{"id":13005,"date":"2023-04-24T08:36:44","date_gmt":"2023-04-24T08:36:44","guid":{"rendered":"http:\/\/accountingservices.lt\/2023\/04\/24\/how-to-spend-more-time-outdoor-trough-winter\/"},"modified":"2024-10-01T08:17:49","modified_gmt":"2024-10-01T08:17:49","slug":"ar-verta-registruotis-pvm-moketoju","status":"publish","type":"post","link":"https:\/\/accountingservices.lt\/en\/2023\/04\/24\/ar-verta-registruotis-pvm-moketoju\/","title":{"rendered":"AR VERTA REGISTRUOTIS PVM MOK\u0116TOJU?"},"content":{"rendered":"
\n

Pirmiausia reik\u0117tu apibr\u0117\u017eti kas yra prid\u0117tin\u0117 vert\u0117. Prid\u0117tin\u0117 vert\u0117<\/strong> \u2013 skirtumas tarp firmos pagamintos produkcijos rinkos kainos ir jos gamybos \u017ealiav\u0173 bei paslaug\u0173 kainos.<\/p>\n

Produkto kaina = Med\u017eiagos + (Darbas + Nusid\u0117v\u0117jimas + Pelnas) + PVM<\/p>\n

Dalis kainos sudaro prid\u0117tin\u0119 vert\u0119. Med\u017eiagos, pusfabrika\u010diai, pabaigta produkcija, komponentai, rangov\u0173 darbas perkamas jau u\u017ebaigtas, j\u012f gamina tiek\u0117jai ir rangovai, tod\u0117l tai ne\u012feina \u012f prid\u0117tin\u0119 vert\u0119:<\/p>\n

Prid\u0117tin\u0117 vert\u0117 = (Darbas + Nusid\u0117v\u0117jimas + Pelnas)<\/p>\n

\u0160altinis: Vikipedija. [interaktyvus]\u00a0 [\u017ei\u016br\u0117ta 2015-04-30] http:\/\/lt.wikipedia.org\/wiki\/Prid%C4%97tin%C4%97_vert%C4%97<\/a>.<\/p>\n

Taigi prid\u0117tin\u0117s vert\u0117s mokestis yra mokestis, kuris papildomai apmokestina sukuriam\u0105 vert\u0119 (Darbas + Nusid\u0117v\u0117jimas + Pelnas).<\/p>\n

Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toju registruotis galima dviem b\u016bdais:<\/p>\n

    \n
  1. Savanori\u0161kai. Kai vadovas ar \u012fgaliotas asmuo galintis teikti deklaracijas per MANO VMI pateikia pra\u0161ym\u0105 savanori\u0161kai registruotis prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toj\u0173 (PVM).<\/li>\n
  2. Priverstinai.<\/li>\n<\/ol>\n

    a)\u00a0\u00a0\u00a0\u00a0\u00a0 Kai pardavimo pajamos per paskutinius 12 m\u0117nesi\u0173 vir\u0161ijo 45000 eur\u0173. LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio statymas 71 str. 2 dalis.<\/p>\n

    b)\u00a0\u00a0\u00a0\u00a0\u00a0 Kai vis\u0173 asmens \u012fsigyt\u0173 i\u0161 kit\u0173 valstybi\u0173 nari\u0173 preki\u0173 (i\u0161skyrus naujas transporto priemones ar akcizais apmokestinamas prekes) vert\u0117 (ne\u012fskaitant PVM, sumok\u0117to ar mok\u0117tino valstyb\u0117je nar\u0117je, i\u0161 kurios prek\u0117s atgabentos) pra\u0117jusiais kalendoriniais metais vir\u0161ijo 14 000 eur\u0173 ir einamaisiais kalendoriniais metais numatoma \u0161i\u0105 rib\u0105 vir\u0161yti. LR Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas 711 <\/sup><\/strong>\u00a0str. 1 dalis 2 punktas.<\/p>\n

    Pastaba: \u010dia yra pateiktos esmin\u0117s prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo normos.<\/p>\n

    Pateikiame elementar\u0173 ar naudinga registruoti PVM mok\u0117toju pavyzd\u012f:<\/p>\n\n\n\n\n\n\n\n\n\n
    \n

    U\u017esiregistrav\u0119s PVM mok\u0117toju<\/strong><\/p>\n<\/td>\n

    		\n

    Neu\u017esiregistrav\u0119s PVM mok\u0117toju<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \u012esigyja prek\u0119 su 21 % PVM (210,00) u\u017e<\/td>\n1210,00 \u20ac<\/td>\n\u012esigyja prek\u0119 su 21 % PVM (210,00) u\u017e<\/td>\n1210,00 \u20ac<\/td>\n<\/tr>\n
    Parduoda prek\u0119 su 21 % PVM (420,00) u\u017e<\/td>\n2420,00 \u20ac<\/td>\nParduoda prek\u0119 be 21 % PVM (0,00) u\u017e<\/td>\n2210,00 \u20ac<\/td>\n<\/tr>\n
    Pelnas=pajamos-s\u0105naudos<\/p>\n

