{"id":59353,"date":"2015-09-15T00:00:00","date_gmt":"2015-09-15T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/kodus-tootav-ettevotja-peab-kulusid-toestama-2\/"},"modified":"2018-02-14T09:34:01","modified_gmt":"2018-02-14T09:34:01","slug":"kodus-tootav-ettevotja-peab-kulusid-toestama-2","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/kodus-tootav-ettevotja-peab-kulusid-toestama-2\/","title":{"rendered":"Kodus t\u00f6\u00f6tav ettev\u00f5tja peab kulusid t\u00f5estama"},"content":{"rendered":"

Mis on kodus t\u00f6\u00f6tava ettev\u00f5tja ettev\u00f5tluskulud ja erakulud ning kuidas neid arvutada?<\/h3>\n

\u00c4rip\u00e4eva k\u00fcsimustele vastab 1Office Eesti pearaamatupidaja Ketlin Suurv\u00e4li<\/h3>\n

Kodus t\u00f6\u00f6tava mikroettev\u00f5tja p\u00f5hilisteks kuludeks v\u00f5ivad teatud juhtudel olla kommunaal- ning rendikulud. V\u00f5la\u00f5igusseaduse<\/a> (V\u00d5S) \u00a7 lg 11 s\u00e4testab, et lisaks \u00fc\u00fcri maksmisele peab \u00fc\u00fcrnik kandma k\u00f5rvalkulud \u00fcksnes juhul, kui selles on kokku lepitud. Seega kommunaalmaksete h\u00fcvitamine peaks samuti olema ettev\u00f5tluseks kasutatava ruumi \u00fc\u00fcrilepingus v\u00e4lja toodud. Olemasoleva lepingu alusel on \u00f5igus ettev\u00f5tte kuludesse kanda see osa kommunaalkuludest, mis on seotud ettev\u00f5tlusega ja mis on dokumentaalselt t\u00f5estatud.<\/p>\n

Tulumaksuseadus<\/a> (TuMS) \u00a7 32 s\u00e4testab, et kulu on ettev\u00f5tlusega seotud, kui see on tehtud maksustamisele kuuluva ettev\u00f5tlustulu saamise eesm\u00e4rgil v\u00f5i on vajalik v\u00f5i kohane sellise ettev\u00f5tluse s\u00e4ilitamiseks v\u00f5i arendamiseks ning kulu seos ettev\u00f5tlusega on selgelt p\u00f5hjendatud. Kuna t\u00e4psemat loetelu ettev\u00f5tlusega seotud kulude osas ei ole olemas, tuleks maksuriskide v\u00e4ltimiseks kulude tegemisel iga kord fikseerida kulu tegemise eesm\u00e4rk ning v\u00e4ga hoolikalt t\u00f5endada kulude seotust ettev\u00f5tlusega.<\/p>\n

Kodukontorina kasutatavad ruumid on v\u00f5imalik ettev\u00f5ttele v\u00e4lja \u00fc\u00fcrida v\u00f5i anda tasuta kasutusse. Viimasel juhul ei teki \u00fc\u00fcrile andjal tulu, seega ei teki ka \u00fcksikisiku tulumaksu kohustust. T\u00f6\u00f6v\u00f5tja v\u00f5i ettev\u00f5tja, kes \u00fc\u00fcrib ruumi tasu eest, tasub residendist f\u00fc\u00fcsilisele isikule tehtavalt \u00fc\u00fcrimakselt 20% tulumaksu.<\/p>\n

Ruumide \u00fc\u00fcrile andmisel tasu eest tuleb ka j\u00e4lgida, et tasu vastaks turuhinnale. TuMS \u00a7 50 lg 4 s\u00e4testab, et kui residendist juriidilise isiku ja temaga seotud isiku vahel tehtud tehingu hind on erinev nimetatud tehingu turuv\u00e4\u00e4rtusest, maksustatakse tulumaksuga summa, mille maksumaksja oleks tuluna saanud, v\u00f5i summa, mille maksumaksja oleks kuluna kandmata j\u00e4tnud, kui siirdehind oleks vastanud tehingu turuv\u00e4\u00e4rtusele. Seega, kui ruumi kasutamise eest k\u00fcsitakse turuhinnast k\u00f5rgemat hinda, siis on \u00f5igus turuhinna ja makstud hinna vahe maksustada tulumaksuga.<\/p>\n

