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Viivise nõudmisest

Published on: apr. 2, 2019 Published in: Veebipäringud

Meil on klientidele väljastatavatele arvetele kirjutatud: „Tähtajaks mitte tasumisel on õigus rakendada viivist …. %“. Juhtkond soovib nüüd kroonilistele tasumistega viivitajatele saata tegelikud viivisarveid, et juhtida võlgnike tähelepanu asjaolule, et meie nõuded on võrdselt tähtsad pankade vms nõuetega. Tavalist kirja peetakse väheke „lahjaks“, tahetakse nõue esitada just arve näol. Samas tahab juhtkond siiski jätta ka võimaluse need viivisarved hea tahte märgiks hiljem tagasi võtta / olematuks teha. Ühes sellega kaasneks meile justkui maksurisk nõuetest loobumise sättel. Milline oleks Teie soovitus, kuidas oleks kõige õigem / maksude mõttes riskivabam  viivisenõude arvet koostada, mis vastaks samas juhtkonna soovidele?

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Vastus:

VÕS § 101 lg 1 p. 6 kohaselt võib kohustise rikkumise korral nõuda muuhulgas ka viivist. Võlasuhe võib tekkida ka lepingust, st pooled on leppinud kokku tehingu kõigis tingimustes, sh viivise maksmises. Arve ei ole leping. Ühepoolse arve alusel viivist nõuda ei saa. Viivise küsimiseks arve-nimeline dokument ei sobi, pealkirjaks peaks panema „Viivisenõue“.  Kui viivisekokkulepet/lepingut pole, võib viivisenõude esitada VÕS § 94 ja § 113 lg 1 alusel. (Euroopa Keskpanga põhirefinantseerimisoperatsioonidele kohaldatav viimane intressimäär + 7%). Nende sätete alusel arvutatav viivis on praegu 7 %. Küsida võib muidugi ka rohkem, aga võlgnik pole kohustatud sellisele nõudele reageerima. Kuna viivisenõue ei viita kauba müügile või teenuse osutamisele ja viivist võib nõuda või mitte nõuda, siis ei kaasne selle tühistamisega ka maksuriske. Üldiselt on kombeks saata kõigepealt viivisearvestus (arve nr, summa x võlgnevuse kestus), millele on lisatud jutt vastavalt juhtkonna soovidele. Tõenäoliselt on mõistlik läheneda võlglastele individuaalselt, st erineva tekstiga.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.
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