{"id":3447,"date":"2019-06-14T00:00:00","date_gmt":"2019-06-14T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/"},"modified":"2019-06-14T00:00:00","modified_gmt":"2019-06-14T00:00:00","slug":"atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/","title":{"rendered":"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105"},"content":{"rendered":"<div>\n<p>Nuo 2019 rugpj\u016b\u010dio 1 d. bus taikomas atvirk\u0161tinis PVM <u>mobiliesiems telefonams, plan\u0161et\u0117ms, ne\u0161iojamiesiems kompiuteriams ir standiesiems diskams.<\/u> \u0160ios r\u016b\u0161ies prek\u0117s da\u017enai naudojamos suk\u010diaujant mokes\u010di\u0173 srityje, tod\u0117l PVM mok\u0117jim\u0105 perims pirk\u0117jai, jeigu jie bus \u012fsiregistrav\u0119 PVM mok\u0117tojais Lietuvoje. <\/p>\n<p><\/p>\n<p>Nauja tvarka bus laikina ir jos galiojimo terminas bus skirtingas, priklausomai nuo prek\u0117s tipo:<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  standiesiems diskams bus taikoma iki 2022-02-28 (laikotarp\u012f riboja Europos Komisija);<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  mobiliesiems telefonams, plan\u0161et\u0117ms ir ne\u0161iojamiesiems kompiuteriams \u2013 iki 2022-06-30.<\/p>\n<p>Atvirk\u0161tinis PVM netaikomas:<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  biud\u017eetin\u0117ms \u012fstaigoms;<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  gyventojams, ne PVM mok\u0117tojams;<\/p>\n<p>\u00b7\u00a0 \u00a0 \u00a0atvejais, kai pardav\u0117jas pirk\u0117jui <u>i\u0161duoda kasos aparato kvit\u0105 ir i\u0161ra\u0161o PVM s\u0105skait\u0105 fakt\u016br\u0105 <\/u>(t.y. kai atsiskaitoma grynaisiais\/ kortele prekybos vietoje).<\/p>\n<p>Ta\u010diau jeigu \u012fmon\u0117, PVM mok\u0117toja, prekes perka pavedimu ir jai i\u0161ra\u0161oma PVM s\u0105skaita fakt\u016bra, tokiu atveju pardav\u0117jas tik apskai\u010diuoja pardavimo PVM, bet jo sumok\u0117jim\u0105 perima pirk\u0117jas t.y. pirk\u0117jas u\u017e prekes tiek\u0117jams sumoka be PVM, o savo PVM deklaracijoje deklaruoja ir pardavimo, ir pirkimo PVM.<\/p>\n<p>\u0160iuo metu Lietuvoje atvirk\u0161tinis PVM taikomas:<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  Statybos darbams (naujo statinio statybos darbams, statinio rekonstravimo darbams, statinio nugriovimo darbams);<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  Asmenims, registruotiems PVM mok\u0117tojais Lietuvoje (i\u0161skyrus PVM registruotas biud\u017eetines \u012fstaigas), jeigu \u012fsigyja prekes i\u0161 tiek\u0117jo, kuriam yra prad\u0117ta bankroto proced\u016bra (bankrutuojan\u010dio ar bankrutavusio);<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  Juod\u0173j\u0173 ir spalvot\u0173 metal\u0173 atliekoms\/ lau\u017eas;<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  Medienai (r\u0105stams, lentoms, ta\u0161ams).<\/p>\n<p>Teis\u0117s akt\u0105 galite rasti \u017eemiau:<\/p>\n<p><a href=\"https:\/\/e-seimas.lrs.lt\/portal\/legalAct\/lt\/TAD\/TAIS.171031\/asr\">https:\/\/e-seimas.lrs.lt\/portal\/legalAct\/lt\/TAD\/TAIS.171031\/asr<\/a><\/p>\n<p>\u00a0<\/p>\n<p>Jeigu Jums i\u0161kilo koki\u0173 nors klausim\u0173, Leinonen mokes\u010di\u0173 specialist\u0173 komanda mielai jums pad\u0117s.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nuo 2019 rugpj\u016b\u010dio 1 d. bus taikomas atvirk\u0161tinis PVM mobiliesiems telefonams, plan\u0161et\u0117ms, ne\u0161iojamiesiems kompiuteriams ir standiesiems diskams. \u0160ios r\u016b\u0161ies prek\u0117s da\u017enai naudojamos suk\u010diaujant mokes\u010di\u0173 srityje, tod\u0117l PVM mok\u0117jim\u0105 perims pirk\u0117jai, jeigu jie bus \u012fsiregistrav\u0119 PVM mok\u0117tojais Lietuvoje. Nauja tvarka bus laikina ir jos galiojimo terminas bus skirtingas, priklausomai nuo prek\u0117s tipo: \u00b7 \u00a0 \u00a0 \u00a0 [&hellip;]<\/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-3447","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105 &#8211; 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\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105 &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Nuo 2019 rugpj\u016b\u010dio 1 d. bus taikomas atvirk\u0161tinis PVM mobiliesiems telefonams, plan\u0161et\u0117ms, ne\u0161iojamiesiems kompiuteriams ir standiesiems diskams. \u0160ios r\u016b\u0161ies prek\u0117s da\u017enai naudojamos suk\u010diaujant mokes\u010di\u0173 srityje, tod\u0117l PVM mok\u0117jim\u0105 perims pirk\u0117jai, jeigu jie bus \u012fsiregistrav\u0119 PVM mok\u0117tojais Lietuvoje. Nauja tvarka bus laikina ir jos galiojimo terminas bus skirtingas, priklausomai nuo prek\u0117s tipo: \u00b7 \u00a0 \u00a0 \u00a0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-14T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Evelina Daus\u0117nait\u0117\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Evelina Daus\u0117nait\u0117\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\u0117\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/\",\"name\":\"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105 &#8211; Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2019-06-14T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/\",\"name\":\"Leinonen Lithuania\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435\",\"name\":\"Evelina Daus\u0117nait\u0117\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/722d4af0a25d4b5f57902822e5049966\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg\",\"caption\":\"Evelina Daus\u0117nait\u0117\"},\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/evelina-dausenaite\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105 &#8211; Leinonen Lithuania","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/","og_locale":"lt_LT","og_type":"article","og_title":"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105 &#8211; Leinonen Lithuania","og_description":"Nuo 2019 rugpj\u016b\u010dio 1 d. bus taikomas atvirk\u0161tinis PVM mobiliesiems telefonams, plan\u0161et\u0117ms, ne\u0161iojamiesiems kompiuteriams ir standiesiems diskams. \u0160ios r\u016b\u0161ies prek\u0117s da\u017enai naudojamos suk\u010diaujant mokes\u010di\u0173 srityje, tod\u0117l PVM mok\u0117jim\u0105 perims pirk\u0117jai, jeigu jie bus \u012fsiregistrav\u0119 PVM mok\u0117tojais Lietuvoje. Nauja tvarka bus laikina ir jos galiojimo terminas bus skirtingas, priklausomai nuo prek\u0117s tipo: \u00b7 \u00a0 \u00a0 \u00a0 [&hellip;]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/","og_site_name":"Leinonen Lithuania","article_published_time":"2019-06-14T00:00:00+00:00","author":"Evelina Daus\u0117nait\u0117","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Evelina Daus\u0117nait\u0117","Est. reading time":"1 minut\u0117"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/","name":"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105 &#8211; Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2019-06-14T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-pvm-elektronikos-prek-ms-atkeliauja-lietuva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"Atvirk\u0161tinis PVM elektronikos prek\u0117ms atkeliauja \u012f Lietuv\u0105"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website","url":"https:\/\/leinonen.eu\/ltu\/lt\/","name":"Leinonen Lithuania","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435","name":"Evelina Daus\u0117nait\u0117","image":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/722d4af0a25d4b5f57902822e5049966","url":"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg","caption":"Evelina Daus\u0117nait\u0117"},"url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/evelina-dausenaite\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/comments?post=3447"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3447\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3447"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}