{"id":3543,"date":"2015-06-02T00:00:00","date_gmt":"2015-06-02T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/leinonen-lietuva-pristate-prekiu-tiekimo-dokumentavimo-praktika\/"},"modified":"2022-11-25T10:59:20","modified_gmt":"2022-11-25T10:59:20","slug":"leinonen-lietuva-pristate-prekiu-tiekimo-dokumentavimo-praktika","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/leinonen-lietuva-pristate-prekiu-tiekimo-dokumentavimo-praktika\/","title":{"rendered":"Leinonen Lietuva pristat\u0117\npreki\u0173 tiekimo dokumentavimo praktik\u0105"},"content":{"rendered":"

Remiantis PVM \u012fstatymu, 0 proc. PVM tarifo taikym\u0105 preki\u0173 tiek\u0117jas privalo pagr\u012fsti sandor\u012f lydin\u010diais dokumentais.<\/p>\n

Kiekvienas toks sandoris i\u0161 tiek\u0117jo reikalauja atid\u017eiai vertinti preki\u0173 gabenimo ir perdavimo pirk\u0117jui s\u0105lygas bei jas tinkamai \u012fforminti. Prie\u0161ingu atveju, stingant toki\u0173 \u012frodym\u0173 ar kylant \u012ftarimams d\u0117l pirk\u0117jo suk\u010diavimo, mokes\u010di\u0173 mok\u0117tojas gali sulaukti Valstybin\u0117s mokes\u010di\u0173 inspekcijos si\u016blymo \u0161iems sandoriams taikyti standartinio tarifo PVM, kur\u012f i\u0161 pirk\u0117jo atgauti beveik n\u0117ra vil\u010di\u0173.<\/p>\n

Tai puikiai iliustruoja Lietuvos vyriausiojo administracinio teismo (LVAT) praktika. I\u0161 daugiau nei 20-ies byl\u0173, nagrin\u0117t\u0173\u00a02010 \u2013 2015 m. prad\u017eios laikotarpiu,\u00a0tik dvejose bylose LVAT pri\u0117m\u0117 mokes\u010di\u0173 mok\u0117tojui palankius sprendimus. Daugeliu atvej\u0173, mokes\u010di\u0173 mok\u0117toj\u0173 mokestinio patikrinimo metu pateikti dokumentai tur\u0117jo tr\u016bkum\u0173. <\/p>\n

Tod\u0117l <\/span> seminaro metu p<\/span>agrindinis d\u0117mesys \u00a0buvo skiriamas nustatyti kylan\u010dias dokumentavimo prievoles bei jas iliustruoti konkre\u010di\u0173, praktikoje taikom\u0173 dokument\u0173 pavyzd\u017eiais.<\/span><\/p>\n

Daugelis seminaro dalyvi\u0173 pa\u017eym\u0117jo, kad mokes\u010di\u0173 administratoriaus nurodymai pateikti tam tikrus dokumentus mokestini\u0173 patikrinim\u0173 metu atrodo pertekliniai bei sukuria papildom\u0105 administracinio darbo na\u0161t\u0105. Tod\u0117l seminaro metu apskaitos specialistai ir pardavim\u0173 vadovai drauge ie\u0161kojo atsakym\u0173, kokie dokumentai ir kuriais preki\u0173 tiekimo atvejais gal\u0117t\u0173 b\u016bti renkami bei kaip tur\u0117t\u0173 b\u016bti pasidalinta atsakomyb\u0117mis \u012fmoni\u0173 viduje.<\/p>\n

\n
<\/div>\n<\/div>\n

Antroje seminaro dalyje buvo aptarti i\u0161 anksto seminaro dalyvi\u0173 pateikti klausimai ir praktin\u0117s prekybos schemos. Seminaro dalyviai aktyviai dalyvavo diskusijose, pasidalino savo preki\u0173 tiekimo \u012f u\u017esienio valstybes pavyzd\u017eiais bei praktika mokestini\u0173 patikrinim\u0173 metu.<\/span><\/p>\n

Leinonen Lietuva planuoja rengti ir daugiau seminar\u0173 mokes\u010di\u0173 temomis, kuriomis ketina ne tik pristatyti naujausi\u0105 mokestin\u0119 praktik\u0105, ta\u010diau ir toliau inicijuoti diskusijas tarp \u012fvairi\u0173 verslo sektori\u0173 atstov\u0173.<\/p>\n

Seminaro dalyvi\u0173 atsiliepimai:<\/p>\n\n\n\n\n
Elinga Judickien\u0117 <\/b>
Vyriausioji finansinink\u0117<\/b>
Ermita\u017eas, UAB<\/b><\/p>\n

