{"id":1911,"date":"2015-10-02T08:57:04","date_gmt":"2015-10-02T08:57:04","guid":{"rendered":"http:\/\/www.fide.lt\/?p=1911"},"modified":"2018-08-21T15:17:05","modified_gmt":"2018-08-21T15:17:05","slug":"pelno-mokestis-rugsejo-menesio-mokesciu-naujienos-3","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-rugsejo-menesio-mokesciu-naujienos-3\/","title":{"rendered":"Pelno mokestis: rugs\u0117jo m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><em>Sandra Pavlova \u2013 \u010ce\u010dko UAB \u201cFidexperta\u201d <\/em><\/p>\n<p><em><em>Mokes\u010di\u0173 konsultant\u0117<\/em><\/em><\/p>\n<p>Mantas Grigaitis<\/p>\n<p>vyr. mokes\u010di\u0173 konsultant\u0117s asistentas<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu vienetams norintiems pagr\u012fsti s\u0105naudas remiantis kasos aparato kvitais<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Pakeistas Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo 11 straipsnio 4 dalies komentaras d\u0117l i\u0161laid\u0173, pripa\u017e\u012fstam\u0173 s\u0105naudomis, pagrindimo juridin\u0119 gali\u0105 turin\u010diais dokumentais.<\/em><\/p>\n<p style=\"text-align: justify;\">Pakeitimais primenama, kad nuo 2015 m. sausio 1 d. supaprastinta PVM s\u0105skaita fakt\u016bra gali b\u016bti i\u0161ra\u0161oma, jei patiekt\u0173 preki\u0173 ar suteikt\u0173 paslaug\u0173 vert\u0117 nevir\u0161ija 100 Eur.<\/p>\n<p style=\"text-align: justify;\">Taip pat nurodoma, kad nuo 2015 m. bir\u017eelio 1 d. i\u0161laidos gali b\u016bti pripa\u017eintos s\u0105naudomis pagal kasos aparat\u0173 kvitus, jei tokios i\u0161laidos nevir\u0161ija 100 Eur vert\u0117s ribos.<\/p>\n<p style=\"text-align: justify;\">Pa\u017eymima, kad iki 2015 m. gegu\u017e\u0117s 31 d. degal\u0173 pirkimo i\u0161laidoms \u0161is apribojimas netaikomas. Nuo 2015 m. bir\u017eelio 1 d. degal\u0173 pirkimo i\u0161laidos yra pripa\u017e\u012fstamos s\u0105naudomis pagal kasos aparato kvitus tik jei \u012fsigyt\u0173 preki\u0173 ir\/ar paslaug\u0173 vert\u0117 kartu su PVM nevir\u0161ija 150 Eur. Tuo atveju, jei ma\u017emenin\u0117je degal\u0173 prekybos vietoje \u012fsigyjamos kitos paslaugos, pvz., salono valymas ar kt. tokios i\u0161laidos gali b\u016bti pripa\u017eintos s\u0105naudomis pagal kasos aparato kvit\u0105, jei j\u0173 vert\u0117 kartu su PVM nevir\u0161ija 150 Eur, nes toks kasos aparato kvitas prilyginamas PVM s\u0105skaitai fakt\u016brai, remiantis Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 80 str. 7 d. nuostatomis. Ta\u010diau abiem atvejais tokiuose kasos aparato kvituose turi b\u016bti nurodyti visi privalomi rekvizitai, bei rekvizitas kurio pagalba galima identifikuoti preki\u0173 (paslaug\u0173) pirk\u0117j\u0105. Tokiu rekvizitu gali b\u016bti laikomas pirk\u0117jo pavadinimas, identifikacinis kodas, PVM mok\u0117tojo kodas, pirk\u0117jo identifikuojan\u010dios kortel\u0117s numeris ir kt. \u0160is rekvizitas privalo b\u016bti \u012fra\u0161ytas tik technin\u0117mis priemon\u0117mis.<\/p>\n<p style=\"text-align: justify;\">Pabr\u0117\u017etina, kad tuo atveju jei yra \u012fsigyjamos keli\u0173 vinjet\u0117s \u012fsigyjam\u0173 preki\u0173 ar paslaug\u0173 vert\u0117s apribojimai j\u0173 \u012fsigijim\u0105 patvirtinantiems kasos aparato kvitams n\u0117ra taikomi.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-pelno-mokescio-istatymo-11-straipsnio-4-dalies-komentaro-apibendrinto-paaiskinimo-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\/1911\" 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-1911","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\/1911","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=1911"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1911\/revisions"}],"predecessor-version":[{"id":1912,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1911\/revisions\/1912"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=1911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=1911"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=1911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}