{"id":16859,"date":"2020-08-24T13:57:37","date_gmt":"2020-08-24T13:57:37","guid":{"rendered":"http:\/\/triniti.eu\/insights\/laekumata-arvete-krediteerimine-kas-seaduslik-voimalus\/"},"modified":"2026-04-15T13:39:32","modified_gmt":"2026-04-15T13:39:32","slug":"laekumata-arvete-krediteerimine-kas-seaduslik-voimalus","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/et\/insights\/laekumata-arvete-krediteerimine-kas-seaduslik-voimalus\/","title":{"rendered":"Laekumata arvete krediteerimine &#8211; kas seaduslik v\u00f5imalus?"},"content":{"rendered":"\nOleme <span style=\"color: #008cc8;\"><a style=\"color: #008cc8;\" href=\"https:\/\/triniti.ee\/arvepettused-ja-kuidas-nendega-toime-tulla\/\" target=\"_blank\" rel=\"noopener noreferrer\">TRINITI blogis<\/a><\/span> varem kirjutanud sellest, kuidas arvepettuse ohvrid v\u00f5ivad end leida olukorrast, kus neil tuleb suuri summasid korstnasse kirjutada. Selline seis v\u00f5ib tabada m\u00fc\u00fcjat, kellel j\u00e4\u00e4b ostjalt raha saamata p\u00f5hjusel, et ostja on teinud \u00fclekande arvepetturi poolt muudetud kontole ning \u00f5igele m\u00fc\u00fcja kontole enam raha maksta ei ole. Samas v\u00f5ib ostja j\u00e4\u00e4da m\u00fc\u00fcjale v\u00f5lgu ka muudel p\u00f5hjustel, mis tingivad ostjal ajutise v\u00f5i p\u00fcsiva makseraskuse. \u201eKoroonakriisi\u201c t\u00f5ttu ei pea neid p\u00f5hjuseid kaugelt otsima.<!--more-->\r\n\r\n<picture class=\"wp-picture-18357\" style=\"display: contents;\"><source type=\"image\/avif\" srcset=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2020\/08\/savings-2789153_1920-500x333-jpeg.avif\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-18357\" src=\"https:\/\/triniti.eu\/wp-content\/uploads\/2020\/08\/savings-2789153_1920-300x200.jpeg\" alt=\"\" width=\"300\" height=\"200\" \/><\/picture>\r\n<h5>Kauaoodatud seaduslik v\u00f5imalus<\/h5>\r\nArve krediteerimine on m\u00fc\u00fcja jaoks hea v\u00f5imalus, 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 v\u00f5i osutatud teenuse eest, teisalt aga selles, et m\u00fc\u00fcja on arvestanud ja riigile \u00e4ra maksud kauba v\u00f5i teenuse hinnale lisatud k\u00e4ibemaksu.\r\n\r\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 m\u00fc\u00fcjal tasu nagunii saamata, v\u00f5ib v\u00e4hemalt k\u00e4ibemaksu tagasisaamine olla oluliseks abiks.\r\n\r\nT\u00e4na kehtiv 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.\r\n\r\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.\r\n<h5>Rida kohustuslikke tingimusi<\/h5>\r\nArve krediteerimiseks ei piisa faktist, et ostja 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:\r\n<ul class=\"type4\">\r\n \t<li>v\u00f5\u00f5randatud kauba v\u00f5i osutatud teenuse eest on v\u00e4ljastatud arve;<\/li>\r\n \t<li>tehingult on k\u00e4ibemaksusumma arvutatud ja kajastatud tehingu maksustamisperioodi k\u00e4ibedeklaratsioonil;<\/li>\r\n \t<li>n\u00f5uet pole v\u00f5\u00f5randatud;<\/li>\r\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>\r\n \t<li>n\u00f5ue on raamatupidamises maha kantud, kuna n\u00f5uet ei ole olnud v\u00f5imalik koguda vaatamata maksukohustuslase p\u00fc\u00fcdlustele teha k\u00f5ik endast olenev n\u00f5ude kogumiseks, v\u00f5i selle tagasin\u00f5udmiseks tehtavad kulutused \u00fcletavad hinnanguliselt laekumisest saada olevat tulu;<\/li>\r\n \t<li>suurema kui 30 000-eurose