{"id":4755,"date":"2025-12-28T00:00:57","date_gmt":"2025-12-28T00:00:57","guid":{"rendered":"https:\/\/punamoon.ee\/?p=4755"},"modified":"2025-12-28T11:57:57","modified_gmt":"2025-12-28T11:57:57","slug":"ettevottes-tehtavad-toidukulud-ja-maksud-eestis","status":"publish","type":"post","link":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/","title":{"rendered":"Ettev\u00f5ttes tehtavad toidukulud ja maksud Eestis. Aasta 2026."},"content":{"rendered":"[vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733676846341{margin-bottom: 0px !important;}&#8221;]Ettev\u00f5tjal tasub olla v\u00e4ga ettevaatlik, enne kui ta v\u00f5tab ettev\u00f5tte kuludesse s\u00f6\u00f6giarveid, kuna see v\u00f5ib kaasa tuua makse v\u00f5i maksualaseid riske.[\/vc_column_text][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_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>SISU<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733676923489{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li><a href=\"#eda1\">Milliseid maksusoodustusi n\u00e4eb seadus ette seoses toitlustamisega?<\/a><\/li>\n<li><a href=\"#eda2\">Toit oma t\u00f6\u00f6tajatele ja juhatuse liikmetele<\/a><\/li>\n<li><a href=\"#eda3\">Toit l\u00e4hetuses<\/a><\/li>\n<li><a href=\"#eda4\">K\u00f5ik s\u00f5ltub hinnakujundusest<\/a><a id=\"eda1\"><\/a><\/li>\n<\/ul>\n[\/vc_column_text][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_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Milliseid maksusoodustusi n\u00e4eb seadus ette seoses toitlustamisega?<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1766923010490{margin-bottom: 0px !important;}&#8221;]Seadus n\u00e4eb ette maksusoodustuse summas 50 eurot kuus klientide, partnerite ja k\u00fclaliste vastuv\u00f5tukulude (toit, meelelahutus, transport) katmiseks. Maksusoodustus ei laiene ettev\u00f5tte t\u00f6\u00f6tajatele ega juhatuse liikmetele. Klientide toitlustuskulud, mis j\u00e4\u00e4vad 50 euro piiresse kuus, ei kuulu maksustamisele. Maksukohustust ei teki, kuid tekib kohustus selliseid kulusid igakuiselt deklareerida.<\/p>\n<p>Huvitav on see, et kui seda maksusoodustust ei kasutata, siis see \u201ekoguneb\u201d kalendriaasta jooksul:<\/p>\n<ul>\n<li>Jaanuaris \u2013 50 eurot<\/li>\n<li>Veebruaris \u2013 100 eurot<\/li>\n<li>M\u00e4rtsis \u2013 150 eurot<br \/>\n\u2026<\/li>\n<li>Detsembris \u2013 600 eurot.<\/li>\n<\/ul>\n<p>Maksusoodustus \u201enullitakse\u201d uue kalendriaasta alguses ja algab uus arvestus. Seega, kui maksusoodustust aasta jooksul ei kasutata, saab detsembris kliente (MITTE ennast ega oma t\u00f6\u00f6tajaid) ja k\u00fclalisi kostitada summas 600 eurot ilma t\u00e4iendava maksustamiseta. \u00c4rge unustage selliseid kulusid deklareerida kassap\u00f5hiselt (kui kulu on tasutud).<\/p>\n<p>Kui teie ettev\u00f5ttel on t\u00f6\u00f6tajad, siis maksusoodustuse summa suureneb. Klientide vastuv\u00f5tu ja toitlustuse kulutusi saab teha ilma t\u00e4iendava maksustamiseta summas, mis vastab 2%-le sotsiaalmaksuga maksustatavatest v\u00e4ljamaksetest (n\u00e4iteks deklareeritud palgast). Selle maksusoodustuse osa puhul kehtivad samad reeglid:<\/p>\n<ul>\n<li>Maksusoodustus koguneb \u00fche kalendriaasta jooksul.<\/li>\n<li>Uus arvestus algab uue aastaga.<\/li>\n<li>Kulud toidule ja k\u00fclaliste vastuv\u00f5tule tuleb deklareerida.<\/li>\n<li>Kulude t\u00f5endamiseks on vajalikud dokumendid ja t\u0161ekid.<\/li>\n<\/ul>\n<p>Klientide ja k\u00fclaliste vastuv\u00f5tukulud, mis \u00fcletavad seadusega etten\u00e4htud maksusoodustusi, maksustatakse m\u00e4\u00e4raga 22\/78 v\u00f5i 28,2%.<a id=\"eda2\"><\/a>[\/vc_column_text][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;http:\/\/punamoon.ee\/Korporativnye-uslugi\/vnimanie-nalogovye-lgoty\/&#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;]LUGEGE TEISTE MAKSUSOODUSTUSTE KOHTA[\/mk_button][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Toit oma t\u00f6\u00f6tajatele ja juhatuse liikmetele<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1766923034608{margin-bottom: 0px !important;}&#8221;]Seadus ei n\u00e4e ette mingeid leevendusi ettev\u00f5tte t\u00f6\u00f6tajate ja juhatuse liikmete toitlustamise osas. Kogu \u201eoma inimeste\u201d toit maksustatakse 33% ja 22\/78 m\u00e4\u00e4raga. Maksukoormus on ligikaudu v\u00f5rdne palgamaksudega. Halb on see, et makstud maksud ei ole isikustatud, st teie t\u00f6\u00f6tajatel ei ole sellistelt maksudelt \u00f5igust sotsiaalsetele h\u00fcvedele (haigusraha, vanemah\u00fcvitis).