{"id":7581,"date":"2022-09-24T07:51:14","date_gmt":"2022-09-24T07:51:14","guid":{"rendered":"https:\/\/grow.ee\/?p=7581"},"modified":"2024-05-21T12:41:03","modified_gmt":"2024-05-21T09:41:03","slug":"business-expenses","status":"publish","type":"post","link":"https:\/\/grow.ee\/en\/ettevotluskulud\/","title":{"rendered":"Business costs"},"content":{"rendered":"<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1144971478\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner image-cover dark\" style=\"padding-top:56.25%;\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-scaled.jpg\" class=\"attachment-original size-original\" alt=\"Business expenses - accounting\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-scaled.jpg 2560w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-300x200.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-1024x683.jpg 1024w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-768x512.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-1536x1024.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-2048x1365.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-360x240.jpg 360w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-720x480.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-800x533.jpg 800w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-150x100.jpg 150w, https:\/\/grow.ee\/wp-content\/uploads\/2022\/09\/ettevotluskulud-raamatupidamine-600x400.jpg 600w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1144971478 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"gap-880546870\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-880546870 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<p>Ettev\u00f5tluskulud on iga ettev\u00f5tte jaoks \u00fched suuremad kulud, ent siiski tekib nende maksustamise kohta tihti k\u00fcsimusi. Kuigi ettev\u00f5tluskulude maksustamine s\u00f5ltub oluliselt nende otstarbest, siis esineb siiski ka osalisi v\u00f5i t\u00e4ielikke maksustamiserandeid.<\/p>\n<h2>Peamised ettev\u00f5tluskulud<\/h2>\n<p>K\u00f5iki kulusid, mida tehakse ettev\u00f5ttele tulu teenimiseks, v\u00f5ib nimetada ettev\u00f5tluskuludeks. Siinkohal on oluline teada, et kulud peavad olema p\u00f5hjendatud, dokumenteeritud ja otseses seoses ettev\u00f5tja enda ettev\u00f5tlusega. Lisaks, et kulu oleks loetav ettev\u00f5tluskuluks, peab see olema tehtud maksumaksja poolt samal maksustamisperioodil, millise eest ettev\u00f5tlustulust kulu maha arvatakse.<\/p>\n<h3>Ettev\u00f5tluskulude alla kuuluvad n\u00e4iteks:<\/h3>\n<ul>\n<li>turunduskulud, reklaam;<\/li>\n<li>ruumide rent, haldus- ja hoolduskulud;<\/li>\n<li>kontorikulud, sh telefonid, internet jms;<\/li>\n<li>t\u00f6\u00f6ks vajalik tarkvara, programmid, litsentsid;<\/li>\n<li>t\u00f6\u00f6tasud ja t\u00f6\u00f6tasuga seotud maksed;<\/li>\n<li>t\u00f6\u00f6l\u00e4hetusega seotud kulud;<\/li>\n<li>tootmise v\u00f5i teenuse osutamisega seotud materjalid ja seotud kulud;<\/li>\n<li>t\u00f6\u00f6ks vajalike seadmete, masinate, s\u00f5idukite, arvutite soetamine ja rent.<\/li>\n<\/ul>\n<h2>Maksuvabad ja maksustatava ettev\u00f5tluskulud<\/h2>\n<p>Maksustamine s\u00f5ltub ettev\u00f5tte tegevusalast. Samuti esineb kulusid, mis on kas osaliselt v\u00f5i teatud tingimustel maksuvabad v\u00f5i on alati maksustatavad. Teatud tingimustel v\u00f5i osaliselt maksuvabad on n\u00e4iteks t\u00f6\u00f6tajate tervisega seotud kulud, klientide ja koost\u00f6\u00f6partnerite jaoks tehtud kulud, s\u00f5iduautodega seotud kulud ning t\u00f6\u00f6tajate transpordiga seotud kulud. Kui kulu on seotud ettev\u00f5tlusega osaliselt, on maksuvaba vastav proportsioon kogusummast.<\/p>\n<p>Maksuvabad kulud on seevastu enamjaolt ettev\u00f5tluseks vajalikud tavap\u00e4rased ja m\u00f5istlikkuse piirides kulud. Maksuvabade kulude alla kuulub n\u00e4iteks kontori rent, koristusteenus, valveseadmed, kontorim\u00f6\u00f6bel, joogivesi kontoris, t\u00f6\u00f6 tegemise jaoks vajalik elektroonika, ajalehed ja raamatupidamisteenus. Kuna tegemist on ettev\u00f5tte t\u00f6\u00f6 toimimiseks oluliste kuludega, ei kuulu need maksustamise alla.<\/p>\n<p>Maksustatavad kulud on aga t\u00f6\u00f6tajate heaoluks tehtud kulud, mille alla kuuluvad n\u00e4iteks toit, joogid ja meelelahutus. Tegemist on kuludega, mis on pigem suunatud t\u00f6\u00f6kultuuri v\u00f5i -keskkonna h\u00fcvanguks, ent pole otseselt t\u00f6\u00f6tamisega seotud. K\u00fcll aga kategoriseeritakse t\u00f6\u00f6tajate kasuks tehtud kulusid tihti ka erisoodustusteks, kuhu alla kuuluvad n\u00e4iteks \u00e4ril\u00f5unatel oma t\u00f6\u00f6taja eest tasumine ja soodustused, mis antakse t\u00f6\u00f6taja l\u00e4hikondlastele. Seega oleneb kulu kategoriseerimisest ka selle maksustamise m\u00e4\u00e4r.