{"id":3430,"date":"2020-02-11T00:00:00","date_gmt":"2020-02-11T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/nauji-rodymai-gabenant-prekes-kitas-es-salis\/"},"modified":"2020-02-11T00:00:00","modified_gmt":"2020-02-11T00:00:00","slug":"nauji-rodymai-gabenant-prekes-kitas-es-salis","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/nauji-rodymai-gabenant-prekes-kitas-es-salis\/","title":{"rendered":"Nauji \u012frodymai gabenant prekes \u012f kitas ES \u0161alis"},"content":{"rendered":"
\n

Informuojame, jog nuo 2020 m. sausio 1d. pagal Tarybos \u012fgyvendinimo reglament\u0105 2018\/1912 yra kei\u010diamos reglamento 282\/2011 nuostatos, susijusios su \u012frodymais gabenant prekes \u012f kitas ES \u0161alis.<\/p>\n

Teis\u0117s akto pakeitimai pabr\u0117\u017eia, jog norint taikyti 0% PVM tarif\u0105 tiekiant prekes \u012f kitas ES \u0161alis, preki\u0173 pirk\u0117jas privalo b\u016bti kitos valstyb\u0117s nares PVM mok\u0117tojas<\/b>. Skirtingose ES \u0161alyse buvo skirtingas vertinimas, ar PVM kodas yra privalomas ta\u010diau dabar \u0161i nuostata yra PVM direktyvoje. Kitos privalomos s\u0105lygos yra, jog prek\u0117s turi b\u016bti i\u0161gabenamos u\u017e valstyb\u0117s nar\u0117s rib\u0173 bei preki\u0173 pardavimas turi b\u016bti \u012ftraukiamas \u012f preki\u0173 tiekimo ir (arba) paslaug\u0173 tiekimo \u012f kitas valstybes nares ataskait\u0105 (VIES). <\/p>\n

<\/p>\n

Teis\u0117s akte nurodomi, kokie preki\u0173 i\u0161gabenimo \u012f kit\u0105 ES valstyb\u0119 nar\u0119 \u012frodymai tur\u0117t\u0173 b\u016bti renkami.<\/p>\n

<\/p>\n\n\n\n\n
\n

I grup\u0117<\/span><\/p>\n<\/td>\n

\n

II grup\u0117<\/span><\/p>\n<\/td>\n

\n

III grup\u0117<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Dokumentai, tiesiogiai susij\u0119 su preki\u0173 gabenimu:<\/p>\n

o \u00a0 CMR va\u017etara\u0161tis;<\/p>\n

o \u00a0 konosamentas;<\/p>\n

o \u00a0 oro transporto va\u017etara\u0161tis;<\/p>\n

o \u00a0 gele\u017einkelio va\u017etara\u0161tis;<\/p>\n

o \u00a0 ve\u017e\u0117jo, ekspeditoriaus PVM s\u0105skaita fakt\u016bra u\u017e perve\u017eimo paslaugas.<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

Dokumentai, netiesiogiai patvirtinantys preki\u0173 gabenim\u0105:<\/p>\n

o \u00a0 draudimo liudijimas, susij\u0119s su preki\u0173 gabenimu;<\/p>\n

o \u00a0 banko dokumentai, kuriais \u012frodoma, kad u\u017e preki\u0173 i\u0161gabenim\u0105 sumok\u0117ta;<\/p>\n

o \u00a0 oficial\u016bs dokumentai, kuriuos i\u0161duoda vald\u017eios institucija;<\/p>\n

o \u00a0 sand\u0117lio savininko kvitas, kuriuo patvirtinamas preki\u0173 sand\u0117liavimas toje ES valstyb\u0117je<\/p>\n<\/td>\n

\n

Pirk\u0117jo patvirtinimas, jog pirk\u0117jas i\u0161gabeno prekes savo vardu arba tai jo vardu padar\u0117 tre\u010dioji \u0161alis, bei jame nurodoma:<\/p>\n

o \u00a0 preki\u0173 paskirties ES valstyb\u0117;<\/p>\n

o \u00a0 patvirtinimo i\u0161davimo data;<\/p>\n

o \u00a0 preki\u0173 kiekis ir r\u016b\u0161is;<\/p>\n

o \u00a0 pirk\u0117jo pavadinimas ir adresas;<\/p>\n

o \u00a0 preki\u0173 atvykimo data ir laikas;<\/p>\n

o \u00a0 pirk\u0117jo vardu prekes priiman\u010dio asmens tapatyb\u0117;<\/p>\n

o \u00a0 jei naudojama transporto priemon\u0117 \u2013 transporto priemon\u0117s identifikacinis numeris<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

