{"id":5015,"date":"2025-03-06T08:50:13","date_gmt":"2025-03-06T08:50:13","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=5015"},"modified":"2025-03-06T08:57:00","modified_gmt":"2025-03-06T08:57:00","slug":"obratnoe-nalogooblozenie-uslugi-v-estonii","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/obratnoe-nalogooblozenie-uslugi-v-estonii\/","title":{"rendered":"Teenuste p\u00f6\u00f6rdmaksustamine Eestis"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5015\" class=\"elementor elementor-5015\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36f3a7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36f3a7c\" 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-564a531\" data-id=\"564a531\" 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-3fb4adb elementor-widget elementor-widget-text-editor\" data-id=\"3fb4adb\" 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;\">Paljud ettev\u00f5tjad, eriti v\u00e4ikeettev\u00f5tete omanikud, seisavad silmitsi k\u00fcsimustega teenuste p\u00f6\u00f6rdmaksustamise kohta. See toimub siis, kui k\u00e4ibemaksu arvutamise ja tasumise kohustus nihkub teenuse m\u00fc\u00fcjalt teenuse ostjale. Selles artiklis m\u00f5istame, kuidas Eestis teenuste p\u00f6\u00f6rdmaksustamist kasutada ja kuidas see KMD deklaratsioonis \u00f5igesti kajastub.<\/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-24614a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24614a9\" 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-2851ed7\" data-id=\"2851ed7\" 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-e63538c elementor-widget elementor-widget-heading\" data-id=\"e63538c\" 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 teenuste p\u00f6\u00f6rdmaksustamine?<\/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-ef99a3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef99a3f\" 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-8d3d052\" data-id=\"8d3d052\" 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-8c32f13 elementor-widget elementor-widget-text-editor\" data-id=\"8c32f13\" 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;\">P\u00f6\u00f6rdmaksustamine on mehhanism, mille puhul teenuse ostja arvutab ja deklareerib k\u00e4ibemaksu (k\u00e4ibemaksu) m\u00fc\u00fcja asemel. Selline olukord tekib k\u00f5ige sagedamini siis, kui ostetakse teenuseid v\u00e4lismaistelt ettev\u00f5tetelt. K\u00e4ibemaksu m\u00e4\u00e4r Eestis on <\/span><b>22%<\/b><span style=\"font-weight: 400;\">.<\/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-6122933 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6122933\" 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-43b350a\" data-id=\"43b350a\" 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-f5efb92 elementor-widget elementor-widget-heading\" data-id=\"f5efb92\" 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\">Millal kohaldatakse p\u00f6\u00f6rdmaksustamist?<\/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-35cf094 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35cf094\" 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-04e161c\" data-id=\"04e161c\" 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-eee19b9 elementor-widget elementor-widget-text-editor\" data-id=\"eee19b9\" 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;\">P\u00f6\u00f6rdmaksustamist kohaldatakse juhul, kui:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Te ostate teenuse v\u00e4lismaiselt ettev\u00f5ttelt (teisest ELi liikmesriigist v\u00f5i v\u00e4ljastpoolt ELi);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Teie ettev\u00f5te on Eestis registreeritud k\u00e4ibemaksukohustuslasena;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seda teenust kasutatakse tegelikult Eestis;<\/span><\/li><\/ul><p><b>N\u00e4ide:<\/b><span style=\"font-weight: 400;\"> Teie ettev\u00f5te tellib L\u00e4tis asuvalt ettev\u00f5ttelt veebilehe kujunduse. L\u00e4ti ettev\u00f5te v\u00e4ljastab arve ilma maksudeta, m\u00e4rkides \"p\u00f6\u00f6rdmaksustamise\". Sellisel juhul peab teie ettev\u00f5te ise arvutama ja deklareerima 22% k\u00e4ibemaksu.<\/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-540aed6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"540aed6\" 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-34233ac\" data-id=\"34233ac\" 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-3d7934d elementor-widget elementor-widget-heading\" data-id=\"3d7934d\" 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\">Kuidas kajastub tagantj\u00e4rele maksustamine KMD tagastuses?\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-84a5ce2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84a5ce2\" 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-3e4dd22\" data-id=\"3e4dd22\" 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-10e1afe elementor-widget elementor-widget-text-editor\" data-id=\"10e1afe\" 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;\">Sageli on v\u00e4ikeettev\u00f5tjad \u00fcllatunud, kui n\u00e4evad tagasimaksete summat mitte ainult KMD-deklaratsiooni real 6, vaid ka real 1. See tekitab k\u00fcsimuse: \"Miks on raamatupidaja seda reale 1 kandnud, sest see ei ole meie m\u00fc\u00fck?\". Tegelikult on see \u00f5ige:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Liinis <\/span><b>6<\/b><span style=\"font-weight: 400;\"> (\"Teise ELi liikmesriigi maksumaksjalt ostetud teenused\") n\u00e4itab teenuse netosummat ilma k\u00e4ibemaksuta. N\u00e4iteks 1000 eurot veebilehe kujundamise eest.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Liinis <\/span><b>1<\/b><span style=\"font-weight: 400;\"> (\"Maksustatav k\u00e4ive\") on samuti 1000 eurot, kuigi see ei ole teie m\u00fc\u00fcgitulu. See on seadusest tulenev n\u00f5ue, et maksuamet saaks n\u00e4ha, et olete k\u00e4ibemaksu ise arvestanud.