{"id":70,"date":"2011-03-16T08:07:17","date_gmt":"2011-03-16T08:07:17","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=70"},"modified":"2018-08-21T15:21:27","modified_gmt":"2018-08-21T15:21:27","slug":"praym-susigrainti-pvm-i-kitos-es","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/praym-susigrainti-pvm-i-kitos-es\/","title":{"rendered":"Pra\u0161ym\u0105 susigr\u0105\u017einti PVM i\u0161 kitos ES valstyb\u0117s galima pateikti iki kovo 31 d."},"content":{"rendered":"

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\"verslo_zinios\"<\/p>\n

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2011 m. kovo 16 d. <\/span><\/div>\n<\/header>\n
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Pra\u0161ym\u0105 sugr\u0105\u017einti PVM i\u0161 kitos ES valstyb\u0117s galima pateikti iki kovo 31 d.<\/p>\n

\u00a0<\/strong><\/p>\n

Verslo \u017einios, 2011 03 16, Nr. 51 (3452)<\/em><\/p>\n

Gabriel\u0117 Jokubauskait\u0117<\/div>\n
UAb \u201cFidexperta\u201d mokes\u010di\u0173 konsultant\u0117<\/div>\n

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VMI prat\u0119s\u0117 pra\u0161ym\u0173 susigr\u0105\u017einti PVM u\u017e 2009 m. i\u0161 kitos Europos S\u0105jungos valstyb\u0117s termin\u0105 iki \u0161i\u0173 met\u0173 kovo 31 d., tod\u0117l \u012fmon\u0117s dar turi laiko pateikti \u0161iuos pra\u0161ymus.<\/p>\n<\/div>\n<\/div>\n<\/article>\n

Paprastai pa\u0161ymus susigr\u0105\u017einti PVM u\u017e pra\u0117jusius metus reikia pateikti iki kit\u0173 met\u0173 rugs\u0117jo 30 d., ta\u010diau terminas pateikti pra\u0161ymus d\u0117l 2009 m. u\u017esienyje sumok\u0117to PVM buvo nukeltas net iki 2011 m. kovo 31 d.<\/p>\n

Pra\u0161ymus sugr\u0105\u017einti PVM apsimoka pateikti kuo anks\u010diau. Tarkime, pra\u0161ymus susigr\u0105\u017einti PVM u\u017e 2010 m. galima pateikti ir dabar. Pra\u0161ym\u0105 pateikus anks\u010diau, tik\u0117tina, kad anks\u010diau sugr\u012f\u0161 ir pinigai. N\u0117ra nustatyta ai\u0161kaus laiko tarpo, per kur\u012f valstyb\u0117 turi susigr\u0105\u017einti PVM, ta\u010diau paprastai pinigai sugr\u0105\u017einami per keturis m\u0117nesius nuo pra\u0161ymo pateikimo dienos.<\/p>\n

\u012emon\u0117s gali susigr\u0105\u017einti PVM tik nuo tam tikr\u0173 i\u0161laid\u0173: kuro, transporto priemoni\u0173 nuomos ir kit\u0173 su transporto priemon\u0117mis susijusi\u0173 i\u0161laid\u0173; nuo keli\u0173 rinkliav\u0173 ir naudojimosi keliais mokes\u010dio; taip pat apgyvendinimo, maisto, biliet\u0173 \u012f muges ir parodas. Galima susigr\u0105\u017einti PVM ir nuo prabangos prek\u0117ms, pramogoms ir pasilinksminimams skirt\u0173 i\u012f\u0161laid\u0173.<\/p>\n

Laikotarpis, u\u017e kur\u012f pra\u0161oma susigr\u0105\u017einti PVM, negali vir\u0161yti vieneri\u0173 kalendorini\u0173 met\u0173. Jeigu pra\u0161ymas gr\u0105\u017einti PVM apima trumpesn\u012f nei trij\u0173 m\u0117nesi\u0173 PVM gr\u0105\u017einimo laikotarp\u012f, pra\u0161omo gr\u0105\u017einti PVM suma negali b\u016bti ma\u017eesn\u0117 nei 400 EUR (1.380 Lt).<\/p>\n

