{"id":4667,"date":"2025-12-28T00:00:09","date_gmt":"2025-12-28T00:00:09","guid":{"rendered":"https:\/\/punamoon.ee\/?p=4667"},"modified":"2025-12-28T13:40:28","modified_gmt":"2025-12-28T13:40:28","slug":"kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis","status":"publish","type":"post","link":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/","title":{"rendered":"Kingituste ja ettev\u00f5tte pidude kulude maksustamine Eestis. Aasta 2026."},"content":{"rendered":"[vc_row][vc_column][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][vc_column_text css=&#8221;.vc_custom_1733603082394{margin-bottom: 0px !important;}&#8221;]Aasta l\u00f5pp on rikkalik p\u00fchade poolest. Paljudes ettev\u00f5tetes on traditsiooniks korraldada t\u00f6\u00f6tajatele j\u00f5ulupidusid ja lastele &#8220;j\u00f5ulupidusid&#8221;. Kingitused klientidele ja \u00e4ripartneritele p\u00fchade puhul on paljudele ettev\u00f5tetele muutunud viisakuse normiks. Sageli on kingitusteks ettev\u00f5tte s\u00fcmboolikaga reklaamtooted, n\u00e4iteks kruusid, kalendrid ja m\u00e4rkmikud. Pole ime, et praktikas tekivad paljudes organisatsioonides k\u00fcsimused selle kohta, kuidas kingitusi t\u00f6\u00f6tajatele ja partneritele maksustatakse ning kas sellised kulutused tasub ettev\u00f5tte kuludesse kanda.<\/p>\n<p>Selleks, et vastata neile k\u00fcsimustele ja aidata maksualaseid riske minimeerida, k\u00e4sitleme selles artiklis, mida Eesti seadus \u00fctleb:<\/p>\n<ul>\n<li><a href=\"#podarki\">kingituste maksustamise kohta,<\/a><\/li>\n<li><a href=\"#prazdnik\">pidustuste kulude kohta,<\/a><\/li>\n<li><a href=\"#logo\">reklaami eesm\u00e4rgil edastatud toodete kohta.<\/a><a id=\"podarki\"><\/a><\/li>\n<\/ul>\n[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>\u041f\u043e\u0434\u0430\u0440\u043a\u0438<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1766928911001{margin-bottom: 0px !important;}&#8221;]Kingituste maksustamisel on oluline arvestada, kellele need on m\u00f5eldud. \u00dcldjuhul maksustatakse kingitusi ettev\u00f5tte tulumaksuga m\u00e4\u00e4ras <strong>28,20% (22\/78)<\/strong>. See reegel kehtib kingituste puhul, mis tehakse klientidele ja \u00e4ripartneritele.<\/p>\n<p>Kingitusi, mis tehakse oma t\u00f6\u00f6tajatele ja nende lastele, peetakse erisoodustuseks ning need maksustatakse maksum\u00e4\u00e4radega \u00a0<strong>33% ja 28,20% (22\/78)<\/strong>. Maksude kogusumma on v\u00f5rreldav t\u00f6\u00f6tasumaksudega. Erinevus seisneb selles, et erisoodustusmaksude alusel makstud maksud ei ole seotud konkreetse t\u00f6\u00f6tajaga, mis t\u00e4hendab, et need ei kajastu hiljem haigus- ja puhkusetoetustes, vanemah\u00fcvitisel, koondamish\u00fcvitisel ega teistes sotsiaalsetes h\u00fcvedes.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kingitusteks ei loeta ja seega ei maksustata:<\/strong><\/p>\n<ul>\n<li>ettev\u00f5tte m\u00fc\u00fcdava toodangu n\u00e4idised;<\/li>\n<li>kulud, millel pole tarbija jaoks materiaalset v\u00e4\u00e4rtust (n\u00e4iteks \u00f5hupall, plakat, reklaamleht jne);<\/li>\n<li>reklaami eesm\u00e4rgil tehtud kingitus, mille v\u00e4\u00e4rtus ei \u00fcleta <strong>21\u00a0eurot<\/strong> ilma k\u00e4ibemaksuta;<\/li>\n<li>lootusetu n\u00f5ude v\u00f5i varastatud kauba mahakandmine;<\/li>\n<li>sponsorlus, mille eesm\u00e4rgiks on ettev\u00f5tte reklaamimine (on vaja t\u00f5endada, et reklaam toimus);<\/li>\n<li>antud soodustused.<\/li>\n<\/ul>\n<p>Kingituste ja annetuste maksustamine mittetulundus\u00fchingutele ja heategevusfondidele toimub erireeglite j\u00e4rgi. T\u00e4psemalt saab lugeda <a href=\"http:\/\/punamoon.ee\/Korporativnye-uslugi\/nalogooblozhenie-pozhertvovanie\/\" target=\"_blank\" rel=\"noopener\">SIIN.