{"id":40126,"date":"2016-11-17T11:37:26","date_gmt":"2016-11-17T08:37:26","guid":{"rendered":"https:\/\/www.17047165566933.sritis.lt\/index.php\/2016\/11\/17\/svarbu-pvm-moketojams\/"},"modified":"2024-12-30T10:29:58","modified_gmt":"2024-12-30T07:29:58","slug":"svarbu-pvm-moketojams","status":"publish","type":"post","link":"https:\/\/www.santaka.info\/index.php\/2016\/11\/17\/svarbu-pvm-moketojams\/","title":{"rendered":"Svarbu PVM mok\u0117tojams"},"content":{"rendered":"<p><em><\/em><\/p>\n<p>Nuo spalio 1 dienos visi \u0161alies PVM apmokestinamieji asmenys mokes\u010di\u0173 inspekcijai elektroniniu b\u016bdu kas m\u0117nes\u012f arba kas pusmet\u012f (priklausomai, nuo turimo mokestinio laikotarpio) turi pateikti i\u0161ra\u0161om\u0173 ir gaunam\u0173 PVM s\u0105skait\u0173 fakt\u016br\u0173 registrus.  <br \/> <br \/>\nPVM apmokestinamieji asmenys PVM s\u0105skait\u0173 fakt\u016br\u0173 registr\u0173 duomenis mokes\u010di\u0173 inspekcijai privalo teikti elektroniniu b\u016bdu per i.SAF sistem\u0105. Pirmasis duomen\u0173 teikimo ataskaitinis laikotarpis baigiasi jau ateinant\u012f pirmadien\u012f &ndash; lapkri\u010dio 21-\u0105 dien\u0105.  <br \/> <br \/>\nI\u0161ra\u0161om\u0173 ir gaunam\u0173 PVM s\u0105skait\u0173 fakt\u016br\u0173 registrus galima pildyti jau nuo spalio 1 d. prisijungus prie i.SAF. Mokestinio laikotarpio metu PVM s\u0105skait\u0173 fakt\u016br\u0173 registr\u0105 galima susikurti ir pildyti PVM s\u0105skait\u0173 fakt\u016br\u0173 duomenimis vis\u0105 mokestin\u012f laikotarp\u012f, o jam pasibaigus &ndash; pateikti registr\u0105. Min\u0117ti registrai gali b\u016bti teikiami \u012fkeliant registr\u0173 duomen\u0173 rinkmenas su u\u017epildytais aktualiais mokestinio laikotarpio duomenimis.  <br \/> <br \/>\n&bdquo;Mokes\u010di\u0173 mok\u0117tojams, kurie nuosekliai ruo\u0161\u0117si, reng\u0117 savo sistemas duomen\u0173 pateikimui ar pild\u0117 registrus portale vis\u0105 mokestin\u012f laikotarp\u012f yra daug papras\u010diau pateikti registr\u0105 nelaukiant mokestinio laikotarpio pabaigos. Spalio m\u0117n. pabaigoje pajutome mokes\u010di\u0173 mok\u0117toj\u0173 aktyvum\u0105 naudojantis i.SAF posistemiu, teikiant registrus. \u0160iuo metu jau yra apie 46 t\u016bkst. sistemos naudotoj\u0173, \u012fkelt\u0173 ir apdorot\u0173 rinkmen\u0173 &#8211; 17 t\u016bkst., o registr\u0173 &#8211; 55 t\u016bkst.&ldquo;, &#8211; sako I.SAF ir i.VAZ posistemi\u0173 suk\u016brimo projekto vadov\u0117 Virginija Ginevi\u010dien\u0117, akcentuodama, kad registr\u0173 duomenis, kurie yra \u012fvesti portale ar \u012fkelti su rinkmena, galima tikslinti kol galutinis mokestinio laikotarpio registras n\u0117ra pateiktas. i.SAF posistemis gr\u0105\u017eins atsakym\u0105 apie registro pri\u0117mim\u0105, taip pat informuos, kai registre bus nustatyta klaid\u0173.  <br \/> <br \/>\nVMI primena, kad mokestinio laikotarpio registr\u0105 gali sudaryti neribojamas kiekis rinkmen\u0173. To paties mokestinio laikotarpio gali b\u016bti sukuriamas tik vienas gaunam\u0173 PVM s\u0105skait\u0173 fakt\u016br\u0173 ir vienas i\u0161ra\u0161om\u0173 PVM s\u0105skait\u0173 fakt\u016br\u0173 registras. Jeigu rengiamame ar pateiktame registre nustatoma klaid\u0173, reikia tikslinti to mokestinio laikotarpio registr\u0105, o ne kurti nauj\u0105.  <br \/> <br \/>\nVMI rekomenduoja, kas to dar nepadar\u0117, vis\u0173 pirma susipa\u017einti su teis\u0117s aktais, kurie reglamentuoja kas turi tvarkyti PVM s\u0105skait\u0173 fakt\u016br\u0173 registrus, kas turi juos teikti, kokius duomenis teikti ir pan. Taip pat svarbus apsispr\u0119sti, kokiu b\u016bdu teiksite duomenis: \u012fvesite tiesiogiai portale, ar teiksite rinkmenas.  <br \/> <br \/>\ni.SAF ir i.VAZ yra I\u0161maniosios mokes\u010di\u0173 administravimo sistemos (i.MAS) posistemiai. i.MAS tikslas &mdash; ma\u017einti administracin\u0119 na\u0161t\u0105 mokes\u010di\u0173 mok\u0117tojams, didinti mokes\u010di\u0173 mok\u0117toj\u0173 pajam\u0173 apskaitym\u0105, mokes\u010di\u0173 surinkim\u0105 ir mokes\u010di\u0173 administratoriaus veiklos efektyvum\u0105.  <\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nuo spalio 1 dienos visi \u0161alies PVM apmokestinamieji asmenys mokes\u010di\u0173 inspekcijai elektroniniu b\u016bdu kas m\u0117nes\u012f arba kas pusmet\u012f (priklausomai, nuo turimo mokestinio laikotarpio) turi pateikti i\u0161ra\u0161om\u0173 ir gaunam\u0173 PVM s\u0105skait\u0173&#8230; <\/p>\n","protected":false},"author":1,"featured_media":40127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","jetpack_post_was_ever_published":false,"_FSMCFIC_featured_image_caption":" \/ ","_FSMCFIC_featured_image_nocaption":"","_FSMCFIC_featured_image_hide":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[24],"tags":[],"class_list":["post-40126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualijos","pmpro-has-access"],"featured_image_urls":{"full":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"thumbnail":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"medium":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"medium_large":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"large":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"1536x1536":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"2048x2048":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"post-thumbnail":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"visualnews_post_thumb":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"woocommerce_thumbnail":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"woocommerce_single":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg",113,72,false],"woocommerce_gallery_thumbnail":["https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815-100x72.jpg",100,72,true]},"author_info":{"info":["admin"]},"category_info":"<a href=\"https:\/\/www.santaka.info\/index.php\/category\/aktualijos\/\" rel=\"category tag\">Aktualijos<\/a>","tag_info":"Aktualijos","comment_count":"0","jetpack_featured_media_url":"https:\/\/www.santaka.info\/wp-content\/uploads\/2024\/12\/20161117113815.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/posts\/40126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/comments?post=40126"}],"version-history":[{"count":1,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/posts\/40126\/revisions"}],"predecessor-version":[{"id":72273,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/posts\/40126\/revisions\/72273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/media\/40127"}],"wp:attachment":[{"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/media?parent=40126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/categories?post=40126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.santaka.info\/index.php\/wp-json\/wp\/v2\/tags?post=40126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}