{"id":59305,"date":"2010-10-21T00:00:00","date_gmt":"2010-10-21T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/erisoodustusmaksuta-kulude-limiidid-muutuvad\/"},"modified":"2018-06-01T10:13:24","modified_gmt":"2018-06-01T10:13:24","slug":"erisoodustusmaksuta-kulude-limiidid-muutuvad","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/erisoodustusmaksuta-kulude-limiidid-muutuvad\/","title":{"rendered":"Erisoodustusmaksuta kulude limiidid muutuvad"},"content":{"rendered":"

Uued eurodes v\u00e4ljendatud piirm\u00e4\u00e4rad muudavad firmade erisoodustusmaksuta kulude limiite.<\/strong><\/p>\n

21. oktoober 2010<\/p>\n

Alates 1. jaanuarist 2011 saavad Eesti firmad kasutada j\u00e4rgmisi piirm\u00e4\u00e4ade summasid erisoodustusmaksuta.<\/p>\n

Limiidid on j\u00e4rgmised:<\/p>\n

VASTUV\u00d5TUKULUD: juriidilise isiku v\u00e4ljamaksed seoses k\u00fclaliste v\u00f5i \u00e4ripartnerite toitlustamise, majutamise, transpordi v\u00f5i kultuurilise teenindamisega kuni 32 EUR ulatuses kalendrikuus on maksuvabad. Kui m\u00f5ni kuu maksusoodustust ei kasutata v\u00f5i kasutatakse lubatust v\u00e4hem, saab kasutamata osa kasutada j\u00e4rgmistel maksustamisperioodidel, kokku 384 EUR.Varem oli 500 EEK ja 6000 EEK.<\/p>\n

AUTO KASUTAMISE KULUD: kui isikliku s\u00f5iduauto s\u00f5itude \u00fcle arvestust ei peeta, on maksuvaba h\u00fcvitis 64 EUR; arvestust pidades v\u00f5ib maksuvabalt h\u00fcvitada 0,30 EUR\/km kohta, max. 256 EUR kuus. Enne seda oli 1000 ja 4000 EEK.
\nOn v\u00f5imalik kasutada piiramatult firmaautot, kui arvestatakse erisoodustusmaksu 256 EUR pealt v\u00f5i peetakse s\u00f5idup\u00e4evikut \u00e4ris\u00f5itude kohta ning maksustatakse eras\u00f5idud nende olemasolul.<\/p>\n

T\u00d6\u00d6TAJATE JA JUHATUSE LIIKMETE T\u00d6\u00d6L\u00c4HETUSED: firma v\u00f5ib tasuda k\u00f5ik l\u00e4hetusega seotud dokumentaalselt t\u00f5estatud kulud. Isikliku transpordi kasutamise juhul kulud lisatakse s\u00f5idup\u00e4evikusse ja h\u00fcvitatakse 0,30 EUR\/km, max 256 EUR kuus. Ilma p\u00e4evikut pidamata on summa 64 EUR kuus. Varem oli 4 EEK\/km, max. 4000EEK ja 1000 EEK.
\nT\u00f5endava dokumendi alusel on majutus kuni 77 EUR Eesti piires ja 128 EUR v\u00e4lisl\u00e4hetustel. Enne oli 1200 ja 2000 EEK.
\nMaksuvaba v\u00e4lisl\u00e4hetuse p\u00e4evaraha maksimum on 32 EUR (varem 500 EEK). L\u00e4hetuse p\u00e4evade arv on piiramatu ja v\u00f5ib olla v\u00f5rdne p\u00e4evade arvuga kuus.
\nLisaks h\u00fcvitatakse maksuvabalt ja ilma piirangudeta reisikindlustus, viisa vormistamine, pagasivedu, linnasisesed s\u00f5idud, hotelli teenused (telefon, internet, garaa\u017e) jms t\u00f5endavate dokumentide alusel.<\/p>\n

