{"id":345,"date":"2013-10-31T06:09:01","date_gmt":"2013-10-31T06:09:01","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=345"},"modified":"2018-08-21T15:20:20","modified_gmt":"2018-08-21T15:20:20","slug":"pridetines-vertes-mokestis-spalio-menesio-mokesciu-naujienos11","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pridetines-vertes-mokestis-spalio-menesio-mokesciu-naujienos11\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: spalio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p> <\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u012esaky<span style=\"color: #000000;\">mu pakeistos u\u017e ES teritorijos rib\u0173 \u012fsik\u016brusio apmokestinamojo asmens pra\u0161ymo gr\u0105\u017einti prid\u0117tin\u0117s vert\u0117s mokest\u012f FR0445 formos u\u017epildymo taisykl\u0117s. \u0160ios taisykl\u0117s papildytos nuostatomis, jog FR0445 form\u0105 galima teikti elektroniniu b\u016bdu (per \u201eMano VMI\u201c) kartu pateikiant reikiam\u0173 dokument\u0173 (PVM s\u0105skait\u0173 fakt\u016br\u0173 ir kt. dokument\u0173) kopijas, bei nuostatomis d\u0117l pateiktos formos tikslinimo.<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Taip pat pakeista sprendimo d\u0117l prid\u0117tin\u0117s vert\u0117s mokes\u010dio gr\u0105\u017einimo u\u017e Europos S\u0105jungos teritorijos rib\u0173 \u012fsik\u016brusiam u\u017esienio apmokestinamajam asmeniui FR0446 forma. Patikslinta sprendimo forma, sprendime pateikiama daugiau informacijos, reikalingos gr\u0105\u017einamos PVM sumos pervedimui \u012f s\u0105skait\u0105 (pvz., s\u0105skaitos savininko pavadinimas, mok\u0117jimo paskirtis ir pan.).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"> <\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>\u0160altinis:<\/strong><\/span><em> <\/em><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127189\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000127189<\/a><em> <\/em><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Aktualu<\/span> <span style=\"color: #000000;\">d\u0117l<\/span> <span style=\"color: #000000;\">gaut\u0173<\/span> <span style=\"color: #000000;\">avans\u0173 <\/span><span style=\"color: #000000;\">apmokestinim<span style=\"color: #000000;\">o<\/span><\/span><span style=\"color: #000000;\"> PVM.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Papildymas PVM \u012fstatymo 14 str. 4 dalies komentaras d\u0117l gaut\u0173 avans\u0173 apmokestinimo PVM.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><br \/><\/em><\/p>\n<p style=\"text-align: justify;\">Papildymu nurodoma, kad remiantis ETT praktika (byla C-419\/02, C-549\/11), kad PVM tapt\u0173 apskai\u010diuotinu i\u0161ankstinio apmok\u0117jimo momentu, reikia, jog apie visus su apmokestinamuoju momentu susijusius faktus, t. y. b\u016bsim\u0105 preki\u0173 tiekim\u0105 ar paslaug\u0173 teikim\u0105, b\u016bt\u0173 \u017einoma i\u0161 anksto ir prek\u0117s ar paslaugos, u\u017e kurias mokamas avansas, b\u016bt\u0173 tiksliai identifikuotos. Avansas u\u017e preki\u0173 tiekim\u0105 ir (ar) paslaug\u0173 teikim\u0105, kurie dar n\u0117ra tiksliai identifikuoti, negali b\u016bti apmokestinamas PVM. Pavyzd\u017eiui, kai bendrov\u0117 platina dovan\u0173 korteles, kurios suteikia teis\u0119 j\u0173 tur\u0117tojui bendrov\u0117s prekybos tinkle \u012fsigyti preki\u0173 u\u017e \u0161iose kortel\u0117se \u012fne\u0161t\u0105 pinig\u0173 sum\u0105, tai toks dovan\u0173 korteli\u0173 platinimas, remiantis PVM \u012fstatymo 3 str. nuostatomis, nelaikomas nei preki\u0173 tiekimu nei paslaug\u0173 teikimu, o \u0161io atlygio sumok\u0117jimo metu prid\u0117tin\u0117s vert\u0117s mokestis, tiek tuo atveju, kai patiekus kortel\u0119 \u012fsigyjamos prek\u0117s anks\u010diau nei prie\u0161 12 m\u0117nesi\u0173, tiek ir v\u0117liau kaip po 12 m\u0117nesi\u0173 nuo kortel\u0117s \u012fsigijimo dienos, netampa apskai\u010diuotinu, nes n\u0117ra ai\u0161ku, kokios konkre\u010dios prek\u0117s bus perkamos.<strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>\u0160altinis: <\/strong><\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000126862\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000126862<\/a><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Aktualu<\/span> <span style=\"color: #000000;\">d\u0117l\u00a0 \u012fregistravimo \u012f<\/span> <span style=\"color: #000000;\">Prid\u0117tin\u0117s vert\u0117s mokes\u010dio<\/span> <span style=\"color: #000000;\">mok\u0117toj\u0173 registr\u0105\/ <\/span><span style=\"color: #000000;\">i\u0161registravimo i\u0161<\/span> <span style=\"color: #000000;\">Prid\u0117tin\u0117s vert\u0117s <\/span><span style=\"color: #000000;\">mokes\u010dio mok\u0117toj\u0173 <\/span><span style=\"color: #000000;\"><span style=\"color: #000000;\">r<\/span>egistro.