{"id":211394,"date":"2026-06-23T09:03:23","date_gmt":"2026-06-23T09:03:23","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/211394\/"},"modified":"2026-06-23T09:03:23","modified_gmt":"2026-06-23T09:03:23","slug":"kaibe-tekkimise-aeg","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/211394\/","title":{"rendered":"K\u00e4ibe tekkimise aeg"},"content":{"rendered":"<p>Artiklis k\u00e4sitletakse k\u00e4ibe tekkimise aja m\u00e4\u00e4ramise reegleid Eesti k\u00e4ibemaksuseaduses ning selgitatakse nende rakendamist konkreetsete n\u00e4idete abil.<\/p>\n<p>K\u00e4ibemaksuseaduse \u00a7 11 l\u00f5ike 1 kohaselt tekib kauba k\u00e4ive kauba ostjale l\u00e4hetamise v\u00f5i k\u00e4ttesaadavaks tegemise p\u00e4eval ning teenuse k\u00e4ive teenuse osutamise p\u00e4eval. Kui kauba v\u00f5i teenuse eest tasutakse enne seda osaliselt v\u00f5i t\u00e4ielikult, tekib k\u00e4ive makse saamise p\u00e4eval tasutud summa ulatuses. P\u00f6\u00f6rdmaksustatava teenuse saamisel loetakse k\u00e4ive tekkinuks teenuse eest maksmise p\u00e4eval. Kauba \u00fchendusesisese k\u00e4ibe puhul kehtivad k\u00e4ibe tekkimise aja m\u00e4\u00e4ramisel erireeglid, mida k\u00e4sitletakse artiklis edaspidi.<\/p>\n<p>Osaline ettemaks <\/p>\n<p>Kui kauba v\u00f5i teenuse&#8230;<\/p>\n<p><br style=\"display: none;\"\/><\/p>\n<p>    Juurdep\u00e4\u00e4s k\u00e4esolevale materjalile on finants- ja \u00f5igusajakirja RUP tellijatel.<\/p>\n<p>      <a target=\"_blank\" class=\"closedcontent-caption__btn closedcontent-caption__btn--primary closedcontent-caption__btn--desktop\" href=\"#login-modal\" role=\"button\" data-toggle=\"sc-modal\">Logi sisse<\/a><\/p>\n<p>v\u00f5i<\/p>\n<p>      <a target=\"_blank\" class=\"closedcontent-caption__btn closedcontent-caption__btn--secondary\" href=\"https:\/\/www.rup.ee\/tellimine\/\" rel=\"nofollow noopener\">Vormista tellimus<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Artiklis k\u00e4sitletakse k\u00e4ibe tekkimise aja m\u00e4\u00e4ramise reegleid Eesti k\u00e4ibemaksuseaduses ning selgitatakse nende rakendamist konkreetsete n\u00e4idete abil. K\u00e4ibemaksuseaduse \u00a7&hellip;\n","protected":false},"author":2,"featured_media":211395,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[86458,131,130,37,33,35,34,36,10134,22481,11866,9275],"class_list":["post-211394","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-ain-ulmre","tag-ari","tag-business","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-kaibemaksukohustuslane","tag-kaibemaksuseadus","tag-kaive","tag-mta"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116798620004323163","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/211394","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=211394"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/211394\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/211395"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=211394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=211394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=211394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}