<\/a><a id=\"logo\"><\/a>[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;http:\/\/punamoon.ee\/Korporativnye-uslugi\/nalogooblozhenie-pozhertvovanie\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]Annetuste maksustamine[\/mk_button][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Reklaamtooted<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1766929025660{margin-bottom: 0px !important;}&#8221;]<a id=\"reklama\"><\/a>Kui reklaami eesm\u00e4rgil edastatava kingituse v\u00e4\u00e4rtus ei \u00fcleta <strong>21 eurot<\/strong>\u00a0ilma k\u00e4ibemaksuta ja kingitus on reklaamilise iseloomuga, siis ei teki kohustust tasuda tulumaksu. S\u00fcmboolika lisamise maksumus toodetele ei suurenda kingituse v\u00e4\u00e4rtust; selle teenuse maksumust k\u00e4sitletakse eraldi reklaamikuluna.<\/p>\n<p><strong>N\u00e4iteks<\/strong> ostis ettev\u00f5te oma klientidele kruuse. Kruusidele on lisatud ettev\u00f5tte logo. Kruusi maksumus ilma k\u00e4ibemaksuta on 19,50 eurot, logo lisamise teenuse maksumus on 2 eurot. Kuigi reklaamtoote koguv\u00e4\u00e4rtus on 21,50 eurot, mis \u00fcletab maksuvaba piiri 21 eurot, ei ole vaja makse deklareerida ega tasuda tulumaksu. Arvatakse, et ettev\u00f5tte s\u00fcmboolika lisamine ei suurenda kingituse v\u00e4\u00e4rtust kliendile, kes kingituse saab.<a id=\"prazdnik\"><\/a>[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Firmapidude kulude maksustamine<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1766929153848{margin-bottom: 0px !important;}&#8221;]Pidustuste korraldamisega seotud kulude maksustamine s\u00f5ltub samuti sellest, kes \u00fcritusel osalevad: kas ettev\u00f5tte t\u00f6\u00f6tajad ja juhtkond v\u00f5i \u00e4ripartnerid ja kliendid. Kui \u00fcritusel osalevad t\u00f6\u00f6tajad, on oluline, kas nad tulid \u00fcritusele l\u00f5\u00f5gastuma v\u00f5i t\u00f6\u00f6\u00fclesandeid t\u00e4itma.<\/p>\n<p>Seaduses on m\u00f5iste \u201ek\u00fclaliste vastuv\u00f5tukulud\u201c, mida nimetatakse ka \u201eesinduskuludeks\u201c. Vastuv\u00f5tuks peetakse s\u00fcndmust, millel on meelelahutuslik iseloom. Selliste s\u00fcndmuste n\u00e4ited on \u00e4ril\u00f5una, ettev\u00f5tte s\u00fcnnip\u00e4eva t\u00e4histamine, \u00fchine teatrisse v\u00f5i kinno minek. K\u00fclalisteks loetakse n\u00e4iteks kliente ja \u00e4ripartnereid. Ettev\u00f5tte t\u00f6\u00f6tajad ei kuulu k\u00fclaliste hulka. K\u00fclaliste vastuv\u00f5tukulude alla kuuluvad kulutused toitlustusele, majutusele, transpordile ja meelelahutusele.<\/p>\n<p>Vaatame k\u00f5igepealt maksustamise korda, kui \u00fcritus korraldatakse klientidele ja \u00e4ripartneritele. Sellise \u00fcrituse kulud loetakse osaliselt ettev\u00f5tlusega seotud kuludeks, mist\u00f5ttu seadus n\u00e4eb nende osas ette maksusoodustuse summas 50 eurot kuus. Kui ettev\u00f5ttel on t\u00f6\u00f6tajaid, lisandub 50 eurole 2% brutopalgafondist. Maksusoodustus on kumulatiivne, mis t\u00e4hendab, et kasutamata soodustuse summad liidetakse aasta jooksul. Uue aasta alguses maksusoodustus nullitakse ja algab uus arvestus.<\/p>\n<p>Ettev\u00f5te v\u00f5ib teha kulutusi klientide ja k\u00fclaliste vastuv\u00f5tmiseks ning mitte maksta makse seadusega etten\u00e4htud ulatuses, st soodustuse piires. Kulud klientide ja k\u00fclaliste vastuv\u00f5tuks, mis \u00fcletavad seadusega etten\u00e4htud maksusoodustuse piirm\u00e4\u00e4rad, maksustatakse m\u00e4\u00e4raga 22\/78 v\u00f5i 28.2%.<\/p>\n<p>Praktika n\u00e4itab, et sellistel meelelahutus\u00fcritustel viibivad reeglina ka ettev\u00f5tte t\u00f6\u00f6tajad. Kui ettev\u00f5te korraldab oma t\u00f6\u00f6tajatele peo, loetakse kulud erisoodustuseks ning need maksustatakse m\u00e4\u00e4radega 33% ja 22\/78 ehk 28,2%. See reegel kehtib nii ettev\u00f5tte juhtkonna, t\u00f6\u00f6tajate, kui ka nende abikaasade, laste ja teiste sugulaste suhtes.