Kuidas on lugu kliendi\u00f5htus\u00f6\u00f6kidega?<\/h3>\n

Vastuv\u00f5tukuludena k\u00e4sitletud dokumentidele on kohustuslik peale kirjutada kuluga seotud isikute andmed \u2013 f\u00fc\u00fcsiliste isikute- ja ettev\u00f5tete nimed.<\/p>\n

Kuidas maksustatakse spordikulusid?<\/h3>\n

L\u00e4htuda tuleb kulu tegemise eesm\u00e4rgist. Kui spordiga seonduv kulu ei tulene t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seadusest<\/a> (TTOS) ja selle alusel v\u00e4ljaantud \u00f5igusaktidest ning nendest tekib t\u00f6\u00f6tajatele h\u00fcve, siis loetakse need erisoodustuseks. Kui tegemist on \u00fcldist laadi ennetava tegevusega, siis kuulub igasugune spordiga seonduv kulu erisoodustusena maksustamisele. Kui aga on tegemist arsti poolt t\u00f6\u00f6tajale m\u00e4\u00e4ratud protseduuridega, siis need kulud maksustamisele ei kuulu.<\/p>\n

Kas ettev\u00f5tja v\u00f5ib endale maksta esinduskulusid?<\/h3>\n

Siin peab j\u00e4llegi l\u00e4htuma TuMS \u00a7 32 l\u00f5ige 2-st, mille kohaselt k\u00e4sitletakse ettev\u00f5tlusega seotud kuluna kulutusi, mis on tehtud ettev\u00f5tlustulu saamise v\u00f5i ettev\u00f5tluse s\u00e4ilitamise v\u00f5i arendamise eesm\u00e4rgil, samuti kui need tulenevad TTOS \u00a7 13 l\u00f5ikest 1.
\nSamuti s\u00e4testab TuMS \u00a7 48 l\u00f5ike 4, et erisoodustus on igasugune kaup, teenus, loonustasu v\u00f5i rahaliselt hinnatav soodustus, mida antakse l\u00f5ikes 3 nimetatud isikule seoses t\u00f6\u00f6- v\u00f5i teenistussuhtega, juriidilise isiku juhtimis- v\u00f5i kontrollorgani liikmeks olekuga v\u00f5i pikaajalise lepingulise suhtega, olenemata erisoodustuse andmise ajast.
\nKuna tegemist on teemaga, millele saab l\u00e4heneda mitmeti, siis on Maksu- ja Tolliamet oma kodulehel selle teema vastavate n\u00e4idetega ka lahti seletanud:
\nKui t\u00f6\u00f6andja esitab oma t\u00f6\u00f6tajatele n\u00f5udeid t\u00f6\u00f6l kantavate riiete osas, n\u00e4iteks peavad t\u00f6\u00f6tajad klientide juures k\u00e4ima soliidses riietuses, mida ei saa k\u00e4sitleda t\u00f6\u00f6- v\u00f5i kaitseriietena, siis peab ta arvestama kulu tegemisel maksukohustusega. Kui t\u00f6\u00f6andja h\u00fcvitab n\u00f6 soliidse riietuse soetamise kulud v\u00f5i tasub ise nende eest, siis on tegemist t\u00f6\u00f6andja poolt t\u00f6\u00f6tajale rahaliselt hinnatava h\u00fcve andmisega, mida TuMS-i \u00a7 48 l\u00f5ike 4 kohaselt k\u00e4sitletakse erisoodustusena.<\/p>\n

Kui t\u00f6\u00f6andja n\u00e4eb ette n\u00e4iteks teenindussaalides, salongides vms kohtades teenindajate \u00fchtse riietuse, mida kutsutakse ka nn firmariietuseks (kost\u00fc\u00fcmid v\u00f5i \u00fclikonnad, pluusid, vestid nende juurde, jalan\u00f5ud vms) ja mida kasutatakse \u00fcldjuhul t\u00f6\u00f6l, kuid mida on t\u00f6\u00f6tajatel v\u00f5imalik kasutada ka v\u00e4ljaspool t\u00f6\u00f6aega, siis tuleb l\u00e4htuda TuMS-i \u00a7 32 l\u00f5ikes 3 s\u00e4testatud p\u00f5him\u00f5ttest. See t\u00e4hendab, et t\u00f6\u00f6andjal tuleb m\u00e4\u00e4rata proportsiooni t\u00f6\u00f6riiete ettev\u00f5tluses kasutamise ja isikliku tarbimise vahel. Kui t\u00f6\u00f6taja tasub ise isikliku tarbimise osa eest, siis maksukohustust ei ole; kui seda teeb t\u00f6\u00f6andja, siis on tegemist erisoodustusega. Kui t\u00f6\u00f6andja tagab, et eespooltoodud riietust kasutatakse ainult t\u00f6\u00f6kohas (nt vahetavad t\u00f6\u00f6tajad enne t\u00f6\u00f6kohale asumist oma riided t\u00f6\u00f6riiete vastu ja peale t\u00f6\u00f6aja l\u00f5ppu j\u00e4lle tagasi), st v\u00e4ljaspool t\u00f6\u00f6aega seda riietust ei kasutata, siis maksuriske ei ole.<\/p>\n

