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Ehitise käibemaks

Published on: Published in: Veebipäringud

Toitlustamisega tegelev käibemaksukohustuslasest äriühing tahab müüa oma kasutusel olevat müügikioskit, mida ta käsitleb ehitisena raamatupidamise mõistes, kuid pole siiski päris kindel, kas seda saab müüa käibemaksuvabalt. Kiosk ei ole statsionaarselt maa külge ehitatud, ehk siis on teisaldatav. Kas on vaja lisada või ei sellise kioski müügi puhul käibemaksu?

Vallaste ja Partnerid Blog

Vastus:

Käibemaksust on vabastatud kinnisasja või selle osa võõrandamine, st maatüki ja sellega seotud asjade võõrandamine. Kui maad ei müüda, siis maksuvabastust ei ole. See, kuidas arvepidamises asju nimetatakse, ei oma maksustamisel erilist tähtsust.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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