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">P\u00f6\u00f6rdmaks 22% (220 eurot alates 1000 eurost) on kajastatud nii viitemaksuna kui ka mahaarvamisele kuuluva maksuna. L\u00f5plik maksusumma on null.<\/span><\/p><p><span style=\"font-weight: 400;\">Kui ostu sooritati v\u00e4lisriigi ettev\u00f5ttelt v\u00e4ljaspool Euroopa Liitu, on olukord sarnane, ainult et rea 6 asemel kasutatakse rida 7.<\/span><\/p><p><b>NB! Sellest reeglist on erandeid, kuid need on seotud kaupade maksustamise n\u00fcanssidega. Selle kohta saate lugeda <a href=\"https:\/\/accres.eu\/et\/accres_html\/ru\/tax-risks-goods-in-eu\/\" target=\"_blank\" rel=\"noopener\">meie artikkel<\/a> teemal.<\/b><\/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-ce24325 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce24325\" 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-785f534\" data-id=\"785f534\" 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-36ec6fb elementor-widget elementor-widget-heading\" data-id=\"36ec6fb\" 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\">Millal ei kohaldata p\u00f6\u00f6rdmaksustamist?\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-f47ff36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f47ff36\" 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-c148b48\" data-id=\"c148b48\" 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-1ed9e17 elementor-widget elementor-widget-text-editor\" data-id=\"1ed9e17\" 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;\">Oluline on m\u00f5ista, et Eestis kohaldatakse p\u00f6\u00f6rdmaksustamist ainult teatud juhtudel (nt vanametalli v\u00f5i teatud metallide ostmisel). Kui ostate teenuseid Eesti ettev\u00f5ttelt, saate tavaliselt tavalise arve, millele on juba lisatud k\u00e4ibemaks 22%. See t\u00e4hendab, et peamiselt m\u00f5jutab p\u00f6\u00f6rdmaksustamine v\u00e4lismaa ettev\u00f5tetelt tehtavaid oste. <\/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-6c37981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c37981\" 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-7149e49\" data-id=\"7149e49\" 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-2c194b2 elementor-widget elementor-widget-heading\" data-id=\"2c194b2\" 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\">\u00d5iguslik alus<\/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-e1800f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1800f7\" 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-8d27d43\" data-id=\"8d27d43\" 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-2fe54d6 elementor-widget elementor-widget-text-editor\" data-id=\"2fe54d6\" 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;\">Peamine p\u00f6\u00f6rdmaksustamist reguleeriv dokument Eestis on m\u00fc\u00fcgimaksu seadus (K\u00e4ibemaksuseadus). K\u00f5ige olulisemad seda k\u00fcsimust k\u00e4sitlevad paragrahvid on j\u00e4rgmised: \u00a710, \u00a737 \u0438 \u00a741\u00b9. <\/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-49bf78e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49bf78e\" 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-f3d5d88\" data-id=\"f3d5d88\" 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-ae30f7b elementor-widget elementor-widget-heading\" data-id=\"ae30f7b\" 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-dfe984a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfe984a\" 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-c3adc04\" data-id=\"c3adc04\" 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-80d6179 elementor-widget elementor-widget-text-editor\" data-id=\"80d6179\" 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;\">Teenuste p\u00f6\u00f6rdmaksustamine on kohustuslik menetlus v\u00e4ikeettev\u00f5tjatele, kes ostavad teenuseid v\u00e4lismaistelt ettev\u00f5tetelt.<\/span><\/p><p><span style=\"font-weight: 400;\">Oluline on meeles pidada:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Teenuse summa esitatakse nii KMD deklaratsiooni real 6 kui ka real 1;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u00f6\u00f6ratud NSO l\u00f5ppsumma on tavaliselt null;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Isegi kui teil ei olnud m\u00fc\u00fcki, on KMD-deklaratsiooni real 1 summa, mis on v\u00f5rdne v\u00e4lismaistelt ettev\u00f5tetelt tehtud ostude summaga.<\/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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041c\u043d\u043e\u0433\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\u0438 \u043f\u043e \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0443\u0441\u043b\u0443\u0433. \u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u0438\u0442, \u043a\u043e\u0433\u0434\u0430 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0440\u0430\u0441\u0447\u0435\u0442\u0443 \u0438 \u0443\u043f\u043b\u0430\u0442\u0435 \u041d\u0421\u041e \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0441 \u043f\u0440\u043e\u0434\u0430\u0432\u0446\u0430 \u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f \u0443\u0441\u043b\u0443\u0433\u0438. \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043f\u043e\u043d\u044f\u0442\u043d\u043e \u0440\u0430\u0437\u0431\u0435\u0440\u0435\u043c, \u043a\u0430\u043a \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0438 \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u043e\u043d\u043e \u043e\u0442\u0440\u0430\u0436\u0430\u0435\u0442\u0441\u044f \u0432 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 KMD. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438? \u041e\u0431\u0440\u0430\u0442\u043d\u043e\u0435 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5016,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-5015","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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