{"id":51710,"date":"2026-11-07T12:28:41","date_gmt":"2026-11-07T09:28:41","guid":{"rendered":"https:\/\/go-erp.eu\/?p=51710"},"modified":"2026-11-07T12:30:41","modified_gmt":"2026-11-07T09:30:41","slug":"saskaita-faktura-rekvizitai-pildymo-taisykles-ir-pavyzdziai","status":"publish","type":"post","link":"https:\/\/go-erp.eu\/lt\/saskaita-faktura-rekvizitai-pildymo-taisykles-ir-pavyzdziai\/","title":{"rendered":"S\u0105skaita fakt\u016bra: rekvizitai, pildymo taisykl\u0117s ir pavyzd\u017eiai"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"51710\" class=\"elementor elementor-51710\" 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-6760dde e-flex e-con-boxed e-con e-parent\" data-id=\"6760dde\" 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-9267fb0 elementor-widget elementor-widget-text-editor\" data-id=\"9267fb0\" 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>Kiekvienas verslas, smulkusis verslininkas ar pagal individualios veiklos pa\u017eym\u0105 dirbantis specialistas kasdien susiduria su finansiniais dokumentais. Vienas svarbiausi\u0173 i\u0161 j\u0173 \u2013 s\u0105skaita fakt\u016bra. Tai ne tik formalus pra\u0161ymas sumok\u0117ti u\u017e atliktus darbus ar parduotas prekes, bet ir teisinis \u012frodymas apie \u012fvykus\u012f sandor\u012f tarp pirk\u0117jo bei pardav\u0117jo.<\/p><p>\u0160iame i\u0161samiame gide ap\u017evelgsime, kam reikalinga s\u0105skaita fakt\u016bra, kokie rekvizitai jai privalomi, kaip j\u0105 teisingai u\u017epildyti dirbant pagal individuali\u0105 veikl\u0105 bei kaip lengvai i\u0161ra\u0161yti s\u0105skaitas fakt\u016bras nemokamai.<\/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-62b1f99 e-flex e-con-boxed e-con e-parent\" data-id=\"62b1f99\" 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-88dd977 elementor-widget elementor-widget-heading\" data-id=\"88dd977\" 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\">Kam reikalingas s\u0105skaitos fakt\u016bros dokumentas?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c80f13 elementor-widget elementor-widget-text-editor\" data-id=\"0c80f13\" 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>\u0160is oficialus apskaitos dokumentas atlieka kelias esmines funkcijas:<\/p><ul><li><strong>Buhalterin\u0119<\/strong>: fiksuoja gaunamas pajamas bei patiriamas i\u0161laidas.<\/li><li><strong>Mokestin\u0119<\/strong>: padeda tiksliai apskai\u010diuoti PVM (jeigu taikoma) ir teikti deklaracijas valstybin\u0117ms institucijoms.<\/li><li><strong>Teisin\u0119<\/strong>: kilus nesutarimams d\u0117l paslaug\u0173 apimties ar sum\u0173, tarnauja kaip oficialus sandorio \u012frodymas.<\/li><li><strong>Kontrolin\u0119<\/strong>: leid\u017eia steb\u0117ti pinig\u0173 srautus, kontroliuoti atsiskaitymo terminus ir skol\u0173 liku\u010dius.\u00a0 \u00a0<\/li><\/ul><p>Teis\u0117s aktai numato, kad dokumentas turi b\u016bti parengtas i\u0161 karto po paslaug\u0173 suteikimo arba preki\u0173 perdavimo, o gautus bei i\u0161ra\u0161ytus dokumentus privaloma saugoti bent 10 met\u0173.\u00a0 \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-65f410b e-flex e-con-boxed e-con e-parent\" data-id=\"65f410b\" 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-87016a2 elementor-widget elementor-widget-heading\" data-id=\"87016a2\" 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\">Kokie duomenys turi b\u016bti s\u0105skaitoje fakt\u016broje?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-257dee2 elementor-widget elementor-widget-text-editor\" data-id=\"257dee2\" 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>Nepriklausomai nuo to, ar naudojate <a href=\"https:\/\/go-erp.eu\/lt\/kas-yra-erp-issami-apzvalga\/\">verslo valdymo sistem\u0105<\/a>, ar pildote Word \/ Excel \u0161ablon\u0105, kiekviena s\u0105skaita fakt\u016bra privalo tur\u0117ti \u0161iuos \u012fstatym\u0173 numatytus rekvizitus:<\/p><ul><li>Dokumento pavadinimas (\u201eS\u0105skaita fakt\u016bra\u201c arba \u201ePVM s\u0105skaita fakt\u016bra\u201c).<\/li><li>S\u0105skaitos serija ir unikalus eil\u0117s numeris (pvz., PAS Nr. 0001).