{"id":70832,"date":"2025-12-23T08:54:14","date_gmt":"2025-12-23T08:54:14","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/70832\/"},"modified":"2025-12-23T08:54:14","modified_gmt":"2025-12-23T08:54:14","slug":"piiriuleste-tehingute-maksustamine-ja-nendega-seotud-riskid","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/70832\/","title":{"rendered":"Piiri\u00fcleste tehingute maksustamine ja nendega seotud riskid"},"content":{"rendered":"<p>        <img width=\"1200\" height=\"675\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/90a1c06b930552630469e5e876c0b184.jpg\" class=\"img-fluid wp-post-image\" alt=\"Piiri\u00fcleste tehingute maksustamine ja nendega seotud riskid\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/90a1c06b930552630469e5e876c0b184.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>  &#8220;Piiri\u00fclesed tehingud on seotud k\u00f5rgendatud maksuriskiga ning juhul, kui need ei ole ettev\u00f5tte tavap\u00e4rase \u00e4ritegevuse osa, vaid h\u00f5lmavad uuele turule laienemist v\u00f5i uut liiki makseid, on m\u00f5istlik v\u00f5imalikud maksukohustused ja -tagaj\u00e4rjed eelnevalt p\u00f5hjalikult selgeks teha,&#8221; selgitab Ernst &amp; Young Baltic AS partner ja maksun\u00f5ustaja Ranno Tingas.  Foto: Ernst &amp; Young  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Peamiselt tasub piiri\u00fcleste tehingute puhul fokuseerida kolmele riskile: p\u00fcsiv tegevuskoht, piiri\u00fclesed t\u00f6\u00f6tajad ja tulumaksu kinnipidamine. <\/p>\n<p>K\u00f5ige suurem risk on eeldada, et v\u00e4lisriigis toimivad maksud ja maksuhaldur samamoodi nagu Eestis. Sellisel juhul v\u00f5ib \u00fcsna suure t\u00f5en\u00e4osusega varem v\u00f5i hiljem sattuda probleemidesse.<\/p>\n<p>P\u00fcsiv tegevuskoht<\/p>\n<p>Piiri\u00fcleselt tegutsedes peab hindama p\u00fcsiva tegevuskoha tekkimise riske teises riigis. Kui sellel teisel riigil on Eestiga maksuleping, saab alustada sellest, et \u00fcle kontrollida, kuidas defineerib p\u00fcsivat tegevuskohta riikidevaheline maksuleping. Tavaliselt tekib p\u00fcsiv tegevuskoht kas f\u00fc\u00fcsilise asukoha (n\u00e4iteks kontor, ruumid, ehitusplats, jne) v\u00f5i eksklusiivse esindaja kaudu (nii-\u00f6elda s\u00f5ltuv esindaja).<\/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=\"f084959c9c99b09795959e998583de9595\" 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\/maksud-yldiselt\/kas-ettevotja-saab-nutikella-lugeda-toovahendiks-ja-kulusse-kanda\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/82b0170aaf1253822f0104e8c27c4116-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Kas ettev\u00f5te saab nutikella lugeda t\u00f6\u00f6vahendiks ja kulusse kanda?\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/ettevotlus\/kasulik\/vara-muuk-labi-ariuhingu-pole-automaatselt-maksukuritarvitus\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/10\/14cef3d9074983ae347b627eb27c26e8-360x203.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\/maksud\/maksud-yldiselt\/juhised-maksupettuste-ahelasse-sattumise-valtimiseks\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/10\/fdfbad89c3a9c5beb9de3033b5255c50-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Juhised maksupettuste ahelasse sattumise v\u00e4ltimiseks\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"&#8220;Piiri\u00fclesed tehingud on seotud k\u00f5rgendatud maksuriskiga ning juhul, kui need ei ole ettev\u00f5tte tavap\u00e4rase \u00e4ritegevuse osa, vaid h\u00f5lmavad&hellip;\n","protected":false},"author":2,"featured_media":70833,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[131,130,37,33,35,34,36,33139,35993,16186,35994,35995,35996,35997],"class_list":{"0":"post-70832","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ari","8":"tag-ari","9":"tag-business","10":"tag-ee","11":"tag-eesti","12":"tag-eesti-keel","13":"tag-estonia","14":"tag-estonian","15":"tag-maksukohustus","16":"tag-maksuleping","17":"tag-maksuriskid","18":"tag-piiriulene-tootamine","19":"tag-piiriulesed-maksed","20":"tag-piiriulesed-tehingud","21":"tag-pusiv-tegevuskoht"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115768044171652466","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/70832","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=70832"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/70832\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/70833"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=70832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=70832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=70832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}