{"id":51732,"date":"2026-11-09T21:51:25","date_gmt":"2026-11-09T18:51:25","guid":{"rendered":"https:\/\/go-erp.eu\/?p=51732"},"modified":"2026-11-09T22:03:17","modified_gmt":"2026-11-09T19:03:17","slug":"kas-yra-pvm-gidas-verslui-ir-gyventojams","status":"publish","type":"post","link":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/","title":{"rendered":"Kas yra PVM? Gidas verslui ir gyventojams"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"51732\" class=\"elementor elementor-51732\" 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-7bae2d2 e-flex e-con-boxed e-con e-parent\" data-id=\"7bae2d2\" 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-7d78c6c elementor-widget elementor-widget-text-editor\" data-id=\"7d78c6c\" 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>Nusipirkus prek\u0119, net 21% i\u0161 pirkinio sumos atitenka valstybei, nors kasos \u010dekyje to galb\u016bt net nepasteb\u0117jote. PVM gali tapti dar svarbesnis, kai verslo metin\u0117 apyvarta vir\u0161ija 45 000 \u20ac ir tenka registruotis PVM mok\u0117toju, skai\u010diuoti mokest\u012f ir teikti deklaracijas. Tad kas yra PVM ir kod\u0117l j\u012f turi suprasti ir vartotojas, ir verslininkas? \u0160iame straipsnyje paprastai paai\u0161kinsime, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie PVM tarifai taikomi Lietuvoje, kada reikia tapti PVM mok\u0117toju ir kaip i\u0161vengti da\u017eniausi\u0173 klaid\u0173.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcd7a2a elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"dcd7a2a\" 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-dcd7a2a\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"dcd7a2a\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"svarbiausia-trumpai\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2311\"><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-accordion-tab-title\">Svarbiausia trumpai<\/span><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-2311\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"svarbiausia-trumpai\"><ul><li>PVM (prid\u0117tin\u0117s vert\u0117s mokestis) yra netiesioginis mokestis, \u012fskai\u010diuotas \u012f preki\u0173 ir paslaug\u0173 kain\u0105. Galutinai j\u012f sumoka pirk\u0117jas.<\/li><li>Valstybei PVM surenka verslas: nuo gauto PVM atima sumok\u0117t\u0105 savo tiek\u0117jams ir skirtum\u0105 pervelka VMI.<\/li><li>Lietuvoje pagrindinis tarifas yra 21 %, taip pat taikomi 9 %, 5 % ir 0 % tarifai.<\/li><li>Registruotis PVM mok\u0117toju privaloma, kai apyvarta Lietuvoje vir\u0161ija nustatyt\u0105 rib\u0105 (\u0161iuo metu 45 000 eur\u0173 per kalendorinius metus).<\/li><li>PVM mok\u0117tojai teikia PVM deklaracijas ir i\u0161ra\u0161o PVM s\u0105skaitas fakt\u016bras su privalomais rekvizitais.<\/li><li>Tam tikrais atvejais (pvz., statybos darbai) PVM apskai\u010diuoja ir moka ne pardav\u0117jas, o pirk\u0117jas. Tai vadinama atvirk\u0161tiniu apmokestinimu.<\/li><\/ul><\/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<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5d4bfa1 e-flex e-con-boxed e-con e-parent\" data-id=\"5d4bfa1\" 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-2d7ea03 elementor-widget elementor-widget-heading\" data-id=\"2d7ea03\" 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 PVM?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0ec08c elementor-widget elementor-widget-text-editor\" data-id=\"d0ec08c\" 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>PVM (prid\u0117tin\u0117s vert\u0117s mokestis) yra netiesioginis mokestis, kuris yra taikomas beveik visoms parduodamoms prek\u0117ms ir teikiamoms paslaugoms. \u0160is mokestis n\u0117ra nemokamas atskirai, nes jis jau \u012fskai\u010diuotas \u012f kain\u0105, kuri\u0105 matote kasoje ar s\u0105skaitoje.