<\/p>\n<p>Kui t\u00f6\u00f6taja osaleb \u00fcritusel t\u00f6\u00f6\u00fclesannete t\u00e4itmiseks (n\u00e4iteks autojuhina, ettekandjana, kokana, t\u00f5lgina), siis sellisel juhul ei ole tegemist erisoodustuse ega ettev\u00f5tlusega mitteseotud kuludega.[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]Raamatupidamisteenused[\/mk_button][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Kokkuv\u00f5te<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733604048033{margin-bottom: 0px !important;}&#8221;]Kahtlemata tuleb iga juhtumit k\u00e4sitleda eraldi. N\u00e4iteks ei saa v\u00f5rrelda \u00fchist teatrik\u00fclastust ja \u00e4ril\u00f5unat. Teatrietenduse ajal ei saa ettev\u00f5tte t\u00f6\u00f6taja t\u00e4ita oma t\u00f6\u00f6\u00fclesandeid, seega loetakse ettev\u00f5tte poolt tasutud teatripilet erisoodustuseks. T\u00f6\u00f6tajatele pakutav toit maksustatakse alati maksudega.<\/p>\n<p>Samuti tuleb arvestada, et Maksu- ja Tolliamet v\u00f5ib n\u00f5uda t\u00e4psustavat teavet ja dokumente, n\u00e4iteks kingituse saajate nimekirja ning nende kinnitusi kingituse k\u00e4ttesaamise kohta. Vajaduse korral peab ettev\u00f5te olema valmis t\u00f5endama, kes said kingitusi ja kes osalesid \u00fcritustel.[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1733604074962{margin-bottom: 0px !important;}&#8221;]<strong>Ait\u00e4h, et lugesite l\u00f5puni! Kui artikkel meeldis, jagage seda s\u00f5pradega!<\/strong>[\/vc_column_text][vc_facebook css=&#8221;.vc_custom_1733604387929{margin-right: 10px !important;margin-left: 340px !important;border-right-width: 10px !important;border-left-width: 10px !important;padding-right: 10px !important;padding-left: 10px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1733604093945{margin-bottom: 0px !important;}&#8221;]Materjalide autor ja omanik on PUNAMOON O\u00dc. Materjalide uuesti tr\u00fckkimine ei ole lubatud. Materjalide jagamine internetis on lubatud ainult aktiivse lingina artiklile.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1733604141475{margin-bottom: 0px !important;}&#8221;]Pakume raamatupidamis-, juriidilisi ja migratsiooniteenuseid. Teenuse tellimiseks saate t\u00e4ita vormi allpool.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733604265111{margin-bottom: 0px !important;}&#8221;]<div data-uniq='69daf7bda756b' class='uniq-69daf7bda756b formcraft-css form-live align-center'><script> window.formcraftLogic = window.formcraftLogic || {}; window.formcraftLogic[3] = []; <\/script><div class=\"fc-pagination-cover fc-pagination-1\">\n\t\t\t\t<div class=\"fc-pagination width-100\">\n\t\t\t\t\t<!-- ngRepeat: page in Builder.FormElements track by $index --><div class=\"pagination-trigger \" data-index=\"0\">\n\t\t\t\t\t\t<span class=\"page-number\"><span >1<\/span><\/span>\n\t\t\t\t\t\t<span class=\"page-name \"><\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/div><!-- end ngRepeat: page in Builder.FormElements track by $index -->\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t<style scoped=\"scoped\" >\n\t\t\t@media (max-width : 480px) {\n\t\t\t\t.fc_modal-dialog-3 .fc-pagination-cover .fc-pagination\n\t\t\t\t{\n\t\t\t\t\tbackground-color: #fb503b !important;\n\t\t\t\t}\n\t\t\t}\n\t\t\t\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .submit-cover .submit-button,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .fileupload-cover .button-file,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover .button,\n\t\t\t.formcraft-datepicker .ui-datepicker-header,\n\t\t\t.formcraft-datepicker .ui-datepicker-title\n\t\t\t{\n\t\t\t\tbackground: #381f1b;\n\t\t\t\tcolor: #fff;\n\t\t\t}\n\t\t\t.formcraft-datepicker td .ui-state-active,\n\t\t\t.formcraft-datepicker td .ui-state-hover,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .slider-cover .ui-slider-range\n\t\t\t{\n\t\t\t\tbackground: #381f1b;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-header,\n\t\t\t.formcraft-css .fc-form .field-cover>div.full hr\n\t\t\t{\n\t\t\t\tborder-color: #311b17;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-prev:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-next:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker select.ui-datepicker-month:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker select.ui-datepicker-year:hover\n\t\t\t{\n\t\t\t\tbackground-color: #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-pagination>div.active .page-number,\n\t\t\t.formcraft-css .form-cover-builder .fc-pagination>div:first-child .page-number\n\t\t\t{\n\t\t\t\tbackground-color: #fb503b;\n\t\t\t\tcolor: #fff;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker table.ui-datepicker-calendar th,\n\t\t\t#ui-datepicker-div.formcraft-datepicker table.ui-datepicker-calendar td.ui-datepicker-today a,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .star-cover label,\n\t\t\thtml .formcraft-css .fc-form.label-floating .form-element .field-cover.has-focus>span,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .customText-cover a,\n\t\t\t.formcraft-css .prev-next>div span:hover\n\t\t\t{\n\t\t\t\tcolor: #381f1b;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .customText-cover a:hover\n\t\t\t{\n\t\t\t\tcolor: #311b17;\n\t\t\t}\n\t\t\thtml .formcraft-css .fc-form.fc-form-3.label-floating .form-element .field-cover > span\n\t\t\t{\n\t\t\t\tcolor: #666666;\n\t\t\t}\n\t\t\thtml .formcraft-css .fc-form .final-success .final-success-check {\n\t\t\t\tborder: 2px solid #666666;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"text\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"email\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"password\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"tel\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover textarea,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover select,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover .time-fields-cover,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover .awesomplete ul\n\t\t\t{\n\t\t\t\tcolor: #777;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"text\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"password\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"email\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"radio\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"checkbox\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"tel\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover select,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover textarea\n\t\t\t{\n\t\t\t\tbackground-color: #fafafa;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"radio\"]:checked,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"checkbox\"]:checked {\n\t\t\t\tborder-color: #311b17;\n\t\t\t\tbackground: #381f1b;\t\t\t\t\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .star-cover label .star\n\t\t\t{\n\t\t\t\ttext-shadow: 0px 1px 0px #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .slider-cover .ui-slider-range\n\t\t\t{\n\t\t\t\tbox-shadow: 0px 1px 1px #311b17 inset;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .fileupload-cover .button-file\n\t\t\t{\n\t\t\t\tborder-color: #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"password\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"email\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"tel\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"text\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html textarea:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html select:focus\n\t\t\t{\n\t\t\t\tborder-color: #381f1b;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html .field-cover .is-read-only:focus {\n\t\t\t\tborder-color: #ccc;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3\t\t\t{\n\t\t\t\tfont-family: inherit;\n\t\t\t}\n\t\t\t@media (max-width : 480px) {\n\t\t\t\thtml .dedicated-page,\n\t\t\t\thtml .dedicated-page .formcraft-css .fc-pagination > div.active\n\t\t\t\t{\n\t\t\t\t\tbackground: #fb503b;\n\t\t\t\t}\n\t\t\t}\n\t\t<\/style>\n\t\t<div class=\"form-cover\">\n\t\t\t<form data-auto-scroll=\"\" data-no-message-redirect=\"\" data-thousand=\"\" data-decimal=\".