{"id":100911,"date":"2026-02-04T17:11:25","date_gmt":"2026-02-04T17:11:25","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/100911\/"},"modified":"2026-02-04T17:11:25","modified_gmt":"2026-02-04T17:11:25","slug":"fie-tuludeklaratsioon-isikliku-ja-fie-vara-eristamine-labi-naidete","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/100911\/","title":{"rendered":"FIE tuludeklaratsioon: isikliku ja FIE vara eristamine l\u00e4bi n\u00e4idete"},"content":{"rendered":"<p>        <img width=\"1200\" height=\"675\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/02\/bf621b6f6bc84b60aea1a25cc33bec64.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/02\/bf621b6f6bc84b60aea1a25cc33bec64.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>  Paljudel juhtudel kasutab f\u00fc\u00fcsilisest isikust ettev\u00f5tja (FIE) vara nii ettev\u00f5tluses kui isiklikul otstarbel ning vara ei ole v\u00f5imalik m\u00f5ttelisteks osadeks jagada. Siinkohal peab FIE ise m\u00e4\u00e4rama kindlaks iga \u00fcksiku vara ettev\u00f5tluses kasutatava osa.  Foto: Depositphotos  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Kuigi f\u00fc\u00fcsiline isik ja f\u00fc\u00fcsilisest isikust ettev\u00f5tja (FIE) on \u00fcks ja sama isik, siis tuludeklaratsiooni vormi\u00a0A ja vormi\u00a0E t\u00e4itmisel on oluline eristada, milline tehing on tehtud f\u00fc\u00fcsilise isikuna ja milline f\u00fc\u00fcsilisest isikust ettev\u00f5tjana.<\/p>\n<p>On oluline, et kui ollakse registreeritud f\u00fc\u00fcsilisest isikust ettev\u00f5tjana, siis tuleb igal juhul t\u00e4ita deklaratsioonil ka ettev\u00f5tlustulu vorm\u00a0E, olenemata sellest, kas saadi ettev\u00f5tlustulu v\u00f5i mitte.<\/p>\n<p>Isiklik vara ja ettev\u00f5tluses kasutatav vara eristamine<\/p>\n<ul class=\"wp-block-list\">\n<li>Ettev\u00f5tlusega tegelemisel tuleb eraldada isiklikus tarbimises olev vara ettev\u00f5tluses kasutatavast varast.<\/li>\n<li>Kui on tegemist abikaasade \u00fchisvaraga, on oluline, kelle nimel vara soetati. FIE-l on \u00f5igus oma ettev\u00f5tlustulust maha arvata \u00fcksnes enda poolt tehtud dokumentaalselt t\u00f5endatud kulutusi, kuigi kulutus v\u00f5ib olla tehtud abikaasade \u00fchisvara arvelt ja soetatud vara kuulub \u00fchisvara hulka. Seet\u00f5ttu peab ettev\u00f5tlusega seotud kulutust t\u00f5endavale kuludokumendile olema m\u00e4rgitud kulutuse tegijana abikaasa nimi, kes on FIE.<\/li>\n<li>V\u00e4\u00e4rtpaberi v\u00f5\u00f5randamisest saadud tulu ei maksustata ettev\u00f5tlustuluna, vaid kasuna f\u00fc\u00fcsilise isiku vara v\u00f5\u00f5randamisest ja deklareeritakse\u00a0f\u00fc\u00fcsilise isiku tuludeklaratsiooni vormil\u00a0A.<\/li>\n<\/ul>\n<p>Tihti on vara ettev\u00f5tlusega seotud vaid osaliselt. Olenevalt varast v\u00f5ib seda suhteliselt lihtsalt kasutusotstarbe j\u00e4rgi m\u00f5ttelisteks osadeks jagada ja leida just ettev\u00f5tluses kasutatava osa suurus.<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"4632232a2a2f06212323282f3335682323\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"mb-2\">Telli finantsvaldkonna uudised oma postkasti! Kolmap\u00e4eviti saadetav RMP N\u00e4dalakiri sisaldab raamatupidamise, maksunduse ja t\u00f6\u00f6\u00f5iguse uudiseid, spetsialistide artikleid, seadusemuudatusi, n\u00f5uandeid jpm.<\/p>\n<p>                    <img width=\"400\" height=\"379\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/fb51a5997136b6a5e7241366060c27f8.jpg\" class=\"img-fluid align-self-center\" alt=\"\" decoding=\"async\" loading=\"lazy\"  \/><\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/stipendiumid-toetused-ja-huvitised\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/02\/53182abc119fa27aa2cd6a980cb56ade-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/ettevotlus\/fie\/eesti-kultuurkapitali-stipendiumi-maksustamine\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"220\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/02\/fcfcfa7e916a0e0df2a4683101a3907f-360x220.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/koolituskulude-mahaarvamine-maksustatavast-tulust\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/dbc55c3fa4028496d7377edf8b227afd-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Koolituskulude mahaarvamine maksustatavast tulust\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Paljudel juhtudel kasutab f\u00fc\u00fcsilisest isikust ettev\u00f5tja (FIE) vara nii ettev\u00f5tluses kui isiklikul otstarbel ning vara ei ole v\u00f5imalik&hellip;\n","protected":false},"author":2,"featured_media":100912,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[131,130,27728,37,33,35,34,36,36754,48555,20515,33734,23811],"class_list":["post-100911","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-ari","tag-business","tag-deklaratsioon","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-fie","tag-fuusiline-isik","tag-fuusilise-isiku-tulumaks","tag-fuusilisest-isikust-ettevotja","tag-tuludeklaratsioon"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116013477712910702","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/100911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=100911"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/100911\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/100912"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=100911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=100911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=100911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}