{"id":298,"date":"2024-06-18T10:33:28","date_gmt":"2024-06-18T07:33:28","guid":{"rendered":"https:\/\/okservices.ee\/?p=298"},"modified":"2024-10-07T13:32:49","modified_gmt":"2024-10-07T10:32:49","slug":"ettevotete-aruandlus","status":"publish","type":"post","link":"https:\/\/okservices.ee\/ru\/ettevotete-aruandlus\/","title":{"rendered":"\u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438 \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432"},"content":{"rendered":"
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\u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438 \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u041f\u043e\u0441\u043b\u0435 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0443 \u043c\u0435\u043d\u0435\u0434\u0436\u0435\u0440\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0435\u0441\u0442\u044c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043a\u0430\u0441\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0432\u044b\u043f\u043e\u043b\u043d\u0438\u0442\u044c. \u041d\u0438\u0436\u0435 \u0432\u044b \u043d\u0430\u0439\u0434\u0435\u0442\u0435 \u0441\u043f\u0438\u0441\u043e\u043a \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432. <\/span><\/p><\/div>

\u00a0<\/div>
1. \u0413\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442<\/strong><\/div><\/div>
\u00a0<\/div>

\u041a\u0430\u0436\u0434\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u0430 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442. \u041a\u0440\u0430\u0439\u043d\u0438\u0439 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 6 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430: \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0435\u0441\u043b\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0433\u043e\u0434 \u0441\u043e\u0432\u043f\u0430\u0434\u0430\u0435\u0442 \u0441 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u043c \u0433\u043e\u0434\u043e\u043c (01.01-31.12), \u0442\u043e \u043a\u0440\u0430\u0439\u043d\u0438\u0439 \u0441\u0440\u043e\u043a - 30.06. <\/span><\/p><\/div>

\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0433\u043e\u0434 \u0443\u043a\u0430\u0437\u0430\u043d \u0432 \u0443\u0441\u0442\u0430\u0432\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438. \u041f\u0435\u0440\u0432\u044b\u0439 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0439 \u043e\u0442\u0447\u0435\u0442 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0434\u043b\u0438\u043d\u0435\u0435 12 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 (\u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e 18 \u043c\u0435\u0441\u044f\u0446\u0435\u0432).<\/div>
\u00a0<\/div>
\u0413\u043e\u0434\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u0447\u0435\u0440\u0435\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u041a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430<\/u><\/a>.<\/u><\/div><\/div>
\u00a0<\/div>
\u00a0<\/span><\/div><\/div>
2. \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f TSD<\/strong><\/div>
\u00a0<\/div>

\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f TSD \u0441\u0432\u044f\u0437\u0430\u043d\u0430 \u0441 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0435\u0439 \u0432\u044b\u043f\u043b\u0430\u0442 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b \u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432, \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u043b\u044c\u0433\u043e\u0442, \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0441 \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c, \u043f\u043e\u0434\u0430\u0440\u043a\u043e\u0432, \u043f\u043e\u0436\u0435\u0440\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0439 \u0438 \u0442.\u0434. \u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043c\u043e\u0436\u043d\u043e \u043d\u0430\u0439\u0442\u0438 \u043d\u0430 \u0441\u0430\u0439\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0430<\/u><\/a> . <\/span><\/p><\/div>

\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f TSD \u043d\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f<\/strong> \u0437\u0430\u043f\u043e\u043b\u043d\u044f\u0442\u044c, \u0435\u0441\u043b\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043d\u0435 \u0432\u043e\u0437\u043d\u0438\u043a\u043b\u043e \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430.<\/div>
\u00a0<\/div>
\u041a\u0440\u0430\u0439\u043d\u0438\u0439 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 TSD \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u2014 10-\u0435 \u0447\u0438\u0441\u043b\u043e \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430. \u041a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u0441\u043e \u0441\u0440\u043e\u043a\u0430\u043c\u0438 \u043c\u043e\u0436\u043d\u043e \u043d\u0430\u0439\u0442\u0438 \u0437\u0434\u0435\u0441\u044c<\/u><\/a>.<\/div>
\u00a0<\/div>
\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e TSD \u043c\u043e\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0447\u0435\u0440\u0435\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0430<\/u><\/a> .<\/div><\/div>
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\u00a0<\/span><\/div><\/div>
3. \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u041d\u0414\u0421<\/strong><\/div>
\u00a0<\/div>

\u0422\u043e\u043b\u044c\u043a\u043e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u043d\u043e\u043c\u0435\u0440\u043e\u043c \u041d\u0414\u0421 \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u043f\u043e \u041d\u0414\u0421 (\"KMD\"). <\/span><\/p><\/div>

\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u041d\u0414\u0421 \u0434\u043e\u043b\u0436\u043d\u0430 \u0431\u044b\u0442\u044c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0430 \u0432 \u043b\u044e\u0431\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435, \u0442.\u0435. \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043d\u0435 \u0432\u0435\u043b\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430.<\/div>
\u00a0<\/div>
\u041a\u0440\u0430\u0439\u043d\u0438\u0439 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u041d\u0414\u0421 \u0438 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u2014 20 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430. \u041a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u0441\u043e \u0441\u0440\u043e\u043a\u0430\u043c\u0438 \u043c\u043e\u0436\u043d\u043e \u043d\u0430\u0439\u0442\u0438 \u0437\u0434\u0435\u0441\u044c<\/u><\/a>.<\/div><\/div>
\u00a0<\/div>
\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u041d\u0414\u0421 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u0447\u0435\u0440\u0435\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0430<\/u><\/a> .<\/div><\/div>
\u00a0<\/div>
\u00a0<\/span><\/div><\/div>
4. Alusdokumendid<\/strong><\/div>
\u00a0<\/div>

