[{"data":1,"prerenderedAt":204},["ShallowReactive",2],{"guides-et-EE-vat-on-coffee":3},{"kind":4,"guide":5,"categorySlugs":196},"guide",{"key":6,"slug":6,"category":7,"order":8,"schema":9,"title":10,"seoTitle":11,"description":12,"excerpt":13,"published":14,"updated":14,"readingMinutes":15,"cover":16,"related":19,"body":45,"faq":100,"products":110,"sources":119,"locale":131,"sourceHash":132,"translated":133,"paths":134,"slugMap":141,"categorySlug":7},"vat-on-coffee","compliance",62,"Article","Käibemaks kohvi kohta: oad, joogid, seadmed ja kingipakid","Käibemaks kohvi kohta Ühendkuningriigis: oad vs joogid","UK käibemaks röstijatele: miks kohvioad ja jahvatatud kohv on null-maksustatud, kuumad joogid ja toitlustamine standardmääraga, seadmed ja registreerimine.","Kohvioad on Ühendkuningriigis nullmääraga; sama kohvi serveerimine kuuma joogina on standardmääraga. Kuidas see rösterite, kohvikute, kingipakkide ja seadmete puhul kehtib ning mida see registreerimise jaoks tähendab.","2026-10-09",7,{"figure":17,"kicker":18},"0% \u002F 20%","Käibemaks",[20,29,37],{"key":21,"slug":21,"category":22,"title":23,"excerpt":24,"readingMinutes":25,"updated":14,"cover":26},"business-structure-for-a-roastery","starting","Üksikettevõtja, partnerlus või OÜ röstimaja jaoks?","Struktuur määrab, kes on vastutav, kui midagi läheb valesti, kuidas kasumeid maksustatakse ja kui lihtne on kaasata partner või müüa. Lihtne võrdlus röstijate asutajatele.",6,{"figure":27,"kicker":28},"OÜ?","Struktuur",{"key":30,"slug":30,"category":31,"title":32,"excerpt":33,"readingMinutes":15,"updated":14,"cover":34},"roastery-cash-flow","running","Sularahavoog kohviröstikojas: rohekohv, krediidi tingimused ja kasv","Te maksate rohekohvi eest nädalate või kuude jooksul enne seda, kui kohvik maksab teile röstitud tulemuse eest. Siin on raha liikumine, prognoos, mis näitab seda varakult, ja mehhanismid, mis toovad selle tagasi.",{"figure":35,"kicker":36},"13 nädalat","Sularaha voog",{"key":38,"slug":38,"category":39,"title":40,"excerpt":41,"readingMinutes":25,"updated":14,"cover":42},"selling-coffee-at-markets-and-events","selling","Kohvi müük turgudel ja üritustel","Turud toovad teie kohvi inimeste ette, kes seda maitsevad, ostavad koti ja tellivad. Nad vajavad ka lubasid, hügieeniseadet ja realistlikku ülevaadet tuludest.",{"figure":43,"kicker":44},"Kiosk","Turud",[46,48,50,80,82,84,86,88,90,92],{"p":47},"Enamik toidust on Ühendkuningriigis nullmääraga käibemaksu osas, seadusega loetletud eranditega, ja mõned esemed, mis 'ületavad' erandeid ja naasevad nulli. HMRC käibemaksu teade 701\u002F14 selgitab reegleid. Kohv on nullmääraga poolel, samas kui toitlustamine ja kuum toit ja jook on standardmääraga.",{"h2":49},"Peamised jooned röstimistehases",{"table":51},{"head":52,"rows":56},[53,54,55],"Tarnimine","Tavapärane käibemaksumäär","Miks",[57,61,64,67,71,74,77],[58,59,60],"Röstitud kohviubade ja jahvatatud kohvi","Null","Kohv ja selle ettevalmistused ületavad jookide erandi ja on nullmääraga toit",[62,59,63],"Rohekohv","Nagu eespool",[65,59,66],"Kohv, mis müüakse kohvikutele (hulgimüük)","Sama kaup; ostja kasutamine ei muuda seda",[68,69,70],"Kuumad kohvijoogid kaasa võtmiseks","Standard","Kuum toit ja jook on standardse määraga",[72,69,73],"Jookide või toidu tarbimine teie ruumides","Kohandamise käigus tarnitavad tooted on standardse