<\/p><p>\u201ePrid\u0117tin\u0117 vert\u0117\u201c rei\u0161kia vert\u0119, kuri\u0105 kiekvienas gamybos ar pardavimo grandin\u0117s dalyvis prideda prie produkto. Pavyzd\u017eiui, medienos tiek\u0117jas parduoda lentas staliui, stalius pagamina bald\u0105, parduotuv\u0117 j\u012f parduoda pirk\u0117jui. Kiekvienas etapas apmokestinamas, bet kiekvienas verslas moka tik nuo savo prid\u0117tos vert\u0117s dalies.<\/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-5970964 e-flex e-con-boxed e-con e-parent\" data-id=\"5970964\" 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-471f14f elementor-widget elementor-widget-heading\" data-id=\"471f14f\" 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 veikia PVM: paprastas pavyzdys<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9595a48 elementor-widget elementor-widget-text-editor\" data-id=\"9595a48\" 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>Tarkime, parduotuv\u0117 parduoda prek\u0119 u\u017e 100 \u20ac be PVM, taikomas 21 % tarifas:<\/p><p>Pirk\u0117jas sumoka 121 \u20ac (100 \u20ac kaina + 21 \u20ac PVM).<br \/>Parduotuv\u0117 u\u017e \u0161i\u0105 prek\u0119 i\u0161 tiek\u0117jo buvo sumok\u0117jusi 60 \u20ac + 12,60 \u20ac PVM.<br \/>\u012e biud\u017eet\u0105 parduotuv\u0117 perveda skirtum\u0105: 21 \u20ac \u2212 12,60 \u20ac = 8,40 \u20ac.<\/p><p>Taip PVM na\u0161t\u0105 galiausiai ne\u0161a galutinis vartotojas, o verslas tik surenka ir perveda mokest\u012f.<\/p><p><strong>Kaip apskai\u010diuoti PVM i\u0161 sumos su PVM?<\/strong> Padauginkite sum\u0105 i\u0161 21 ir padalykite i\u0161 121. I\u0161 121 \u20ac PVM dalis bus 21 \u20ac.<\/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-416301d e-flex e-con-boxed e-con e-parent\" data-id=\"416301d\" 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-0807798 elementor-widget elementor-widget-heading\" data-id=\"0807798\" 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\">PVM tarifai Lietuvoje<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f0b3f4 elementor-widget elementor-widget-text-editor\" data-id=\"3f0b3f4\" 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>Lietuvoje galioja 4 PVM tarifai:<\/p><ul><li>21 % \u2013 standartinis tarifas, taikomas daugumai preki\u0173 ir paslaug\u0173.<\/li><li>9 % \u2013 lengvatinis tarifas, pavyzd\u017eiui, \u0161ildymui, apgyvendinimo paslaugoms, kai kuriems kult\u016bros renginiams.<\/li><li>5 % \u2013 itin lengvatinis tarifas, pavyzd\u017eiui, kai kuriems vaistams ir medicinos priemon\u0117ms.<\/li><li>0 % \u2013 taikomas, pavyzd\u017eiui, eksportuojamoms prek\u0117ms ir tarptautiniam keleivi\u0173 ve\u017eimui.<\/li><\/ul><p>Dalis veikl\u0173 PVM neapmokestinamos visai (pavyzd\u017eiui, kai kurios finansin\u0117s ar sveikatos prie\u017ei\u016bros paslaugos). Tarifai ir lengvatos kartais kei\u010diasi, tod\u0117l prie\u0161 sprendimus <a href=\"https:\/\/www.vmi.lt\/evmi\/pridetines-vertes-mokestis2\">patikrinkite aktuali\u0105 informacij\u0105 VMI svetain\u0117je<\/a>.<\/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-8946331 e-flex e-con-boxed e-con e-parent\" data-id=\"8946331\" 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-a4f88e2 elementor-widget elementor-widget-heading\" data-id=\"a4f88e2\" 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\">Kada reikia tapti PVM mok\u0117toju?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc952e elementor-widget elementor-widget-text-editor\" data-id=\"2dc952e\" 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>Registruotis PVM mok\u0117toju privaloma, kai atlygis u\u017e prekes ar paslaugas Lietuvoje per pra\u0117jusius kalendorinius metus vir\u0161ija 45 000 eur\u0173 arba numatoma, kad \u0161i riba bus vir\u0161yta einamaisiais metais. Skai\u010diuojant rib\u0105 ne\u012ftraukiamos pajamos i\u0161 PVM neapmokestinamos veiklos ir pajamos u\u017e teritorijos rib\u0173. <br \/>kpmg<\/p><p>Yra ir kit\u0173 atvej\u0173. Registruotis reikia ir tada, kai i\u0161 kit\u0173 ES valstybi\u0173 nari\u0173 PVM mok\u0117toj\u0173 \u012fsigyt\u0173 ir \u012f Lietuv\u0105 atgabent\u0173 preki\u0173 vert\u0117 (be PVM) vir\u0161ija 14 000 eur\u0173. Taip pat galima registruotis savanori\u0161kai, pavyzd\u017eiui, norint atskaityti PVM u\u017e investicijas. Individuali\u0105 veikl\u0105 pagal verslo liudijim\u0105 vykdantis asmuo PVM mok\u0117toju tapti negali. <br \/>finonamai<\/p><p><b>Svarbu: <\/b>Seime buvo pateikti pasi\u016blymai \u0161i\u0105 rib\u0105 didinti iki 60 000 eur\u0173 ir toliau. Prie\u0161 sprend\u017eiant d\u0117l registracijos, galiojan\u010di\u0105 rib\u0105 patikrinkite VMI.