{"id":5063,"date":"2023-12-14T12:43:22","date_gmt":"2023-12-14T12:43:22","guid":{"rendered":"https:\/\/leinonen.eu\/ltu\/?p=5063"},"modified":"2023-12-18T12:23:52","modified_gmt":"2023-12-18T12:23:52","slug":"imoniu-kaledines-dovanos-i-ka-atkreipti-demesi","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/imoniu-kaledines-dovanos-i-ka-atkreipti-demesi\/","title":{"rendered":"\u012emoni\u0173 kal\u0117din\u0117s dovanos. \u012e k\u0105 atkreipti d\u0117mes\u012f?"},"content":{"rendered":"\n

Art\u0117jant \u0161ventiniam periodui did\u017eioji dalis \u012fmoni\u0173 nusprend\u017eia dovanoti dovanas darbuotojams, j\u0173 vaikams, verslo partneriams ar \u012fmon\u0117s klientams. Reikia nepamir\u0161ti pagrindini\u0173 aspekt\u0173, kurie s\u0105lygoja \u0161i\u0173 dovan\u0173 apmokestinim\u0105 gyventoj\u0173 pajam\u0173 mokes\u010diu ir valstybinio socialinio draudimo \u012fmokomis. Tai pat svarbu \u012fvertinti, kaip tokios kal\u0117din\u0117s dovanos gali b\u016bti traktuojamos pelno mokes\u010dio prasme.<\/p>\n\n\n\n

Dovanos darbuotojams<\/h3>\n\n\n\n

Dovanos darbuotojams (pinigais arba nat\u016bra) yra laikomos darbuotoj\u0173 pajamomis, t. y. gyventoj\u0173 pajam\u0173 mokes\u010dio (toliau \u2013 GPM) objektu, ta\u010diau dovan\u0173 ir priz\u0173 bendra suma iki 200 Eur per metus yra neapmokestinama GPM. Tai numato gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo (toliau \u2013 GPM\u012e) 17 str. 1 d. 39 p.<\/p>\n\n\n\n

Svarbu pamin\u0117ti, kad iki 200 Eur vert\u0117s dovanos per metus darbuotojui yra neapmokestinamosios pajamos, jos n\u0117ra vertinamos skai\u010diuojant konkretaus m\u0117nesio ar metin\u012f GPM ir neturi \u012ftakos darbuotojo metiniam neapmokestinamam pajam\u0173 mokes\u010dio dyd\u017eiui (toliau \u2013 NPD). Kai dovanos gav\u0117jas yra darbuotojas, dovanos vert\u0117s dalis, vir\u0161ijanti 200 Eur, b\u016bt\u0173 laikoma darbuotojo pajamomis ir apmokestinama kaip su darbo santykiais susijusios pajamos \u2013 20 proc. arba 32% GPM ir valstybinio socialinio draudimo \u012fmokomis (toliau \u2013 VSD\u012e). \u0160i 200 Eur lengvata taip pat galioja ir darbuotojams, kurie yra vaiko prie\u017ei\u016bros atostogose. Pelno mokes\u010dio (toliau \u2013 PM) apskai\u010diavimo tikslais prizai ir dovanos, \u012fteikti darbuotojams ir j\u0173 \u0161eimos nariams, kaip GPM objektas gali b\u016bti priskiriami \u012fmon\u0117s leid\u017eiamiems atskaitymams. Tai numato Pelno mokes\u010dio \u012fstatymo (toliau \u2013 PM\u012e) 17 str. 1 dalis. Prizai ir dovanos, kuri\u0173 bendra vert\u0117 kalendoriniais metais ne didesn\u0117 kaip 200 Eur, yra deklaruojami Metin\u0117je gyventojams i\u0161mok\u0117t\u0173 i\u0161mok\u0173, priskiriam\u0173 A ir B klas\u0117s pajamoms, deklaracijoje GPM312.<\/p>\n\n\n\n

SVARBU.<\/u> VSD\u012e lengvata taikoma tik tuo atveju, jeigu \u012fteikta dovana yra nat\u016bra, nes pinigin\u0117s dovanos apmokestinamos VSD\u012e nuo visos \u012fteikt\u0173 pinig\u0173 sumos. Dovan\u0173 kuponai yra laikomi dovana nat\u016bra, bet ne pinigais, o dovanomis n\u0117ra laikoma:<\/strong><\/em><\/h4>\n\n\n\n
  • premijos;<\/li>
  • dienpinigiai;<\/li>
  • nelaiming\u0173 atsitikim\u0173 ar gyvyb\u0117s draudimas;<\/li>
  • pensij\u0173 \u012fmokos.<\/li><\/ul>\n\n\n\n