<\/li><li>I\u0161ra\u0161ymo data.<\/li><li>Pardav\u0117jo duomenys: vardas, pavard\u0117 (arba \u012fmon\u0117s pavadinimas), asmens kodas (arba \u012fmon\u0117s kodas), individualios veiklos pa\u017eymos numeris, adresas.<\/li><li>Pirk\u0117jo duomenys: vardas, pavard\u0117 (ar \u012fmon\u0117s pavadinimas), kodas, adresas.<\/li><li>Prek\u0117s ar paslaugos pavadinimas, kiekis, matavimo vienetas ir kaina.<\/li><li>Galutin\u0117 mok\u0117tina suma (skai\u010diais ir \u017eod\u017eiais).<\/li><\/ul>\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-0bee1a1 e-flex e-con-boxed e-con e-parent\" data-id=\"0bee1a1\" 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-163ec19 elementor-widget elementor-widget-heading\" data-id=\"163ec19\" 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\">Kaip i\u0161ra\u0161yti s\u0105skait\u0105 fakt\u016bra be klaid\u0173?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e769047 elementor-widget elementor-widget-text-editor\" data-id=\"e769047\" 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>Taisyklingai i\u0161ra\u0161yta s\u0105skaita fakt\u016bra yra ne tik profesionalumo \u017eenklas, bet ir teisin\u0117 bei buhalterin\u0117 b\u016btinyb\u0117. Net nedidel\u0117 klaida rekvizituose ar sumose gali sukelti nesklandum\u0173 su klientais arba problem\u0173 bendraujant su mokes\u010di\u0173 inspekcija.<\/p><ul><li><strong>Svarbiausi rekvizitai<\/strong>: S\u0105skaitoje fakt\u016broje privalo b\u016bti nurodytas unikalus numeris ir i\u0161ra\u0161ymo data, tiksl\u016bs pardav\u0117jo ir pirk\u0117jo duomenys (vardai\/pavard\u0117s arba \u012fmoni\u0173 pavadinimai, kodai, individualios veiklos pa\u017eymos numeris bei adresas), ai\u0161kus preki\u0173 ar paslaug\u0173 apra\u0161ymas, kiekiai, vieneto kainos ir galutin\u0117 mok\u0117tina suma.<\/li><li><strong>Mokes\u010di\u0173 statusas<\/strong>: B\u016btina tiksliai \u017einoti savo mokestin\u012f status\u0105 \u2013 jei nesate PVM mok\u0117tojas, s\u0105skaitoje PVM traukti negalima, o jei esate, privalote taikyti ir nurodyti teisingus tarifus bei koduotes.<\/li><li><strong>Numeracijos eili\u0161kumas<\/strong>: Dokument\u0173 numeriai privalo eiti grie\u017eta tvarka be praleist\u0173 skaitmen\u0173 ar dubliavimo, tod\u0117l rekomenduojama naudoti apskaitos ar s\u0105skait\u0173 i\u0161ra\u0161ymo programas, kurios \u0161\u012f proces\u0105 automatizuoja ir neleid\u017eia daryti \u017emogi\u0161k\u0173j\u0173 klaid\u0173.<\/li><\/ul>\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-9ea2493 e-flex e-con-boxed e-con e-parent\" data-id=\"9ea2493\" 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-d9837c4 elementor-widget elementor-widget-heading\" data-id=\"d9837c4\" 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\">Kaip lengviau \u012f\u0161ra\u0161yti s\u0105skait\u0105 fakt\u016br\u0105?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf4cbd2 elementor-widget elementor-widget-text-editor\" data-id=\"cf4cbd2\" 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>Nors internete gausu nemokam\u0173 \u012franki\u0173 ir paprast\u0173 \u0161ablon\u0173, augan\u010diam verslui ar profesionaliai individuali\u0105 veikl\u0105 vykdantiems asmenims anks\u010diau ar v\u0117liau prireikia tvirtesnio sprendimo. Profesionalios<a href=\"https:\/\/go-erp.eu\/lt\/kaip-issirinkti-geriausia-buhalterine-programa-savo-verslui\/\"> apskaitos programos<\/a> u\u017etikrina ne tik dokument\u0173 generavim\u0105, bet ir visapus\u0119 finans\u0173 kontrol\u0119. Investicija \u012f specializuot\u0105 buhalterin\u0119 sistem\u0105 atsiperka d\u0117l keli\u0173 esmini\u0173 privalum\u0173:<\/p><ul><li><strong>Automatin\u0117 teisin\u0117 atitiktis<\/strong>: Mokes\u010di\u0173 ir apskaitos \u012fstatymai nuolat kinta. Kokybi\u0161kos buhalterin\u0117s programos patys atnaujina reikalavimus, mokes\u010di\u0173 tarifus bei PVM nuostatas, tod\u0117l i\u0161vengiate brangiai kainuojan\u010di\u0173 klaid\u0173.