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Kas eesti käibemaksukohustuslasest ettevõte peab soome eraisikule osutatud teenuse arvele käibemaksu lisama?

Published on: Published in: Veebipäringud

Tere,
Eestis tegutsev ettevõte (käibemaksukohustuslane) osutab reklaamteenust (reklaambännerite trükkimine) Soomes asuvale eraisikul st Eesti ettevõte trükib reklaambännerid ning edastab need kulleriga Soome.
Kuidas koostada arve? Kas arvele lisandub käibemaks? Millised kohustused kaasnevad Eesti ettevõttele, millised Soome eraisikust arve saajale?

Lugupidamisega

Vallaste ja Partnerid Blog

Vastus:

Kui Eesti maksukohustuslane osutab teenust isikule, kelle elu- või asukoht on teises liikmesriigis, kuid kes ei ole ühegi teise liikmesriigi maksukohustuslane, siis tekib käive üldjuhul Eestis. Kirjeldatud teenus kuulub selliste teenuste hulka. Arvel näidatakse lisaks teenuse hinnale käibemaks 20 %. Mingeid erilisi kohustusi teenuse osutajale ega saajale ei kaasne.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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