<\/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-c2ba3f7 e-flex e-con-boxed e-con e-parent\" data-id=\"c2ba3f7\" 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-333771f elementor-widget elementor-widget-heading\" data-id=\"333771f\" 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\">K\u0105 daro PVM mok\u0117tojas?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b75376b elementor-widget elementor-widget-text-editor\" data-id=\"b75376b\" 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>Tap\u0119s PVM mok\u0117toju, verslas tampa valstyb\u0117s tarpininku: i\u0161 klient\u0173 surenka PVM ir perveda j\u012f VMI, o u\u017e \u012fsigytas prekes bei paslaugas sumok\u0117t\u0105 PVM gali atskaityti. \u0160tai pagrindin\u0117s pareigos:<\/p><ul><li>Prie savo pardavim\u0173 prid\u0117ti PVM ir i\u0161ra\u0161yti <a href=\"https:\/\/go-erp.eu\/lt\/saskaita-faktura-rekvizitai-pildymo-taisykles-ir-pavyzdziai\/\">PVM s\u0105skaitas fakt\u016bras<\/a>;<\/li><li>Gali atskaityti PVM, kur\u012f sumok\u0117jo tiek\u0117jams (su verslu susijusioms i\u0161laidoms);<\/li><li>Pateikti PVM deklaracij\u0105 VMI. Deklaracij\u0105 reikia pateikti ir sumok\u0117ti iki kito m\u0117nesio po ataskaitinio laikotarpio 25 dienos.<\/li><\/ul><p>Pav\u0117luotas ar klaidingas deklaravimas gali kainuoti: VMI gali skirti baud\u0173 ir skai\u010diuoti delspinigius.<\/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-ef44d69 e-flex e-con-boxed e-con e-parent\" data-id=\"ef44d69\" 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-3e639a7 elementor-widget elementor-widget-heading\" data-id=\"3e639a7\" 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?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfe0390 elementor-widget elementor-widget-text-editor\" data-id=\"bfe0390\" 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 yra tvarka, kai PVM \u012f biud\u017eet\u0105 sumoka ne pardav\u0117jas, o pirk\u0117jas. Paprastai PVM apskai\u010diuoja ir sumoka tiek\u0117jas, ta\u010diau \u0161iuo atveju \u0161i prievol\u0117 atitenka klientui. Lietuvoje jis taikomas, pavyzd\u017eiui, statybos ir remonto darbams bei kai kurioms elektronikos prek\u0117ms, o s\u0105skaitoje fakt\u016broje nurodoma, kad taikomas atvirk\u0161tinis apmokestinimas.<\/p><p><strong>Da\u017eniausios klaidos:<\/strong><\/p><ul><li><strong>Pamir\u0161tama riba<\/strong>. Verslas vir\u0161ija 45 000 \u20ac apyvart\u0105, bet laiku neu\u017esiregistruoja PVM mok\u0117toju.<\/li><li><strong>Atskaitomas netinkamas PVM<\/strong>. Ne visas s\u0105skaitose nurodytas PVM galima atskaityti, pavyzd\u017eiui, kai i\u0161laidos nesusijusios su apmokestinama veikla.<\/li><li><strong>Klaidingos s\u0105skaitos fakt\u016bros<\/strong>. Tr\u016bkstami rekvizitai gali lemti, kad PVM atskaityti nebus galima.<\/li><li><strong>Neteisingas tarifas<\/strong>. Lengvatinius tarifus galima taikyti tik tam tikroms prek\u0117ms ir paslaugoms.<\/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-f2d22e6 e-flex e-con-boxed e-con e-parent\" data-id=\"f2d22e6\" 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-077f874 elementor-widget elementor-widget-heading\" data-id=\"077f874\" 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 sumok\u0117ti PVM be klaid\u0173?