{"id":8220,"date":"2023-11-14T15:20:46","date_gmt":"2023-11-14T15:20:46","guid":{"rendered":"https:\/\/leinonen.eu\/est\/?p=8220"},"modified":"2023-11-16T07:33:33","modified_gmt":"2023-11-16T07:33:33","slug":"kaibemaksuseaduse-muudatused-alates-01-01-2024-mida-ettevotjad-peaksid-teadma","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksuseaduse-muudatused-alates-01-01-2024-mida-ettevotjad-peaksid-teadma\/","title":{"rendered":"K\u00e4ibemaksuseaduse muudatused alates 01.01.2024: mida ettev\u00f5tjad peaksid teadma?\u00a0"},"content":{"rendered":"\n<p>Eesti k\u00e4ibemaksuseaduse muudatused on juba ammu olnud ettev\u00f5tjate jaoks t\u00e4helepanu keskpunktis. Alates 1. jaanuarist 2024 j\u00f5ustuvad uued eeskirjad, mille eesm\u00e4rk on kohandada k\u00e4ibemaksumenetlusi vastavalt muutuvatele majanduslikele ja \u00f5iguslikele vajadustele. Need muudatused v\u00f5ivad m\u00f5jutada ettev\u00f5tjaid erinevatel viisidel, seega on oluline olla kursis uute s\u00e4tetega.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">K\u00e4ibemaksu standardm\u00e4\u00e4ra 2%lise t\u00f5usuga seonduvad \u00fcleminekus\u00e4tted&nbsp;<\/h3>\n\n\n\n<p><strong>Esimene s\u00e4te:<\/strong> kui v\u00f5\u00f5randatav kaup v\u00f5i osutatav teenus maksustatakse standardm\u00e4\u00e4raga, v\u00f5ib kassap\u00f5hise k\u00e4ibemaksuarvestuse kasutaja veel kuni 31.12.2025 maksta k\u00e4ibemaksu kauba v\u00f5i teenuse p\u00e4rast 31.12.2023 toimunud k\u00e4ibelt endiselt 20% m\u00e4\u00e4raga juhul, kui ostjale v\u00e4ljastati arve ning kaup l\u00e4hetati v\u00f5i tehti k\u00e4ttesaadavaks v\u00f5i teenus osutati enne 2024. aasta 1. jaanuari.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>Teine s\u00e4te:<\/strong> maksukohustuslasel on veel kuni 31.12.2025 \u00f5igus enne 01.05.2023 s\u00f5lmitud kirjaliku lepingu alusel kohaldada maksustatava kauba v\u00f5\u00f5randamisel v\u00f5i teenuse osutamisel kuni 31.12.2023 kehtinud 20% k\u00e4ibemaksum\u00e4\u00e4ra, kui asjaomane leping n\u00e4eb ette, et kauba v\u00f5i teenuse hind sisaldab k\u00e4ibemaksu v\u00f5i hinnale lisandub 20% k\u00e4ibemaksum\u00e4\u00e4raga k\u00e4ibemaks ning lepinguga ei ole ette n\u00e4htud k\u00e4ibemaksum\u00e4\u00e4ra v\u00f5imalikust muutusest tulenevat hinna muutust.&nbsp;<\/p>\n\n\n\n<p>Oluline on teada, et teine \u00fcleminekus\u00e4te puudutab pikaajaliste lepingutega seotud tehinguid, milleks on n\u00e4iteks kinnisasjadega seotud tehingud.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8 n\u00e4itlikku juhtumit seoses k\u00e4ibemaksu standardm\u00e4\u00e4ra \u00fcleminekus\u00e4tetega&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c4ri\u00fching v\u00e4ljastas 2023. aasta detsembris kogu kauba maksumuse kohta ettemaksuarve, mille ostja ka tasus 2023 detsembris. Kaup anti ostjale \u00fcle 2024. aasta jaanuaris. K\u00e4ive tekkis t\u00e4ies ulatuses 2023 detsembris ning maksustatakse 20% k\u00e4ibemaksum\u00e4\u00e4raga.&nbsp;&nbsp;<\/li><li>\u00c4ri\u00fchingule tehti kauba eest osaline ettemaks 2023. aastal, m\u00fc\u00fcja deklareeris selle 20% k\u00e4ibemaksum\u00e4\u00e4raga. Kaup anti \u00fcle ja \u00fclej\u00e4\u00e4nud summa tasuti 2024. aastal. Ettemaks maksustatakse 20% maksum\u00e4\u00e4raga, \u00fclej\u00e4\u00e4nud osa k\u00e4ibest tekib 2024. aastal ja maksustatakse 22% k\u00e4ibemaksum\u00e4\u00e4raga.