käibemaksukohustuslased

Käibemaksukohustuslased, often abbreviated as käibemaksulased, are individuals or entities that are obligated to pay käibemaks, a type of sales tax in Estonia. This tax is levied on the supply of goods and services within Estonia and on imports. The primary goal of käibemaks is to generate revenue for the state and to ensure that the tax burden is distributed fairly among consumers.

The obligation to pay käibemaks arises from the Estonian Tax Act, which specifies the conditions under which a person or entity is considered a käibemaksukohustuslane. These conditions typically include the threshold of turnover or the nature of the business activities. For example, a person or entity that supplies goods or services with a turnover exceeding a certain amount is generally considered a käibemaksukohustuslane.

Käibemaksukohustuslased are required to register with the Tax and Customs Board of Estonia and to keep accurate records of their taxable supplies. They must also submit periodic declarations to report their käibemaks obligations and pay the due tax. Failure to comply with these obligations can result in penalties and other legal consequences.

In addition to paying käibemaks, käibemaksukohustuslased may also be subject to other taxes and duties, depending on their specific business activities and the applicable legislation. It is important for businesses to stay informed about their tax obligations and to consult with tax professionals if needed.

Overall, the system of käibemaksukohustuslased helps to ensure that the tax burden is fairly distributed and that businesses operate within the bounds of the law. It also provides a source of revenue for the Estonian state, which can be used to fund public services and infrastructure.