{"id":4833,"date":"2024-09-06T11:23:13","date_gmt":"2024-09-06T11:23:13","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4833"},"modified":"2026-05-28T15:33:33","modified_gmt":"2026-05-28T13:33:33","slug":"digiteenuste-maksustamine","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/nalogooblozenie-uslug-cifrovye-uslugi\/","title":{"rendered":"K\u00f5ik maksustamisest Eestis: digitaalsed teenused ja nende maksustamine"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4833\" class=\"elementor elementor-4833\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b57f78a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b57f78a\" 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-3820194\" data-id=\"3820194\" 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-ac800e1 elementor-widget elementor-widget-text-editor\" data-id=\"ac800e1\" 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;\">Digimajanduse arenguga muutuvad digitaalsed teenused ja nende maksustamine \u00fcha olulisemaks. Eestis, nagu ka teistes ELi riikides, on maksus\u00fcsteem, mis reguleerib selliste teenuste osutamist nii riigisiseselt kui ka rahvusvaheliselt. K\u00e4esolevas artiklis vaatleme, mis on digiteenus, millised maksud kehtivad erinevates olukordades ja millele on oluline t\u00e4helepanu p\u00f6\u00f6rata digiteenuste osutamisel Eestis.<\/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-c7398fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7398fd\" 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-35e15e0\" data-id=\"35e15e0\" 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-36f3426 elementor-widget elementor-widget-heading\" data-id=\"36f3426\" 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\">Mis on digitaalne teenus?<\/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-0860db7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0860db7\" 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-6b4a41c\" data-id=\"6b4a41c\" 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-5b1e565 elementor-widget elementor-widget-text-editor\" data-id=\"5b1e565\" 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;\">Digitaalne teenus on teenuse vorm, mida osutatakse Interneti v\u00f5i muude elektrooniliste v\u00f5rkude kaudu minimaalse inimosalusega. Selliste teenuste peamine tunnusjoon on nende k\u00f5rge automatiseerituse tase, mis muudab need igal ajal ja v\u00e4hese v\u00f5i \u00fcldse mitte inimsekkumisega k\u00e4ttesaadavaks. Digitaalsed teenused n\u00f5uavad kaasaegset tehnoloogilist infrastruktuuri, ilma milleta neid ei saa realiseerida.<\/span><\/p><p><span style=\"font-weight: 400;\">Tavalised n\u00e4ited digitaalsete teenuste kohta on j\u00e4rgmised:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Veebisisu tellimused<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d5ppekursused eelsalvestatud \u00f5ppetundide kujul<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cloud computing<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarkvara kui teenus (SaaS)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Juurdep\u00e4\u00e4s elektroonilistele kauplemisplatvormidele<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Veebimajutus, VoIP ja muud Interneti-teenused<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e4ngude allalaadimine ja online m\u00e4ngimine<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Muusika-, filmi-, foto- ja videomaterjalid<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-raamatud ja muud digitaalv\u00e4ljaanded<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Digitaalteenuste peamine omadus on see, et nende osutamine ilma infotehnoloogiata on praktiliselt v\u00f5imatu. Need n\u00f5uavad protsesside automatiseerimist ja pakuvad kasutajale pidevat juurdep\u00e4\u00e4su sisule v\u00f5i funktsioonile interneti kaudu.<\/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-5aa0d9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa0d9f\" 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-0939575\" data-id=\"0939575\" 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-19790a4 elementor-widget elementor-widget-heading\" data-id=\"19790a4\" 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\">Digitaalteenuste maksustamine Eestis\n<\/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-1c12dc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c12dc1\" 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-2a20507\" data-id=\"2a20507\" 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-5864182 elementor-widget elementor-widget-text-editor\" data-id=\"5864182\" 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;\">Eestis osutatavate v\u00f5i teistesse riikidesse eksporditavate digiteenuste suhtes kohaldatakse k\u00e4ibemaksu (k\u00e4ibemaksu) s\u00f5ltuvalt sellest, kes on ostja ja kus ta asub. Vaatleme m\u00f5ningaid levinud olukordi.