{"id":5045,"date":"2023-11-21T14:29:00","date_gmt":"2023-11-21T14:29:00","guid":{"rendered":"https:\/\/leinonen.eu\/ltu\/?p=5045"},"modified":"2023-11-22T10:52:05","modified_gmt":"2023-11-22T10:52:05","slug":"i-kokius-aspektus-reikia-atkreipti-demesi-turint-transakciju-su-uzsienio-bendrovem","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/i-kokius-aspektus-reikia-atkreipti-demesi-turint-transakciju-su-uzsienio-bendrovem\/","title":{"rendered":"\u012e kokius aspektus reikia atkreipti d\u0117mes\u012f turint transakcij\u0173 su u\u017esienio bendrov\u0117m?<\/strong>"},"content":{"rendered":"\n

U\u017esienio bendrov\u0117s, turin\u010dios Lietuvoje nuolatin\u0119 buvein\u0119, turi mok\u0117ti \u010dia pelno mokest\u012f. Bet ar tik jos?<\/p>\n\n\n\n

Papildomos prievol\u0117s u\u017esienio bendrov\u0117ms<\/strong><\/h3>\n\n\n\n

Kai u\u017esienio bendrov\u0117 \u012fregistruoja Lietuvoje nuolatin\u0119 buvein\u0119, \u012fprastinis procesas yra apskai\u010diuoti ir deklaruoti pelno mokest\u012f.<\/p>\n\n\n\n

Ta\u010diau ne vien u\u017esienio \u012fmoni\u0173 nuolatin\u0117ms buvein\u0117ms atsiranda prievol\u0117s Lietuvoje mok\u0117ti pelno mokest\u012f.  Atsi\u017evelgiant \u012f u\u017esienio bendrovi\u0173 gaunam\u0173 pajam\u0173 Lietuvoje r\u016b\u0161\u012f, kartais privaloma i\u0161skai\u010diuoti ir sumok\u0117ti \u012f biud\u017eet\u0105 pelno mokest\u012f prie pajam\u0173 \u0161altinio (toliau \u2013 PMP) ir pateikti deklaracij\u0105. Tai numato Pelno mokes\u010dio \u012fstatymo (toliau \u2013 PM\u012e) 4 str. 4 dalies nuostatos.<\/p>\n\n\n\n

Jei u\u017esienio bendrov\u0117 Lietuvoje neveikia per nuolatin\u0119 buvein\u0119, bet gauna \u0161ias pajamas:<\/p>\n\n\n\n

  1. pal\u016bkanas;<\/li>
  2. pajamas i\u0161 paskirstytojo pelno (dividendus);<\/li>
  3. honorarus;<\/li>
  4. pajamas u\u017e parduot\u0105, kitokiu b\u016bdu perleist\u0105 nuosavyb\u0117n arba i\u0161nuomot\u0105 nekilnojam\u0105j\u012f pagal prigimt\u012f daikt\u0105, esant\u012f Lietuvos Respublikos teritorijoje;<\/li>
  5. pajamas u\u017e perleistas kompiuteri\u0173 programas;<\/li>
  6. kompensacijas u\u017e autori\u0173 arba gretutini\u0173 teisi\u0173 pa\u017eeidim\u0105;<\/li>
  7. pajamas u\u017e Lietuvos Respublikoje vykdom\u0105 atlik\u0117j\u0173 ir sporto veikl\u0105;<\/li>
  8. i\u0161mokas u\u017e steb\u0117toj\u0173 tarybos nari\u0173 veikl\u0105,<\/li><\/ol>\n\n\n\n

    reik\u0117t\u0173 i\u0161nagrin\u0117ti, ar i\u0161 \u0161i\u0173 pajam\u0173 nereikia i\u0161skai\u010diuoti PMP. Jei mokate u\u017esienio bendrov\u0117ms vien\u0105 i\u0161 min\u0117t\u0173 i\u0161mok\u0173, reikia apskai\u010diuoti, kokio dyd\u017eio PMP i\u0161skaityti i\u0161 u\u017esienio bendrov\u0117s pajam\u0173. Tarifai pagal pajam\u0173 r\u016b\u0161\u012f pateikiami \u0161ioje lentel\u0117je.<\/p>\n\n\n\n

