{"id":6609,"date":"2016-12-21T00:00:00","date_gmt":"2016-12-21T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/uue-transpordivahendi-maksustamisega-seotud-erisused\/"},"modified":"2016-12-21T00:00:00","modified_gmt":"2016-12-21T00:00:00","slug":"uue-transpordivahendi-maksustamisega-seotud-erisused","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/uue-transpordivahendi-maksustamisega-seotud-erisused\/","title":{"rendered":"Uue\ntranspordivahendi maksustamisega seotud erisused"},"content":{"rendered":"
\n

Uus transpordivahend KMS-i t\u00e4henduses on:<\/p>\n

    \n
  1. \u00fcle 7,5 meetri pikkune vees\u00f5iduk, mis on v\u00f5\u00f5randatud enne kolme kuu m\u00f6\u00f6dumist selle esmasest kasutuselev\u00f5tmisest v\u00f5i mis on s\u00f5itnud alla 100 tunni, v.a rahvusvahelistes vetes s\u00f5itev merelaev;<\/li>\n
  2. \u00fcle 1550 kilogrammise stardimassiga \u00f5hus\u00f5iduk, mis on v\u00f5\u00f5randatud enne kolme kuu m\u00f6\u00f6dumist selle esmasest kasutuselev\u00f5tmisest v\u00f5i mis on lennanud alla 40 tunni, v.a peamiselt rahvusvahelisi lende tegev \u00f5hus\u00f5iduk;<\/li>\n
  3. \u00fcle 48 cm3 <\/sup>mootorimahuga v\u00f5i \u00fcle 7,2 kW mootori v\u00f5imsusega maismaa mootors\u00f5iduk, mis on v\u00f5\u00f5randatud enne kuue kuu m\u00f6\u00f6dumist selle esmasest kasutuselev\u00f5tmisest v\u00f5i millega on s\u00f5idetud alla 6000 kilomeetri.<\/li>\n<\/ol>\n

    Uue transpordivahendi v\u00f5\u00f5randamine teise liikmesriigi isikule koos toimetamisega teise liikmesriiki on alati maksustatud nullm\u00e4\u00e4raga ning maksukohustus tekib uue transpordivahendi soetamisel k\u00f5igil teise liikmesriigi isikutel, kaasa arvatud f\u00fc\u00fcsilised isikud. Mis t\u00e4hendab, et kui Eesti maksukohustuslane m\u00fc\u00fcb uue transpordivahendi teise liikmesriigi eraisikule ja auto viiakse Eestist v\u00e4lja, siis tuleb see tehing maksustada 0% k\u00e4ibemaksum\u00e4\u00e4raga. <\/p>\n

    Nagu \u00fclal toodud definitsioonist n\u00e4htub, h\u00f5lmab uus transpordivahend ainult teatud suuruse v\u00f5i v\u00f5imsusega vees\u00f5idukeid, \u00f5hus\u00f5idukeid ja maismaa mootors\u00f5idukeid. \u201eUus\u201d on transpordivahend, kui see on v\u00f5\u00f5randatud enne kolme kuu m\u00f6\u00f6dumist (maismaa mootors\u00f5iduki puhul kuus kuud) esmasest kasutuselev\u00f5tmisest v\u00f5i kui see on l\u00e4bi s\u00f5itnud v\u00e4hem kui definitsioonis m\u00e4rgitud 6000 km. Seega, kui ka \u00fcks kahest nimetatud tingimusest on t\u00e4idetud, on tegemist uue transpordivahendiga. Tavaelus ei kujuta me tegelikult ette, et auto, mis on seisnud garaa\u017eis 10 aastat ja s\u00f5itnud vaid 2000 km on KMS t\u00e4henduses ikka uus transpordivahend. <\/p>\n

    Kas transpordivahend on uus v\u00f5i mitte, m\u00e4\u00e4ratakse m\u00fc\u00fcgimomendil, mitte siis, kui see on toimetatud sihtkoha liikmesriiki. Seega, kui transpordivahend oli \u201euus\u201d m\u00fc\u00fcgimomendil ning m\u00fc\u00fck toimus nullm\u00e4\u00e4raga, tuleb ostjal sihtkohariigis k\u00e4ibemaksu tasuda ka siis, kui k\u00e4ibemaksu tasumise ajaks kumbki tingimus enam t\u00e4idetud ei ole.<\/p>\n

    <\/div>\n","protected":false},"excerpt":{"rendered":"

    Uus transpordivahend KMS-i t\u00e4henduses on: \u00fcle 7,5 meetri pikkune vees\u00f5iduk, mis on v\u00f5\u00f5randatud enne kolme kuu m\u00f6\u00f6dumist selle esmasest kasutuselev\u00f5tmisest v\u00f5i mis on s\u00f5itnud alla 100 tunni, v.a rahvusvahelistes vetes s\u00f5itev merelaev; \u00fcle 1550 kilogrammise stardimassiga \u00f5hus\u00f5iduk, mis on v\u00f5\u00f5randatud enne kolme kuu m\u00f6\u00f6dumist selle esmasest kasutuselev\u00f5tmisest v\u00f5i mis on lennanud alla 40 tunni, v.a […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6609","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nUue transpordivahendi maksustamisega seotud erisused – Leinonen Estonia<\/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:\/\/leinonen.eu\/est\/et\/news\/uue-transpordivahendi-maksustamisega-seotud-erisused\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uue transpordivahendi maksustamisega seotud erisused – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Uus transpordivahend KMS-i t\u00e4henduses on: \u00fcle 7,5 meetri pikkune vees\u00f5iduk, mis on v\u00f5\u00f5randatud enne kolme kuu m\u00f6\u00f6dumist selle esmasest kasutuselev\u00f5tmisest v\u00f5i mis on s\u00f5itnud alla 100 tunni, v.a rahvusvahelistes vetes s\u00f5itev merelaev; 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