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d9cf69 elementor-widget elementor-widget-text-editor\" data-id=\"3d9cf69\" 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>Daugiausia klaid\u0173 atsiranda ten, kur viskas skai\u010diuojama rankiniu b\u016bdu, tod\u0117l verta tvarkyti PVM tvarkingai: laiku registruoti s\u0105skaitas, tikrinti tiek\u0117j\u0173 PVM mok\u0117toj\u0173 kodus, atskirti atskaitom\u0105 ir neatskaitom\u0105 PVM bei deklaracij\u0105 paruo\u0161ti i\u0161 anksto, o ne paskutin\u0119 25-\u0105j\u0105 dien\u0105. \u0160\u012f darb\u0105 daug lengviau atlikti naudojant\u00a0<a href=\"https:\/\/go-erp.eu\/lt\/kaip-issirinkti-geriausia-buhalterine-programa-savo-verslui\/\" target=\"_blank\" rel=\"noopener\">buhalterines programas<\/a>, kurios suma\u017eina klaid\u0173 tikymyb\u0119 ir automatizuoja didel\u0119 dal\u012f darb\u0173.\u00a0<\/p><p>Pavyzd\u017eiui,\u00a0<a href=\"https:\/\/go-erp.eu\/lt\/dynamics-365-business-central\/\" target=\"_blank\" rel=\"noopener\">Microsoft Dynamics 365 Business Central<\/a>\u00a0PVM tarifai ir apskaitos taisykl\u0117s nustatomi vien\u0105 kart\u0105, tod\u0117l sistema pati apskai\u010diuoja PVM pardavimo ir pirkimo dokumentuose, sutvarko PVM s\u0105skaitas fakt\u016bras ir sudaro ataskaitas, i\u0161 kuri\u0173 paruo\u0161iama PVM deklaracija. Taip suma\u017e\u0117ja rankinio darbo ir klaid\u0173 rizika, o buhalteris ir vadovas visada mato tiksli\u0105 PVM pad\u0117t\u012f. Renkantis<a href=\"https:\/\/go-erp.eu\/lt\/verslo-valdymo-sistemos\/\" target=\"_blank\" rel=\"noopener\"> verslo valdymo sistem\u0105\u00a0<\/a>svarbu \u012fsitikinti, kad ji pritaikyta Lietuvos PVM taisykl\u0117ms, o diegim\u0105 verta aptarti su patyrusiu partneriu.<\/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-ef52e76 e-flex e-con-boxed e-con e-parent\" data-id=\"ef52e76\" 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-52921eb elementor-widget elementor-widget-heading\" data-id=\"52921eb\" 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-85db4f0 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"85db4f0\" 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-85db4f0\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"85db4f0\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-yra-pvm-moktojas\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1401\"><h3 class=\"eael-accordion-tab-title\">Kas yra PVM mok\u0117tojas?<\/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-1401\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kas-yra-pvm-moktojas\"><p>PVM mok\u0117tojas yra \u012fmon\u0117 ar asmuo, u\u017esiregistrav\u0119s VMI kaip prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117tojas. Jis prie pardavim\u0173 skai\u010diuoja PVM, gali atskaityti PVM u\u017e verslo i\u0161laidas ir teikia PVM deklaracijas. Registracija privaloma vir\u0161ijus nustatyt\u0105 apyvartos rib\u0105, o j\u0105 galima atlikti ir savanori\u0161kai.<\/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-8d27571 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"8d27571\" 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-8d27571\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"8d27571\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-yra-pvm-sskaita-faktra\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1481\"><h3 class=\"eael-accordion-tab-title\">Kas yra PVM s\u0105skaita fakt\u016bra?<\/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-1481\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kas-yra-pvm-sskaita-faktra\"><p>Tai dokumentas, kuriuo PVM mok\u0117tojas patvirtina preki\u0173 pardavim\u0105 ar paslaug\u0173 suteikim\u0105 ir nurodo PVM sum\u0105. Joje turi b\u016bti privalomi rekvizitai: s\u0105skaitos data ir numeris, \u0161ali\u0173 duomenys ir PVM mok\u0117toj\u0173 kodai, preki\u0173 ar paslaug\u0173 apra\u0161ymas, kaina be PVM, tarifas ir PVM suma. Pagal j\u0105 pirk\u0117jas, jei yra PVM mok\u0117tojas, gali atskaityti PVM.<\/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-0678559 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"0678559\" 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-0678559\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"0678559\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ar-verta-naudoti-nemokamas-pvm-skaiiuokles\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-6781\"><h3 class=\"eael-accordion-tab-title\">Ar verta naudoti nemokamas PVM skai\u010diuokles?