<\/li><li><a href=\"https:\/\/go-erp.eu\/lt\/i-saf\/\"><strong>Integracija su VMI (i.SAF)<\/strong><\/a>: Daugelis profesionali\u0173 sistem\u0173 leid\u017eia vienu paspaudimu paruo\u0161ti ir eksportuoti duomenis Valstybinei mokes\u010di\u0173 inspekcijai, kas ypa\u010d aktualu PVM mok\u0117tojams ar pasiekus privalomos registracijos ribas.<\/li><li><strong>Pilnas finans\u0173 valdymas<\/strong>: Skirtingai nei paprasti s\u0105skait\u0173 generatoriai, buhalterin\u0117s programos seka ne tik i\u0161ra\u0161ytas s\u0105skaitas, bet ir gautas pajamas bei i\u0161laidas, leid\u017eia matyti real\u0173 pelningum\u0105, formuoti pelno (nuostoli\u0173) ataskaitas ir lengvai sekti, kas i\u0161 klient\u0173 dar neatsiskait\u0117.<\/li><li><strong>Duomen\u0173 saugumas ir archyvavimas<\/strong>: \u012estatymai reikalauja apskaitos dokumentus saugoti kelerius metus. Debes\u0173 kompiuterijos pagrindu veikian\u010dios programos u\u017etikrina nuolatin\u012f atsargini\u0173 kopij\u0173 k\u016brim\u0105 ir saugum\u0105.<\/li><\/ul><p>Profesionali sistema, pavyzd\u017eiui \u201e<a href=\"https:\/\/go-erp.eu\/lt\/dynamics-365-business-central\/\">Business Central<\/a>\u201c, tampa j\u016bs\u0173 virtualiu finans\u0173 asistentu, taupan\u010diu laik\u0105 ir u\u017etikrinan\u010diu visi\u0161k\u0105 ramyb\u0119 bendraujant su mokes\u010di\u0173 institucijomis.<\/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-c38a3c7 e-flex e-con-boxed e-con e-parent\" data-id=\"c38a3c7\" 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-6269d31 elementor-widget elementor-widget-heading\" data-id=\"6269d31\" 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\">DUK<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2b4def elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"a2b4def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-a2b4def\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"a2b4def\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kaip-irayti-sskait-faktr-vykdant-individuali-veikl\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1701\"><h3 class=\"eael-accordion-tab-title\">Kaip i\u0161ra\u0161yti s\u0105skait\u0105 fakt\u016br\u0105 vykdant individuali\u0105 veikl\u0105?<\/h3><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1701\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kaip-irayti-sskait-faktr-vykdant-individuali-veikl\"><p>Vykdant individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, s\u0105skaita fakt\u016bra i\u0161ra\u0161oma nurodant savo kaip savaranki\u0161ko dirban\u010diojo duomenis: vard\u0105, pavard\u0119, asmens kod\u0105, individualios veiklos pa\u017eymos numer\u012f ir adres\u0105. Serij\u0105 ir numer\u012f galite sugalvoti patys, svarbiausia u\u017etikrinti grie\u017et\u0105 j\u0173 eili\u0161kum\u0105. Jei nepasiek\u0117te PVM mok\u0117tojo ribos ir nesate registruotas PVM mok\u0117tojas, s\u0105skaitoje PVM skai\u010diuoti nereikia.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d26ce1d elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d26ce1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d26ce1d\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"d26ce1d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ar-yra-nemokam-sskait-faktr-iraymo-ranki\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2201\"><h3 class=\"eael-accordion-tab-title\">Ar yra nemokam\u0173 s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo \u012franki\u0173?<\/h3><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2201\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"ar-yra-nemokam-sskait-faktr-iraymo-ranki\"><p>Nors visi\u0161kai nemokami \u012frankiai ar paprasti \u0161ablonai atrodo patraukliai, verslui augant rekomenduojama naudoti profesionalias buhalterines programas. Jos ne tik padeda i\u0161ra\u0161yti s\u0105skaitas fakt\u016bras u\u017e minimali\u0105 kain\u0105, bet ir automati\u0161kai u\u017etikrina teisin\u0119 atitikt\u012f, neleid\u017eia daryti numeracijos klaid\u0173 bei palengvina dokument\u0173 archyvavim\u0105 bei apskait\u0105.