From: "Aruannik" <info@aruannik.ee>
To: "rahapesu - RAB" <info@fiu.ee>
Cc: "Info - RAM" <Info@fin.ee>
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Date: Thu, 20 Aug 2026 07:22:17 +0300
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Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Lugupeetud Rahapesu Andmebüroo

Aruannik OÜ (reg 17457206, EMTAK 63102) pakub veebitarkvara, mis koostab 
kliendi enda üleslaaditud pangaväljavõtte ja arvete põhjal majandusaasta 
aruande. Plaanime lisada funktsiooni, mis arvutab samadest lähteandmetest 
käibedeklaratsiooni (KMD) ja TSD read ning annab kliendile esitamiseks 
valmis andmefaili. Deklaratsiooni kontrollib, kinnitab ja esitab e-MTA-s 
kliendi juhatuse liige ise; tarkvaral ei ole e-MTA volitusi ega 
kasutajatunnuseid, see ei esita deklaratsioone, ei anna juhtumipõhist 
raamatupidamis- ega maksunõu ega halda kliendi makseid. Tasu on fikseeritud 
tarkvara kuutasu.

Palume MSVS § 3 alusel selgitust:
1) kas RAB käsitab sellist tarkvara pakkumist RahaPTS § 2 lg 1 p 7 
„raamatupidamisteenuse pakkuja" või p 8 „raamatupidamise või maksustamise 
valdkonnas nõustamisteenuse pakkuja" tegevusena;
2) millised tunnused eristavad RAB-i praktikas tarkvara pakkumist 
raamatupidamis- või nõustamisteenusest;
3) kas RAB on seni käsitanud raamatupidamistarkvara pakkujaid (nt X-tee 
kaudu KMD andmeid edastavaid programme) kohustatud isikutena.

Lugupidamisega

Andre Tšernikov
arendaja/partner, Aruannik OÜ