{"id":4233,"date":"2019-08-13T08:00:26","date_gmt":"2019-08-13T08:00:26","guid":{"rendered":"http:\/\/go-beta.geripinigai.lt\/?p=4233"},"modified":"2026-05-10T21:55:50","modified_gmt":"2026-05-10T18:55:50","slug":"ka-reiketu-zinoti-apie-atvirkstinio-pvm-taikyma-elektronikos-prekems","status":"publish","type":"post","link":"https:\/\/go-erp.eu\/lt\/ka-reiketu-zinoti-apie-atvirkstinio-pvm-taikyma-elektronikos-prekems\/","title":{"rendered":"K\u0105 reik\u0117t\u0173 \u017einoti apie atvirk\u0161tinio PVM taikym\u0105 elektronikos prek\u0117ms"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4233\" class=\"elementor elementor-4233\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2ba3aee e-flex e-con-boxed e-con e-parent\" data-id=\"2ba3aee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9afead6 elementor-widget elementor-widget-text-editor\" data-id=\"9afead6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.e-tar.lt\/portal\/lt\/legalAct\/2bcec9c06a4911e99989e603c54a3595\">2019 m. baland\u017eio 24 d. Vyriausyb\u0117s nutarimu<\/a> TAR sistemoje u\u017eregistruota papildyta tvarka d\u0117l atvirk\u0161tinio PVM taikymo. Pagal j\u0105 nuo 2019 m. rugpj\u016b\u010dio 1 d. atvirk\u0161tinis PVM taikomas ir stand\u017ei\u0173j\u0173 disk\u0173, mobili\u0173 telefon\u0173, plan\u0161e\u010di\u0173 ir ne\u0161iojam\u0173 kompiuteri\u0173 pirkimams bei pardavimams. Svarbu \u012fvertinti, ar J\u016bs\u0173 \u012fmon\u0119 lie\u010dia \u0161i tvarka ir ar d\u0117l jos reikia daryti pakeitimus verslo valdymo sistemoje.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f825d75 e-flex e-con-boxed e-con e-parent\" data-id=\"f825d75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0e2126 elementor-widget elementor-widget-heading\" data-id=\"d0e2126\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kas yra atvirk\u0161tinis PVM apmokestinimas ir kaip jis taikomas?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25abf3d elementor-widget elementor-widget-text-editor\" data-id=\"25abf3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Kai yra taikomas atvirk\u0161tinis apmokestinimas, prievol\u0117 sumok\u0117ti PVM pereina pirk\u0117jui. \u0160i taisykl\u0117 taikoma\u00a0<strong>tik PVM mok\u0117tojams, jei pirk\u0117jas n\u0117ra biud\u017eetin\u0117 organizacija<\/strong>.<\/p><p>\u012emon\u0117s, prekiaujan\u010dios stand\u017eiaisiais diskais, mobiliais telefonais, plan\u0161et\u0117mis ir ne\u0161iojamais kompiuteriais nuo 2019 m. rugpj\u016b\u010dio 1 d. tur\u0117s pertvarkyti savo pardavim\u0173 sistemas (kasos aparatus ir pan.), el. parduotuves ir buhalterin\u0117s apskaitos programas, kad b\u016bt\u0173 teisingai taikoma naujov\u0117.<br \/><br \/>Pavyzd\u017eiui, parduodant stacionar\u0173 kompiuter\u012f, pardav\u0117jas\u00a0tur\u0117s atskirai i\u0161skirti jo stand\u017eiojo disko kain\u0105 nuo viso kompiuterio kainos,\u00a0nes stand\u017eiajam diskui taikomas atvirk\u0161tinis PVM.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a94144c elementor-widget elementor-widget-image\" data-id=\"a94144c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-scaled.jpg\" class=\"attachment-full size-full wp-image-38130\" alt=\"Mokes\u010di\u0173 lapai su \u012fvariais susijusiais dokumentais\" srcset=\"https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-scaled.jpg 2560w, https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-300x200.jpg 300w, https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-1024x684.jpg 1024w, https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-768x513.jpg 768w, https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-1536x1025.jpg 1536w, https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/08\/olga-delawrence-5616whx5NdQ-unsplash-2048x1367.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e577c53 e-flex e-con-boxed e-con e-parent\" data-id=\"e577c53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a854933 elementor-widget elementor-widget-heading\" data-id=\"a854933\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Microsoft Dynamics 365 ir atvirk\u0161tinis PVM<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e241e39 elementor-widget elementor-widget-text-editor\" data-id=\"e241e39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Atvirk\u0161tinis PVM mokes\u010dio mechanizmas buvo s\u0117kmingai integruotas \u012f Microsoft Dynamics 365 (D365) aplikacijas, kurios dabar atitinka 2019 m. baland\u017eio 29 d. TAR reikalavimus. Atvirk\u0161tinio PVM elektronikos prekems taikymo integracija leid\u017eia \u012fmon\u0117ms, naudojan\u010dioms D365, lengvai pritaikyti savo verslo valdymo sistemas prie naujosios schemos, u\u017etikrinant skland\u0173 moke\u0161\u010dio administravim\u0105.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-30b769f e-flex e-con-boxed e-con e-parent\" data-id=\"30b769f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38f3ebd elementor-widget elementor-widget-heading\" data-id=\"38f3ebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kod\u0117l Dynamics 365?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230e261 elementor-widget elementor-widget-text-editor\" data-id=\"230e261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Jei j\u016bs\u0173 \u012fmon\u0117 dar neturi Microsoft Dynamics 365 ir norite j\u0105 \u012fdiegti bei pritaikyti naujajai PVM mokes\u010dio sistemai, kvie\u010diame jus susisiekti su mumis. Mes galime jums pad\u0117ti su \u012fdiegimu, konfig\u016bracija ir pritaikymu j\u016bs\u0173 verslo poreikiams, \u012fskaitant nauj\u0105j\u0105 atvirk\u0161tinio PVM mokes\u010dio schem\u0105. Susisiekite su mumis, kad gal\u0117tume aptarti j\u016bs\u0173 verslo poreikius ir pasi\u016blyti jums geriausi\u0105 sprendim\u0105.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2019 m. baland\u017eio 24 d. Vyriausyb\u0117s nutarimu TAR sistemoje u\u017eregistruota papildyta tvarka d\u0117l atvirk\u0161tinio PVM taikymo. Pagal j\u0105 nuo 2019 m. rugpj\u016b\u010dio 1 d. atvirk\u0161tinis PVM taikomas ir stand\u017ei\u0173j\u0173 disk\u0173, mobili\u0173 telefon\u0173, plan\u0161e\u010di\u0173 ir ne\u0161iojam\u0173 kompiuteri\u0173 pirkimams bei pardavimams. Svarbu \u012fvertinti, ar J\u016bs\u0173 \u012fmon\u0119 lie\u010dia \u0161i tvarka ir ar d\u0117l jos reikia daryti pakeitimus verslo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":45808,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[42],"tags":[],"class_list":["post-4233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Atvir\u0161tinio PVM taikymas elektronikos prek\u0117ms | GO-ERP<\/title>\n<meta name=\"description\" content=\"2019 m. baland\u017eio 29 d. u\u017eregistruota papildyta tvarka d\u0117l atvirk\u0161tinio PVM taikymo. su\u017einokite kaip pasiruo\u0161ti kad atvir\u0161tinis PVM netaptu galvos skausmu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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