Kuidas on komandeeringutasudega?<\/h3>\n

T\u00f6\u00f6lepingu seaduse<\/a> (TLS) \u00a7 40 alusel on t\u00f6\u00f6tajal \u00f5igus n\u00f5uda v\u00e4lisl\u00e4hetuse p\u00e4evarahade ning t\u00f6\u00f6l\u00e4hetusega kaasnevate kulude h\u00fcvitamist Vabariigi Valitsuse m\u00e4\u00e4ruses (T\u00f6\u00f6l\u00e4hetuse kulude h\u00fcvitiste maksmise kord ning v\u00e4lisl\u00e4hetuse p\u00e4evaraha alamm\u00e4\u00e4r, maksmise tingimused ja kord 01.07.2009) kehtestatud tingimustel ja alamm\u00e4\u00e4ras, kui pooled ei ole kokku leppinud h\u00fcvitamist suuremas m\u00e4\u00e4ras. Komandeeringutasusid saab m\u00e4\u00e4rata ka juhatuse liikmele.
\nHetkel kehtiva m\u00e4\u00e4ruse alusel on v\u00e4lisl\u00e4hetuse p\u00e4evaraha alamm\u00e4\u00e4r 22,37 eurot p\u00e4evas ning maksimaalne piirm\u00e4\u00e4r 32 eurot p\u00e4evas. Samas on t\u00f6\u00f6andjal \u00f5igus v\u00e4lisl\u00e4hetuse p\u00e4evaraha m\u00e4\u00e4ra v\u00e4hendada 70 protsenti, kui l\u00e4hetuskohas viibimise ajal tagatakse l\u00e4hetatule tasuta toitlustamine.
\nSiseriikliku l\u00e4hetuse puhul maksuvabasid p\u00e4evarahasid seaduse poolt ette n\u00e4htud ei ole ning k\u00f5ik sellised v\u00e4ljamaksed maksustatakse tavap\u00e4rase t\u00f6\u00f6 eest makstava tasuna.<\/p>\n

Loe t\u00e4ismahus artiklit \u00c4rip\u00e4evast<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Mis on kodus t\u00f6\u00f6tava ettev\u00f5tja ettev\u00f5tluskulud ja erakulud ning kuidas neid arvutada? \u00c4rip\u00e4eva k\u00fcsimustele vastab 1Office Eesti pearaamatupidaja Ketlin Suurv\u00e4li Kodus t\u00f6\u00f6tava mikroettev\u00f5tja p\u00f5hilisteks kuludeks v\u00f5ivad teatud juhtudel olla kommunaal- ning rendikulud. V\u00f5la\u00f5igusseaduse (V\u00d5S) \u00a7 lg 11 s\u00e4testab, et lisaks \u00fc\u00fcri maksmisele peab \u00fc\u00fcrnik kandma k\u00f5rvalkulud \u00fcksnes juhul, kui selles on kokku lepitud. Seega kommunaalmaksete…<\/p>\n","protected":false},"author":1,"featured_media":60873,"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":[268,29],"tags":[],"class_list":["post-59353","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estonia-2","category-accounting","category-268","category-29","description-off"],"acf":[],"yoast_head":"\nKodus t\u00f6\u00f6tav ettev\u00f5tja peab kulusid t\u00f5estama | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"\u00c4P k\u00fcsimustele vastab 1Office Eesti pearaamatupidaja Ketlin Suurv\u00e4li. Kodus t\u00f6\u00f6tava ettev\u00f5tja p\u00f5hilisteks kuludeks v\u00f5ivad olla kommunaal- ning rendikulud.\" \/>\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\/kodus-tootav-ettevotja-peab-kulusid-toestama-2\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kodus t\u00f6\u00f6tav ettev\u00f5tja peab kulusid t\u00f5estama\" \/>\n<meta property=\"og:description\" content=\"\u00c4P k\u00fcsimustele vastab 1Office Eesti pearaamatupidaja Ketlin Suurv\u00e4li. 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