{"id":3541,"date":"2015-09-16T00:00:00","date_gmt":"2015-09-16T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/atvirkstinis-statybu-pvm-taikomas-ir-prekems-isigyjamoms-kartu-su-montavimo-paslaugomis\/"},"modified":"2015-09-16T00:00:00","modified_gmt":"2015-09-16T00:00:00","slug":"atvirkstinis-statybu-pvm-taikomas-ir-prekems-isigyjamoms-kartu-su-montavimo-paslaugomis","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/atvirkstinis-statybu-pvm-taikomas-ir-prekems-isigyjamoms-kartu-su-montavimo-paslaugomis\/","title":{"rendered":"Atvirk\u0161tinis\nstatyb\u0173 PVM taikomas ir prek\u0117ms, \u012fsigyjamoms kartu su montavimo paslaugomis"},"content":{"rendered":"<div>\n<p>      Svarbu atkreipti d\u0117mes\u012f, jog \u0161i nuostata taikoma tik tuo atveju, jeigu tokios prek\u0117s tiekiamos <b><span>apmokestinamajam asmeniui PVM mok\u0117tojui pagal vien\u0105 sutart\u012f kartu su<\/span><\/b><b><span> atitinkamais <\/span><\/b><b><span>instaliavimo ar montavimo bei kitais statybos darbais<\/span><\/b><span>.<\/span> <br \/>Iki rugpj\u016b\u010dio 25 d. nebuvo ai\u0161kiai reglamentuota, jog \u201eatvirk\u0161tinis\u201c PVM gali b\u016bti taikomas tokiems sandoriams.<\/p>\n<p>Atsi\u017evelgiant \u012f \u0161\u012f LR finans\u0173 ministro \u012fsakymo papildym\u0105, \u012fmon\u0117s, \u012fsigijusios, pvz., langus, duris ar pastatui eksploatuoti reikaling\u0105 \u012frang\u0105 kartu su j\u0173 montavimo paslaugomis, turi teis\u0119 taikyti \u201eatvirk\u0161tin\u012f\u201c PVM.<\/p>\n<p>Vis d\u0117lto, nor\u0117tume atkreipti d\u0117mes\u012f, jog nuostata d\u0117l \u201eatvirk\u0161tinio\u201c PVM galioja pakankamai neilg\u0105 laik\u0105, tod\u0117l dar n\u0117ra ai\u0161kiai susiformavusi \u201eatvirk\u0161tinio\u201c PVM taikymo praktika, tod\u0117l rekomenduotume kiekvien\u0105 atvej\u012f vertinti atskirai ir atid\u017eiai. <\/p>\n<p>           <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Svarbu atkreipti d\u0117mes\u012f, jog \u0161i nuostata taikoma tik tuo atveju, jeigu tokios prek\u0117s tiekiamos apmokestinamajam asmeniui PVM mok\u0117tojui pagal vien\u0105 sutart\u012f kartu su atitinkamais instaliavimo ar montavimo bei kitais statybos darbais. Iki rugpj\u016b\u010dio 25 d. nebuvo ai\u0161kiai reglamentuota, jog \u201eatvirk\u0161tinis\u201c PVM gali b\u016bti taikomas tokiems sandoriams. Atsi\u017evelgiant \u012f \u0161\u012f LR finans\u0173 ministro \u012fsakymo papildym\u0105, \u012fmon\u0117s, [&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-3541","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 statyb\u0173 PVM taikomas ir prek\u0117ms, \u012fsigyjamoms kartu su montavimo paslaugomis &#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-statybu-pvm-taikomas-ir-prekems-isigyjamoms-kartu-su-montavimo-paslaugomis\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atvirk\u0161tinis statyb\u0173 PVM taikomas ir prek\u0117ms, \u012fsigyjamoms kartu su montavimo paslaugomis &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Svarbu atkreipti d\u0117mes\u012f, jog \u0161i nuostata taikoma tik tuo atveju, jeigu tokios prek\u0117s tiekiamos apmokestinamajam asmeniui PVM mok\u0117tojui pagal vien\u0105 sutart\u012f kartu su atitinkamais instaliavimo ar montavimo bei kitais statybos darbais. Iki rugpj\u016b\u010dio 25 d. nebuvo ai\u0161kiai reglamentuota, jog \u201eatvirk\u0161tinis\u201c PVM gali b\u016bti taikomas tokiems sandoriams. 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