{"id":3498,"date":"2017-02-08T00:00:00","date_gmt":"2017-02-08T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/"},"modified":"2017-02-08T00:00:00","modified_gmt":"2017-02-08T00:00:00","slug":"paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/","title":{"rendered":"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c\nPVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM"},"content":{"rendered":"
\n

Taigi, nuo 2016 m. spalio 1 d., preki\u0173 pardav\u0117jas, gav\u0119s avans\u0105, nuo kurio yra skai\u010diuojamas PVM, i\u0161ra\u0161o PVM s\u0105skait\u0105 fakt\u016br\u0105, kurioje nuo gautos avanso sumos apskai\u010diuojamas PVM ir jis deklaruojamas to mokestinio laikotarpio, kur\u012f i\u0161ra\u0161yta PVM s\u0105skaita fakt\u016bra, PVM deklaracijoje. Preki\u0173 (paslaug\u0173) pardav\u0117jas, gav\u0119s galutin\u012f atlyg\u012f u\u017e pateiktas prekes (paslaugas), turi i\u0161ra\u0161yti preki\u0173 tiekim\u0105 (paslaug\u0173 tiekim\u0105) \u012fforminan\u010di\u0105 \u201egalutin\u0119\u201c PVM s\u0105skait\u0105 fakt\u016br\u0105, kurioje turi b\u016bti nurodomas skirtumas tarp galutin\u0117s kainos ir sumok\u0117to avanso sumos<\/u> ir nuo likusios dalies (skirtumo) skai\u010diuojamas PVM. <\/p>\n

Pagal iki 2016 m. spalio 1 d. \u00a0galiojan\u010dias PVM \u012fstatymo nuostatas \u012fforminant \u201egalutin\u0119\u201c PVM s\u0105skait\u0105 fakt\u016br\u0105 tur\u0117jo b\u016bti nurodyta visa preki\u0173\/paslaug\u0173 apmokestinamoji vert\u0117 bei PVM suma, nepaisant to, jog prie\u0161 tai gautas avansas buvo apmokestintas PVM ir jo gavimas buvo \u012fformintas PVM s\u0105skaita fakt\u016bra. <\/p>\n

\u017demiau pateikiame pavyzd\u012f, iliustruojant\u012f avanso \u012fforminimo PVM s\u0105skaita fakt\u016bra pakeitimus (sandorio vert\u0117 \u2013 8 000 EUR):<\/p>\n\n\n\n\n\n\n\n\n\n
\n

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

\n

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

\n

Avanso PVM s\u0105skaita fakt\u016bra<\/span><\/b><\/p>\n<\/td>\n

\n

Galutin\u0117 PVM s\u0105skaita fakt\u016bra<\/span> <\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n

\u00a0<\/b><\/p>\n

Iki <\/b>2016 m. \u00a0spalio 1 d. <\/b><\/p>\n

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

\n

Sandorio vert\u0117 (\u012fskaitant PVM)<\/b><\/p>\n<\/td>\n

\n

3 000 EUR<\/b><\/p>\n<\/td>\n

\n

8 000 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Apmokestinamoji vert\u0117<\/p>\n<\/td>\n

\n

2 479 EUR<\/p>\n<\/td>\n

\n

6 612 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

PVM (21%)<\/p>\n<\/td>\n

\n

521 EUR<\/p>\n<\/td>\n

\n

1 388 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n

Nuo <\/b>2016 m. spalio 1 d.<\/b><\/p>\n<\/td>\n

\n

Sandorio vert\u0117 (\u012fskaitant PVM)<\/b><\/p>\n<\/td>\n

\n

3 000 EUR<\/b><\/p>\n<\/td>\n

\n

5 000 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Apmokestinamoji vert\u0117<\/p>\n<\/td>\n

\n

2 479 EUR<\/p>\n<\/td>\n

\n

4 132 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

PVM (21%)<\/p>\n<\/td>\n

\n

521 EUR<\/p>\n<\/td>\n

\n

868 EUR<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

Pla\u010diau galite skaityti: https:\/\/www.vmi.lt\/cms\/verslui-bendrai\/-\/asset_publisher\/ZsfJhT7dRev9\/content\/id\/9172710?rqtj<\/a><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Taigi, nuo 2016 m. spalio 1 d., preki\u0173 pardav\u0117jas, gav\u0119s avans\u0105, nuo kurio yra skai\u010diuojamas PVM, i\u0161ra\u0161o PVM s\u0105skait\u0105 fakt\u016br\u0105, kurioje nuo gautos avanso sumos apskai\u010diuojamas PVM ir jis deklaruojamas to mokestinio laikotarpio, kur\u012f i\u0161ra\u0161yta PVM s\u0105skaita fakt\u016bra, PVM deklaracijoje. Preki\u0173 (paslaug\u0173) pardav\u0117jas, gav\u0119s galutin\u012f atlyg\u012f u\u017e pateiktas prekes (paslaugas), turi i\u0161ra\u0161yti preki\u0173 tiekim\u0105 (paslaug\u0173 […]<\/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-3498","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPaai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM – 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-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/\" \/>\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 \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Taigi, nuo 2016 m. spalio 1 d., preki\u0173 pardav\u0117jas, gav\u0119s avans\u0105, nuo kurio yra skai\u010diuojamas PVM, i\u0161ra\u0161o PVM s\u0105skait\u0105 fakt\u016br\u0105, kurioje nuo gautos avanso sumos apskai\u010diuojamas PVM ir jis deklaruojamas to mokestinio laikotarpio, kur\u012f i\u0161ra\u0161yta PVM s\u0105skaita fakt\u016bra, PVM deklaracijoje. Preki\u0173 (paslaug\u0173) pardav\u0117jas, gav\u0119s galutin\u012f atlyg\u012f u\u017e pateiktas prekes (paslaugas), turi i\u0161ra\u0161yti preki\u0173 tiekim\u0105 (paslaug\u0173 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-08T00:00:00+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\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/\",\"name\":\"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM – Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2017-02-08T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM\"}]},{\"@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":"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM – 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\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/","og_locale":"lt_LT","og_type":"article","og_title":"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM – Leinonen Lithuania","og_description":"Taigi, nuo 2016 m. spalio 1 d., preki\u0173 pardav\u0117jas, gav\u0119s avans\u0105, nuo kurio yra skai\u010diuojamas PVM, i\u0161ra\u0161o PVM s\u0105skait\u0105 fakt\u016br\u0105, kurioje nuo gautos avanso sumos apskai\u010diuojamas PVM ir jis deklaruojamas to mokestinio laikotarpio, kur\u012f i\u0161ra\u0161yta PVM s\u0105skaita fakt\u016bra, PVM deklaracijoje. Preki\u0173 (paslaug\u0173) pardav\u0117jas, gav\u0119s galutin\u012f atlyg\u012f u\u017e pateiktas prekes (paslaugas), turi i\u0161ra\u0161yti preki\u0173 tiekim\u0105 (paslaug\u0173 […]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/","og_site_name":"Leinonen Lithuania","article_published_time":"2017-02-08T00:00:00+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\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/","name":"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM – Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2017-02-08T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/paaiskinimas-del-galutines-pvm-saskaitos-fakturos-israsymo-kai-gautas-avansas-buvo-apmokestintas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"Paai\u0161kinimas d\u0117l \u201egalutin\u0117s\u201c PVM s\u0105skaitos fakt\u016bros i\u0161ra\u0161ymo, kai gautas avansas buvo apmokestintas PVM"}]},{"@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\/3498","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=3498"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3498\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3498"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}