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29.10.2012 Esmaspäev

Millal tuleb arvestada pöördkäibemaksu?

Seletage palun, millal tuleb pöördkäibemaksu arvestada? Näiteks, kui ostame kaupa Soome firmast (VAT nr olemas), kaup Eestisse ei tule, läheb Soomest otse Hollandisse. Või ... Ostame Norra firmast (VAT nr olemas), kaup Eestisse ei tule, vaid läheb otse Norrast Hollandisse. Kas on vaja arvestada?

Vastab Sigrid Polli, maksuspetsialist, Deloitte Advisory:

Pöördmaksustamine toimuks esimese näite puhul (s.o Eesti käibemaksukohustuslane soetab kauba Soomest, sealjuures liigub kaup otse Hollandisse), kuna KMS-i mõttes on tegemist kauba ühendusesisese soetusega (vt KMS § 8 lg 5). Samas võidakse kaup maksustada ka selles liikmesriigis, kuhu kaup toimetati (selles näites Hollandis). Kui Eesti maksukohustuslane tõendab, et käibemaks on tasutud kauba sihtkohariigis, ei ole tal kohustust Eestis käibemaksu tasuda ning juba esitatud Eesti käibedeklaratsioon antud tehingu pöördmaksustamise osas tuleks sel juhul parandada.
Teie poolt teise näite all kirjeldatud olukord ei kajastuks Eesti käibemaksukohustuslase käibearvestuses üldse, tegemist on kauba impordiga Hollandis.
Eesti äriühingu võimaliku registreerimiskohustuse osas Hollandis peaksite uurima vastava riigi pädevatest asutustest.

2 mmentaari

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