<\/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-143b017 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"143b017\" 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-d36bf66\" data-id=\"d36bf66\" 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-8810998 elementor-widget elementor-widget-heading\" data-id=\"8810998\" 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\">1. Eesti ettev\u00f5tete vahelised teenused<\/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-5f9f070 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f9f070\" 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-fb5b01e\" data-id=\"fb5b01e\" 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-5ffb4fb elementor-widget elementor-widget-text-editor\" data-id=\"5ffb4fb\" 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 k\u00e4ibemaksuga maksustatud Eesti \u00e4ri\u00fching osutab teisele Eesti \u00e4ri\u00fchingule, kes on samuti k\u00e4ibemaksukohustuslasena registreeritud, digiteenust, kohaldatakse sellele teenusele k\u00e4ibemaksu harilikku m\u00e4\u00e4ra 22%.<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Example:<\/strong> Ettev\u00f5te A Eestis pakub pilvandmet\u00f6\u00f6tlust (SaaS-teenus) ettev\u00f5ttele B, mis on samuti Eestis registreeritud NSO all. Sellisel juhul on ettev\u00f5te A kohustatud esitama NSO-le arve 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-b78d4b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b78d4b5\" 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-ef98183\" data-id=\"ef98183\" 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-3ece06a elementor-widget elementor-widget-heading\" data-id=\"3ece06a\" 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\">2. Eesti \u00e4ri\u00fchingu teenused Eesti mittemaksukohustuslasest \u00e4ri\u00fchingule<\/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-6e0af79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e0af79\" 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-83c336e\" data-id=\"83c336e\" 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-dc355b9 elementor-widget elementor-widget-text-editor\" data-id=\"dc355b9\" 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 Eesti k\u00e4ibemaksukohustuslane osutab digiteenust teisele Eesti ettev\u00f5ttele, kes ei ole k\u00e4ibemaksukohustuslane, kohaldatakse ka k\u00e4ibemaksum\u00e4\u00e4ra 22%.<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> Ettev\u00f5te C pakub ettev\u00f5ttele D veebisisu tellimust, mis ei ole k\u00e4ibemaksuga maksustatav. Ettev\u00f5te C peaks lisama k\u00e4ibemaksu 22%.<\/span><\/em><\/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-3be394a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3be394a\" 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-0e86b90\" data-id=\"0e86b90\" 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-aa01275 elementor-widget elementor-widget-heading\" data-id=\"aa01275\" 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\">3. Teenused ELi ettev\u00f5tjale, kellel on NSO number<\/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-b51b52e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b51b52e\" 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-c3b8b43\" data-id=\"c3b8b43\" 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-0bb12c0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0bb12c0\" 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 Eesti k\u00e4ibemaksuga maksustatud \u00e4ri\u00fching osutab digitaalteenust teise ELi liikmesriigi \u00e4ri\u00fchingule, kes on samuti k\u00e4ibemaksukohustuslane, siis Eestis k\u00e4ibemaksu ei n\u00f5uta. Teenus maksustatakse nullm\u00e4\u00e4raga (0%), kui omandaval ettev\u00f5ttel on kehtiv k\u00e4ibemaksukohustuslasena registreerimise number.<\/span><\/p><p><span style=\"font-weight: 400;\">Oluline on, et NSO number oleks kontrollitud, mida saab teha internetis.<\/span><a href=\"\/et\/\"https:> <span style=\"font-weight: 400;\">VIES<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> Eesti ettev\u00f5te E osutab pilvandmet\u00f6\u00f6tlusteenuseid Prantsuse ettev\u00f5ttele F, mis on registreeritud NSO all. Ettev\u00f5te E v\u00f5ib esitada arveid ilma NSO-ta, kuid peab tagama, et kliendi NSO number on kehtiv.<\/span><\/em><\/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-c2b54ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2b54ff\" 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-50582b4\" data-id=\"50582b4\" 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-276239d elementor-widget elementor-widget-heading\" data-id=\"276239d\" 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\">4. Teenused ELi ettev\u00f5ttele v\u00f5i \u00fcksikisikule, kellel puudub NSO number.