{"id":6650,"date":"2016-01-11T00:00:00","date_gmt":"2016-01-11T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/"},"modified":"2016-01-11T00:00:00","modified_gmt":"2016-01-11T00:00:00","slug":"kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/","title":{"rendered":"Kuidas deklareerida\ns\u00f5iduautoga seotud kulutusi KMD-l?"},"content":{"rendered":"<div>\n<div>Selle p\u00e4rast on m\u00f5istlik \u00fcle korrata m\u00f5ned p\u00f5hit\u00f5ed, mida tuleb k\u00e4ibedeklaratsiooni (KMD) ridadel 5.3 ja 5.4 deklareerida. KMD ridadel 5.3 ja 5.4 tuleb deklareerida ettev\u00f5tluses kasutatavate s\u00f5iduautode arv ja eraldi summad, mis seoses nende autodega sisendk\u00e4ibemaksuna maha arvatakse. R\u00f5hutan, et deklareerida tuleb neid autosid, mida kasutatakse ettev\u00f5tluses. Kusjuures ei ole oluline, kas autot kasutatakse maksustatava v\u00f5i maksuvaba ettev\u00f5tluse tarbeks. Maksuhaldurit huvitab ettev\u00f5tluses kasutatavate autode olemasolu isegi siis kui nendega seotud sisendk\u00e4ibemaksu maha ei arvata. Saadud info autode olemasolu kohta on oluline muuhulgas veel selle t\u00f5ttu, et s\u00f5iduautode erakasutust tuleb endiselt tulu- ja sotsiaalmaksuga maksustada. <\/p>\n<p>\u00dcsna tihti v\u00f5ib ette tulla olukord, kus KMD real 5.3 (100% ettev\u00f5tluses kasutatav auto) kajastatakse auto(de) arvu vastavas kastis, aga sisendk\u00e4ibemaksu selle autoga seoses maha ei arvata. T\u00fc\u00fcpiline olukord, kus ettev\u00f5tjal on ettev\u00f5tluses s\u00f5iduauto, aga tema kogu k\u00e4ive on maksuvaba k\u00e4ive. S\u00f5iduauto arvu tuleb KMD-l n\u00e4idata, hoolimata sellest, et sisendk\u00e4ibemaksu selle autoga seoses maha ei arvata. Selline olukord v\u00f5ib ette tulla ka siis, kui maksumaksjal on s\u00f5iduauto 100% ettev\u00f5tluses kasutusel, kuid m\u00f5nel konkreetsel maksustamisperioodil ei ole selle autoga seotud sisendk\u00e4ibemaksu kulusid. N\u00e4iteks oli puhkuse aeg ja auto seisis terve kuu kontori ukse ees. Samuti ei tohi unustada, et sisendk\u00e4ibemaksu mahaarvamine on \u00f5igus, mitte kohustus. V\u00f5ib olla, et maksumaksja teeb autoga seoses kulutusi k\u00fcll, kuid sisendk\u00e4ibemaksu mahaarvamiseks ei ole tal korrektset KMS \u00a7 37 vastavat arvet. <\/p>\n<p>Maksumaksjad, kes tegelevad autode m\u00fc\u00fcgi v\u00f5i rendiga, ei pea m\u00fc\u00fcgiks v\u00f5i rendiks ostetud autosid KMD ridadel 5.3 ja 5.4 kajastama. M\u00fc\u00fcgiks v\u00f5i rendiks ostetud autosid kajastavad need maksumaksjad, kes selle auto rendile v\u00f5tavad v\u00f5i ostavad. On \u00fcsna loogiline ja arusaadav, et auto kaupmehed ei peaks m\u00fc\u00fcgiks lattu ostetud autosid KMD-l iga kuu deklareerima. Need autod ei ole tema ettev\u00f5tluses kasutusel seadusemuudatusega seotud deklareerimiskohustuse t\u00e4henduses.  <\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Selle p\u00e4rast on m\u00f5istlik \u00fcle korrata m\u00f5ned p\u00f5hit\u00f5ed, mida tuleb k\u00e4ibedeklaratsiooni (KMD) ridadel 5.3 ja 5.4 deklareerida. KMD ridadel 5.3 ja 5.4 tuleb deklareerida ettev\u00f5tluses kasutatavate s\u00f5iduautode arv ja eraldi summad, mis seoses nende autodega sisendk\u00e4ibemaksuna maha arvatakse. R\u00f5hutan, et deklareerida tuleb neid autosid, mida kasutatakse ettev\u00f5tluses. Kusjuures ei ole oluline, kas autot kasutatakse maksustatava [&hellip;]<\/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-6650","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l? &#8211; 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\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l? &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Selle p\u00e4rast on m\u00f5istlik \u00fcle korrata m\u00f5ned p\u00f5hit\u00f5ed, mida tuleb k\u00e4ibedeklaratsiooni (KMD) ridadel 5.3 ja 5.4 deklareerida. KMD ridadel 5.3 ja 5.4 tuleb deklareerida ettev\u00f5tluses kasutatavate s\u00f5iduautode arv