    Pajam\u0173 r\u016b\u0161is<\/strong> <\/th>Tarifas<\/strong> <\/th><\/tr><\/thead>
    Pal\u016bkanos<\/td>10%, 0%<\/td><\/tr>
    Pajamos i\u0161 paskirstytojo pelno<\/td>15%, 0%<\/td><\/tr>
    Honorarai<\/td>10%<\/td><\/tr>
    Pajamos u\u017e parduot\u0105, kitokiu b\u016bdu perleist\u0105 nuosavyb\u0117n arba i\u0161nuomot\u0105 nekilnojam\u0105j\u012f pagal prigimt\u012f daikt\u0105, esant\u012f Lietuvos Respublikos teritorijoje<\/td>15%<\/td><\/tr>
    Pajamos u\u017e perleistas kompiuteri\u0173 programas<\/td>10%<\/td><\/tr>
    Kompensacijos u\u017e autori\u0173 arba gretutini\u0173 teisi\u0173 pa\u017eeidim\u0105<\/td>15%<\/td><\/tr>
    Pajamos u\u017e Lietuvos Respublikoje vykdom\u0105 atlik\u0117j\u0173 ir sporto veikl\u0105<\/td>15%<\/td><\/tr>
    I\u0161mokos u\u017e steb\u0117toj\u0173 tarybos nari\u0173 veikl\u0105<\/td>15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Tarifai ir i\u0161imtys<\/strong><\/h3>\n\n\n\n

    Priklausomai nuo pajam\u0173 r\u016b\u0161ies, nuo to, ar Lietuva sudariusi ir taiko dvigubo apmokestinimo i\u0161vengimo sutart\u012f  (toliau \u2013 DAIS) su valstybe, kurioje yra \u012fsisteigusi u\u017esienio bendrov\u0117, gaunanti pajamas, tarifai gali skirtis.<\/p>\n\n\n\n

    Pavyzd\u017eiui, pal\u016bkanos mokamos u\u017esienio bendrovei, kuri yra \u012fregistruota Europos ekonomin\u0117s erdv\u0117s valstyb\u0117je arba valstyb\u0117je, su kuria sudaryta ir taikoma DAIS, pal\u016bkan\u0173 pajamos yra neapmokestinamos PMP.<\/p>\n\n\n\n

    Mokant honorarus u\u017esienio bendrovei, verta atkreipti d\u0117mes\u012f, ar tai \u0161aliai taikoma DAIS. Pavyzd\u017eiui, jei mokate honorar\u0105 Latvijos \u012fmonei – tos \u0161alies rezidentei, taikomas 0 proc. tarifas  (DAIS 12 str. 1 dalis). Tokiu atveju reikia gauti form\u0105 DAS \u2013 1, kad \u012fsitikintum\u0117te, jog pajam\u0173 gav\u0117jas yra Latvijos rezidentas mokes\u010di\u0173 tikslais.<\/p>\n\n\n\n

    DAS-1 pra\u0161ym\u0105 (FR0021<\/a> forma) privalo tur\u0117ti Lietuvos \u012fmon\u0117, i\u0161mokanti sumas tos u\u017esienio valstyb\u0117s, su kuria sudaryta ir taikoma DAIS, rezidentui, ir taikanti tokioje sutartyje numatytas lengvatas, t. y. taikanti ma\u017eesn\u012f negu PM\u012e nustatyt\u0105 mokes\u010dio tarif\u0105 arba visai nei\u0161skai\u010diuojanti mokes\u010dio.<\/p>\n\n\n\n