&nbsp;<\/li><li>Ettev\u00f5te m\u00fc\u00fcb kauba 2023. aastal maksum\u00e4\u00e4raga 20%. 2024. aastal kaup tagastatakse. Kauba tagastamisel krediteeritakse konkreetset varem v\u00e4ljastatud arvet, kreeditarvel on k\u00e4ibemaksum\u00e4\u00e4r 20% nagu esialgsel m\u00fc\u00fcgiarvel.&nbsp;<\/li><li>Kapitalirendi leping s\u00f5lmiti enne 01.05.2023, lepingus on kirjas, et hinnale lisandub k\u00e4ibemaks 20% ning lepingus ei n\u00e4hta ette kauba hinna t\u00f5usu k\u00e4ibemaksum\u00e4\u00e4ra t\u00f5usu korral. Kaup antakse \u00fcle peale 01.01.2024 (kuid enne 31.12.2025). Kuna on s\u00f5lmitud kirjalik leping, kus on fikseeritud k\u00e4ibemaksum\u00e4\u00e4r 20% ja leping ei v\u00f5imalda k\u00e4ibemaksum\u00e4\u00e4ra t\u00f5usu korral kauba l\u00f5pphinda t\u00f5sta, v\u00f5ib eseme v\u00f5\u00f5randamisel kasutada k\u00e4ibemaksum\u00e4\u00e4ra 20%.<\/li><li>Kasutusrendi leping s\u00f5lmiti enne 2023.aa 1. maid, lepingus on kirjas, et teenuse hinnale lisandub k\u00e4ibemaks 20% ning lepingus ei n\u00e4hta ette teenuse hinna t\u00f5usu k\u00e4ibemaksum\u00e4\u00e4ra t\u00f5usu korral. Kuni 31.12.2025 v\u00f5ib kasutusrendi maksed maksustada k\u00e4ibemaksuga 20%.&nbsp;<\/li><li>Kapitalirendilepingu alusel on tasutud ettemaks 2023. aastal ja see on maksustatud 20% maksum\u00e4\u00e4raga, kaup antakse \u00fcle 2024. aastal.\u202fKuna selles n\u00e4ites ei ole teada, et leping oleks s\u00f5lmitud enne 01.05.2023, tuleb l\u00e4htuda k\u00e4ibe tekkimise ajast. Ettemaksust tekib k\u00e4ive 2023. aastal ja see maksustatakse 20% maksum\u00e4\u00e4raga, \u00fclej\u00e4\u00e4nud osa k\u00e4ibest tekib aastal 2024 ja maksustatakse 22% maksum\u00e4\u00e4raga.&nbsp;<\/li><li>Kassap\u00f5hine k\u00e4ibemaksukohustuslane osutas teenuse ja v\u00e4ljastas selle kohta arve 2023 detsembris, kuid ostja tasus talle teenuse eest 2024 jaanuaris. Vastavalt \u00a7 46 lg 24 \u00fcleminekus\u00e4ttele maksustatakse teenus 20% k\u00e4ibemaksuga, kuigi kassap\u00f5hise k\u00e4ibemaksukohustuslase k\u00e4ive tekib 2024 aasta jaanuaris vastavalt raha saamisele.\u202f&nbsp;<\/li><li>Klient rendib seadet perioodil 01.12.2023 \u2013 31.03.2024, siis milline k\u00e4ibemaksum\u00e4\u00e4r rakendub rendiseadme arveldamisel antud perioodil?\u202fSiin on v\u00f5imalusi mitmeid:&nbsp;<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>Kui rendiarve v\u00e4ljastatakse kogu perioodi kohta kokku ja ettemaksu ei tasuta, on k\u00e4ibe tekkimise aeg m\u00e4rts 2024 ja kogu teenus maksustatakse 22% k\u00e4ibemaksum\u00e4\u00e4raga.&nbsp;<\/li><li>Kui kogu rendisumma makstakse ette 2023. aastal, on k\u00e4ibe tekkimise ajaks ettemaksu laekumise kuu ja maksum\u00e4\u00e4raks 20%.&nbsp;<\/li><li>Kui rendiarve tehakse iga kuu kohta eraldi ja tasutakse rendiperioodile j\u00e4rgneval kuul, maksustatakse detsembri rent 20% maksum\u00e4\u00e4raga ja \u00fclej\u00e4\u00e4nud kuude rent 22% maksum\u00e4\u00e4raga.