müügitoimingutega

Müügitoimingud are the actions and transactions that constitute selling goods or services to customers in exchange for consideration. The form müügitoimingutega means “with sales transactions” and is used to describe data, processes, or reports related to these activities.

The scope includes all steps from initiating a sale, delivering goods or providing a service, to issuing an invoice, receiving payment, and recording the transaction in accounting. It also covers related activities such as applying discounts, handling refunds or returns, and generating relevant tax documents. Both domestic and cross-border sales may be included.

In accounting and fiscal contexts, müügitoimingud are central to revenue recognition, turnover reporting, and value-added tax calculation. They are recorded in ledgers, used to prepare financial statements, and reported to tax authorities as part of taxable turnover. The term is often contrasted with ostutehingutega (purchase transactions).

Examples: A customer purchases a product online; an invoice is created and paid. A service is rendered; an invoice is issued; payment is received. A product is returned; a credit note is issued and the sale is adjusted.

Usage notes: The term is Estonian and common in business, accounting, and tax documentation. The instrumental form, müügitoimingutega, appears in phrases describing data, reports, or processes tied to sales transactions.

See also: Müügitehingud; Ostutehingud; Käibemaks; Raamatupidamine; Finantsarvestus.