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Kuidas kajastada raamatupidamises kinnistu müüki, mille üleandmine toimub tulevikus?

Published on: Published in: Veebipäringud
Ettevõte müüb kinnistu 20000.- (kaup antakse üle mai 2016)
Praegu tegin ettemaksuarve 12000 (arve laekus laekus)
D – ostjad 12000
K- maksustatav käive 10000
K- müügi käibemaks 2000D-pank 12000
K- ostjad 12000

Küsimus tekib, et kas see 10000 peaks ikka müügituluna näitama, kui kaup ei ole ostjale üle läinud ja samas peaks laekuv raha bilansis olema ostjate ettemaksu kontol. Kuidas oleks õiged kanded?

Vallaste ja Partnerid Blog

Vastus:

Kinnistu müük on üldjuhul maksuvaba, kuid seda võib vabatahtlikult ka maksustada. Kui on valitud vabatahtlik maksustamine, siis peab ostja vastavalt maksustamise erikorrale maksma müüjale üksnes arvel näidatud hinna. Arvel näidatud käibemaksu võtab ostja tasumisele kuuluva maksuna oma maksuarvestusse. Müüja kajastab kinnisasja maksustatava väärtuse KMD 9. lahtris.

Antud juhul on ostja maksnud 2000 rohkem, kui pidanuks. Tegemist ei ole müügituluga, vaid ostja ettemaksega kogu laekunud summa ulatuses. Enammakse arvel tuleb vähendada lõpparvet.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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