k\u00e4ibemaksu sisaldava n\u00f5ude korral on n\u00f5ue t\u00f5endatud j\u00f5ustunud kohtulahendiga;<\/li>\r\n \t<li>kauba soetaja v\u00f5i teenuse saaja ei ole seotud isik tulumaksuseaduse m\u00f5istes;<\/li>\r\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>\r\n<\/ul>\r\nKui soovite antud teema kohta rohkem infot v\u00f5i n\u00f5u, millised on teie v\u00f5imalused arvete krediteerimiseks eeln\u00f5u vastuv\u00f5tmiseni, on TRINITI <span style=\"color: #008cc8;\"><a style=\"color: #008cc8;\" href=\"https:\/\/triniti.ee\/tegevusvaldkonnad\/pangandus-finantsoigus\/\" target=\"_blank\" rel=\"noopener noreferrer\">spetsialistid<\/a><\/span> meeleldi valmis teid aitama!\r\n\r\n*Samal teemal on TRINITI advokaadid k\u00e4inud m\u00f5tteid vahetamas ka <a href=\"https:\/\/soundcloud.com\/aripaeva-raadio\/190820-triniti-eetris-arvepetturid-varitsevad-ettevotet-kaua-et-saada-suur-noos?in=trinitiestonia\/sets\/aeripaeeva-raadio-triniti\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #008cc8;\">\u00c4rip\u00e4eva Raadio saates \u201eTRINITI Eetris\u201c<\/span><\/a>.\n","protected":false},"featured_media":2808,"template":"","person_countries":[296],"people_industries":[],"experience_practice_area":[300,308,318],"insight_category":[430],"class_list":["post-16859","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","experience_practice_area-arioigus","experience_practice_area-maksuoigus","experience_practice_area-pangandus-finantsoigus","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>Laekumata arvete krediteerimine - kas seaduslik v\u00f5imalus? - 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=\"Laekumata arvete krediteerimine - kas seaduslik v\u00f5imalus? - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Oleme TRINITI blogis varem kirjutanud sellest, kuidas arvepettuse ohvrid v\u00f5ivad end leida olukorrast, kus neil tuleb suuri summasid korstnasse kirjutada. Selline seis v\u00f5ib tabada m\u00fc\u00fcjat, kellel j\u00e4\u00e4b ostjalt raha saamata p\u00f5hjusel, et ostja on teinud \u00fclekande arvepetturi poolt muudetud kontole ning \u00f5igele m\u00fc\u00fcja kontole enam raha maksta ei ole. Samas v\u00f5ib ostja j\u00e4\u00e4da m\u00fc\u00fcjale v\u00f5lgu [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/triniti.1kdigital.com\/et\/insights\/laekumata-arvete-krediteerimine-kas-seaduslik-voimalus\/\" \/>\n<meta property=\"og:site_name\" content=\"TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T13:39:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/11\/Katri-Tomson-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2476\" \/>\n\t<meta property=\"og:image:height\" content=\"2477\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/et\\\/insights\\\/laekumata-arvete-krediteerimine-kas-seaduslik-voimalus\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/et\\\/insights\\\/laekumata-arvete-krediteerimine-kas-seaduslik-voimalus\\\/\",\"name\":\"Laekumata arvete krediteerimine - kas seaduslik v\u00f5imalus? 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Selline seis v\u00f5ib tabada m\u00fc\u00fcjat, kellel j\u00e4\u00e4b ostjalt raha saamata p\u00f5hjusel, et ostja on teinud \u00fclekande arvepetturi poolt muudetud kontole ning \u00f5igele m\u00fc\u00fcja kontole enam raha maksta ei ole. 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