    Pagal GPM\u012e dovanos, \u012fteiktos darbuotoj\u0173 vaikams, yra laikomas darbuotoj\u0173 pajamomis nat\u016bra, tai rei\u0161kia, kad ir darbuotojo, ir jo vaiko dovan\u0173 vert\u0117 turi b\u016bti sumuojamos kartu ir deklaruojamos metin\u0117je GPM312 deklaracijoje.<\/p>\n\n\n\n

    \u017demiau pateikiamos dovan\u0173 apmokestinimo taisykl\u0117s pagal dovan\u0173 tipus<\/h3>\n\n\n\n
    \"\"<\/figure>\n\n\n\n

    Kai \u012fmon\u0117 \u012fteikia darbuotojams dovanas, kurios laikomos pajamomis nat\u016bra, pirkimo PVM nuo \u0161i\u0173 dovan\u0173 yra neatskaitomas, bet PM tikslais tai yra leid\u017eiami atskaitymai.<\/p>\n\n\n\n

    PM tikslais i\u0161laidos darbuotojams, kurios yra GPM objektas (nepriklausomai apmokestinamos ar ne), yra priskiriamos leid\u017eiamiems atskaitymams. Atkreiptinas d\u0117mesys, jeigu \u012fmon\u0117 mok\u0117s savo l\u0117\u0161omis u\u017e darbuotoj\u0105 GPM ir VSD\u012e, \u012fmon\u0117s s\u0105naudomis pripa\u017eintos darbuotoj\u0173 GPM ir VSD\u012e bus neleid\u017eiami atskaitymai pelno mokes\u010dio prasme.<\/p>\n\n\n\n

    \u017demiau pateikiami da\u017eniausiai pasitaikantys kal\u0117dini\u0173 dovan\u0173 pavyzd\u017eiai darbuotojams ir j\u0173 apmokestinimas<\/h3>\n\n\n\n
    Nr.<\/th>Pavyzdys<\/th>GPM
    (20 proc.)<\/th>    		SoDra
    (19,5 proc. + 1,77 proc.)<\/th>    		PM<\/th><\/tr><\/thead>
    1.<\/td>\u012emon\u0117 Kal\u0117d\u0173 proga darbuotojams padovanojo po 120 Eur vert\u0117s dovan\u0173 kuponus (dovana nat\u016bra). Daugiau dovan\u0173 darbuotojams per mokest\u012f laikotarp\u012f nebuvo suteikta.<\/td>Neskai\u010diuojamas<\/td>VSD\u012e neskai\u010diuojamos<\/td>Leid\u017eiami atskaitymai
    (120 Eur)<\/td><\/tr>
    2.<\/td>\u012emon\u0117 Kal\u0117d\u0173 proga darbuotojui padovanojo 200 Eur grynaisiais pinigais. Daugiau dovan\u0173 darbuotojui per mokest\u012f laikotarp\u012f nebuvo suteikta.<\/td>Neskai\u010diuojamas<\/td>VSD\u012e neskai\u010diuojamos<\/td>Leid\u017eiami atskaitymai (200 Eur + 3,54 Eur)<\/td><\/tr>
    3.<\/td>\u012emon\u0117 Kal\u0117d\u0173 proga darbuotojams padovanojo savo gaminam\u0105 produkcij\u0105, prekes (pvz. maisto prek\u0117s, kt.), kuri\u0173 vert\u0117 iki 200 Eur. Papildom\u0173 dovan\u0173 darbuotojams per mokestin\u012f laikotarp\u012f nebuvo suteikta.<\/td>Neskai\u010diuojamas<\/td>VSD\u012e neskai\u010diuojamos<\/td>Leid\u017eiami atskaitymai<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    B\u016bna i\u0161im\u010di\u0173, kai darbuotojas dirba keliose \u012fmon\u0117se, ta\u010diau 200 Eur lengvata yra taikoma kiekvienam darbdaviui atskirai, jeigu darbuotojas turi daugiau negu vien\u0105 darbo sutart\u012f. Jeigu yra sudaryta viena darbo sutartis su keliomis \u012fmon\u0117mis \u0161i s\u0105lyga nebegalioja.<\/p>\n\n\n\n

    Kal\u0117diniai renginiai darbuotojams<\/h3>\n\n\n\n

    \u0160ventinis \u017eiemos laikotarpis da\u017enai kupinas \u012fmoni\u0173 kal\u0117dini\u0173 vakar\u0117li\u0173. Atkreiptinas d\u0117mesys, kad renginys darbuotojams nelaikomas reprezentacija.<\/p>\n\n\n\n

