{"id":3434,"date":"2020-01-02T00:00:00","date_gmt":"2020-01-02T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/dalyvavimas-pvm-sukciavime-to-nezinant-kaip-to-isvengti\/"},"modified":"2020-01-02T00:00:00","modified_gmt":"2020-01-02T00:00:00","slug":"dalyvavimas-pvm-sukciavime-to-nezinant-kaip-to-isvengti","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/dalyvavimas-pvm-sukciavime-to-nezinant-kaip-to-isvengti\/","title":{"rendered":"Dalyvavimas PVM suk\u010diavime to ne\u017einant \u2013 kaip to i\u0161vengti?"},"content":{"rendered":"
\n

Leinonen mokes\u010di\u0173 komanda nori pasidalinti \u012f\u017evalgomis, \u012f k\u0105 \u012fmon\u0117ms reik\u0117t\u0173 atkreipti d\u0117mes\u012f, norint i\u0161vengti dalyvavimo PVM suk\u010diavime. <\/p>\n

<\/p>\n

1.\u00a0 \u00a0 \u00a0Rekomenduojame visada prie\u0161 pradedant verslo sandorius bei po to periodi\u0161kai patikrinti, ar verslo partnerio PVM kodas yra galiojantis. <\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 Lietuvos PVM mok\u0117tojus galite patikrinti paspaud\u0119 \u010dia<\/a><\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 ES PVM mok\u0117tojus paspaud\u0119 \u010dia<\/a> <\/p>\n

Patikrinus partner\u012f, gautus rezultatus rekomenduojame i\u0161saugoti, jog prireikus b\u016bt\u0173 galima \u012frodyti, jog tikrinote verslo partnerio PVM kod\u0105.<\/p>\n

2. \u00a0 \u00a0 Rinkti bei saugoti dokumentacij\u0105, susijusi\u0105 su atliekamais sandoriais. Tai gali b\u016bti papildomi dokumentai d\u0117l preki\u0173 \u012fsigijimo, transporto ir kiti \u012fvair\u016bs dokumentai. Jeigu j\u016bs\u0173 partneris \u0161i\u0173 dokument\u0173 nenori \/ negali pateikti, tai gali b\u016bti vertinama kaip rizikos faktorius, jog partneris gali elgtis nes\u0105\u017einingai, tokiu atveju rekomenduojame imtis kit\u0173 priemoni\u0173 siekiant surinkti kuo daugiau informacijos apie partner\u012f, pavyzd\u017eiui naudotis vie\u0161ai prieinama informacija, taip pat specializuotomis \u012fmon\u0117mis, kurios gali \u012fvertinti verslo partnerio kredito istorij\u0105 ir t.t.<\/p>\n

3. \u00a0 \u00a0 Steb\u0117ti sandorio eig\u0105, ar nekyla koki\u0173 \u012ftarim\u0173 d\u0117l partnerio abejotin\u0173 veiksm\u0173. Rekomenduojame kontaktuoti su partneriu d\u0117l jums neai\u0161ki\u0173 klausim\u0173, o \u012fvairius susira\u0161in\u0117jimus ar pokalbius i\u0161saugoti. Tai taip pat gal\u0117t\u0173 b\u016bti laikoma \u012frodymu, jog j\u016bs domit\u0117s savo partneriais bei sandori\u0173 faktin\u0117mis aplinkyb\u0117mis, t.y. veikiate r\u016bpestingai ir atsakingai.<\/p>\n

Vertinant teism\u0173 sprendimus, teis\u0117 \u012f PVM atskait\u0105 gali b\u016bti atimta, kai:<\/p>\n

– \u00a0 \u00a0 \u00a0 I\u0161ra\u0161ytuose dokumentuose atvaizduotos operacijos realiai ne\u012fvyksta<\/u>, i\u0161ra\u0161yti apskaitos dokumentai nepatvirtina tikrojo \u016bkini\u0173 operacij\u0173 turinio. (Lietuvos Vyriausiojo Administracinio Teismo (LVAT) bylos: A-356-575\/2019<\/a>, eA-642-442\/2019<\/a>)<\/p>\n

– \u00a0 \u00a0 \u00a0 Mokes\u010di\u0173 mok\u0117tojas, vykdydamas \u016bkines operacijas buvo nes\u0105\u017einingas ir tapo dalyviu suk\u010diavime PVM srityje, nes \u017einojo arba tur\u0117jo galimyb\u0119 \u017einoti apie verslo partneri\u0173 vykdom\u0105 PVM suk\u010diavim\u0105.<\/u> (LVAT byla: A-103-438\/2019<\/a>)<\/p>\n

Teism\u0173 praktikoje formuojama pozicija, jog svarbu dom\u0117tis savo verslo partneriais bei rinkti ir saugoti tai patvirtinan\u010di\u0105 informacij\u0105. <\/p>\n

<\/p>\n

Norime atkreipti d\u0117mes\u012f, jog nors \u012fstatymai tiesiogiai nenustato pareigos kontroliuoti verslo partnerio veikl\u0105, ta\u010diau pareiga dom\u0117tis verslo partneri\u0173 veikla kyla i\u0161 pa\u010dios mokes\u010di\u0173 mok\u0117jimo prievol\u0117s teisingai mok\u0117ti mokes\u010dius.<\/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

<\/p>\n

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

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

Leinonen mokes\u010di\u0173 komanda nori pasidalinti \u012f\u017evalgomis, \u012f k\u0105 \u012fmon\u0117ms reik\u0117t\u0173 atkreipti d\u0117mes\u012f, norint i\u0161vengti dalyvavimo PVM suk\u010diavime. 1.\u00a0 \u00a0 \u00a0Rekomenduojame visada prie\u0161 pradedant verslo sandorius bei po to periodi\u0161kai patikrinti, ar verslo partnerio PVM kodas yra galiojantis. \u00b7 \u00a0 \u00a0 \u00a0 Lietuvos PVM mok\u0117tojus galite patikrinti paspaud\u0119 \u010dia \u00b7 \u00a0 \u00a0 \u00a0 ES PVM mok\u0117tojus […]<\/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":[7],"tags":[],"coauthors":[115],"class_list":["post-3434","post","type-post","status-publish","format-standard","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"\nDalyvavimas PVM suk\u010diavime to ne\u017einant \u2013 kaip to i\u0161vengti? 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