     <\/p>\n

    1000,00=2000,00-1000,00<\/td>\n

    		1000,00 \u20ac<\/td>\nPelnas=pajamos-s\u0105naudos<\/p>\n

     <\/p>\n

    1000,00=2210,00-1210,00<\/td>\n

    		1000,00 \u20ac<\/td>\n<\/tr>\n
    Pelno mokestis 5 %=1000*0,05<\/td>\n50,00 \u20ac<\/td>\nPelno mokestis 5 %=1000*0,05<\/td>\n50,00 \u20ac<\/td>\n<\/tr>\n
    GPM nuo dividend\u0173 15 %=(1000-50)*0,15<\/td>\n142,50 \u20ac<\/td>\nGPM nuo dividend\u0173 15 %=(1000-50)*0,15<\/td>\n142,50 \u20ac<\/td>\n<\/tr>\n
    J\u016bs\u0173 rankose pinigai po mokes\u010di\u0173=1000-50-142,50<\/td>\n807,50 \u20ac<\/td>\nJ\u016bs\u0173 rankose pinigai po mokes\u010di\u0173=1000-50-142,50<\/td>\n807,50 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Taigi norint gauti t\u0105 pat\u012f rezultat\u0105 t. y. 807,50 \u20ac (tur\u0117ti ki\u0161en\u0117je), neu\u017esiregistrav\u0119s PVM mok\u0117toju rinkoje prek\u0119 gali pardavin\u0117ti u\u017e 2210,00 \u20ac, o u\u017esiregistrav\u0119s PVM mok\u0117toju parduodamos prek\u0117s kaina jau turi b\u016bti 2420,00 \u20ac, kad pasiekti t\u0105 pat\u012f rezultat\u0105 i\u0161simok\u0117tus dividendus 807,50 \u20ac.<\/p>\n

    Ta\u010diau kaip ir min\u0117jome, gali b\u016bti \u012fvairi\u0173 prie\u017eas\u010di\u0173 d\u0117l kuri\u0173 yra verta registruotis PVM mok\u0117toju pvz., norima i\u0161 prad\u017ei\u0173 daug investuoti \u012f preki\u0173 asortiment\u0105 (sand\u0117lio liku\u010di\u0173 kiek) ar atlikti nekilnojamo turto remont\u0105, kur po to bus planuojamos pajamos i\u0161 nekilnojamo turto nuomos ir daug kit\u0173 prie\u017eas\u010di\u0173, kur i\u0161 prad\u017ei\u0173 pirkimo prid\u0117tin\u0117s vert\u0117s mokestis kaip permoka gali b\u016bti u\u017eskaitomas VMI su kitais mokes\u010diais pvz., gyventoj\u0173 pajam\u0173 mokes\u010diu (darbuotoj\u0173 darbo u\u017emokestis) ir kiti VMI mokes\u010diai.<\/p>\n

    \u0160altinis: Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas<\/em> [interaktyvus].\u00a0 [\u017ei\u016br\u0117ta 2015-04-30]. \u00a0https:\/\/www.e-tar.lt\/portal\/lt\/legalAct\/TAR.ED68997709F5<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Pirmiausia reik\u0117tu apibr\u0117\u017eti kas yra prid\u0117tin\u0117 vert\u0117. Prid\u0117tin\u0117 vert\u0117 \u2013 skirtumas tarp firmos pagamintos produkcijos rinkos kainos…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"audio","meta":{"_tbt_post_transparent":"default","_tbt_post_title":"default","_tbt_post_layout":"default","_tbt_post_sidebar_id":"","_tbt_post_content_style":"default","_tbt_post_vertical_padding":"default","_tbt_post_feature":"","_tbt_post_feature_position":"","_tbt_post_header":false,"_tbt_post_footer":false},"categories":[53],"tags":[92,93],"class_list":["post-13005","post","type-post","status-publish","format-audio","hentry","category-uncategorized","tag-post-image-en","tag-video-en","post_format-post-format-audio"],"_links":{"self":[{"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/posts\/13005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/comments?post=13005"}],"version-history":[{"count":2,"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/posts\/13005\/revisions"}],"predecessor-version":[{"id":13440,"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/posts\/13005\/revisions\/13440"}],"wp:attachment":[{"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/media?parent=13005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/categories?post=13005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountingservices.lt\/en\/wp-json\/wp\/v2\/tags?post=13005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}