{"id":3485,"date":"2017-06-02T00:00:00","date_gmt":"2017-06-02T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/"},"modified":"2017-06-02T00:00:00","modified_gmt":"2017-06-02T00:00:00","slug":"pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/","title":{"rendered":"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui"},"content":{"rendered":"<div>\n<p>                         Teismas dar kart\u0105 pasisak\u0117, kad reikalavimai, jog pirk\u0117jas tur\u0117t\u0173 PVM mok\u0117tojo kod\u0105 ir b\u016bt\u0173 \u012ftrauktas \u012f VIES sistem\u0105 <u>n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM tarifo taikymui tiekiant prekes \u012f ES \u0161alis<\/u>.<\/p>\n<p>Teismas pa\u017eym\u0117jo, kad pirk\u0117jas <u>turi b\u016bti apmokestinamasis asmuo<\/u>, kuris savaranki\u0161kai bet kurioje vietoje vykdo ekonomin\u0119 veikl\u0105, neatsi\u017evelgiant \u012f tos veiklos tiksl\u0105 ar rezultat\u0105, nenumatant s\u0105lygos, kad toks asmuo turi tur\u0117ti PVM mok\u0117tojo kod\u0105. <\/p>\n<p>Taigi, jeigu esmin\u0117s preki\u0173 teikimo s\u0105lygos pagal PVM Direktyv\u0105 yra \u012fvykdytos (t.y. preki\u0173 disponavimo teis\u0117 perduota pirk\u0117jui bei prek\u0117s buvo fizi\u0161kai i\u0161gabentos i\u0161 tiekimo valstyb\u0117s) bei n\u0117ra joki\u0173 ai\u0161ki\u0173 po\u017eymi\u0173, leid\u017eian\u010di\u0173 daryti prielaid\u0105, kad tiek\u0117jas dalyvauja mokes\u010di\u0173 suk\u010diavime, mokes\u010di\u0173 administratorius negali atsakyti pritaikyti 0 proc. PVM tarif\u0105 preki\u0173 tiekimui. <br \/>  Pa\u017eym\u0117tina, jog Lietuvos PVM \u012fstatymo 49 str. 1 d., kaip privaloma s\u0105lyga taikant 0 proc. PVM tarif\u0105, yra PVM mok\u0117tojo kodas kitoje valstyb\u0117je. Visgi, Teismo nuomon\u0117 tai n\u0117ra esminis reikalavimas ir 0 proc. PVM tarifas netur\u0117t\u0173 b\u016bti paneigtas vien d\u0117l fakto, jog preki\u0173 pirk\u0117jas neturi PVM kodo VIES sistemoje.    <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Teismas dar kart\u0105 pasisak\u0117, kad reikalavimai, jog pirk\u0117jas tur\u0117t\u0173 PVM mok\u0117tojo kod\u0105 ir b\u016bt\u0173 \u012ftrauktas \u012f VIES sistem\u0105 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM tarifo taikymui tiekiant prekes \u012f ES \u0161alis. Teismas pa\u017eym\u0117jo, kad pirk\u0117jas turi b\u016bti apmokestinamasis asmuo, kuris savaranki\u0161kai bet kurioje vietoje vykdo ekonomin\u0119 veikl\u0105, neatsi\u017evelgiant \u012f tos veiklos tiksl\u0105 ar rezultat\u0105, nenumatant [&hellip;]<\/p>\n","protected":false},"author":29,"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":[114],"class_list":["post-3485","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>PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui &#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\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Teismas dar kart\u0105 pasisak\u0117, kad reikalavimai, jog pirk\u0117jas tur\u0117t\u0173 PVM mok\u0117tojo kod\u0105 ir b\u016bt\u0173 \u012ftrauktas \u012f VIES sistem\u0105 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM tarifo taikymui tiekiant prekes \u012f ES \u0161alis. Teismas pa\u017eym\u0117jo, kad pirk\u0117jas turi b\u016bti apmokestinamasis asmuo, kuris savaranki\u0161kai bet kurioje vietoje vykdo ekonomin\u0119 veikl\u0105, neatsi\u017evelgiant \u012f tos veiklos tiksl\u0105 ar rezultat\u0105, nenumatant [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-02T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Lithuania\" \/>\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=\"Leinonen Lithuania\" \/>\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\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/\",\"name\":\"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui &#8211; Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2017-06-02T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui\"}]},{\"@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\/a8c70a465534bf5d60ca8295318b29a0\",\"name\":\"Leinonen Lithuania\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/367965f2562e7d835141550c9e275680\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png\",\"caption\":\"Leinonen Lithuania\"},\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/leinonen-lithuania\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui &#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\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/","og_locale":"lt_LT","og_type":"article","og_title":"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui &#8211; Leinonen Lithuania","og_description":"Teismas dar kart\u0105 pasisak\u0117, kad reikalavimai, jog pirk\u0117jas tur\u0117t\u0173 PVM mok\u0117tojo kod\u0105 ir b\u016bt\u0173 \u012ftrauktas \u012f VIES sistem\u0105 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM tarifo taikymui tiekiant prekes \u012f ES \u0161alis. Teismas pa\u017eym\u0117jo, kad pirk\u0117jas turi b\u016bti apmokestinamasis asmuo, kuris savaranki\u0161kai bet kurioje vietoje vykdo ekonomin\u0119 veikl\u0105, neatsi\u017evelgiant \u012f tos veiklos tiksl\u0105 ar rezultat\u0105, nenumatant [&hellip;]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/","og_site_name":"Leinonen Lithuania","article_published_time":"2017-06-02T00:00:00+00:00","author":"Leinonen Lithuania","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Lithuania","Est. reading time":"1 minut\u0117"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/","name":"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui &#8211; Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2017-06-02T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pvm-kodas-n-ra-esmin-salyga-0-proc-pvm-taikymui\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"PVM kodas \u2013 n\u0117ra esmin\u0117 s\u0105lyga 0 proc. PVM taikymui"}]},{"@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\/a8c70a465534bf5d60ca8295318b29a0","name":"Leinonen Lithuania","image":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/367965f2562e7d835141550c9e275680","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png","caption":"Leinonen Lithuania"},"url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/leinonen-lithuania\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3485","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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/comments?post=3485"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3485\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3485"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}