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Tag: arve

Tulumaksu kinnipidamisest

Laekus ARVE NR 3 mudeli valmistamise eest (lisatud). Arve esitas Siim xxxxx, kellele on arvel näidatud summa ka välja makstud. Kas ostja seisukohalt on tegemist korrektse dokumendiga? Tõenäoliselt on Siim xxxxx füüsiline isik, kas praegusel juhul ei oleks pidanud väljamaksel tulumaksu kinni pidama? Vastus: Dokument on vägagi korrektne. Asjaolu, et

Lepingu tagatisraha

Üürilepingutes praktiseeritakse tihtipeale tagatisraha nõudmist (näit ettemaks 1 kuu üüriraha ulatuses), mis tasaarveldatakse viimase perioodi üüriarvega. Tagatise kohta esitatakse sealjuures eraldi arve. Kas käibemaksu lisamine sellisele arvele on põhjendatud ja kuidas peab arve saaja arve konteerima, kui käibemaks on lisatud? Vastus: Tagatisraha puhul pole tegu ettemaksuga mingi konkreetse tulevikuteenuse eest (sõltumata

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