{"id":59336,"date":"2014-11-11T00:00:00","date_gmt":"2014-11-11T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/elektrooniliste-teenuste-kaibemaksustamine\/"},"modified":"2018-02-14T13:22:45","modified_gmt":"2018-02-14T13:22:45","slug":"elektrooniliste-teenuste-kaibemaksustamine","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/elektrooniliste-teenuste-kaibemaksustamine\/","title":{"rendered":"Elektrooniliste teenuste k\u00e4ibemaksustamine"},"content":{"rendered":"<p>Alates 1. jaanuarist 2015 hakkab B2C (business-to-consumer) elektrooniliste teenuste pakkujatele kehtima Euroopa N\u00f5ukogu direktiivist 2008\/8\/E\u00dc tulenevalt uus k\u00e4ibemaksu kord. Nimetatud teenuseid hakatakse maksustama seal riigis, kus asub teenuse saaja.<\/p>\n<h3>Milliste elektrooniliste teenuste maksustamine muutub?<\/h3>\n<p>Muudatused puudutavad interneti ja elektroonilise v\u00f5rgu kasutamist v\u00f5imaldavaid teenuseid ning interneti ja elektroonilise v\u00f5rgu teel osutavaid teenuseid. Sellised teenused on n\u00e4iteks veebi administreerimine, elektrooniliselt edastatava tarkvara m\u00fc\u00fck ja hooldamine, elektrooniliselt edastatava muusika, filmide, raamatute ja m\u00e4ngude m\u00fc\u00fck. Muudatused ei h\u00f5lma interneti vahendusel m\u00fc\u00fcdavaid kaupu.<\/p>\n<h3>Millega peab arvestama elektrooniliste teenuste pakkuja?<\/h3>\n<ul>\n<li>Elektrooniliste teenuste pakkuja peab kindlaks tegema teenuse kasutaja asukoha ka teenuse osutamisel eraisikutele ja k\u00e4ibemaksukohustuseta isikutele.<\/li>\n<li>Teenust hakatakse maksustatama riigis, kus on teenuse saaja asukoht v\u00f5i elukoht.<\/li>\n<li>Euroopa Liidust v\u00e4ljas asuvatel isikutel nimetatud teenuseid ei maksustata, seda teeb teenuse saaja asukohariik.<\/li>\n<li>Juhul kui teenuse ostja asukohta pole teada, m\u00e4\u00e4ratakse see arve aadressi ja pangakonto p\u00f5hjal, kus teenuse eest makstud on.<\/li>\n<li>Kui teenust osutatakse lauatelefoni teel, on kliendi asukohaks telefoni paigaldamise asukoht.<\/li>\n<\/ul>\n<h3>Kuidas peab k\u00e4ituma elektrooniliste teenuste pakkuja?<\/h3>\n<p>Elektrooniliste teenuste pakkujal on antud muudatuste valguses kaks v\u00f5imalust: registreerida ennast k\u00e4ibemaksukohustuslasena k\u00f5ikides liikmesriikides, kus on teenuse saaja asukoht v\u00f5i rakendada erikorda oma asukohariigis. Juhul kui Eesti teenusepakkuja soovib rakendada erikorda, tuleb teenusepakkujal deklareerida ja tasuda k\u00e4ibemaks maksuhaldurile Eestis ja haldur kannab vastava summa omakorda edasi teenuse saaja asukohariigi maksuhaldurile. K\u00e4ibemaks tuleb arvestada vastavas liikmesriigis kehtiva k\u00e4ibemaksum\u00e4\u00e4ra j\u00e4rgi.<\/p>\n<p>Erikorda rakendades peab e-maksuameti kaudu esitama iga kvartali kohta <a href=\"http:\/\/www.emta.ee\/index.php?id=35962\" target=\"_blank\" rel=\"noopener\">erikorraga h\u00f5lmatud teenuste k\u00e4ibedeklaratsiooni<\/a>.<\/p>\n<p>Lisainfo saamiseks v\u00f5ta \u00fchendust 1Office Eesti raamatupidajatega telefonil +372 631 1118 v\u00f5i kirjuta <a href=\"mailto:contact@1office.ee\">contact@1office.ee<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alates 1. jaanuarist 2015 hakkab B2C (business-to-consumer) elektrooniliste teenuste pakkujatele kehtima Euroopa N\u00f5ukogu direktiivist 2008\/8\/E\u00dc tulenevalt uus k\u00e4ibemaksu kord. Nimetatud teenuseid hakatakse maksustama seal riigis, kus asub teenuse saaja. Milliste elektrooniliste teenuste maksustamine muutub? Muudatused puudutavad interneti ja elektroonilise v\u00f5rgu kasutamist v\u00f5imaldavaid teenuseid ning interneti ja elektroonilise v\u00f5rgu teel osutavaid teenuseid. Sellised teenused on n\u00e4iteks&hellip;<\/p>\n","protected":false},"author":1,"featured_media":60709,"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":[347,362,361],"tags":[],"class_list":["post-59336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","category-rootsi","category-uudis","category-347","category-362","category-361","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Elektrooniliste teenuste k\u00e4ibemaksustamine | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"Alates 1. jaanuarist 2015 hakkab B2C elektrooniliste teenuste pakkujatele kehtima Euroopa N\u00f5ukogu direktiivist 2008\/8\/E\u00dc tulenevalt 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