<\/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-3ad035b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ad035b\" 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-668fed3\" data-id=\"668fed3\" 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-6f332ce elementor-widget elementor-widget-text-editor\" data-id=\"6f332ce\" 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 Eesti ettev\u00f5te osutab digiteenust EL-is k\u00e4ibemaksukohustuslasena registreerimata ettev\u00f5ttele v\u00f5i eraisikule, rakendub Eesti k\u00e4ibemaksum\u00e4\u00e4r 22%, kui m\u00fc\u00fck ei \u00fcleta 10 000 \u20ac piirm\u00e4\u00e4ra kalendriaastas. Kui see piirm\u00e4\u00e4r on \u00fcletatud, peab ettev\u00f5te registreeruma saavas riigis k\u00e4ibemaksukohustuslaseks ja v\u00f5tma k\u00e4ibemaksu selles riigis kehtiva m\u00e4\u00e4ra j\u00e4rgi.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">NB! On v\u00f5imalus mitte registreerida end igas riigis, kus kliendid asuvad, vaid kasutada spetsiaalset OSS maksustamismenetlust, mis v\u00e4hendab b\u00fcrokraatiat. Lugege selle kohta rohkem meie <a href=\"\/et\/\"https:>article<\/a>.\u00a0<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> Ettev\u00f5te G pakub Saksamaal asuvale \u00fcksikisikule e-raamatute tellimust. Kuni m\u00fc\u00fcgimaht ei \u00fcleta 10 000 eurot, v\u00f5tab ettev\u00f5te G Eesti k\u00e4ibemaksu 22%. Kui m\u00fc\u00fcgimaht \u00fcletab selle piirm\u00e4\u00e4ra, on ettev\u00f5te kohustatud end Saksamaal k\u00e4ibemaksukohustuslaseks registreerima.<\/span><\/em><\/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-e7bcc5d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7bcc5d\" 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-c9709fe\" data-id=\"c9709fe\" 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-9986133 elementor-widget elementor-widget-heading\" data-id=\"9986133\" 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\">5. Teenused ELi-v\u00e4listele ettev\u00f5tetele v\u00f5i \u00fcksikisikutele<\/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-fc1affd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc1affd\" 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-e36c092\" data-id=\"e36c092\" 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-2290a6b elementor-widget elementor-widget-text-editor\" data-id=\"2290a6b\" 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 Eesti ettev\u00f5te osutab digiteenust ettev\u00f5ttele v\u00f5i \u00fcksikisikule v\u00e4ljaspool ELi, ei n\u00f5uta Eestis k\u00e4ibemaksu. Sellisel juhul kasutatakse nullm\u00e4\u00e4ra (0%).<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> Eesti ettev\u00f5te H m\u00fc\u00fcb oma tarkvaratooteid USAs. Sellisel juhul ei ole Eesti \u00e4ri\u00fching kohustatud k\u00e4ibemaksu tasuma, sest ostja asub v\u00e4ljaspool ELi.<\/span><\/em><\/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-5aa5e01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa5e01\" 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-79f99ca\" data-id=\"79f99ca\" 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-308da7e elementor-widget elementor-widget-heading\" data-id=\"308da7e\" 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-0b21d50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b21d50\" 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-7b7b539\" data-id=\"7b7b539\" 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-bc8d7b2 elementor-widget elementor-widget-text-editor\" data-id=\"bc8d7b2\" 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;\">Digiteenuste maksustamine Eestis s\u00f5ltub kliendi asukohast ja tema k\u00e4ibemaksukohustuslasest staatusest. Digiteenuste sektoris tegutsevatele ettev\u00f5tetele on oluline m\u00f5ista maksureegleid nii Eestis kui ka teistes EL-i riikides. K\u00e4ibemaksu eba\u00f5ige kohaldamine v\u00f5ib kaasa tuua trahve ja muid negatiivseid tagaj\u00e4rgi, mist\u00f5ttu on oluline hoolikalt j\u00e4lgida \u00f5igusaktide muudatusi.<\/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>\u0421 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435\u043c \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0432\u0441\u0435 \u0431\u043e\u043b\u044c\u0448\u0435\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u044e\u0442 \u0446\u0438\u0444\u0440\u043e\u0432\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. \u0412 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u043a\u0430\u043a \u0438 \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445 \u0415\u0421, \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u0435\u0442 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u0435\u0442 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0435 \u0442\u0430\u043a\u0438\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\u0435 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u043c\u0438. \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c, \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0441\u043e\u0431\u043e\u0439 \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u044f \u0443\u0441\u043b\u0443\u0433\u0430, \u043a\u0430\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u0432 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044f\u0445, \u0438 \u043d\u0430 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4833","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 - 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