&nbsp;<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Kokkuv\u00f5tteks&nbsp;<\/h3>\n\n\n\n<p>K\u00e4ibemaksuseaduse muudatused 2024. aastal toovad kaasa mitmeid olulisi muutusi ettev\u00f5tluskeskkonnas. Ettev\u00f5tjad peaksid hoolikalt l\u00e4bi vaatama uued s\u00e4tted ja vajadusel konsulteerima spetsialistidega, et tagada nende ettev\u00f5tte vastavus uutele n\u00f5uetele. \u00d5igeaegne kohanemine uute m\u00e4\u00e4rustega v\u00f5ib aidata v\u00e4ltida v\u00f5imalikke trahve ja tagada ettev\u00f5tte sujuva k\u00e4ibe ka tulevikus.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Eesti k\u00e4ibemaksuseaduse muudatused on juba ammu olnud ettev\u00f5tjate jaoks t\u00e4helepanu keskpunktis. Alates 1. jaanuarist 2024 j\u00f5ustuvad uued eeskirjad, mille eesm\u00e4rk on kohandada k\u00e4ibemaksumenetlusi vastavalt muutuvatele majanduslikele ja \u00f5iguslikele vajadustele. Need muudatused v\u00f5ivad m\u00f5jutada ettev\u00f5tjaid erinevatel viisidel, seega on oluline olla kursis uute s\u00e4tetega.&nbsp; K\u00e4ibemaksu standardm\u00e4\u00e4ra 2%lise t\u00f5usuga seonduvad \u00fcleminekus\u00e4tted&nbsp; Esimene s\u00e4te: kui v\u00f5\u00f5randatav kaup v\u00f5i [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":8227,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"coauthors":[114],"class_list":["post-8220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u00e4ibemaksuseaduse muudatused alates 01.01.2024: mida ettev\u00f5tjad peaksid teadma?\u00a0 &#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\/kaibemaksuseaduse-muudatused-alates-01-01-2024-mida-ettevotjad-peaksid-teadma\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00e4ibemaksuseaduse muudatused alates 01.01.2024: mida ettev\u00f5tjad peaksid teadma?\u00a0 &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Eesti k\u00e4ibemaksuseaduse muudatused on juba ammu olnud ettev\u00f5tjate jaoks t\u00e4helepanu keskpunktis. Alates 1. jaanuarist 2024 j\u00f5ustuvad uued eeskirjad, mille eesm\u00e4rk on kohandada k\u00e4ibemaksumenetlusi vastavalt muutuvatele majanduslikele ja \u00f5iguslikele vajadustele. Need muudatused v\u00f5ivad m\u00f5jutada ettev\u00f5tjaid erinevatel viisidel, seega on oluline olla kursis uute s\u00e4tetega.&nbsp; K\u00e4ibemaksu standardm\u00e4\u00e4ra 2%lise t\u00f5usuga seonduvad \u00fcleminekus\u00e4tted&nbsp; Esimene s\u00e4te: kui v\u00f5\u00f5randatav kaup v\u00f5i [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksuseaduse-muudatused-alates-01-01-2024-mida-ettevotjad-peaksid-teadma\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Estonia\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-14T15:20:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-16T07:33:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2023\/11\/Article-visuals-62.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"3 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\/kaibemaksuseaduse-muudatused-alates-01-01-2024-mida-ettevotjad-peaksid-teadma\/\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksuseaduse-muudatused-alates-01-01-2024-mida-ettevotjad-peaksid-teadma\/\",\"name\":\"K\u00e4ibemaksuseaduse muudatused alates 01.01.2024: mida ettev\u00f5tjad peaksid teadma?\u00a0 &#8211; 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Alates 1. jaanuarist 2024 j\u00f5ustuvad uued eeskirjad, mille eesm\u00e4rk on kohandada k\u00e4ibemaksumenetlusi vastavalt muutuvatele majanduslikele ja \u00f5iguslikele vajadustele. 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