    Kai organizuojamos \u0161vent\u0117s darbuotojams, svarbu \u012fvertinti, ar patirtos i\u0161laidos yra GPM objektas, ar ne. Jei patirtas i\u0161laidas galima tiksliai priskirti konkretaus darbuotojo gautai asmeninei naudai \u2013 tokios i\u0161laidos yra GPM objektas ir apmokestinamos GPM ir VSD\u012e. \u017demiau pateikiami pavyzd\u017eiai, kokios s\u0105naudos gali b\u016bti vertinamos kaip GPM objektas ir atvirk\u0161\u010diai.<\/p>\n\n\n\n

    N\u0117ra GPM objektas<\/th>GPM objektas \u2013 darbuotoj\u0173 pajamos nat\u016bra<\/th><\/tr><\/thead>
    \u2022 Sal\u0117s nuoma
    \u2022 Renginio ved\u0117jo paslauga
    \u2022 Bendras maitinimas
    \u2022 Autobuso nuoma
    \u2022 Vakar\u0117lio pramogos

    Kai negalime nustatyti asmens gautos individualios naudos, tokios paslaugos yra ne GPM objektas.<\/td>    		\u2022 \u012evair\u016bs bilietai (autobuso, traukinio l\u0117ktuvo, koncerto, teatro)
    \u2022 Dovan\u0173 kuponai
    \u2022 Prizai

    Jei galime \u012fvertinti kiekvieno asmens gaut\u0105 naud\u0105.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Dovanos verslo partneriams<\/h3>\n\n\n\n

    Taip pat, did\u017eioji dalis \u012fmoni\u0173 dovanoja kal\u0117dines dovanas verslo partneriams, su kuriais sieja glaud\u016bs verslo ry\u0161iai arba su kuriais siekiama u\u017emegzti verslo ry\u0161ius. Ma\u017eiausi\u0105 rizik\u0105 sukelt\u0173 \u012fmon\u0119 reprezentuojan\u010dios dovanos, pavyzd\u017eiui, su \u012fmon\u0117s logotipais.  Mokes\u010di\u0173 administratorius nelaiko reprezentatyviomis dovanomis brangaus turto, pavyzd\u017eiui, automobili\u0173, egzotini\u0173 kelioni\u0173. Oficiali mokes\u010di\u0173 administratoriaus pozicija paai\u0161kinta PM\u012e 22 str. 2 d.<\/p>\n\n\n\n

    SVARBU.<\/u><\/strong> Reikia atkreipti d\u0117mes\u012f, jog:<\/h4>\n\n\n\n
    • draud\u017eiama dovanoti alkoholinius g\u0117rimus pagal Alkoholio kontrol\u0117s \u012fstatym\u0105 (28 str.1 d.) ;<\/li><\/ul>\n\n\n\n

      Taip pat reikt\u0173 atkreipti d\u0117mes\u012f, jog Lietuvos Respublikos vyriausyb\u0117s 2002 m. bir\u017eelio 12 d. nutarimu nr. 861 d\u0117l Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo \u012fgyvendinimo (toliau \u2013 Nutarimas) 2 punkte nurodyta, kad verslo partneriams gali b\u016bti dovanojamos tokios dovanos, kurios:<\/strong> <\/p>\n\n\n\n

      1. atitinka \u012fmon\u0117s (PVM mok\u0117tojos) veiklos pob\u016bd\u012f, tiksliau dovanojamos prek\u0117s, kurias \u012fmon\u0117 gamina\/prekiauja ar numato gaminti\/prekiauti; arba<\/strong><\/li>
      2. yra special\u016bs prekiniai pavyzd\u017eiai (prek\u0117 ma\u017eos vert\u0117s ar ma\u017eesniu kiekiu i\u0161fasuota prek\u0117 negu \u012fprastai; arba<\/strong><\/li>
      3. prek\u0117s teikia informacij\u0105 apie \u012fmon\u0119 (PVM mok\u0117toj\u0105) ir ekonomin\u0119 veikl\u0105. Tai gali b\u016bti bet kokios prek\u0117s specialiai pagamintos su \u012fmon\u0117s simbolika ar kita atributika, kuri nusako \u012fmon\u0117s vykdomos veiklos pob\u016bd\u012f.<\/li><\/ol>\n\n\n\n

        Pagal Nutarimo 3. 6. p.  dovanos verslo partneriams yra laikomos sunaudotos reklamai ir reprezentacijai, jeigu yra perduotos ar sunaudotos neatlygintinai siekiant u\u017emegzti su jais verslo ry\u0161ius arba pl\u0117toti jau esamus (reprezentacijai), o kiekvieno konkretaus asmens neatlygintinai gaut\u0173 preki\u0173 apmokestinamoji vert\u0117 nevir\u0161ija 75 eur\u0173 (be PVM).<\/p>\n\n\n\n

        Jeigu dovana yra nereprezentatyvi,<\/strong> tuomet yra svarbu \u012fvertinti dovan\u0105 GPM prasme<\/strong>, t. y. kokios vert\u0117s yra dovana, kuriai yra nustatyta 100 Eur riba:<\/strong><\/p>\n\n\n\n