<\/p>\n<h2>Hoia ettev\u00f5tluskulud kontrolli all Grow Finance abiga<\/h2>\n<p>Kuna ettev\u00f5tluskulud ning kaasnevad maksud on \u00fchelt poolt fikseeritud ja kindlad, ent siiski parajalt segadusse ajavad, pakub Grow Finance oma klientidele <a href=\"https:\/\/grow.ee\/en\/services\/maksukonsultatsioon\/\">maksukonsultatsioone<\/a>, et m\u00f5testada lahti uusi seadusi, maksumuudatusi ning erinevaid murekohti, mis seoses maksudega v\u00f5ib esineda. Ettev\u00f5tluskulud ei pea olema keerulised, piisab vaid usaldusv\u00e4\u00e4rsest partnerist.<\/p>\n<p>Teostame nii l\u00fchemaid maksukonsultatsioone, kus saab k\u00fcsida endale huvipakkuvaid k\u00fcsimusi ning t\u00e4psustusi, aga ka pikemaid koolitusi, mida korraldatakse enamasti \u00fclikoolide magistrantidele ning erasektoris tegutsevatele juhtidele. Pikemaid koolitusi kuni 25-le inimesele teostame kas Grow Finance kontoris v\u00f5i koolituse tellija asukohas.<\/p>\n<p><a href=\"https:\/\/grow.ee\/en\/\">Ask for a quote<\/a> Grow maksukonsultatsioonile kodulehe kaudu ja saa oma ettev\u00f5tluskulud paika!<\/p>\n\n  \n    <div class=\"row large-columns-3 medium-columns-1 small-columns-1 slider row-slider slider-nav-reveal slider-nav-push\"  data-flickity-options='{&quot;imagesLoaded&quot;: true, &quot;groupCells&quot;: &quot;100%&quot;, &quot;dragThreshold&quot; : 5, &quot;cellAlign&quot;: &quot;left&quot;,&quot;wrapAround&quot;: true,&quot;prevNextButtons&quot;: true,&quot;percentPosition&quot;: true,&quot;pageDots&quot;: false, &quot;rightToLeft&quot;: false, &quot;autoPlay&quot; : false}' >\n\n  <div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/juhi-kaugtood-valismaalt\/\" class=\"plain\" aria-label=\"Manage remote work from abroad \u2013 prevent the emergence of a permanent location with these tips!\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"164\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-720x393.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-768x419.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine.png 1408w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/juhi-kaugtood-valismaalt\/\" class=\"plain\">Manage remote work from abroad \u2013 prevent the emergence of a permanent location with these tips!<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/03\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tRemote work for a driver from abroad is not just a convenience - read how to drive smartly and avoid tax risks.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\" aria-label=\"Talk to an accountant \u2013 avoid additional costs\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-1536x864.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-2048x1152.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-18x10.jpg 18w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\">Talk to an accountant \u2013 avoid additional costs<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tEarly communication with an accountant will help avoid surprises and find better solutions for your business.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/kuidas-valtida-topeltmaksustamist\/\" class=\"plain\" aria-label=\"How to avoid double taxation if the holding is less than 10%?\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-300x169.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-1536x864.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-18x10.jpg 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine.jpg 1920w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/kuidas-valtida-topeltmaksustamist\/\" class=\"plain\">How to avoid double taxation if the holding is less than 10%?<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">17\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tDividends received from an Estonian company with a holding of less than 101% may result in double taxation.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Business expenses are one of the biggest costs for any company, but questions still arise about how to tax them.<\/p>","protected":false},"author":10,"featured_media":7583,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,7],"tags":[],"class_list":["post-7581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","category-raamatupidamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/7581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/comments?post=7581"}],"version-history":[{"count":2,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/7581\/revisions"}],"predecessor-version":[{"id":13803,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/7581\/revisions\/13803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media\/7583"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=7581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/categories?post=7581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/tags?post=7581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}