<a id=\"eda3\"><\/a>[\/vc_column_text][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_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Toit l\u00e4hetuses<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733677329303{margin-bottom: 0px !important;}&#8221;]V\u00e4lisl\u00e4hetuses ei ole ette n\u00e4htud eraldi toidukompensatsiooni, selleks on olemas nn p\u00e4evaraha.<a id=\"eda4\"><\/a>[\/vc_column_text][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_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>K\u00f5ik s\u00f5ltub hinnakujundusest.<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733677427429{margin-bottom: 0px !important;}&#8221;]\u00abKuidas siis elavad ettev\u00f5tted, kes osutavad toitlustusteenuseid?\u00bb \u2013 v\u00f5ite k\u00fcsida.<\/p>\n<p>Kui ettev\u00f5tte tegevus seisneb toitlustusteenuse osutamises (arvel on m\u00e4rgitud, et tegemist on toitlustusteenuse, konkreetse roa, joogi v\u00f5i kondiitritoodete eest esitatud arvega), siis v\u00f5ib ettev\u00f5te kanda toiduga seotud kulud ettev\u00f5tte kuludesse, kui need on vajalikud teenuse osutamiseks.<\/p>\n<p>Samuti on ettev\u00f5tteid, mis ei ole spetsialiseerunud toitlustusteenuste osutamisele, kuid toitlustus on lahutamatu kaasnev teenus (n\u00e4iteks hotellindus v\u00f5i seminaride korraldamine, kus klientidele pakutakse ka suupisteid). Sellisel juhul s\u00f5ltub k\u00f5ik hinnakujundusest, dokumentide vormistamisest ja nende kajastamisest raamatupidamises.<\/p>\n<p>Kui arvel on teenuste eest kaks eraldi kirjet:<\/p>\n<ul>\n<li>tasu p\u00f5hiteenuse eest,<\/li>\n<li>tasu toitlustuse eest,<\/li>\n<\/ul>\n<p>siis v\u00f5ib julgesti kanda toidukulud ettev\u00f5tte kuludesse, ilma t\u00e4iendava maksukohustuseta. Seda v\u00f5ib kajastada kui toitlustuskulude edasisuunamist \u00fcks-\u00fchele \u2013 sellisel juhul on see isegi k\u00e4ibemaksuseaduse j\u00e4rgi maksuvaba k\u00e4ive. V\u00f5i v\u00f5ib m\u00fc\u00fca toitlustuspakette, kusjuures toitlustuspaketi maksumus ei pea olema v\u00f5rdne \u00fche inimese toitlustuspaketi omahinnaga ja v\u00f5ib sisaldada juurdehindlust.[\/vc_column_text][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;]RAAMATUPIDAMISTEENUSTE HINNAD[\/mk_button][vc_column_text css=&#8221;.vc_custom_1733677515806{margin-bottom: 0px !important;}&#8221;]<a href=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/\"><strong>Ait\u00e4h, et lugesite l\u00f5puni! Kui artikkel meeldis, jagage seda s\u00f5pradega!<\/strong><\/a>[\/vc_column_text][vc_facebook type=&#8221;button_count&#8221; css=&#8221;.vc_custom_1533634390761{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_1733677544700{margin-bottom: 0px !important;}&#8221;]Materjalide autor ja omanik \u2014 PUNAMOON O\u00dc. Materjalide \u00fcmbertr\u00fckkimine ei ole lubatud. Materjalide jagamine internetis on lubatud ainult aktiivse lingina artiklile.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733677599561{margin-bottom: 0px !important;}&#8221;]<div data-uniq='69dadf8ecb9ce' class='uniq-69dadf8ecb9ce 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: 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.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 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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]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733676846341{margin-bottom: 0px !important;}&#8221;]Ettev\u00f5tjal tasub olla v\u00e4ga ettevaatlik, enne kui ta v\u00f5tab ettev\u00f5tte kuludesse s\u00f6\u00f6giarveid, kuna see v\u00f5ib kaasa tuua makse v\u00f5i maksualaseid riske.[\/vc_column_text][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_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]SISU[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733676923489{margin-bottom: 0px !important;}&#8221;] Milliseid maksusoodustusi n\u00e4eb seadus ette seoses toitlustamisega? Toit oma t\u00f6\u00f6tajatele ja juhatuse liikmetele Toit l\u00e4hetuses K\u00f5ik s\u00f5ltub hinnakujundusest [\/vc_column_text][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4758,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4755","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>Ettev\u00f5ttes tehtavad toidukulud ja maksud Eestis. Aasta 2026. - PUNAMOON O\u00dc<\/title>\n<meta name=\"description\" content=\"Kumba maksustatakse rohkem:A) Pidulik \u00f5htus\u00f6\u00f6k partneritega v\u00f5iB) Sama \u00f5htus\u00f6\u00f6k, kuid ettev\u00f5tte t\u00f6\u00f6tajatega?Aga mis siis, kui t\u00f6\u00f6tajad on ise kokad, kes valmistavad ja serveerivad sannakji&#039;d (elusa kaheksajala) koolituse k\u00e4igus? Kas erisoodustusmaks j\u00e4\u00e4b kehtima v\u00f5i saab lisaks arvestada ka k\u00e4ibemaksu maha?Me pole k\u00fcll Korea k\u00f6\u00f6gi eksperdid, kuid raamatupidamises aitame teil kindlasti selguse luua!Lugege l\u00e4hemalt toidu ja pidustuste kulude maksustamise n\u00fcanssidest oma klientide ja t\u00f6\u00f6tajate jaoks Eestis siit -&gt;\" \/>\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\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KUI PALJU MAKSAB KLIENDI VASTUV\u00d5TT TEGELIKULT?