{"id":355,"date":"2013-12-02T12:38:40","date_gmt":"2013-12-02T12:38:40","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=355"},"modified":"2018-08-21T15:20:18","modified_gmt":"2018-08-21T15:20:18","slug":"pridetines-vertes-mokestis-lapkricio-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pridetines-vertes-mokestis-lapkricio-menesio-mokesciu-naujienos\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: lapkri\u010dio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"

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Leidinys parengtas atsi\u017evelgiant \u012f nuo 2013 metais \u012fsigaliojusias naujas nuostatas, susijusias su PVM s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymu. Leidinyje pateikiama informacija d\u0117l prievol\u0117s i\u0161ra\u0161yti PVM s\u0105skait\u0105 fakt\u016br\u0105, PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo termin\u0173, d\u0117l supaprastintos PVM s\u0105skaitos fakt\u016bros rekvizit\u0173, PVM s\u0105skait\u0173 fakt\u016br\u0173 saugojimo ir kitais aktualiais klausimais.<\/span><\/p>\n


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\u0160alt<\/span>i<\/span>nis:<\/span><\/strong><\/span> http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127456<\/a><\/span><\/p>\n

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Aktualu<\/span> \u012fmon\u0117ms d\u0117l valdymo<\/span> paslaug\u0173 teikimo KIS.<\/span><\/strong><\/span><\/p>\n

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Papildytas PVM \u012fstatymo 28 str. komentaras d\u0117l PVM neapmokestinam\u0173 valdymo paslaug\u0173 teikimo KIS. <\/span><\/em><\/p>\n

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Komentaras papildytas pavyzd\u017eiu, kuriame nurodoma, kad Lietuvos \u012fmon\u0117 teikia valdymo paslaugas investiciniams fondams ir investicin\u0117ms bendrov\u0117ms, veikian\u010dioms pagal LR kolektyvinio investavimo subjekt\u0173 \u012fstatym\u0105<\/a> ir LR informuotiesiems investuotojams skirt\u0173 kolektyvinio investavimo subjekt\u0173 \u012fstatym\u0105,\u00a0 tokios teikiamos investicini\u0173 fond\u0173 ir investicini\u0173 bendrovi\u0173 valdymo paslaugos PVM neapmokestinamos.<\/span><\/p>\n


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\u0160alt<\/span>i<\/span>nis:<\/span><\/strong> <\/span>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127802<\/a><\/span><\/p>\n

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Aktualu <\/span><\/span>gyventojams,<\/span> \u012fsigijusiems nauj\u0105<\/span> transporto<\/span> priemon\u0119<\/span> i\u0161 kitos ES <\/span>valstyb\u0117s nar\u0117s.<\/span><\/strong><\/span><\/p>\n

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Pakeistos Nauj\u0105 transporto priemon\u0119 i\u0161 kitos Europos S\u0105jungos valstyb\u0117s nar\u0117s \u012fsigijusio fizinio asmens dokument\u0173 pateikimo ir prid\u0117tin\u0117s vert\u0117s mokes\u010dio apskai\u010diavimo taisykl\u0117s.<\/em><\/span><\/p>\n

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Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie LR Finans\u0173 ministerijos 2013 m. lapkri\u010dio 8 d. \u012fsakymu Nr. VA-76 \u201eD\u0117l Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos vir\u0161ininko 2004 m. baland\u017eio 6 d. \u012fsakymo Nr. VA-44 \u201eD\u0117l Nauj\u0105 transporto priemon\u0119 i\u0161 kitos Europos S\u0105jungos valstyb\u0117s nar\u0117s \u012fsigijusio fizinio asmens dokument\u0173 pateikimo ir prid\u0117tin\u0117s vert\u0117s mokes\u010dio apskai\u010diavimo taisykli\u0173 patvirtinimo” pakeitimo” pakeistos Nauj\u0105 transporto priemon\u0119 i\u0161 kitos Europos S\u0105jungos valstyb\u0117s nar\u0117s \u012fsigijusio fizinio asmens dokument\u0173 pateikimo ir prid\u0117tin\u0117s vert\u0117s mokes\u010dio apskai\u010diavimo taisykl\u0117s.<\/span><\/p>\n

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\u0160iuo pakeitimu siekiama \u012fgyvendinti \u201evieno langelio” princip\u0105 d\u0117l fizinio asmens dokument\u0173 teikimo mokes\u010di\u0173 administratoriui d\u0117l naujos transporto priemon\u0117s \u012fsigijimo i\u0161 kitos Europos S\u0105jungos valstyb\u0117s nar\u0117s. Numatyta, kad fizinis asmuo dokumentus d\u0117l naujos transporto priemon\u0117s \u012fsigijimo i\u0161 kitos Europos S\u0105jungos valstyb\u0117s nar\u0117s gali pateikti bet kuriai apskrities valstybinei mokes\u010di\u0173 inspekcijai<\/strong>.<\/span><\/p>\n


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\u0160alt<\/span>in<\/span>is<\/span><\/strong><\/span>:<\/span> <\/span>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127479<\/a><\/span><\/p>\n

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Aktualu gyventojams,<\/span> vykdantiems ekonomin\u0119 veikl\u0105 ir <\/span>kontroliuojantiems juridinius<\/span> asmenis d\u0117l prievol\u0117s<\/span> registruotis PVM mok\u0117tojais. <\/span><\/strong><\/span><\/p>\n

