks autode v\u00f5i seadmete rentimine ja remont.<\/span><\/li>
  • Vahendusteenused<\/b>: Vahendusteenused, mille puhul ettev\u00f5te tegutseb agendina v\u00f5i vahendajana, maksustatakse erieeskirjade alusel.<\/span><\/li>
  • Immateriaalsed teenused<\/b>: H\u00f5lmab intellektuaalomandiga seotud teenuseid, n\u00f5ustamist, tarkvaraarendust ja muid sarnaseid teenuseid.<\/span><\/li>
  • Digitaalsed teenused<\/b>: H\u00f5lmab interneti kaudu pakutavaid teenuseid, nagu digitaalne sisu, tarkvara jne.<\/span><\/li>
  • Finantsteenused<\/b>: Pangandus, laenud, investeeringud, kindlustus ja muud finantsteenused ei ole samuti levinud.<\/span><\/li>
  • Transporditeenused<\/b>: Tegemist on veoautode ja muude kaubaveoga seotud teenustega.<\/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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    Tavap\u00e4raste teenuste maksustamine s\u00f5ltuvalt kliendi liigist<\/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
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    Eesti maksualased \u00f5igusaktid reguleerivad selgelt maksustamisreegleid s\u00f5ltuvalt sellest, kas teenuseid osutatakse maksukohustuslasele v\u00f5i mitte ja kas klient asub Eestis, Euroopa Liidus v\u00f5i v\u00e4ljaspool Euroopa Liitu. Vaatleme m\u00f5nda p\u00f5histsenaariumi:<\/span><\/p>

    1. Teenuse m\u00fc\u00fck teisele Eesti maksukohustuslasele k\u00e4ibemaksukohustuslasena<\/b>: Sellisel juhul maksustatakse teenus maksum\u00e4\u00e4raga 22%. See on kogu Eestis kohaldatav standardne k\u00e4ibemaksum\u00e4\u00e4r.<\/span><\/li>
    2. Teenuse m\u00fc\u00fck teisele Eesti isikule, mis ei ole k\u00e4ibemaksukohustuslane<\/b>: Sarnaselt esimesele juhtumile maksustatakse teenus samuti maksum\u00e4\u00e4raga 22%.<\/span><\/li>
    3. Teenuse m\u00fc\u00fck k\u00e4ibemaksukohustuslasele ELis asuvale isikule<\/b>: Kui teenust osutatakse teises ELi liikmesriigis registreeritud ettev\u00f5tjale, kohaldatakse k\u00e4ibemaksu nullm\u00e4\u00e4ra (0%). Seda seet\u00f5ttu, et teenus loetakse ekspordiks ja maksukohustus tekib kliendi riigis, mitte Eestis.<\/span><\/li>
    4. Teenuse m\u00fc\u00fck ELi isikule mittemaksukohustuslasest NSO-le<\/b>: Sellisel juhul kohaldatakse k\u00e4ibemaksu standardm\u00e4\u00e4ra 22%, kuna teenus on Eestis maksustatav.<\/span><\/li>
    5. Teenuse m\u00fc\u00fck ettev\u00f5tjale, kes ei ela ELis<\/b>: Kui klient on v\u00e4ljaspool ELi asuv ettev\u00f5tja, kohaldatakse k\u00e4ibemaksu nullm\u00e4\u00e4ra (0%), kuna teenust loetakse eksporditeenuseks ja maksustamine toimub teenuse tarbimiskohas.<\/span><\/li>
    6. Teenuse m\u00fc\u00fcmine isikule, kes ei ela ELis.<\/b>: Antud juhul maksustatakse teenus 22% m\u00e4\u00e4raga, kuna teenuse osutamise koht on Eesti.<\/span><\/li><\/ol>\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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      N\u00e4iteid tavap\u00e4raste teenuste maksustamise kohta<\/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
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      Et n\u00e4idata selgemalt, kuidas need reeglid praktikas toimivad, vaatame m\u00f5ned n\u00e4ited.<\/span><\/p>

      • Juuksuriteenused<\/b>: Kui Eesti juuksur osutab teenuseid nii Eesti residendile kui ka mitteresidendile, kes ei ole ELis maksukohustuslase staatuses, siis kohaldatakse nendele teenustele k\u00e4ibemaksu 22%.<\/span><\/li>
      • R\u00f5ivaste remonditeenused<\/b>: Samamoodi, kui r\u00f5ivaparandust\u00f6\u00f6koda teenindab Eesti juriidiliste v\u00f5i f\u00fc\u00fcsiliste isikute kliente, kohaldatakse k\u00e4ibemaksum\u00e4\u00e4ra 22%.<\/span><\/li>
      • M\u00f6\u00f6bli kokkupanek<\/b>: Eesti juriidilistele ja f\u00fc\u00fcsilistele isikutele Eestis osutatav m\u00f6\u00f6bli kokkupaneku teenus on k\u00e4ibemaksuga maksustatav 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
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        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
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        Korralik arusaamine tavap\u00e4raste teenuste maksustamisest Eestis on iga selles valdkonnas tegutseva ettev\u00f5tja jaoks kriitilise t\u00e4htsusega. Eesti maksustamiss\u00fcsteemi iseloomustavad paindlikkus ja selged reeglid, mis v\u00f5imaldab ettev\u00f5tjatel edukalt tegutseda ja v\u00e4ltida maksuriske. Oluline on m\u00f5ista, millised teenused kuuluvad \"tavaliste\" teenuste kategooriasse ja kuidas kohaldatakse k\u00e4ibemaksu s\u00f5ltuvalt kliendi asukohast ja staatusest. Selle tulemusena ei taga nende eeskirjade j\u00e4rgimine mitte ainult \u00f5igusaktide j\u00e4rgimist, vaid aitab ka kaasa t\u00f5husama \u00e4rijuhtimise saavutamisele.<\/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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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: \u041e\u0431\u044b\u0447\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\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\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\/tavaliste-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: \u041e\u0431\u044b\u0447\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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