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Piiriülese äri kontrollimisest

Published on: Published in: Veebipäringud

Maksuamet saatis tabeli, kus meie ühendusesisese soetamise ja mitmete välisfirmade poolt deklareeritud ühendusesisese käibe andmed ei lähe kokku ja nõudis, et meil tuleb suhelda nende firmadega, kellega on käibe näitajates erinevused, et need teeksid omal parandused. Kas see on põhjendatud nõudmine, kas me peaksime erinevustest teadma ja tegema igakuulisi võrdlusi  ilma emta märgukirjata?  Sest kui meie andmetel tehinguid ei ole, kuidas me teame kellegagi midagi võrrelda? Ja kas tabelis toodud VAT koodi järgi saab teada väidetava tehingupoole nime?

Vallaste ja Partnerid Blog

Vastus:

Maksuarvestuse õigsust kontrollib iga riigi maksuhaldur maksumenetluses. Kui maksumenetlus on alustatud, siis on maksumaksjal kaasaaitamiskohustus – ta peab esitama oma maksuarvestuse aluseks olevad dokumendid ja andma seletusi vastavalt maksuhalduri korraldusele. Mis puutub välismaalaste maksuarvestusse, siis see pole Eesti maksukohustuslase asi mingil juhul.

Mina sellele jutule ei reageeriks üldse. Tabel on koostatud VIES andmete põhjal. VIES ei ole andmebaas, vaid EL veebipõhine otsingumootor, mille kaudu on võimalik hankida andmeid liikmesriikide käibemaksu andmebaasidest. Maksumaksja saab VIES abil kontrollida, kas tehingupartner on registreeritud piiriülese kauplejana, st kas temaga saab harrastada pöördmaksustamist. Tehingupartneri nime VIES abil tuvastada ei saa. Muus osas omab VIES üksnes statistilist tähendust ja statistikaga on nagu on. Muide, need VIES-i andmed ei lähe kunagi kokku. Kui veel tülitatakse, siis ütleksin: Sorry, aga maksumenetluse alustamisest pole mulle teatatud, iga telefonijutu peale ei ole võimalik tegutsema hakata.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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