\" data-delay=\"\" data-id=\"3\" class=\"fc-form fc-form-3 align- fc-temp-class save-form- dont-submit-hidden- remove-asterisk- icons-hide- disable-enter- label-placeholder field-border-visible frame-visible field-alignment-left\" style=\"width: 922px; color: #666666; font-size: 100%; background: #fb503b\">\n\t\t\t\t<!-- ngRepeat: page in Builder.FormElements track by $index --><div class=\"form-page form-page-0\" data-index=\"0\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"form-page-content      ng-not-empty\">\n\t\t\t\t\t\t<div data-identifier=\"field1\" data-index=\"0\" style=\"width: 25%\" class=\" form-element form-element-field1 options-false form-element-0 default-false form-element-type-oneLineText is-required-true odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Nimi<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input type=\"text\" placeholder=\"Nimi\" make-read-only=\"\" data-field-id=\"field1\" name=\"field1[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"true\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-person\">person<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field4\" data-index=\"1\" style=\"width: 25%\" class=\" even form-element form-element-field4 options-false form-element-1 default-false form-element-type-oneLineText is-required-false -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Firma<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input type=\"text\" placeholder=\"Firma\" make-read-only=\"\" data-field-id=\"field4\" name=\"field4[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"false\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-business_center\">business_center<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field3\" data-index=\"2\" style=\"width: 25%\" class=\" form-element form-element-field3 options-false form-element-2 default-false form-element-type-email is-required-true odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"email-cover field-cover  \"><span class=\"sub-label-true\"><span class=\"main-label\"><span >E-post<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input placeholder=\"E-post\" data-field-id=\"field3\" type=\"text\" data-val-type=\"email\" make-read-only=\"\" data-is-required=\"true\" name=\"field3\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-original-title=\"\"><i class=\"formcraft-icon\">email<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field2\" data-index=\"3\" style=\"width: 25%\" class=\" even form-element form-element-field2 options-false form-element-3 default-false form-element-type-oneLineText is-required-true -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Kontakttelefon<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input type=\"text\" placeholder=\"Kontakttelefon\" make-read-only=\"\" data-field-id=\"field2\" name=\"field2[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"true\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-phone\">phone<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field5\" data-index=\"4\" style=\"width: 100%\" class=\" form-element form-element-field5 options-false form-element-4 default-false form-element-type-dropdown is-required-false odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"dropdown-cover field-cover autocomplete-type- \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Teenus<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><select data-is-required=\"false\" class=\"validation-lenient\" data-field-id=\"field5\" name=\"field5\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"hover\" data-html=\"true\" data-original-title=\"\"><option value=\"\" class=\" \">Mis teenus huvitab Teid?