\" \/>\n<meta property=\"og:description\" content=\"Kumba maksustatakse rohkem:A) Pidulik \u00f5htus\u00f6\u00f6k partneritega v\u00f5iB) Sama \u00f5htus\u00f6\u00f6k, kuid ettev\u00f5tte t\u00f6\u00f6tajatega?Aga mis siis, kui t\u00f6\u00f6tajad on ise kokad, kes valmistavad ja serveerivad sannakji&#039;d (elusa kaheksajala) koolituse k\u00e4igus? Kas erisoodustusmaks j\u00e4\u00e4b kehtima v\u00f5i saab lisaks arvestada ka k\u00e4ibemaksu maha?Me pole k\u00fcll Korea k\u00f6\u00f6gi eksperdid, kuid raamatupidamises aitame teil kindlasti selguse luua!Lugege l\u00e4hemalt toidu ja pidustuste kulude maksustamise n\u00fcanssidest oma klientide ja t\u00f6\u00f6tajate jaoks Eestis siit -&gt;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-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=\"2025-12-28T00:00:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-28T11:57:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/f97265be9f15bf0bb708692d427758d9.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=\"4 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ettev\u00f5ttes tehtavad toidukulud ja maksud Eestis. 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Aasta 2026. - PUNAMOON O\u00dc","isPartOf":{"@id":"https:\/\/punamoon.ee\/#website"},"primaryImageOfPage":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/#primaryimage"},"image":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/#primaryimage"},"thumbnailUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/f97265be9f15bf0bb708692d427758d9.jpg","datePublished":"2025-12-28T00:00:57+00:00","dateModified":"2025-12-28T11:57:57+00:00","author":{"@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759"},"description":"Kumba maksustatakse rohkem:A) Pidulik \u00f5htus\u00f6\u00f6k partneritega v\u00f5iB) Sama \u00f5htus\u00f6\u00f6k, kuid ettev\u00f5tte t\u00f6\u00f6tajatega?Aga mis siis, kui t\u00f6\u00f6tajad on ise kokad, kes valmistavad ja serveerivad sannakji'd (elusa kaheksajala) koolituse k\u00e4igus? Kas erisoodustusmaks j\u00e4\u00e4b kehtima v\u00f5i saab lisaks arvestada ka k\u00e4ibemaksu maha?Me pole k\u00fcll Korea k\u00f6\u00f6gi eksperdid, kuid raamatupidamises aitame teil kindlasti selguse luua!Lugege l\u00e4hemalt toidu ja pidustuste kulude maksustamise n\u00fcanssidest oma klientide ja t\u00f6\u00f6tajate jaoks Eestis siit ->","breadcrumb":{"@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/#breadcrumb"},"inLanguage":"et-EE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/"]}]},{"@type":"ImageObject","inLanguage":"et-EE","@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-eestis\/#primaryimage","url":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/f97265be9f15bf0bb708692d427758d9.jpg","contentUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/f97265be9f15bf0bb708692d427758d9.jpg","width":1024,"height":768,"caption":"KUI PALJU MAKSAB KLIENDI VASTUV\u00d5TT TEGELIKULT?"},{"@type":"BreadcrumbList","@id":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevottes-tehtavad-toidukulud-ja-maksud-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":"Ettev\u00f5ttes tehtavad toidukulud ja maksud 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\/4755","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=4755"}],"version-history":[{"count":12,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/posts\/4755\/revisions"}],"predecessor-version":[{"id":4777,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/posts\/4755\/revisions\/4777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/media\/4758"}],"wp:attachment":[{"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/media?parent=4755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/categories?post=4755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/punamoon.ee\/et\/wp-json\/wp\/v2\/tags?post=4755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}