{"id":16822,"date":"2020-12-05T12:27:00","date_gmt":"2020-12-05T12:27:00","guid":{"rendered":"http:\/\/triniti.eu\/insights\/mida-teha-laekumata-arvetega-metsatoostuses\/"},"modified":"2026-04-15T13:39:32","modified_gmt":"2026-04-15T13:39:32","slug":"mida-teha-laekumata-arvetega-metsatoostuses","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/et\/insights\/mida-teha-laekumata-arvetega-metsatoostuses\/","title":{"rendered":"Mida teha laekumata arvetega metsat\u00f6\u00f6stuses?"},"content":{"rendered":"\n\u00c4revast pandeemiaolukorrast ei j\u00e4\u00e4 puutumata ka Eesti metsat\u00f6\u00f6stuse sektor. Olgu tegemist piiride sulgemisest tingitud raskustega eksport\u00f6\u00f6ride jaoks v\u00f5i probleemidega, mis kaasnevad kohalikule puiduettev\u00f5tjale t\u00f6\u00f6tajate seas leviva koroonaviiruse t\u00f5ttu tehase ajutise sulgemisega, majanduslikud m\u00f5jud v\u00f5ivad olla m\u00e4rkimisv\u00e4\u00e4rsed. Moel v\u00f5i teisel v\u00f5ib olukord ettev\u00f5tja jaoks p\u00e4\u00e4dida makseraskustesse sattumisega.<!--more-->\n\n<a href=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2021\/02\/papers-3819540_960_720.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12318\" src=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2021\/02\/papers-3819540_960_720.jpg\" alt=\" width=\"960\" height=\"621\"><\/a>\n\nKui ostja v\u00f5i teenuse tarbija j\u00e4\u00e4b arvete eest v\u00f5lgu, m\u00f5jutab see omakorda nende lepingupartnereid. Seega tasub nii metsamaterjali kui puidutoodangu m\u00fc\u00fcjatel, samuti raie- jm teenuse osutajatel olla teadlik oma v\u00f5imalusest arvete mittelaekumisel nende krediteerimiseks.\n<h5><strong>Kauaoodatud seaduslik v\u00f5imalus<\/strong><\/h5>\nArve krediteerimine on hea abin\u00f5u, kuidas leevendada arve laekumata j\u00e4\u00e4misega kaasnevaid negatiivseid tagaj\u00e4rgi. Negatiivsed tagaj\u00e4rjed seisnevad esmalt selles, et m\u00fc\u00fcjal j\u00e4\u00e4b saamata tasu m\u00fc\u00fcdud kauba eest v\u00f5i teenuse osutajal osutatud teenuse eest. Teisalt ka selles, et m\u00fc\u00fcja v\u00f5i teenuse osutaja on arvestanud ja riigile \u00e4ra maksud kauba v\u00f5i teenuse hinnale lisatud k\u00e4ibemaksu.\n\nArve krediteerimisega tekib m\u00fc\u00fcjal \u00f5igus riigile tasutud k\u00e4ibemaksu tagasi arvestamiseks. Olukorras, kus on t\u00f5en\u00e4oline, et kauba v\u00f5i teenuse eest j\u00e4\u00e4b tasu nagunii saamata, v\u00f5ib v\u00e4hemalt k\u00e4ibemaksu summa tagasisaamine olla oluliseks abiks.\n\nT\u00e4na kehtiva k\u00e4ibemaksuseaduse (KMS) \u00a7 29 lg 7 lubab kreeditarvet esitada juhul, kui kaup v\u00f5i teenus ei vasta n\u00f5uetele v\u00f5i kaupa v\u00f5i teenust ei ole \u00fcldse m\u00fc\u00fcdud, kuid mitte p\u00f5hjusel, et ostja j\u00e4ttis arve lihtsalt tasumata.\n\nKuigi arve laekumata j\u00e4\u00e4misel selle krediteerimise v\u00f5imalust t\u00e4nane seadus (veel) otses\u00f5nu ette ei n\u00e4e, toetab seda siiski menetlemisel olev eeln\u00f5u, samuti kehtiv k\u00e4ibemaksudirektiiv ning Euroopa Kohtu praktika. Eeln\u00f5u vastuv\u00f5tmist on oodata 2021. aastal.