<\/option><option value=\"Ettev\u00f5tte registreerimine Eestis\" class=\" \">Ettev\u00f5tte registreerimine Eestis<\/option><option value=\"Muudatuste tegemine \u00e4riregistris\" class=\" \">Muudatuste tegemine \u00e4riregistris<\/option><option value=\"Raamatupidamisteenused\" class=\" \">Raamatupidamisteenused<\/option><option value=\"Juriidilised teenused\" class=\" \">Juriidilised teenused<\/option><option value=\"Ettev\u00f5tte registreerimine Soomes\" class=\" \">Ettev\u00f5tte registreerimine Soomes<\/option><option value=\"Muu \u00e4riteenus\" class=\" \">Muu \u00e4riteenus<\/option><\/select><input type=\"text\"><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field6\" data-index=\"5\" style=\"width: 100%\" class=\" even form-element form-element-field6 options-false form-element-5 default-false form-element-type-textarea is-required-false -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"textarea-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Teade<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><textarea data-field-id=\"field6\" placeholder=\"Teade\" class=\"validation-lenient\" name=\"field6\" value=\"\" rows=\"5\" data-min-char=\"\" data-max-char=\"\" data-is-required=\"false\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-original-title=\"\" style=\"min-height: 127.483px\"><\/textarea><div class=\"count-\"><span class=\"current-count\">0<\/span> \/ <span class=\"max-count \"><\/span><\/div><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field7\" data-index=\"6\" style=\"width: 100%\" class=\" form-element form-element-field7 options-false form-element-6 default-false form-element-type-submit is-required-false odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><div class=\"align-right wide-false submit-cover field-cover\"><button type=\"submit\" class=\"button submit-button\"><span class=\"text \">SAADA<\/span><span class=\"spin-cover\"><i style=\"color:\" class=\"loading-icon icon-cog animate-spin\"><\/i><\/span><\/button><\/div><div class=\"submit-response \"><\/div><label ><input type=\"text\" class=\"required_field\" name=\"website\" autocomplete=\"maple-syrup-pot\"><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- end ngRepeat: page in Builder.FormElements track by $index -->\n\t\t\t<\/form>\n\t\t\t<div class=\"prev-next prev-next-1\" style=\"width: 922px; color: #666666; font-size: 100%; background: #fb503b\">\n\t\t\t\t<div>\n\t\t\t\t\t\n\t\t\t\t\t<span class=\"inactive page-prev \"><i class=\"formcraft-icon\">keyboard_arrow_left<\/i>Previous<\/span><\/div>\n\t\t\t\t<div>\n\t\t\t\t\t\n\t\t\t\t\t<span class=\"page-next \">Next<i class=\"formcraft-icon\">keyboard_arrow_right<\/i><\/span><\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][vc_column_text css=&#8221;.vc_custom_1733603082394{margin-bottom: 0px !important;}&#8221;]Aasta l\u00f5pp on rikkalik p\u00fchade poolest. Paljudes ettev\u00f5tetes on traditsiooniks korraldada t\u00f6\u00f6tajatele j\u00f5ulupidusid ja lastele &#8220;j\u00f5ulupidusid&#8221;. Kingitused klientidele ja \u00e4ripartneritele p\u00fchade puhul on paljudele ettev\u00f5tetele muutunud viisakuse normiks. Sageli on kingitusteks ettev\u00f5tte s\u00fcmboolikaga reklaamtooted, n\u00e4iteks kruusid, kalendrid ja m\u00e4rkmikud. Pole ime, et praktikas tekivad paljudes organisatsioonides k\u00fcsimused [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4685,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4667","post","type-post","status-publish","format-standard","has-post-thumbnail","placeholder-for-hentry","category-raamatupidamisteenused"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kingituste ja ettev\u00f5tte pidude kulude maksustamine Eestis. Aasta 2026. - PUNAMOON O\u00dc<\/title>\n<meta name=\"description\" content=\"Ettev\u00f5tte kingitused t\u00f6\u00f6tajatele ja partneritele ei ole pelgalt kena traditsioon, vaid ka kirjutamata reegel \u00e4riringkondades. Kuidas teha olulistele inimestele \u00e4ri jaoks t\u00e4helepanuavaldusi ja mitte maksta end l\u00f5hki maksudele? Oleme k\u00f5ik teile kenasti lahti seletanud. Kl\u00f5psake lingile ja avastage 6 viisi, kuidas n\u00e4idata t\u00e4helepanu ILMA maksusid maksmata.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LOGOGA KRUUS \u2013 KINGITUS V\u00d5I REKLAAM?\" \/>\n<meta property=\"og:description\" content=\"Ettev\u00f5tte kingitused t\u00f6\u00f6tajatele ja partneritele ei ole pelgalt kena traditsioon, vaid ka kirjutamata reegel \u00e4riringkondades. Kuidas teha olulistele inimestele \u00e4ri jaoks t\u00e4helepanuavaldusi ja mitte maksta end l\u00f5hki maksudele?Oleme k\u00f5ik teile kenasti lahti seletanud. Kl\u00f5psake lingile ja avastage 6 viisi, kuidas n\u00e4idata t\u00e4helepanu ILMA maksusid maksmata.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/\" \/>\n<meta property=\"og:site_name\" content=\"PUNAMOON O\u00dc\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/punamoon.ee\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-28T00:00:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-28T13:40:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/kingituste_ettevotte_pidude_maksustamine.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Punamoon O\u00dc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@punamoon\" \/>\n<meta name=\"twitter:site\" content=\"@punamoon\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Punamoon O\u00dc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kingituste ja ettev\u00f5tte pidude kulude maksustamine Eestis. Aasta 2026. - PUNAMOON O\u00dc","description":"Ettev\u00f5tte kingitused t\u00f6\u00f6tajatele ja partneritele ei ole pelgalt kena traditsioon, vaid ka kirjutamata reegel \u00e4riringkondades. Kuidas teha olulistele inimestele \u00e4ri jaoks t\u00e4helepanuavaldusi ja mitte maksta end l\u00f5hki maksudele? Oleme k\u00f5ik teile kenasti lahti seletanud. Kl\u00f5psake lingile ja avastage 6 viisi, kuidas n\u00e4idata t\u00e4helepanu ILMA maksusid maksmata.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/","og_locale":"et_EE","og_type":"article","og_title":"LOGOGA KRUUS \u2013 KINGITUS V\u00d5I REKLAAM?","og_description":"Ettev\u00f5tte kingitused t\u00f6\u00f6tajatele ja partneritele ei ole pelgalt kena traditsioon, vaid ka kirjutamata reegel \u00e4riringkondades. Kuidas teha olulistele inimestele \u00e4ri jaoks t\u00e4helepanuavaldusi ja mitte maksta end l\u00f5hki maksudele?Oleme k\u00f5ik teile kenasti lahti seletanud. Kl\u00f5psake lingile ja avastage 6 viisi, kuidas n\u00e4idata t\u00e4helepanu ILMA maksusid maksmata.","og_url":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/","og_site_name":"PUNAMOON O\u00dc","article_publisher":"https:\/\/www.facebook.com\/punamoon.ee\/","article_published_time":"2025-12-28T00:00:09+00:00","article_modified_time":"2025-12-28T13:40:28+00:00","og_image":[{"width":1024,"height":768,"url":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/kingituste_ettevotte_pidude_maksustamine.jpg","type":"image\/jpeg"}],"author":"Punamoon O\u00dc","twitter_card":"summary_large_image","twitter_creator":"@punamoon","twitter_site":"@punamoon","twitter_misc":{"Written by":"Punamoon