Laikoma, kad prek\u0117s buvo i\u0161gabentos \u012f kit\u0105 ES valstyb\u0119 nar\u0119, kai Tiek\u0117jas turi \u0161iuos \u012frodymus:<\/p>\n

1. \u00a0 \u00a0 Prekes i\u0161gabena tiek\u0117jas arba jo vardu tre\u010dioji \u0161alis<\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 Vienas i\u0161 I grup\u0117s \u012frodym\u0173 + vienas i\u0161 II grup\u0117s \u012frodym\u0173;<\/b><\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 du \u012frodymai i\u0161 I grup\u0117s \u012frodym\u0173.<\/b><\/p>\n

2. \u00a0 \u00a0 Prekes i\u0161gabena pirk\u0117jas arba jo vardu tre\u010dioji \u0161alis<\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 Vienas i\u0161 I grup\u0117s \u012frodym\u0173 + vienas i\u0161 II grup\u0117s \u012frodym\u0173 + III grup\u0117s \u012frodymas<\/b><\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 du \u012frodymai i\u0161 I grup\u0117s \u012frodym\u0173 + III grup\u0117s \u012frodymas<\/b><\/p>\n

\u00a0<\/p>\n

Norime atkreipti d\u0117mes\u012f, jog pirk\u0117jo patvirtinimas (III grup\u0117s dokumentas) turi b\u016bti pateikiamas iki kito m\u0117nesio 10 dienos po preki\u0173 i\u0161gabenimo. Taip pat, \u012frodymai turi b\u016bti vienas kitam neprie\u0161taraujantys ir turi b\u016bti i\u0161duoti 2 skirting\u0173 bei viena nuo kitos, nuo pardav\u0117jo ir pirk\u0117jo, nepriklausan\u010di\u0173 \u0161ali\u0173.<\/p>\n

Svarbu pamin\u0117ti, jog nepavykus surinkti dokument\u0173, kurie atitikt\u0173 naujos tvarkos reikalavimus, lieka galimyb\u0117 pagr\u012fsti PVM 0% tarifo taikym\u0105 senuoju b\u016bdu.<\/p>\n

Primename, jog Leinonen mokes\u010di\u0173 komanda gali suteikti visapusi\u0161kas bei i\u0161samias mokestines konsultacijas, per\u017ei\u016br\u0117ti \u012fvairius j\u016bs\u0173 pateiktus dokumentus ir pateikti komentarus apie galimas rizikas.<\/p>\n

Informacija auk\u0161\u010diau paruo\u0161ta Leinonen mokes\u010di\u0173 komandos.<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Informuojame, jog nuo 2020 m. sausio 1d. pagal Tarybos \u012fgyvendinimo reglament\u0105 2018\/1912 yra kei\u010diamos reglamento 282\/2011 nuostatos, susijusios su \u012frodymais gabenant prekes \u012f kitas ES \u0161alis. Teis\u0117s akto pakeitimai pabr\u0117\u017eia, jog norint taikyti 0% PVM tarif\u0105 tiekiant prekes \u012f kitas ES \u0161alis, preki\u0173 pirk\u0117jas privalo b\u016bti kitos valstyb\u0117s nares PVM mok\u0117tojas. Skirtingose ES \u0161alyse buvo […]<\/p>\n","protected":false},"author":30,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[115],"class_list":["post-3430","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nNauji \u012frodymai gabenant prekes \u012f kitas ES \u0161alis – Leinonen Lithuania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/nauji-rodymai-gabenant-prekes-kitas-es-salis\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nauji \u012frodymai gabenant prekes \u012f kitas ES \u0161alis – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Informuojame, jog nuo 2020 m. sausio 1d. pagal Tarybos \u012fgyvendinimo reglament\u0105 2018\/1912 yra kei\u010diamos reglamento 282\/2011 nuostatos, susijusios su \u012frodymais gabenant prekes \u012f kitas ES \u0161alis. Teis\u0117s akto pakeitimai pabr\u0117\u017eia, jog norint taikyti 0% PVM tarif\u0105 tiekiant prekes \u012f kitas ES \u0161alis, preki\u0173 pirk\u0117jas privalo b\u016bti kitos valstyb\u0117s nares PVM mok\u0117tojas. 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Teis\u0117s akto pakeitimai pabr\u0117\u017eia, jog norint taikyti 0% PVM tarif\u0105 tiekiant prekes \u012f kitas ES \u0161alis, preki\u0173 pirk\u0117jas privalo b\u016bti kitos valstyb\u0117s nares PVM mok\u0117tojas. 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