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adc13dd elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"adc13dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-adc13dd\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"adc13dd\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kaip-apmokti-sskait-faktr\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1821\"><h3 class=\"eael-accordion-tab-title\">Kaip apmok\u0117ti s\u0105skait\u0105 fakt\u016br\u0105?<\/h3><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-1821\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kaip-apmokti-sskait-faktr\"><p>Norint apmok\u0117ti s\u0105skait\u0105 fakt\u016br\u0105, internetin\u0117je bankininkyst\u0117je reikia \u012fvesti s\u0105skaitoje nurodytus pardav\u0117jo duomenis: tiksl\u0173 \u012fmon\u0117s pavadinim\u0105 arba vard\u0105 ir pavard\u0119, banko s\u0105skaitos numer\u012f (IBAN) bei sutampan\u010di\u0105 galutin\u0119 mok\u0117tin\u0105 sum\u0105, o mok\u0117jimo paskirties laukelyje b\u016btinai nurodyti s\u0105skaitos fakt\u016br\u0105 identifikuojant\u012f numer\u012f, kad pardav\u0117jas gal\u0117t\u0173 lengvai identifikuoti gaut\u0105 \u012fmok\u0105.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c94699f elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"c94699f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-c94699f\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"c94699f\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kaip-atrodo-sskaitos-faktros-pavyzdys\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2111\"><h3 class=\"eael-accordion-tab-title\">Kaip atrodo s\u0105skaitos fakt\u016bros pavyzdys?<\/h3><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2111\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kaip-atrodo-sskaitos-faktros-pavyzdys\"><p>S\u0105skaitos fakt\u016bros pavyzdys \u2013 tai oficialus dokumentas, kurio vir\u0161uje centre arba de\u0161in\u0117je nurodomas pavadinimas (\u201eS\u0105skaita fakt\u016bra\u201c) ir unikalus serijos numeris su i\u0161ra\u0161ymo data, o vir\u0161utin\u0117je dalyje i\u0161d\u0117stomi ai\u0161k\u016bs pardav\u0117jo ir pirk\u0117jo rekvizitai (vardai\/pavard\u0117s arba \u012fmoni\u0173 pavadinimai, kodai, adresai ir, jei taikoma, PVM mok\u0117tojo kodai). Dokumento viduryje pateikiama i\u0161sami lentel\u0117 su preki\u0173 ar paslaug\u0173 pavadinimais, kiekiais, matavimo vienetais, vieneto kainomis ir tarpin\u0117mis sumomis, o apa\u010dioje sukei\u010diamos galutin\u0117s mok\u0117tinos sumos (bei PVM detalizacija), nurodomas atsiskaitymo terminas, atsiskaitomoji s\u0105skaita ir para\u0161as arba patvirtinimas, kad dokumentas sugeneruotas elektroniniu b\u016bdu.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\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>Kiekvienas verslas, smulkusis verslininkas ar pagal individualios veiklos pa\u017eym\u0105 dirbantis specialistas kasdien susiduria su finansiniais dokumentais. Vienas svarbiausi\u0173 i\u0161 j\u0173 \u2013 s\u0105skaita fakt\u016bra. Tai ne tik formalus pra\u0161ymas sumok\u0117ti u\u017e atliktus darbus ar parduotas prekes, bet ir teisinis \u012frodymas apie \u012fvykus\u012f sandor\u012f tarp pirk\u0117jo bei pardav\u0117jo. \u0160iame i\u0161samiame gide ap\u017evelgsime, kam reikalinga s\u0105skaita fakt\u016bra, kokie [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":51712,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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 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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-51710","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>S\u0105skaita fakt\u016bra: rekvizitai, pildymo taisykl\u0117s ir pavyzd\u017eiai | GO-ERP<\/title>\n<meta name=\"description\" content=\"Praktinis gidas verslui ir individualiai veiklai: kas yra s\u0105skaita fakt\u016bra, kaip j\u0105 taisyklingai u\u017epildyti, saugoti ir i\u0161ra\u0161yti nemokamai.\" \/>\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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