{"id":3496,"date":"2017-03-08T00:00:00","date_gmt":"2017-03-08T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/paaiskinimas-d-l-dovan-kupon-apmokestinimo-prid-tin-s-vert-s-mokesciu\/"},"modified":"2017-03-08T00:00:00","modified_gmt":"2017-03-08T00:00:00","slug":"paaiskinimas-d-l-dovan-kupon-apmokestinimo-prid-tin-s-vert-s-mokesciu","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-d-l-dovan-kupon-apmokestinimo-prid-tin-s-vert-s-mokesciu\/","title":{"rendered":"Paai\u0161kinimas d\u0117l dovan\u0173 kupon\u0173 apmokestinimo prid\u0117tin\u0117s vert\u0117s mokes\u010diu"},"content":{"rendered":"
\n

Trumpai pristatome pagrindines nuostatas, kuriais atvejais dovan\u0173 kuponai gali arba privalo b\u016bti apmokestinti PVM:
\u00b7 \u00a0 \u00a0 \u00a0 jeigu kuponas suteikia teis\u0119 \u012fsigyti identifikuotas prekes ar paslaugas<\/u>, tada u\u017e tok\u012f dovan\u0173 kupon\u0105 gaut\u0105 atlyg\u012f galima laikyti avansu, ir galima pasirinkti<\/u> skai\u010diuoti PVM, ar ne;
\u00b7 \u00a0 \u00a0 \u00a0 jeigu kuponas galioja ilgiau nei 12 m\u0117nesi\u0173<\/u> ir galima identifikuoti prekes ar paslaugas, kurias galima \u012fsigyti u\u017e kupon\u0105, tada dovan\u0173 kuponus parduodantis asmuo privalo apskai\u010diuoti PVM u\u017e tokius kuponus kaip u\u017e gaut\u0105 avans\u0105;
\u00b7 \u00a0 \u00a0 \u00a0 jeigu parduodam\u0173 dovan\u0173 kupon\u0173 objektas n\u0117ra ai\u0161kus<\/u> (pvz. neai\u0161ku nei kokios prekes bus \u012fsigyta, nei kokioje parduotuv\u0117je), tada atlygis gautas u\u017e tokius dovan\u0173 kuponus negali b\u016bti laikomas avansu ir PVM neturi b\u016bti apskai\u010diuojamas;
\u00b7 \u00a0 \u00a0 \u00a0 jeigu mokes\u010di\u0173 mok\u0117tojas u\u017e dovan\u0173 kupon\u0105 pasirinko ar privalo skai\u010diuoti PVM, tada dovan\u0173 kupon\u0173 pardavimas apmokestinamas tokiu PVM tarifu, koks b\u016bt\u0173 taikomas prek\u0117ms\/paslaugoms, kurias galima \u012fsigyti pagal dovan\u0173 kupon\u0105;
\u00b7 \u00a0 \u00a0 \u00a0 parduodant dovan\u0173 kuponus, PVM s\u0105skaita fakt\u016bra i\u0161ra\u0161oma tik tuo atveju, jeigu atlygis gautas u\u017e dovan\u0173 kupon\u0105, yra laikomas avansu, nuo kurio yra skai\u010diuojimas PVM. Tokiu atveju, pasinaudojus kuponu, i\u0161ra\u0161oma \u201egalutin\u0117\u201c PVM s\u0105skaita fakt\u016bra;
\u00b7 \u00a0 \u00a0 \u00a0 jeigu atlygis gautas u\u017e dovan\u0173 kuponus, nelaikomos avansu<\/u>, tada PVM s\u0105skaita fakt\u016bra<\/u> yra i\u0161ra\u0161oma patiekus prekes\/suteiktos paslaugas<\/u>, t.y. panaudojus dovan\u0173 kupon\u0105.<\/p>\n

Pla\u010diau apie dovan\u0173 kupon\u0173 apmokestinim\u0105 PVM galite rasti \u010dia: http:\/\/www.vmi.lt\/cms\/web\/kmdb\/konsultacines-medziagos-katalogas\/-\/asset_publisher\/Pec85c90jXW4\/content\/dovanu-kuponu-apmokestinimas-pvm\/10174<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Trumpai pristatome pagrindines nuostatas, kuriais atvejais dovan\u0173 kuponai gali arba privalo b\u016bti apmokestinti PVM: \u00b7 \u00a0 \u00a0 \u00a0 jeigu kuponas suteikia teis\u0119 \u012fsigyti identifikuotas prekes ar paslaugas, tada u\u017e tok\u012f dovan\u0173 kupon\u0105 gaut\u0105 atlyg\u012f galima laikyti avansu, ir galima pasirinkti skai\u010diuoti PVM, ar ne;\u00b7 \u00a0 \u00a0 \u00a0 jeigu kuponas galioja ilgiau nei 12 m\u0117nesi\u0173 ir […]<\/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-3496","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPaai\u0161kinimas d\u0117l dovan\u0173 kupon\u0173 apmokestinimo prid\u0117tin\u0117s vert\u0117s mokes\u010diu – 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\/paaiskinimas-d-l-dovan-kupon-apmokestinimo-prid-tin-s-vert-s-mokesciu\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Paai\u0161kinimas d\u0117l dovan\u0173 kupon\u0173 apmokestinimo prid\u0117tin\u0117s vert\u0117s mokes\u010diu – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Trumpai pristatome pagrindines nuostatas, kuriais atvejais dovan\u0173 kuponai gali arba privalo b\u016bti apmokestinti PVM: \u00b7 \u00a0 \u00a0 \u00a0 jeigu kuponas suteikia teis\u0119 \u012fsigyti identifikuotas prekes ar paslaugas, tada u\u017e tok\u012f dovan\u0173 kupon\u0105 gaut\u0105 atlyg\u012f galima laikyti avansu, ir galima pasirinkti skai\u010diuoti PVM, ar ne;\u00b7 \u00a0 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