<\/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-6781\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"ar-verta-naudoti-nemokamas-pvm-skaiiuokles\"><p>Paprastiems skai\u010diavimams, pavyzd\u017eiui, kainai su PVM ar be jo, pakanka. Ta\u010diau jos paprastai neatsi\u017evelgia \u012f lengvatinius tarifus, atvirk\u0161tin\u012f apmokestinim\u0105 ar PVM atskaitos ribojimus. Rezultat\u0105 visada pasitikrinkite, o sud\u0117tingais atvejais verta pasitarti su buhalteriu arba pasinaudoti oficialiomis VMI priemon\u0117mis.<\/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>Nusipirkus prek\u0119, net 21% i\u0161 pirkinio sumos atitenka valstybei, nors kasos \u010dekyje to galb\u016bt net nepasteb\u0117jote. PVM gali tapti dar svarbesnis, kai verslo metin\u0117 apyvarta vir\u0161ija 45 000 \u20ac ir tenka registruotis PVM mok\u0117toju, skai\u010diuoti mokest\u012f ir teikti deklaracijas. Tad kas yra PVM ir kod\u0117l j\u012f turi suprasti ir vartotojas, ir verslininkas? \u0160iame straipsnyje paprastai [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":51733,"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 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-51732","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>Kas yra PVM? Gidas verslui ir gyventojams | GO-ERP<\/title>\n<meta name=\"description\" content=\"Su\u017einokite, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie tarifai taikomi Lietuvoje ir kada verslas privalo tapti PVM mok\u0117toju.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kas yra PVM? Gidas verslui ir gyventojams\" \/>\n<meta property=\"og:description\" content=\"Su\u017einokite, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie tarifai taikomi Lietuvoje ir kada verslas privalo tapti PVM mok\u0117toju.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/\" \/>\n<meta property=\"og:site_name\" content=\"GO-ERP\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.linkedin.com\/company\/go-erp\/?lipi=urnlipaged_flagship3_search_srp_allgjzGk1MRYmJxbnVUFKSpA\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-09T18:51:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-09T19:03:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/go-erp.eu\/wp-content\/uploads\/2026\/11\/calculator-pencil-closeup-blurred-background-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Simonas Balei\u0161is\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/\"},\"author\":{\"name\":\"Simonas Balei\u0161is\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#\\\/schema\\\/person\\\/6a9627c33545a6cf47672f836e4653f6\"},\"headline\":\"Kas yra PVM? Gidas verslui ir gyventojams\",\"datePublished\":\"2026-11-09T18:51:25+00:00\",\"dateModified\":\"2026-11-09T19:03:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/\"},\"wordCount\":1118,\"publisher\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/go-erp.eu\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/calculator-pencil-closeup-blurred-background-scaled.jpg\",\"articleSection\":[\"Aktualijos\"],\"inLanguage\":\"lt-LT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/\",\"url\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/\",\"name\":\"Kas yra PVM? Gidas verslui ir gyventojams | GO-ERP\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/go-erp.eu\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/calculator-pencil-closeup-blurred-background-scaled.jpg\",\"datePublished\":\"2026-11-09T18:51:25+00:00\",\"dateModified\":\"2026-11-09T19:03:17+00:00\",\"description\":\"Su\u017einokite, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie tarifai taikomi Lietuvoje ir kada verslas privalo tapti PVM mok\u0117toju.