Jeigu pra\u0161ymas gr\u0105\u017einti PVM apima kalendorini\u0173 met\u0173 arba likus\u012f kalendorini\u0173 met\u0173 PVM gr\u0105\u017einimo laikotarp\u012f, PVM suma negali b\u016bti ma\u017eesn\u0117 kaip 50 EUR (172,5 Lt).<\/p>\n

PVM gr\u0105\u017einanti valstyb\u0117 apie savo sprendim\u0105 patenkinti arba atmesti pra\u0161ym\u0105 gr\u0105\u017einti PVM parei\u0161k\u0117jui prane\u0161a per keturis m\u0117nesius nuo pra\u0161ymo gavimo datos.<\/p>\n

Lietuvos apmokestinamieji asmenys, norintys susigr\u0105\u017einti ES \u0161alyse sumok\u0117t\u0105 PVM, turi vadovautis Valtybin\u0117s mokes\u010di\u0173 inspekcijos vir\u0161ininko 2010 m. sausio 5 d. \u012fsakymu Nr. VA-1 «D\u0117l Elektronini\u0173 pra\u0161ym\u0173 gr\u0105\u017einti kitose Europos S\u0105jungos valstyb\u0117se nar\u0117se sumok\u0117t\u0105 prid\u0117tin\u0117s vert\u0117s mokest\u012f teikimo taisykli\u0173 tvirtinimo».<\/p>\n

Reik\u0117s<\/strong> kopij\u0173<\/strong><\/p>\n

Asmuo, siekiantis \u012fgyti teis\u0119 kitoms valstyb\u0117ms nar\u0117ms pateikti pra\u0161ym\u0105 gr\u0105\u017einti PVM, turi tapti EPRIS (Elektronin\u0117 pra\u0161ym\u0173 registravimo informacin\u0117 sistema) vartotoju ir per \u0161i\u0105 sistem\u0105 teikti pra\u0161ymus gr\u0105\u017einti sumok\u0117t\u0105 PVM.<\/p>\n

Pra\u0161yme turi b\u016bti nurodyta i\u0161sami informacija apie apmokestiam\u0105j\u012f asmen\u012f, kuris nori susigr\u0105\u017einti sumok\u0117t\u0105 PVM: PVM mok\u0117tojo kodas, elektorinio pa\u0161to adresas, telefonas, banko s\u0105skaitos duomenys, taip pat turi b\u016bti apra\u0161yta veikla, kuriai vykdyti buvo \u012fsigytos prek\u0117s ir paslaugos ir i\u0161sami informacija apie pirkinius. Prie pra\u0161ymo turi b\u016bti prisegamos s\u0105skait\u0173 fakt\u016br\u0173 kopijos.<\/p>\n

Straipsn\u012f galite skaityti dienra\u0161tyje «Verslo \u017einios», spauskite \u010dia<\/strong><\/a>.<\/span><\/span><\/span><\/p>\n<\/p>\n

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Pra\u0161ym\u0105 sugr\u0105\u017einti PVM i\u0161 kitos ES valstyb\u0117s galima pateikti iki kovo 31 d.<\/span><\/span><\/span><\/span><\/span> <\/span><\/strong><\/span><\/span><\/span><\/p>\n

\u00a0<\/span><\/strong><\/span><\/span><\/span><\/p>\n

Verslo \u017einios, 2011 03 16, Nr. 51 (3452)<\/em> <\/span><\/p>\n

Gabriel\u0117 Jokubauskait\u0117<\/div>\n
UAb «Fidexperta» mokes\u010di\u0173 konsultant\u0117<\/div>\n

\u00a0<\/p>\n

VMI prat\u0119s\u0117 pra\u0161ym\u0173 susigr\u0105\u017einti PVM u\u017e 2009 m. i\u0161 kitos Europos S\u0105jungos valstyb\u0117s termin\u0105 iki \u0161i\u0173 met\u0173 kovo 31 d., tod\u0117l \u012fmon\u0117s dar turi laiko pateikti \u0161iuos pra\u0161ymus.<\/p>\n

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