Igal tehingul peab olema t\u00f5endav dokument. See n\u00f5ue tuleneb raamatupidamise seaduse \u00a7-st 12. Dokumente tuleb s\u00e4ilitada 7 aastat. Paberkandjal dokumentide hoidmise kohustust ei ole, kui need on elektroonilisel kujul k\u00e4ttesaadavad. <\/span><\/p><\/div>

Palgaga seotud lepinguid tuleb s\u00e4ilitada 10 aastat p\u00e4rast lepingu l\u00f5petamist (t\u00f6\u00f6lepingu seadus \u00a7 5).<\/div>
\u00a0<\/div>
Alusdokumendiks v\u00f5ib olla leping (nt laenude puhul), arve (m\u00fc\u00fckide ja ostude puhul), pangakonto v\u00e4ljatr\u00fckk (pangatasude puhul).<\/div><\/div>
\u00a0<\/div>
\u00a0<\/span><\/div><\/div>
5. Statistika<\/strong><\/div>
\u00a0<\/div>

M\u00f5ned ettev\u00f5tted peavad esitama Eesti Statistikaametile statistilisi aruandeid. Selle n\u00f5ude alla kuuluvad \u00fcldjuhul \u00fcle 50 t\u00f6\u00f6tajaga ettev\u00f5tted. M\u00f5nel juhul s\u00f5ltub n\u00f5ue k\u00e4ibest v\u00f5i muudest andmetest. <\/span><\/p><\/div>

Kas teie ettev\u00f5te on kohustatud esitama Statistikaametile aruandeid, saab \u00fcle kontrollida nende kodulehel men\u00fc\u00fcpunktist \u201eEsita andmed \u2013 \u201eAndmete esitamise kohustus\u201d<\/u><\/a>. Enne sellise kohustuse tekkimist teavitab Statistikaamet ettev\u00f5tet e-posti teel.<\/div>
\u00a0<\/div>
Andmeid saab esitada kasutades elektroonilist andmete esitamise keskkonda eSTAT<\/u><\/a>.<\/div><\/div>
\u00a0<\/div>
\u00a0<\/span><\/div><\/div>
6. T\u00f6\u00f6tajatega seotud aruandlus:<\/strong><\/div>
\u00a0<\/div>

6.1 Aruanded haigekassale <\/strong><\/span><\/p><\/div>

\u00a0<\/div>

T\u00f6\u00f6v\u00f5imetuse korral tuleb t\u00f6\u00f6andjal esitada t\u00f6\u00f6v\u00f5imetuslehte<\/u><\/a>.<\/span><\/p><\/div>

\u00a0<\/div>
6.2 T\u00f6\u00f6tamise registreerimine<\/strong><\/div><\/div>
\u00a0<\/div>

T\u00f6\u00f6andjana peab oma t\u00f6\u00f6tajad registreerima t\u00f6\u00f6tamise registris<\/u><\/a> maksuameti kodulehe kaudu.T\u00f6\u00f6le asumine tuleb fikseerida hiljemalt t\u00f6\u00f6taja t\u00f6\u00f6le asumise hetkeks.<\/span><\/p><\/div>

\u00a0<\/div>
\u00a0<\/span><\/div><\/div>
7. Muu<\/strong><\/div>
\u00a0<\/div>

S\u00f5ltuvalt ettev\u00f5tte valdkonnast v\u00f5ib olla ka muid kohustuslikke aruandlusi.<\/span><\/p><\/div>

\u00a0<\/div>
P.S.<\/strong> Kui vajate antud teema kohta rohkem info, siis on meil teie jaoks ette valmistatud video-loeng<\/strong>, mis on leitav \u0437\u0434\u0435\u0441\u044c<\/u><\/strong><\/a>.<\/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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<\/div>\n\t\t<\/div>\n\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<\/div>","protected":false},"excerpt":{"rendered":"

P\u00e4rast ettev\u00f5tte loomist tekib ettev\u00f5tte juhil teatud aruandluse kohustused, mida tuleb t\u00e4ita. Altpoolt leiate kohustuslike aruannete nimekirja. \u00a01. Aastaaruanne\u00a0 Igal ettev\u00f5ttel on majandusaasta aruande esitamise kohustus. Esitamise t\u00e4htaeg on 6 kuud p\u00e4rast majandusaasta l\u00f5ppemist: nt kui majandusaasta on sama mis kalendriaasta (01.01-31.12) siis on t\u00e4htajaks 30.06. Majandusaasta on m\u00e4rgitud ettev\u00f5tte p\u00f5hikirjas. Esimene ja viimane aruanne […]<\/p>\n","protected":false},"author":1,"featured_media":356,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[30,29,31],"class_list":["post-298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-raamatupidamine","tag-eng","tag-est","tag-rus"],"_links":{"self":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts\/298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/comments?post=298"}],"version-history":[{"count":0,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts\/298\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/media\/356"}],"wp:attachment":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/media?parent=298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/categories?post=298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/tags?post=298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}