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VMI parengtas paai\u0161kinimas d\u0117l kontroliuojam\u0173 ir kontroliuojan\u010di\u0173 asmen\u0173 registravimo PVM mok\u0117tojais.<\/em><\/span><\/p>\n

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Valstybin\u0117 mokes\u010di\u0173 inspekcija prie LR Finans\u0173 ministerijos pareng\u0117 paai\u0161kinim\u0105, kada ekonomin\u0119 veikl\u0105 vykdantiems fiziniams asmenims ir j\u0173 kontroliuojamiems juridiniams asmenims atsiranda prievol\u0117 registruotis PVM mok\u0117tojais ir kokiais atvejais jie gali b\u016bti i\u0161registruoti i\u0161 PVM mok\u0117toj\u0173.<\/span><\/p>\n

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Pagal parengt\u0105 paai\u0161kinim\u0105, i\u0161skirtos trys pagrindin\u0117s s\u0105lygos,<\/span> kurias atitinkantys <\/span>fiziniai asmenys turi<\/span> registruotis PVM mok\u0117tojais: <\/span><\/strong><\/span><\/p>\n

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1) fizinis asmuo pats vykdo ekonomin\u0119 veikl\u0105; ir<\/span><\/p>\n

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2) tiesiogiai arba netiesiogiai kontroliuoja kelet\u0105, t. y. du ar daugiau, juridini\u0173 asmen\u0173, ir<\/span><\/p>\n

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3) bendra vis\u0173 jo kontroliuojam\u0173 juridini\u0173 asmen\u0173 ir jo paties gauta ar gautina atlygio u\u017e vykdant ekonomin\u0119 veikl\u0105 \u0161alies teritorijoje patiektas prekes ir (arba) suteiktas paslaugas suma per paskutiniuosius 12 m\u0117nesi\u0173 vir\u0161ijo 155 000 Lt sum\u0105 (71 str. 7 d.) arba pra\u0117jusiais kalendoriniais metais \u012fsigijo ir einamaisiais kalendoriniais metais numato \u012fsigyti preki\u0173 i\u0161 kit\u0173 Europos S\u0105jungos valstybi\u0173 nari\u0173 ir bendra j\u0173 vert\u0117 vir\u0161ija 35 000 Lt ( 711\u00a0str. 6 d.).<\/span><\/p>\n

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Atkreiptinas d\u0117mesys, kad registruotis PVM mok\u0117tojais turi ne tik fiziniai asmenys, atitinkantys auk\u0161\u010diau nurodytas s\u0105lygas, bet ir j\u0173 kontroliuojami juridiniai asmenys.<\/span><\/p>\n

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Taip pat paai\u0161kinime nagrin\u0117jami kiti klausimai d\u0117l \u012fregistravimo ir i\u0161registravimo i\u0161 PVM<\/span> mok\u0117toj\u0173 d\u0117l<\/span> juridini\u0173 asmen\u0173 kontroliavimo<\/span>, pateikti praktiniai pavyzd\u017eiai.<\/span><\/strong><\/span><\/p>\n


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\u0160alt<\/span>i<\/span>nis<\/span><\/strong>:<\/span><\/span> <\/span>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127744<\/a><\/span><\/p>\n

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Aktualu gyventojams, <\/span>ne\u012fregistruotiems PVM<\/span> mok\u0117tojams d\u0117l<\/span> teis\u0117s \u012f PVM atsk<\/span>ait\u0105.<\/span> <\/span><\/strong><\/span><\/p>\n

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Atnaujintas VMI leidinys \u201eFizinio asmens atmintin\u0117 apie prid\u0117tin\u0117s vert\u0117s mokest\u012f\u201c.<\/em><\/span><\/p>\n

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Valstybin\u0117 mokes\u010di\u0173 inspekcija prie LR Finans\u0173 ministerijos pareng\u0117 leidinio \u201eFizinio asmens atmintin\u0117 apie prid\u0117tin\u0117s vert\u0117s mokest\u012f\u201c pakeitim\u0105 ir papildym\u0105. Leidinio pakeitimas yra parengtas, atsi\u017evelgiant \u012f LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatyme nustatytas naujas nuostatas d\u0117l ne\u012fregistruoto PVM mok\u0117tojo asmens teis\u0117s \u012f PVM atskait\u0105 (LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 57 ir 631\u00a0str.).<\/span><\/p>\n


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\u0160al<\/span>ti<\/span>nis<\/span><\/strong>:<\/span><\/span> http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127490<\/a><\/span><\/p>\n


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Prid\u0117tin\u0117s<\/span> <\/span>vert\u0117s <\/span>mokestis<\/span><\/span><\/span><\/span> <\/span><\/span> <\/span><\/span> <\/p>\n

Lapkri\u010dio m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n

Sandra Pavlova, Raimonda Strak\u0161yt\u0117<\/em>
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UAB “Fidexperta” vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/p>\n

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Aktualu <\/span>\u012fmon\u0117ms<\/span> d\u0117l s\u0105skait\u0173<\/span> fakt\u016br\u0173 <\/span>rekvizit\u0173.<\/span><\/strong><\/span><\/p>\n

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Atnaujintas leidinys \u201ePVM s\u0105skait\u0173 fakt\u016br\u0173 rekvizitai ir prievol\u0117s, susijusios su prid\u0117tin\u0117s vert\u0117s mokes\u010diu\u201c. <\/span><\/em><\/p>\n

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