ja eraldi summad, mis seoses nende autodega sisendk\u00e4ibemaksuna maha arvatakse. R\u00f5hutan, et deklareerida tuleb neid autosid, mida kasutatakse ettev\u00f5tluses. Kusjuures ei ole oluline, kas autot kasutatakse maksustatava [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Estonia\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-11T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Estonia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Estonia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/\",\"name\":\"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l? &#8211; Leinonen Estonia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#website\"},\"datePublished\":\"2016-01-11T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/#breadcrumb\"},\"inLanguage\":\"et\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/est\/et\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#website\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/\",\"name\":\"Leinonen Estonia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"et\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508\",\"name\":\"Leinonen Estonia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"et\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png\",\"caption\":\"Leinonen Estonia\"},\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l? &#8211; Leinonen Estonia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/","og_locale":"et_EE","og_type":"article","og_title":"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l? &#8211; Leinonen Estonia","og_description":"Selle p\u00e4rast on m\u00f5istlik \u00fcle korrata m\u00f5ned p\u00f5hit\u00f5ed, mida tuleb k\u00e4ibedeklaratsiooni (KMD) ridadel 5.3 ja 5.4 deklareerida. KMD ridadel 5.3 ja 5.4 tuleb deklareerida ettev\u00f5tluses kasutatavate s\u00f5iduautode arv ja eraldi summad, mis seoses nende autodega sisendk\u00e4ibemaksuna maha arvatakse. R\u00f5hutan, et deklareerida tuleb neid autosid, mida kasutatakse ettev\u00f5tluses. Kusjuures ei ole oluline, kas autot kasutatakse maksustatava [&hellip;]","og_url":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/","og_site_name":"Leinonen Estonia","article_published_time":"2016-01-11T00:00:00+00:00","author":"Leinonen Estonia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Estonia","Est. reading time":"2 minutit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/","url":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/","name":"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l? &#8211; Leinonen Estonia","isPartOf":{"@id":"https:\/\/leinonen.eu\/est\/et\/#website"},"datePublished":"2016-01-11T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/#breadcrumb"},"inLanguage":"et","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/est\/et\/news\/kuidas-deklareerida-soiduautoga-seotud-kulutusi-kmd-l\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/est\/et\/"},{"@type":"ListItem","position":2,"name":"Kuidas deklareerida s\u00f5iduautoga seotud kulutusi KMD-l?"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/est\/et\/#website","url":"https:\/\/leinonen.eu\/est\/et\/","name":"Leinonen Estonia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"et"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508","name":"Leinonen Estonia","image":{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","caption":"Leinonen Estonia"},"url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/comments?post=6650"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6650\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/media?parent=6650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/categories?post=6650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/tags?post=6650"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/coauthors?post=6650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}