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"color: #000000;\">P<\/span><span style=\"color: #000000;\">akeistos \u012eregistravimo \u012f Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 registr\u0105\/i\u0161registravimo i\u0161 Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 registro taisykl\u0117s. <\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"color: #000000;\"><br \/><\/span><\/em><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">2013-09-26 VMI prie LR Finans\u0173 ministerijos\u00a0 \u012fsakymu Nr. VA-55 pakeistos \u012eregistravimo \u012f Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 registr\u0105\/i\u0161registravimo i\u0161 Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 registro taisykl\u0117s.<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Pagal pakeistas Taisykles, mokes\u010di\u0173 mok\u0117toj\u0173 pateiktose Pra\u0161ym\u0173 \u012fregistruoti PVM mok\u0117tojais popierin\u0117se formose (FR0388 ir FR0389) apskri\u010di\u0173 valstybini\u0173 mokes\u010di\u0173 inspekcijos nepildys t\u0173 laukeli\u0173, kuri\u0173 informacija yra jau nurodyta Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117tojo registracijos pa\u017eym\u0117jimo FR0590 formoje ir Sprendimo \u012fregistruoti asmen\u012f \u012f Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 registr\u0105\/neregistruoti asmens \u012f Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 registr\u0105 FR0618 formoje arba jau yra asmen\u0173 registravimo PVM mok\u0117tojais informacin\u0117je sistemoje (laisvos formos prane\u0161imo d\u0117l nei\u0161registravimo i\u0161 PVM registro data ir numeris). Taigi popierin\u0117se formose nebus \u012fra\u0161omi \u0161ie duomenys:<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">-\u012eregistravimo PVM mok\u0117toju data;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">-Sprendimo \u012fregistruoti bei i\u0161registruoti PVM mok\u0117toju data ir numeris;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">-Atsisakymo \u012fregistruoti PVM mok\u0117toj\u0173 motyvai;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">-I\u0161registravimo i\u0161 registro data;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">-Prane\u0161imo d\u0117l nei\u0161registravimo data ir numeris;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">-AVMI darbuotoj\u0173, turin\u010di\u0173 teis\u0119 atlikti \u012fregistravim\u0105 bei i\u0161registravim\u0105, pareigos, vardas, pavard\u0117.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>\u0160altinis<\/strong>: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000126860\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000126860<\/a><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em><br \/><\/em><\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #000000;\"><span style=\"color: #000000;\">Prid\u0117tin\u0117s<\/span> <\/span><span style=\"color: #000000;\">vert\u0117s <\/span><span style=\"color: #000000;\">mokestis<\/span><\/span><\/span><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\"> <\/span><\/span><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #999999;\"> <\/span><\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #999999;\">Spalio m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>Sandra Pavlova, Raimonda Strak\u0161yt\u0117<\/em><br \/><\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>UAB &#171;Fidexperta&#187; vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Aktualu <\/span><span style=\"color: #000000;\">u\u017esienio <\/span><span style=\"color: #000000;\">apmokestinamiesiems<span style=\"color: #000000;\"> <\/span><\/span><span style=\"color: #000000;\"><span style=\"color: #000000;\">asmenims<\/span> <\/span><span style=\"color: #000000;\">d\u0117l pra\u0161ymo<\/span> <span style=\"color: #000000;\">gr\u0105\u017einti PVM.<br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie LR finans\u0173 ministerijos vir\u0161ininko 2013 m. spalio 14 d. \u012fsakymu Nr. VA-67 pakeistas 2002 m. lapkri\u010dio 25 d. \u012fsakymas Nr. 339 \u201eD\u0117l u\u017esienio apmokestinam\u0173j\u0173 asmen\u0173 pra\u0161ym\u0173 gr\u0105\u017einti j\u0173 Lietuvos Respublikoje sumok\u0117t\u0105 prid\u0117tin\u0117s vert\u0117s mokest\u012f\u201c. <\/em><\/p>\n<p style=\"text-align: justify;\"><em> <\/em><\/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-345","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/comments?post=345"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/345\/revisions"}],"predecessor-version":[{"id":2705,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/345\/revisions\/2705"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=345"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}