428
Raamatupidamise seaduse muutmise seadus
Introduced
6 May 2024
Last action
18 September 2024 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Jaak Aab, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
18 September 2024
Summary
Eelnõuga standardiseeritakse ja lihtsustatakse raamatupidamise seaduse nõudeid e-arvete ringlusele ja vormistamisele. Avalikus sektoris on e-arvete esitamine Eestis olnud kohustuslik alates 2019. aastast, kuid e-arvete laiem levik erasektoris on pigem takerdunud. Eelnõu eesmärk on soodustada ühtse e-arvete Euroopa standardi rakendumist ja toetada digitaalse arveldamise täielikku kasutuselevõtmist avaliku sektori kõrval ka erasektoris. Eelnõu kohaselt muudetakse raamatupidamiskohustuslase äriregistris e-arve vastuvõtjana registreerimise korda. Kehtiva õiguse järgi algatab äriregistris registreerimise Eestis tegutsev e-arvete käitleja (sageli nimetatud ka ’e-arve operaator’), keda ettevõtja on selleks eelnevalt nende vahel sõlmitud lepingus volitanud. Pärast käitleja avaldust ja ettevõtjalt vastava kinnituse pärimist ning saamist registreerib äriregister ettevõtja e-arve vastuvõtjaks. Tulevikus ettevõte küll võib, kuid ei pruugi kasutada Eestis paikneva e-arvete operaatori teenuseid. Seetõttu on otstarbekas muuta registreerimine avatumaks ja võimaldada selle algatamist ka ettevõtja enese poolt. Kehtiv õigus sätestab paralleelselt kahe tehnilise standardi kasutamise: e-arve peab vastama kas Eesti standardile või Euroopa standardile. Eelnõuga nähakse ette, et edaspidi jääb kehtima ainult Euroopa standard. Seejuures jääb kehtima seaduses sätestatud tehingu- ja formaadivabaduse printsiip: algdokumendi vorming ja esitamise tingimused lepitakse reeglina kokku tehingupartnerite vahel. Kohustus Euroopa e-arve standardi kasutamiseks eksisteerib vaikimisi juhul kui ostja nõuab müüjalt e-arve esitamist ja pooled ei ole kokku leppinud teises formaadis. Eelnõuga ei keelata ühegi senise arveformaadi edasi kasutamist. E-arvete esituskohustuse ulatus on senises seaduses fikseeritud üldise kohustusena kõikidele raamatupidamiskohustuslastele – nad on kohustatud esitama e-arve, kui ostjaks on avaliku sektori üksus. Siinse muudatusega pööratakse regulatsioon senisega võrreldes vastupidiseks: määratletakse see mitte müüja kohustusena teatud ostjatele e-arvet esitada, vaid ostja õigusena müüjalt e-arvet nõuda. Antud õigus laieneb kõikidele raamatupidamiskohustuslastele, kes on end e-äriregistris e-arve vastuvõtjana registreerinud. Nende hulgas on ka kõik avaliku sektori raamatupidamiskohustuslased. Lisaks nähakse ette, et edaspidi tuleb konsolideerimisgrupi tegevusaruandes näidata konsolideerimisgrupi finantssuhtarvud (kehtiva õiguse järgi vaid emaettevõtja finantssuhtarvud). Konsolideerimisgrupi tegevusaruanne hõlmab kogu grupi tegevust ja seetõttu on ootuspärane sealt leida konsolideerimisgrupi finantssuhtarvud, mitte ainult konsolideeriva üksuse finantssuhtarvud. Uuesti kehtestatakse ka seaduse lisa 1 (bilansiskeem). Bilansiskeemi lisatakse „muude nõuete“ alla eraldi ka „laenunõuded“.
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Timeline
6 May 2024
AVALDATUD_RIIGITEATAJAS
Source: SE
18 September 2024
Accepted
Votes
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Documents
34 official files
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Lõpptekst
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Eelnõu lisa (bilansiskeem)
docx · ET · 16 September 2024
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Sponsors
- Jaak Aab · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
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Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Raamatupidamise seaduse muutmise seadus · 428 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 474f591f-8fcf-44ad-8e0d-d2bf68854d65 projected from PoliticalRepo EE row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/474f591f-8fcf-44ad-8e0d-d2bf68854d65/
- Open data entity: https://api.riigikogu.ee/api/volumes/474f591f-8fcf-44ad-8e0d-d2bf68854d65
- estonia · 474f591f-8fcf-44ad-8e0d-d2bf68854d65 · source updated 18 September 2024