    Verta atkreipti d\u0117mes\u012f \u012f PM\u012e 37-1 straipsnio nuostatas, numatan\u010dias honorar\u0173, i\u0161mokam\u0173 u\u017esienio vienetui, neapmokestinimo prie pajam\u0173 \u0161altinio kriterijus ir reikalavimus. Jei netaikytinas ma\u017eesnis tarifas pagal DAIS, reikia \u012fsivertinti galimyb\u0119 pasinaudoti PM\u012e 37-1 straipsnyje numatyta lengvata.<\/p>\n\n\n\n

    Jei yra mokami dividendai u\u017esienio bendrovei, taikomas tarifas gali b\u016bti 0 proc., jei tenkinamos PM\u012e 34 str. 2 dalies nuostatos, t.y. jei u\u017esienio bendrov\u0117 yra bendrov\u0117s akcinink\u0117, ne trumpiau kaip 12 m\u0117nesi\u0173 be pertrauk\u0173, \u012fskaitant dividend\u0173 paskirstymo moment\u0105, valdo ne ma\u017eiau kaip 10 proc. balsus suteikian\u010di\u0173 akcij\u0173, tai jai i\u0161mokami dividendai neapmokestinami, i\u0161skyrus atvejus, kai dividendus gaunanti u\u017esienio bendrov\u0117 \u012fregistruota ar kitaip organizuota tikslin\u0117se teritorijose.<\/p>\n\n\n\n

    \u0160i nuostata netaikoma dariniui ar keliems dariniams, jeigu j\u0173 nustatymo pagrindinis tikslas arba vienas i\u0161 pagrindini\u0173 tiksl\u0173 buvo gauti mokestin\u0117s naudos, tod\u0117l jie yra apsimestiniai atsi\u017evelgus \u012f visus susijusius faktus ir aplinkybes. Darinys arba keli dariniai laikomi apsimestiniais tiek, kiek jie nebuvo nustatyti d\u0117l svari\u0173 komercini\u0173 prie\u017eas\u010di\u0173, atspindin\u010di\u0173 ekonomin\u0119 realyb\u0119.<\/p>\n\n\n\n

    Prievol\u0117 deklaruoti<\/strong><\/h3>\n\n\n\n

    Mokestis sumokamas biud\u017eetui tik tada, kai i\u0161mokos i\u0161mokamos u\u017esienio bendrovei. \u00a0PMP i\u0161skai\u010diavusi,Lietuvos bendrov\u0117 turi pateikti mokes\u010di\u0173 administratoriui form\u0105 FR0313 ir sumok\u0117ti PMP iki kito m\u0117nesio 15 d. Kita vertus, Lietuvos bendrov\u0117 gali PMP nei\u0161skai\u010diuoti, o sumok\u0117ti i\u0161 savo l\u0117\u0161\u0173, tuomet sumok\u0117tas PMP bus laikomas neleid\u017eiamais atskaitymais.<\/p>\n\n\n\n

    Praktikoje pasitaiko atvej\u0173, kai mokest\u012f sumok\u0117ti tenka pa\u010diai u\u017esienio bendrovei. Tai atvejais pirmiausia u\u017esienio bendrov\u0117 turi \u012fsiregistruoti \u012f Lietuvos mokes\u010di\u0173 mok\u0117toj\u0173 registr\u0105 ir tik tada \u012fvykdyti mokestines prievoles.<\/p>\n\n\n\n

    Pavyzd\u017eiui, jei u\u017esienio bendrov\u0117 nevykdanti  veiklos Lietuvoje, perleid\u017eia sau priklausant\u012f nekilnojam\u0105j\u012f turt\u0105, esant\u012f Lietuvoje, kitai u\u017esienio bendrovei, nevykdan\u010diai veiklos Lietuvoje, tai prievol\u0117 registruotis mokes\u010di\u0173 mok\u0117toja ir i\u0161skai\u010diuoti mokest\u012f tenka pirmajai bendrovei (kuri perleid\u017eia turt\u0105).<\/p>\n\n\n\n

