{"id":1724,"date":"2015-03-31T09:28:35","date_gmt":"2015-03-31T09:28:35","guid":{"rendered":"http:\/\/www.fide.lt\/?p=1724"},"modified":"2018-08-21T15:17:12","modified_gmt":"2018-08-21T15:17:12","slug":"pridetines-vertes-mokestis-kovo-menesio-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pridetines-vertes-mokestis-kovo-menesio-naujienos\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: Kovo m\u0117nesio naujienos"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><em>Sandra Pavlova UAB \u201cFidexperta\u201d<br \/>\n<\/em><\/p>\n<p style=\"text-align: justify;\"><em> <em>vyr. mokes\u010di\u0173 konsultant\u0117<br \/>\n<\/em><\/em><\/p>\n<p style=\"text-align: justify;\">Mantas Grigaitis <em>UAB \u201cFidexperta\u201d <\/em><\/p>\n<p style=\"text-align: justify;\"><em>vyr. mokes\u010di\u0173 konsultant\u0117s asistentas<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu asmenims, kurie dalyvauja tarpininkavimo sandoriuose, teikia ar tiekia su sveikatos prie\u017ei\u016bra susijusias prekes ir paslaugas, socialines paslaugas ir su jomis susijusias prekes, \u0161vietimo ir mokymo paslaugas, kult\u016bros ir sporto paslaugas<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Pakeisti LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 11, 20, 21, 22, 23 straipsni\u0173 apibendrinti paai\u0161kinimai (komentarai).<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\">Pakeisti Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo (toliau \u2013 ir PVM\u012e) 11 str., reglamentuojan\u010dio tarpininkavimo sandori\u0173 apmokestinim\u0105, 20 str., reglamentuojan\u010dio su sveikatos prie\u017ei\u016bra susijusi\u0173 preki\u0173 tiekimo ir\/ar paslaug\u0173 teikimo apmokestinim\u0105, 21 str., reglamentuojan\u010dio socialini\u0173 paslaug\u0173 teikimo ir\/ar su socialinin\u0117mis paslaugomis susijusi\u0173 preki\u0173 tiekimo apmokestinim\u0105, 22 str., reglamentuojan\u010dio \u0161vietimo ir mokymo paslaug\u0173 teikimo apmokestinim\u0105 bei 23 str., reglamentuojan\u010dio kult\u016bros ir sporto paslaug\u0173 teikimo apmokestinim\u0105, apibendrinti paai\u0161kinimai (komentarai).<\/p>\n<p style=\"text-align: justify;\">Padaryti pakeitimai yra susij\u0119 su euro \u012fvedimu Lietuvoje nuo 2015 m. sausio 1 d., pakei\u010diant nuorodas \u012f litus &#8211; eurais bei padaryti kiti techniniai pakeitimai.<\/p>\n<p style=\"text-align: justify;\">Be to, pa\u017eymima, kad visuomen\u0117s sveikatos paslaugomis laikomos tokios paslaugos, kurios yra nustatytos Ekonomin\u0117s veiklos r\u016b\u0161i\u0173 klasifikatoriaus Q sekcijos 86 skyriuje.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-pvm-istatymo-11-20-21-22-23-straipsniu-apibendrintu-paaiskinimu-komentaru-pakeitimo?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujienos%3Fp_p_id%3D101_INSTANCE_DkY4%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_count%3D1%26_101_INSTANCE_DkY4_advancedSearch%3Dfalse%26_101_INSTANCE_DkY4_keywords%3D%26_101_INSTANCE_DkY4_delta%3D5%26p_r_p_564233524_resetCur%3Dfalse%26_101_INSTANCE_DkY4_cur%3D1%26_101_INSTANCE_DkY4_andOperator%3Dtrue\"><strong>\u0160altinis<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu asmenims, tiekiantiems PVM apmokestinamas prekes, \u012fsigyjantiems jas i\u0161 kitos valstyb\u0117s nar\u0117s, suvartojantiems prekes savo poreikiams, perve\u017eantiems prekes \u012f kit\u0105 ES valstyb\u0119 nar\u0119 ir pasigaminantiems ilgalaik\u012f material\u0173j\u012f turt\u0105<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Pakeisti LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 3, 4, 4<sup>1<\/sup>, 5, 5<sup>1<\/sup>, 6 straipsni\u0173 apibendrinti paai\u0161kinimai (komentarai)<\/em>.<\/p>\n<p style=\"text-align: justify;\">Pakeisti Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 3, 4, 4<sup>1<\/sup>, 5, 5<sup>1<\/sup>, 6 straipsni\u0173 apibendrinti paai\u0161kinimai (komentarai). Pakeitimais padaryti korekt\u016briniai pataisymai, susij\u0119 su euro \u012fvedimu Lietuvoje nuo 2015 m. sausio 1 d., PVM deklaracij\u0173 pildymo tvarkos pasikeitimais ir kt.