{"id":381,"date":"2014-04-01T07:55:53","date_gmt":"2014-04-01T07:55:53","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=381"},"modified":"2018-08-21T15:19:57","modified_gmt":"2018-08-21T15:19:57","slug":"pridtins-verts-mokestis-kovo-mnesio-mokesi-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pridtins-verts-mokestis-kovo-mnesio-mokesi-naujienos\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: kovo m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><\/p>\n<div class=\"short-content\">\n<p><em>Raimonda Strak\u0161yt\u0117, UAB \u201cFidexperta\u201d vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/p>\n<p><em>Justina Macijauskait\u0117, Mokes\u010di\u0173 konsultant\u0117s aisistent\u0117<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Aktualu\u00a0 kelioni\u0173 organizatoriams d\u0117l prievol\u0117s skai\u010diuoti ir mok\u0117ti PVM <\/strong><\/p>\n<p><em>Papildyti LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 71 str. \u201ePrievol\u0117 skai\u010diuoti ir (arba) mok\u0117ti \u012f biud\u017eet\u0105 PVM ir privalomas registravimasis PVM mok\u0117toju\u201c 2 d. ir LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 92 str. \u201ePVM mok\u0117tojais ne\u012fregistruot\u0173 asmen\u0173 prievol\u0117s, susijusios su PVM mok\u0117jimu\u201c 1 d. apibendrinti paai\u0161kinimai (komentarai).<\/em><\/p>\n<\/div>\n<p><span style=\"color: #000000;\">Komentaras papildytas \u0161iomis nuostatomis:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<ul>\n<li>\n<div style=\"text-align: justify;\"><span style=\"color: #000000;\">Nustatant kelioni\u0173 organizatori\u0173, galutiniams vartotojams teikian\u010di\u0173 turizmo paslaugas (parduodan\u010di\u0173 pavienes turizmo paslaugas arba kelion\u0117s rinkinius), kurioms taikoma mar\u017eos schema ir kurios pagal LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 101 str. 2 d. nuostatas laikomos suteiktomis \u0161alies teritorijoje, prievol\u0119 registruotis PVM mok\u0117tojais, gautu (gautinu) atlygiu u\u017e \u0161alies teritorijoje suteiktas \u0161ias turizmo paslaugas laikoma visa suma, kuri\u0105 jam sumok\u0117jo (tur\u0117jo sumok\u0117ti) \u0161i\u0173\u00a0 turizmo paslaug\u0173 pirk\u0117jai (galutiniai vartotojai).<\/span><\/div>\n<\/li>\n<\/ul>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<ul>\n<li><span style=\"color: #000000;\">PVM mok\u0117tojais ne\u012fsiregistravusiems kelioni\u0173 organizatoriams, teikiantiems min\u0117tas turizmo paslaugas, vir\u0161ijus nustatyt\u0105 registravimuisi PVM mok\u0117toju\u00a0 gauto atlygio rib\u0105, mok\u0117tina \u012f biud\u017eet\u0105 PVM suma u\u017e \u0161ias paslaugas apskai\u010diuojama nuo mar\u017eos LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo\u00a0 92 str. nustatyta tvarka.<\/span><\/li>\n<\/ul>\n<\/ul>\n<p>[content_protector password=&#8221;fidexperta&#8221;]<\/p>\n<ul>\n<li><span style=\"color: #000000;\">Kelioni\u0173 organizatorius, gautiniams vartotojams teikiantis turizmo paslaugas (parduodantis pavienes turizmo paslaugas arba kelion\u0117s rinkinius), kurioms taikoma mar\u017eos schema ir kurios pagal LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 101 str. 2 d. nuostatas laikomos suteiktomis \u0161alies teritorijoje, prival\u0117j\u0119s pateikti pra\u0161ym\u0105 \u012fregistruoti j\u012f PVM mok\u0117toju, ta\u010diau to nepadar\u0119s, mok\u0117tin\u0105 \u012f biud\u017eet\u0105 u\u017e \u0161ias suteiktas paslaugas apskai\u010diuoja taikydamas mar\u017eos schem\u0105.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0160altinis:<\/strong><\/span> <a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129373\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129373<\/a>[\/content_protector]<\/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\/381\" 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":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-381","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/381","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=381"}],"version-history":[{"count":3,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/381\/revisions"}],"predecessor-version":[{"id":1530,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/381\/revisions\/1530"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=381"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}