    Vienas i\u0161 svarbi\u0173 aspekt\u0173 yra tai, kad prievol\u0117 i\u0161skai\u010diuoti tenka i\u0161 tikrojo i\u0161mokos gav\u0117jo. Pavyzd\u017eiui, jei Lietuvos bendrov\u0117 i\u0161moka pal\u016bkanas Europos ekonomin\u0117s erdv\u0117s valstyb\u0117se arba valstyb\u0117se, su kuriomis sudarytos ir taikomos DAIS<\/a>, \u012fregistruotai bendrovei per jos rezidavimo \u0161alyse \u012fsisteigusius tarpininkus, t. y. bankus ar finans\u0173 makleri\u0173 \u012fmones, tai tokia Lietuvos bendrov\u0117 gali neapmokestinti pal\u016bkan\u0173 tik tuo atveju, jei jis turi u\u017esienio tarpinink\u0173 pateikt\u0105 s\u0105ra\u0161\u0105 su atskleistais fakti\u0161kaisiais pal\u016bkan\u0173 savininkais bei turi ai\u0161ki\u0105, nedviprasmi\u0161k\u0105, su \u0161ias pajamas gaunan\u010diais u\u017esienio vienetais susijusi\u0105 informacij\u0105: u\u017esienio vieneto (pal\u016bkan\u0173 gav\u0117jo) pavadinimas, identifikacinis numeris, adresas, valstyb\u0117, kurioje \u0161is vienetas yra registruotas ar kitaip organizuotas.<\/p>\n\n\n\n

    Honoraras ar kitos pajamos?<\/strong><\/h3>\n\n\n\n

    Da\u017enu atveju s\u0105skaitoje n\u0117ra ai\u0161kiai apibr\u0117\u017eiama, kokios i\u0161mokos mokamos u\u017esienio bendrov\u0117ms. Mes rekomenduotume visais atvejais per\u017evelgti sutart\u012f ir \u012fsitikinti, kad i\u0161moka neatitinka PM\u012e 4 str. 4 dalyje numatyt\u0173j\u0173, nes s\u0105skaita n\u0117ra pagrindinis dokumentas pajam\u0173 r\u016b\u0161iai nustatyti. Pavyzd\u017eiui, jei mokate \u201ekitas i\u0161mokas\u201c u\u017esienio bendrovei, bet sutartyje yra nurodyta, kad u\u017esienio bendrovei mokama u\u017e licencij\u0105, jums galimai teks i\u0161skai\u010diuoti PMP.<\/p>\n\n\n\n

    Praktikoje da\u017enai pasitaiko atvej\u0173, kai kitos i\u0161mokos gali b\u016bti laikomos honorarais. Bendrai honorarai yra susij\u0119 su teis\u0117mis ar nuosavybe, kurie yra toki\u0173 \u012fvairi\u0173 form\u0173, kaip literat\u016bros ir meno k\u016brini\u0173 nuosavyb\u0117, tekste nurodytos intelektin\u0117s nuosavyb\u0117s elementai ir informacija apie pramonin\u0119, komercin\u0119 ar mokslin\u0119 patirt\u012f.<\/p>\n\n\n\n

    \u017demiau pateikiami pavyzd\u017eiai, kai i\u0161mokos nelaikomos honoraru, o laikomos atlygiu u\u017e paslaug\u0173 teikim\u0105:<\/p>\n\n\n\n