D\u0117koju Jums u\u017e puik\u0173 seminar\u0105, tema labai aktuali, lektorius kompetentingas ir nuo\u0161irdus. Nedidel\u0117je dalyvi\u0173 grup\u0117je gyvai ir tiesiogiai i\u0161girsti atsakymus \u012f r\u016bpimus klausimus buvo labai \u012fdomu ir naudinga.\n<\/td>\n

 Skaist\u0117 Vil\u010diauskien\u0117<\/b>
Direktoriaus pavaduotoja<\/b>
\u012eRANKIAI.LT, UAB<\/b><\/p>\n

D\u0117kui u\u017e puikiai suorganizuot\u0105 rengin\u012f ir profesionalaus specialisto \u2013 lektoriaus atsakymus \u012f pateiktus klausimus.<\/p>\n<\/td>\n

 Justina \u0160alten\u0117<\/b>
Vyr.buhalter\u0117<\/b>
Klinkerland, UAB<\/b><\/p>\n

Med\u017eiaga buvo parengta tikrai kvalifikuotai, pats informacijos pateikimas paliko ger\u0105 \u012fsp\u016bd\u012f, o ir seminaro organizavimas tikrai nustebino ger\u0105j\u0105 prasme. A\u010di\u016b Jums, \u201eLeinonen\u201c komanda!\n<\/td>\n<\/tr>\n

Margarita Kneitait\u0117<\/b>
Vyr.finansinink\u0117<\/b>
Norameda, UAB<\/b><\/p>\n

Labai smagu, kad rengiami tokie seminarai, kuri\u0173 turinys paremtas patirtimi, sukaupta tiesiogiai ir glaud\u017eiai dirbant su daugybe klient\u0173, sprend\u017eian\u010di\u0173 i\u0161kilusias mokestines problemas. <\/p>\n

Seminaro prane\u0161\u0117jas labai skland\u017eiai, argumentuotai ir \u012ftikinamai i\u0161d\u0117st\u0117 aktualiausi\u0105 tarptautin\u0117s prekybos dokumentacijos problematik\u0105 ir pasi\u016bl\u0117 galimus sprendim\u0173 b\u016bdus, kaip i\u0161vengti potenciali\u0173 mokestini\u0173 gin\u010d\u0173 su mokes\u010di\u0173 administratoriais. <\/p>\n

Buvau maloniai nustebinta tokia kantrybe ir \u0161ilta komunikacija tarp seminaro reng\u0117j\u0173 ir galyb\u0119 klausim\u0173 turin\u010di\u0173 dalyvi\u0173. <\/p>\n

A\u010di\u016b Jums, Leinonen.\n<\/td>\n

 R\u016bta Starkien\u0117<\/b>
Vyr. finansinink\u0117<\/b>
Lietlinen, UAB<\/b><\/p>\n

Seminaras informatyvus, prakti\u0161kas, konkretus ir aktualia tema. Lektorius profesionalus ir kompetentingas. Seminare nagrin\u0117jam\u0173 praktini\u0173 situacij\u0173 informacija naudinga.<\/p>\n<\/td>\n

 Virginija Jablonskien\u0117<\/b>
Vyresnioji buhalter\u0117<\/b>
Marg\u016bnas, UAB<\/b><\/p>\n

Labai profesionaliai i\u0161d\u0117styta med\u017eiaga ir aptarti i\u0161ankstiniai dalyvi\u0173 klausimai.<\/p>\n

Edita Jonauskien\u0117<\/b>
Eksporto vadybinink\u0117<\/b>
Kam\u0117, UAB<\/b><\/p>\n

Puikios konsultacijos, profesionalios paslaugos.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Remiantis PVM \u012fstatymu, 0 proc. PVM tarifo taikym\u0105 preki\u0173 tiek\u0117jas privalo pagr\u012fsti sandor\u012f lydin\u010diais dokumentais. Kiekvienas toks sandoris i\u0161 tiek\u0117jo reikalauja atid\u017eiai vertinti preki\u0173 gabenimo ir perdavimo pirk\u0117jui s\u0105lygas bei jas tinkamai \u012fforminti. Prie\u0161ingu atveju, stingant toki\u0173 \u012frodym\u0173 ar kylant \u012ftarimams d\u0117l pirk\u0117jo suk\u010diavimo, mokes\u010di\u0173 mok\u0117tojas gali sulaukti Valstybin\u0117s mokes\u010di\u0173 inspekcijos si\u016blymo \u0161iems sandoriams taikyti […]<\/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-3543","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nLeinonen Lietuva pristat\u0117 preki\u0173 tiekimo dokumentavimo praktik\u0105 – 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\/leinonen-lietuva-pristate-prekiu-tiekimo-dokumentavimo-praktika\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leinonen Lietuva pristat\u0117 preki\u0173 tiekimo dokumentavimo praktik\u0105 – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Remiantis PVM \u012fstatymu, 0 proc. 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