\n<h5><strong>Rida kohustuslikke tingimusi<\/strong><\/h5>\nArve krediteerimiseks ei piisa faktist, et ostja v\u00f5i teenuse saaja j\u00e4ttis arve tasumata, vaid selleks peavad olema t\u00e4idetud mitmed lisatingimused. Praeguse eeln\u00f5u s\u00f5nastuse kohaselt (mis v\u00f5ib veel muutuda) on need kokkuv\u00f5ttes j\u00e4rgmised:\n<ul class=\"type4\">\n \t<li>v\u00f5\u00f5randatud kauba v\u00f5i osutatud teenuse eest on v\u00e4ljastatud arve;<\/li>\n \t<li>tehingult on k\u00e4ibemaksusumma arvutatud ja kajastatud tehingu maksustamisperioodi k\u00e4ibedeklaratsioonil;<\/li>\n \t<li>n\u00f5uet pole v\u00f5\u00f5randatud;<\/li>\n \t<li>arve tasumise t\u00e4htp\u00e4evast on m\u00f6\u00f6dunud v\u00e4hemalt 12 kuud, kuid mitte rohkem kui 3 aastat (va punktis 6 nimetatud juhul);<\/li>\n \t<li><span style=\"font-size: inherit;\">n\u00f5ue on raamatupidamises maha kantud, kuna n\u00f5uet ei ole olnud v\u00f5imalik koguda vaatamata p\u00fc\u00fcdlustele teha k\u00f5ik endast olenev n\u00f5ude kogumiseks, v\u00f5i selle tagasin\u00f5udmiseks tehtavad kulutused \u00fcletavad hinnanguliselt laekumisest saada olevat tulu;\n<\/span><\/li>\n \t<li>suurema kui 30 000-eurose k\u00e4ibemaksu sisaldava n\u00f5ude korral on n\u00f5ue t\u00f5endatud j\u00f5ustunud kohtulahendiga;<\/li>\n \t<li>kauba soetaja v\u00f5i teenuse saaja ei ole seotud isik tulumaksuseaduse m\u00f5istes;<\/li>\n \t<li>maksukohustuslane on kauba soetajat v\u00f5i teenuse saajat teavitanud kirjalikult n\u00f5ude raamatupidamises mahakandmisest selle mahakandmise kuul, m\u00e4rkides \u00e4ra mahakantud n\u00f5udega seotud k\u00e4ibemaksusumma.<\/li>\n<\/ul>\n<span style=\"color: #008cc8;\"><a style=\"color: #008cc8;\" href=\"https:\/\/triniti.ee\/meeskond\/katri-tomson\/\" target=\"_blank\" rel=\"noopener\">Katri Tomson<\/a><\/span>, vandeadvokaat\nAdvokaadib\u00fcroo TRINITI\n","protected":false},"featured_media":2808,"template":"","person_countries":[296],"people_industries":[361],"experience_practice_area":[],"insight_category":[430],"class_list":["post-16822","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","people_industries-pollumajandus","insight_category-blogi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mida teha laekumata arvetega metsat\u00f6\u00f6stuses? - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mida teha laekumata arvetega metsat\u00f6\u00f6stuses? - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"\u00c4revast pandeemiaolukorrast ei j\u00e4\u00e4 puutumata ka Eesti metsat\u00f6\u00f6stuse sektor. Olgu tegemist piiride sulgemisest tingitud raskustega eksport\u00f6\u00f6ride jaoks v\u00f5i probleemidega, mis kaasnevad kohalikule puiduettev\u00f5tjale t\u00f6\u00f6tajate seas leviva koroonaviiruse t\u00f5ttu tehase ajutise sulgemisega, majanduslikud m\u00f5jud v\u00f5ivad olla m\u00e4rkimisv\u00e4\u00e4rsed. 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