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-pvm-istatymo-3-4-4-1-5-5-1-6-straipsniu-apibendrintu-paaiskinimu-komentaru-pakeitimo?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujienos%3Fp_p_id%3D101_INSTANCE_DkY4%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_count%3D1%26_101_INSTANCE_DkY4_advancedSearch%3Dfalse%26_101_INSTANCE_DkY4_keywords%3D%26_101_INSTANCE_DkY4_delta%3D5%26p_r_p_564233524_resetCur%3Dfalse%26_101_INSTANCE_DkY4_cur%3D2%26_101_INSTANCE_DkY4_andOperator%3Dtrue\"><strong>\u0160altinis<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu asmenims, i\u0161ra\u0161antiems PVM s\u0105skaitas fakt\u016bras, perduodantiems savo veikl\u0105 kaip kompleks\u0105, reorganizuojantiems juridin\u012f asmen\u012f, gr\u0105\u017einantiems savininkui i\u0161 esm\u0117s pagerint\u0105 pastat\u0105 (statin\u012f)<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Pakeisti LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 9 ir 80 straipsni\u0173 apibendrinti paai\u0161kinimai (komentarai)<\/em><\/p>\n<p style=\"text-align: justify;\">Informuojame, kad padaryti pakeitimai LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo (toliau \u2013 PVM\u012e) 80 straipsnio, kuriame nustatomi PVM s\u0105skaitos fakt\u016bros rekvizitai, apibendrintame paai\u0161kinime (komentare). Pakeitimais primenama, kad Europos S\u0105jungos PVM mok\u0117toj\u0173 identifikacinius duomenis galima pasitikrinti Valstybin\u0117s mokes\u010di\u0173 inspekcijos interneto svetain\u0117je, informaciniu telefonu 1882 arba pateikiant pra\u0161ym\u0105\/paklausim\u0105, per autorizuot\u0173 elektronini\u0173 paslaug\u0173 srit\u012f Mano VMI.<\/p>\n<p style=\"text-align: justify;\">Taip pat pa\u017eymima, kad dalis PVM\u012e 80 str. 1 d. nurodom\u0173 PVM s\u0105skaitos fakt\u016bros rekvizit\u0173 gali b\u016bti nenurodomi, jei tiekiamos prek\u0117s ar teikiamos paslaugos, kurios yra PVM neapmokestinamos.<\/p>\n<p style=\"text-align: justify;\">Pakeitimais nurodoma, kad bankai ir kitos kredito \u012fstaigos, teikian\u010dios PVM neapmokestinamas finansines paslaugas, turi teis\u0119 iki kit\u0173 met\u0173, einan\u010di\u0173 po met\u0173, kai buvo suteiktos finansin\u0117s paslaugos, sausio m\u0117nesio 10 d. i\u0161ra\u0161yti vien\u0105 bendr\u0105 per kalendorinius metus suteikt\u0173 paslaug\u0173 PVM s\u0105skait\u0105 fakt\u016br\u0105.<\/p>\n<p style=\"text-align: justify;\">Be to, padaryti kiti korekt\u016briniai pakeitimai, susij\u0119 su euro \u012fvedimu Lietuvoje nuo 2015 m. sausio 1 d.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-pvm-istatymo-9-ir-80-straipsniu-apibendrintu-paaiskinimu-komentaru-pakeitimo?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujienos%3Fp_p_id%3D101_INSTANCE_DkY4%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_count%3D1%26_101_INSTANCE_DkY4_advancedSearch%3Dfalse%26_101_INSTANCE_DkY4_keywords%3D%26_101_INSTANCE_DkY4_delta%3D5%26p_r_p_564233524_resetCur%3Dfalse%26_101_INSTANCE_DkY4_cur%3D1%26_101_INSTANCE_DkY4_andOperator%3Dtrue\"><strong>\u0160altinis<\/strong><\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"http:\/\/www.fide.lt\/lt\/wp-json\/wp\/v2\/posts\/1724\" class=\"qtranxs-available-language-link qtranxs-available-language-link-lt\" title=\"Lietuvi\u0173\">Lietuvi\u0173<\/a>.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,10],"tags":[],"class_list":["post-1724","post","type-post","status-publish","format-standard","hentry","category-naujienos","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/comments?post=1724"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1724\/revisions"}],"predecessor-version":[{"id":1725,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1724\/revisions\/1725"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=1724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=1724"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=1724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}