{"id":288,"date":"2024-06-18T10:31:44","date_gmt":"2024-06-18T07:31:44","guid":{"rendered":"https:\/\/okservices.ee\/?p=288"},"modified":"2024-10-07T13:34:35","modified_gmt":"2024-10-07T10:34:35","slug":"spordikulud-%f0%9f%8f%80-%e2%9b%b7-ja-maksustamine","status":"publish","type":"post","link":"https:\/\/okservices.ee\/en\/spordikulud-%f0%9f%8f%80-%e2%9b%b7-ja-maksustamine\/","title":{"rendered":"Sport \ud83c\udfc0 \u26f7 costs and taxation"},"content":{"rendered":"
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Sport \ud83c\udfc0 \u26f7 costs and taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u00a0<\/p>

\u00a0<\/p>

An employer has a right to compensate an employee or a member of the board sports expenses (such as e.g. dance classes, yoga, swimming pool, public sport events etc) in the amount of 100 euros per quarter per person or 400.- per year without paying additional taxes.<\/p>

Instead of sports, employer can compensate private insurance.<\/p>

In addition to sports and insurance, there is a possibility to pay for the services of a physiotherapist, speech therapist, psychologist (appropriate certificate needed in theirs case). A complete list of tax-free services is specified in the income tax law (TuMS \u00a7 48 lg 5.5).<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Important:<\/p><\/div>

\u00a0<\/div>

\u2705 All employees should be entitled to benefits, not selectively
<\/span>\u2705 accounting must be kept for each employee separately<\/p><\/div>

\u2705 VAT cannot be deducted<\/div>
\u2705 it is important to have an invoice\/check for the service used.<\/div>
\u00a0<\/div>

If there are many employees in the company, then convenient accounting is provided, for example, by the Stebby system (former Sport ID).<\/span><\/p><\/div>

\u00a0<\/div>
Once a year (by February of the next year), a declaration of such expenses must be submitted to INF 14, Part III. Such costs do not involve additional taxes.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\u00a0 \u00a0 T\u00f6\u00f6andjal on \u00f5igus h\u00fcvitada t\u00f6\u00f6tajale v\u00f5i juhatuse liikmele spordikulud (nagu nt tantsutunnid, jooga, ujula, avalikud spordi\u00fcritused jms) 100 eurot kvartalis inimee kohta v\u00f5i 400.- aastas maksuvabalt. Spordi asemel saab kompenseerida erakindlustust Lisaks spordile ja kindlustusele saab tasuda ka f\u00fcsioterapeudi, logopeedi, ps\u00fchholoogi teenuste eest (nende puhul vajalik vastav kutsetunnistus). Maksuvabade teenuste t\u00e4ielik loetelu on […]<\/p>\n","protected":false},"author":1,"featured_media":342,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[30,29,31],"class_list":["post-288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","tag-eng","tag-est","tag-rus"],"_links":{"self":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/posts\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/comments?post=288"}],"version-history":[{"count":0,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/posts\/288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/media\/342"}],"wp:attachment":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/media?parent=288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/categories?post=288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/tags?post=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}