O\u00dc","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#article","isPartOf":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/"},"author":{"name":"Punamoon O\u00dc","@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759"},"headline":"Kingituste ja ettev\u00f5tte pidude kulude maksustamine Eestis. Aasta 2026.","datePublished":"2025-12-28T00:00:09+00:00","dateModified":"2025-12-28T13:40:28+00:00","mainEntityOfPage":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/"},"wordCount":1241,"image":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#primaryimage"},"thumbnailUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/kingituste_ettevotte_pidude_maksustamine.jpg","articleSection":["Raamatupidamisteenused"],"inLanguage":"et-EE"},{"@type":"WebPage","@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/","url":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/","name":"Kingituste ja ettev\u00f5tte pidude kulude maksustamine Eestis. Aasta 2026. - PUNAMOON O\u00dc","isPartOf":{"@id":"https:\/\/punamoon.ee\/#website"},"primaryImageOfPage":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#primaryimage"},"image":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#primaryimage"},"thumbnailUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/kingituste_ettevotte_pidude_maksustamine.jpg","datePublished":"2025-12-28T00:00:09+00:00","dateModified":"2025-12-28T13:40:28+00:00","author":{"@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759"},"description":"Ettev\u00f5tte kingitused t\u00f6\u00f6tajatele ja partneritele ei ole pelgalt kena traditsioon, vaid ka kirjutamata reegel \u00e4riringkondades. Kuidas teha olulistele inimestele \u00e4ri jaoks t\u00e4helepanuavaldusi ja mitte maksta end l\u00f5hki maksudele? Oleme k\u00f5ik teile kenasti lahti seletanud. Kl\u00f5psake lingile ja avastage 6 viisi, kuidas n\u00e4idata t\u00e4helepanu ILMA maksusid maksmata.","breadcrumb":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#breadcrumb"},"inLanguage":"et-EE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/"]}]},{"@type":"ImageObject","inLanguage":"et-EE","@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#primaryimage","url":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/kingituste_ettevotte_pidude_maksustamine.jpg","contentUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/kingituste_ettevotte_pidude_maksustamine.jpg","width":1024,"height":768,"caption":"LOGOGA KRUUS \u2013 KINGITUS V\u00d5I REKLAAM?"},{"@type":"BreadcrumbList","@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/punamoon.ee\/et\/"},{"@type":"ListItem","position":2,"name":"Kingituste ja ettev\u00f5tte pidude kulude maksustamine Eestis. Aasta 2026."}]},{"@type":"WebSite","@id":"https:\/\/punamoon.ee\/#website","url":"https:\/\/punamoon.ee\/","name":"PUNAMOON O\u00dc","description":"Raamatupidamis-, audiitor- ning \u00f5igusalased teenused","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/punamoon.ee\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"et-EE"},{"@type":"Person","@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759","name":"Punamoon O\u00dc"}]}},"_links":{"self":[{"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/posts\/4667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/comments?post=4667"}],"version-history":[{"count":17,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/posts\/4667\/revisions"}],"predecessor-version":[{"id":5059,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/posts\/4667\/revisions\/5059"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/media\/4685"}],"wp:attachment":[{"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/media?parent=4667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/categories?post=4667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/tags?post=4667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}