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osaühing Archives - Digiraamatupidaja

november 2019

Osaühingu asutamine 2. osa

2024-09-06T01:42:23+03:0013.11.2019|Categories: Ettevõtte asutamine|Tags: , |

Loe ka Osaühingu asutamine 1. osa Äriseadustik (lühend - ÄS) § 135. Osaühingu mõiste (1) Osaühing on äriühing, millel on osadeks jaotatud osakapital. (2) Osanik ei vastuta isiklikult osaühingu kohustuste eest. (3) Osaühing vastutab oma kohustuste täitmise eest kogu oma varaga. Osakapital peab olema vähemalt 2500 eurot. Alates 01.02.2023 osaühingule

märts 2016

Millega peaks mikroettevõtja tegema dokumendihaldust?

2020-06-12T01:58:49+03:0023.03.2016|Categories: Mikroettevõtja|Tags: , , |

Alustuseks defineerin mikroettevõtja. Mikroettevõtjaks loetakse raamatupidamise seaduse kohaselt osaühingut, kelle näitajad vastavad aruandeaasta bilansipäeval kõikidele järgmistele tingimustele: varad kokku kuni 175 000 eurot, kohustised ei ole suuremad kui omakapital, üks osanik, kes on ka juhatuse liige, ja kelle müügitulu on aruandeaastal kuni 50 000 eurot. VKE (väikeste ja keskmise suurusega ettevõtete)de kategoorias loetakse mikroettevõteteks need ettevõtted,

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