määraga",[75,69,76],"Jahvatusmasinad, pruulimismasinad, kruusid, kaubandus","Ei ole toit",[78,69,79],"Koolituskursused ja seadmete hooldus","Teenused, mitte toit",{"p":81},"Külmad joogid, kohvi baasil valmisjoogid ja segatud kingipakid (kohv koos kruusi või pruulijaga) järgivad oma reegleid. HMRC teade katab segatud ja mitmekordsed tarned ning reklaamtooted; kontrollige seda või küsige nõustajalt, kui toode ühendab kohvi millegagi muuga.",{"h2":83},"Registreerimine",{"p":85},"Sa pead registreerima VAT-i, kui sinu maksustatav käive viimase 12 kuu jooksul ületab registreerimise piiri või sa eeldad, et see ületab järgmise 30 päeva jooksul. Piir on £90,000 alates 1. aprillist 2024. Maksustatav käive sisaldab null-maksustatavaid müüke, seega roastery, mis müüb ainult null-maksustatavat kohvi, loendab oma müügid ikka piiri suunas. HMRC võib lubada ettevõttel, mis teeb peamiselt null-maksustatavaid tarnet, taotleda registreerimisest vabastamist; küsi, kas see sobib sulle.",{"h2":87},"Miks registreerimine võib aidata rösterit",{"p":89},"Ettevõte, mis müüb peamiselt nullimääraga kohvi, ei küsi nende müükide pealt käibemaksu, kuid saab tagasi nõuda käibemaksu oma kuludelt: röster, pakendamine, seadmed, kütus ja teenused. See tähendab sageli regulaarseid käibemaksu tagasimakseid. Kaaluge seda halduse ja mis tahes standardmääraga müükide, näiteks jookide ja kaubanduse, vastu.",{"h2":91},"Praktilised punktid",{"checklist":93,"title":99},[94,95,96,97,98],"Sea õige käibemaksumäär iga toote kohta oma poes ja arveldamise süsteemis","Näita tarbijatele käibemaksu sisaldavaid hindu, kui oled registreeritud","Eralda nullimääraga ja standardmääraga read segatud arvetel","Hoia digitaalset arvestust ja esita see Making Tax Digital all, kui oled registreeritud","Kontrollige uue toote tüübi käsitlemist teatega 701\u002F14 enne turule toomist","Käibemaksu haldamine",[101,104,107],{"q":102,"a":103},"Kas kohv on Ühendkuningriigis käibemaksuvaba?","Kohvioad, jahvatatud kohv ja roheline kohv on nullmääraga toiduna. Kuumad kohvijoogid ja kohv, mida tarbitakse kohapeal, on standardmääraga.",{"q":105,"a":106},"Kas kohvi röstijad peavad registreerima käibemaksu?","Ainult siis, kui maksustatav käive ületab piiri (£90,000 alates 1. aprillist 2024). Nullmääraga müük loetakse selle alla. Paljud roasters registreerivad end vabatahtlikult, et taotleda VAT-d kulude pealt.",{"q":108,"a":109},"Kas kohvi müügilt kohvikutele rakendatakse käibemaksu?","Hulgimüüdud röstitud kohv on nullmääraga. Kohvik küsib seejärel jookide eest käibemaksu.",[111,115],{"target":112,"label":113,"note":114},"page:sales","Käibemaksumäärad toote kohta","Null- ja standardmaksudega read, mis on iga arve puhul õigesti käsitletud.",{"target":116,"label":117,"note":118},"page:storefront","Käibemaksu sisaldavad poe hinnad","Tarbijahinnad on näidatud õige määraga.",[120,124,127],{"name":121,"title":122,"url":123},"HMRC","Food products and VAT (VAT Notice 701\u002F14)","https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Ffood-products-and-vat-notice-70114",{"name":121,"title":125,"url":126},"Catering, takeaway food and VAT (VAT Notice 709\u002F1)","https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fcatering-takeaway-food-and-vat-notice-7091",{"name":128,"title":129,"url":130},"GOV.UK","VAT 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