    • mok\u0117jimai, gauti kaip atlygis u\u017e garantin\u012f aptarnavim\u0105;<\/li>
    • mok\u0117jimai u\u017e paslaugas, kurias suteik\u0117 pardav\u0117jas pirk\u0117jui pagal garantij\u0105;<\/li>
    • mok\u0117jimai u\u017e grynai technin\u0119 pagalb\u0105;<\/li>
    • mok\u0117jimai u\u017e potenciali\u0173 klient\u0173 s\u0105ra\u0161\u0105, kai \u0161is s\u0105ra\u0161as parengiamas konkre\u010diai mok\u0117tojui pagal bendrai turim\u0105 informacij\u0105 (ta\u010diau mok\u0117jimas u\u017e klient\u0173, kuriems mok\u0117jimo gav\u0117jas patiek\u0117 konkret\u0173 produkt\u0105 ar suteik\u0117 konkre\u010di\u0105 paslaug\u0105, konfidencial\u0173 s\u0105ra\u0161\u0105 yra mok\u0117jimas u\u017e praktin\u0119 patirt\u012f, nes jis b\u016bt\u0173 susij\u0119s su mok\u0117jimo gav\u0117jo komercine patirtimi santykiuose su \u0161iais klientais);<\/li>
    • mok\u0117jimai u\u017e i\u0161vad\u0105, kuri\u0105 pateikia in\u017einierius, advokatas ar buhalteris.<\/li><\/ul>\n\n\n\n

      Taigi, vertinant, ar i\u0161moka atitinka PM\u012e 4 str. 4 dalyje nurodytas, verta per\u017evelgti sutartis ir kitus susitarimus su u\u017esienio bendrov\u0117mis, o nesivadovauti vien tik s\u0105skaitoje nurodytu i\u0161mokos pavadinimu.<\/p>\n\n\n\n

      Jeigu jums kyla abejoni\u0173, ar i\u0161moka patenka \u012f s\u0105ra\u0161\u0105 pagal PM\u012e 4 str. 4 dalies nuostatas, kreipkit\u0117s \u012f m\u016bs\u0173 mokes\u010di\u0173 patar\u0117jus.<\/p>\n","protected":false},"excerpt":{"rendered":"

      U\u017esienio bendrov\u0117s, turin\u010dios Lietuvoje nuolatin\u0119 buvein\u0119, turi mok\u0117ti \u010dia pelno mokest\u012f. Bet ar tik jos? Papildomos prievol\u0117s u\u017esienio bendrov\u0117ms Kai u\u017esienio bendrov\u0117 \u012fregistruoja Lietuvoje nuolatin\u0119 buvein\u0119, \u012fprastinis procesas yra apskai\u010diuoti ir deklaruoti pelno mokest\u012f. Ta\u010diau ne vien u\u017esienio \u012fmoni\u0173 nuolatin\u0117ms buvein\u0117ms atsiranda prievol\u0117s Lietuvoje mok\u0117ti pelno mokest\u012f.  Atsi\u017evelgiant \u012f u\u017esienio bendrovi\u0173 gaunam\u0173 pajam\u0173 Lietuvoje r\u016b\u0161\u012f, […]<\/p>\n","protected":false},"author":42,"featured_media":5052,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"coauthors":[132],"class_list":["post-5045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"\n\u012e kokius aspektus reikia atkreipti d\u0117mes\u012f turint transakcij\u0173 su u\u017esienio bendrov\u0117m? – 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\/i-kokius-aspektus-reikia-atkreipti-demesi-turint-transakciju-su-uzsienio-bendrovem\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u012e kokius aspektus reikia atkreipti d\u0117mes\u012f turint transakcij\u0173 su u\u017esienio bendrov\u0117m? – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"U\u017esienio bendrov\u0117s, turin\u010dios Lietuvoje nuolatin\u0119 buvein\u0119, turi mok\u0117ti \u010dia pelno mokest\u012f. Bet ar tik jos? Papildomos prievol\u0117s u\u017esienio bendrov\u0117ms Kai u\u017esienio bendrov\u0117 \u012fregistruoja Lietuvoje nuolatin\u0119 buvein\u0119, \u012fprastinis procesas yra apskai\u010diuoti ir deklaruoti pelno mokest\u012f. 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