Piiramatu, aga reguleeritud maksuvabad kulud<\/p>\n

KOOLITISKULUD: t\u00f6\u00f6tajate ja juhtorgani liikmete koolituskulud v\u00f5ib ettev\u00f5tte kuludesse kanda ning sisendk\u00e4ibemaksu tagasi k\u00fcsida. Kui koolitus on t\u00f6\u00f6andja (tulumaksuseaduse \u00a7 48 m\u00f5istes) huvides mitte t\u00f6\u00f6taja erahuvides. Sel juhul pole tegu erisoodustusega ning koolitus on maksuvaba.<\/p>\n

T\u00d6\u00d6TAJALE LAENU ANDMINE: laenu andmine iseenesest ei ole h\u00fcve, sest laen kuulub tagastamisele. Reaalselt tekib t\u00f6\u00f6tajale rahaline h\u00fcve intressisoodustuse n\u00e4ol \u2013 h\u00fcve saadakse siis, kui laenult makstakse rahandusministri kehtestatud m\u00e4\u00e4rast v\u00e4iksemat intressi (praegu 2%) v\u00f5i intressi \u00fcldse ei makstagi . Laenu ei saa anda firma omanikutele ning juhatuse liikmetele.<\/p>\n

KODUKONTORI KULUD: k\u00f5ik kulud peavad olema ettev\u00f5tlusega seotud ja dokumentaalselt t\u00f5endatud. K\u00f5ikide kulude osas tuleb j\u00e4lgida tegelikku ettev\u00f5tluses kasutatavate kulude proportsiooni. Kui kulutus on t\u00f6\u00f6ks vajalik ja t\u00f5endatud (nii t\u00f6\u00f6s kasutatav osa internet ja telefon, kui \u00fc\u00fcri, kommunaalkulude, kodutarvete (nt lambid jm tasumine korteri eest), siis seda ei maksustata. See p\u00f5him\u00f5te kehtib k\u00f5ikide kodukontori kulude kohta, mis on dokumendiga t\u00f5endatud.<\/p>\n

Veronika Kimsen<\/p>\n

info@1office.ee<\/p>\n","protected":false},"excerpt":{"rendered":"

Uued eurodes v\u00e4ljendatud piirm\u00e4\u00e4rad muudavad firmade erisoodustusmaksuta kulude limiite. 21. oktoober 2010 Alates 1. jaanuarist 2011 saavad Eesti firmad kasutada j\u00e4rgmisi piirm\u00e4\u00e4ade summasid erisoodustusmaksuta. Limiidid on j\u00e4rgmised: VASTUV\u00d5TUKULUD: juriidilise isiku v\u00e4ljamaksed seoses k\u00fclaliste v\u00f5i \u00e4ripartnerite toitlustamise, majutamise, transpordi v\u00f5i kultuurilise teenindamisega kuni 32 EUR ulatuses kalendrikuus on maksuvabad. Kui m\u00f5ni kuu maksusoodustust ei kasutata v\u00f5i…<\/p>\n","protected":false},"author":1,"featured_media":60724,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[353,361],"tags":[],"class_list":["post-59305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eesti","category-uudis","category-353","category-361","description-off"],"acf":[],"yoast_head":"\nErisoodustusmaksuta kulude limiidid muutuvad - 1Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/et\/blog\/erisoodustusmaksuta-kulude-limiidid-muutuvad\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Erisoodustusmaksuta kulude limiidid muutuvad\" \/>\n<meta property=\"og:description\" content=\"Uued eurodes v\u00e4ljendatud piirm\u00e4\u00e4rad muudavad firmade erisoodustusmaksuta kulude limiite. 21. oktoober 2010 Alates 1. jaanuarist 2011 saavad Eesti firmad kasutada j\u00e4rgmisi piirm\u00e4\u00e4ade summasid erisoodustusmaksuta. Limiidid on j\u00e4rgmised: VASTUV\u00d5TUKULUD: juriidilise isiku v\u00e4ljamaksed seoses k\u00fclaliste v\u00f5i \u00e4ripartnerite toitlustamise, majutamise, transpordi v\u00f5i kultuurilise teenindamisega kuni 32 EUR ulatuses kalendrikuus on maksuvabad. 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