        • Jeigu 100 Eur riba n\u0117ra vir\u0161ijama, tuomet dovana yra ne GPM objektas ir prievol\u0117s toki\u0105 dovan\u0105 apmokestinti n\u0117ra; arba<\/li>
        • Jeigu 100 Eur riba yra vir\u0161ijama, tuomet dovana yra GPM objektas yra apmokestinama GPM. \u012emon\u0117 da\u017enu atveju susidurs su problema, kaip identifikuoti tikr\u0105j\u012f naudos gav\u0117j\u0105, pavyzd\u017eiui, kai dovan\u0105 nusiun\u010diame klientui kurjeriu ar pa\u0161tu.<\/li><\/ul>\n\n\n\n

          Kal\u0117dini\u0173 dovan\u0173 verslo partneriams praktiniai pavyzd\u017eiai ir apmokestinimas<\/h3>\n\n\n\n
          Nr.<\/th>Pavyzdys<\/th>PM<\/th>PVM<\/th>GPM<\/th><\/tr><\/thead>
          1.<\/td>Reprezentacin\u0117s dovanos, pavyzd\u017eiui, kalendoriai, termosai, puodeliai, mar\u0161kin\u0117liai, saldaini\u0173 d\u0117\u017eut\u0117s su \u012fmon\u0117s logotipu.<\/td>Reprezentatyvi, 50 proc. leid\u017eiami atskaitymai<\/td>Jei nevir\u0161ija 75 Eur (be PVM), 50 proc. PVM atskaitomas<\/td>Nevertinama, ne GPM objektas<\/td><\/tr>
          2.<\/td>Nereprezentatyvi dovana kaip prabangus laikrodis<\/td>Nereprezentatyvi, neleid\u017eiami atskaitymai<\/td>Vir\u0161ija 75 Eur (be PVM) neatskaitomas<\/td>GPM objektas, apmokestinama<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          Visa reprezentacini\u0173 dovan\u0173 vert\u0117 ma\u017eina apmokestinam\u0105j\u012f peln\u0105 ir galima atskaityti pirkimo PVM, bet tik 50 proc. nuo \u012fteiktos dovanos vert\u0117s.<\/p>\n\n\n\n

          \n\n\n\n

          Taigi, dovanojant kal\u0117dines dovanas darbuotojams, verslo partneriams ar skelbiant akcijas \u012fmoni\u0173 klientams, kai s\u0105lygos \u012fgyvendinamos ir suteikiamos dovanos, reikia nepamir\u0161ti ar tokios dovanos atitinka GPM\u012e, VSD\u012e, PVM\u012e, PM\u012e nuostatas. Vis tik, reikt\u0173 \u012fvertinti, kad kiekvienas atvejis yra individualus ir reikalaujantis atskiros analiz\u0117s. Jeigu jums kyla abejoni\u0173, ar dovanos atitinka \u012fstatym\u0173 nustatytas nuostatas, kreipkit\u0117s \u012f Leinonen mokes\u010di\u0173 komand\u0105.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Art\u0117jant \u0161ventiniam periodui did\u017eioji dalis \u012fmoni\u0173 nusprend\u017eia dovanoti dovanas darbuotojams, j\u0173 vaikams, verslo partneriams ar \u012fmon\u0117s klientams. Reikia nepamir\u0161ti pagrindini\u0173 aspekt\u0173, kurie s\u0105lygoja \u0161i\u0173 dovan\u0173 apmokestinim\u0105 gyventoj\u0173 pajam\u0173 mokes\u010diu ir valstybinio socialinio draudimo \u012fmokomis. Tai pat svarbu \u012fvertinti, kaip tokios kal\u0117din\u0117s dovanos gali b\u016bti traktuojamos pelno mokes\u010dio prasme. Dovanos darbuotojams Dovanos darbuotojams (pinigais arba nat\u016bra) […]<\/p>\n","protected":false},"author":1,"featured_media":5077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"coauthors":[122],"class_list":["post-5063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"\n\u012emoni\u0173 kal\u0117din\u0117s dovanos. \u012e k\u0105 atkreipti d\u0117mes\u012f? – 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\/imoniu-kaledines-dovanos-i-ka-atkreipti-demesi\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u012emoni\u0173 kal\u0117din\u0117s dovanos. \u012e k\u0105 atkreipti d\u0117mes\u012f? – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Art\u0117jant \u0161ventiniam periodui did\u017eioji dalis \u012fmoni\u0173 nusprend\u017eia dovanoti dovanas darbuotojams, j\u0173 vaikams, verslo partneriams ar \u012fmon\u0117s klientams. 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