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#primaryimage\",\"url\":\"https:\\\/\\\/go-erp.eu\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/calculator-pencil-closeup-blurred-background-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/go-erp.eu\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/calculator-pencil-closeup-blurred-background-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Lapai su PVM mokejim\u0173 skai\u010diais ir skai\u010diuotuvu, gulintys ant stalo\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/kas-yra-pvm-gidas-verslui-ir-gyventojams\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/microsoft-partner-for-your-digital-transformation\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kas yra PVM? Gidas verslui ir gyventojams\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#website\",\"url\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/\",\"name\":\"GO-ERP\",\"description\":\"Trusted Microsoft Solution Partner GO-ERP\",\"publisher\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#organization\",\"name\":\"GO-ERP\",\"url\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/go-erp.eu\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/go-erp.eu\\\/wp-content\\\/uploads\\\/2019\\\/05\\\/logo.png\",\"width\":167,\"height\":64,\"caption\":\"GO-ERP\"},\"image\":{\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/go-erp\\\/?lipi=urnlipaged_flagship3_search_srp_allgjzGk1MRYmJxbnVUFKSpA\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/#\\\/schema\\\/person\\\/6a9627c33545a6cf47672f836e4653f6\",\"name\":\"Simonas Balei\u0161is\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0a15a93d2dfb89cbb5287f6c8aa09de2d6f610b33a1210cd2fda98e779636719?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0a15a93d2dfb89cbb5287f6c8aa09de2d6f610b33a1210cd2fda98e779636719?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0a15a93d2dfb89cbb5287f6c8aa09de2d6f610b33a1210cd2fda98e779636719?s=96&d=mm&r=g\",\"caption\":\"Simonas Balei\u0161is\"},\"url\":\"https:\\\/\\\/go-erp.eu\\\/lt\\\/author\\\/simonas\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Kas yra PVM? Gidas verslui ir gyventojams | GO-ERP","description":"Su\u017einokite, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie tarifai taikomi Lietuvoje ir kada verslas privalo tapti PVM mok\u0117toju.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/","og_locale":"lt_LT","og_type":"article","og_title":"Kas yra PVM? Gidas verslui ir gyventojams","og_description":"Su\u017einokite, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie tarifai taikomi Lietuvoje ir kada verslas privalo tapti PVM mok\u0117toju.","og_url":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/","og_site_name":"GO-ERP","article_publisher":"https:\/\/www.linkedin.com\/company\/go-erp\/?lipi=urnlipaged_flagship3_search_srp_allgjzGk1MRYmJxbnVUFKSpA","article_published_time":"2026-11-09T18:51:25+00:00","article_modified_time":"2026-11-09T19:03:17+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/go-erp.eu\/wp-content\/uploads\/2026\/11\/calculator-pencil-closeup-blurred-background-scaled.jpg","type":"image\/jpeg"}],"author":"Simonas Balei\u0161is","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#article","isPartOf":{"@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/"},"author":{"name":"Simonas Balei\u0161is","@id":"https:\/\/go-erp.eu\/lt\/#\/schema\/person\/6a9627c33545a6cf47672f836e4653f6"},"headline":"Kas yra PVM? Gidas verslui ir gyventojams","datePublished":"2026-11-09T18:51:25+00:00","dateModified":"2026-11-09T19:03:17+00:00","mainEntityOfPage":{"@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/"},"wordCount":1118,"publisher":{"@id":"https:\/\/go-erp.eu\/lt\/#organization"},"image":{"@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#primaryimage"},"thumbnailUrl":"https:\/\/go-erp.eu\/wp-content\/uploads\/2026\/11\/calculator-pencil-closeup-blurred-background-scaled.jpg","articleSection":["Aktualijos"],"inLanguage":"lt-LT"},{"@type":"WebPage","@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/","url":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/","name":"Kas yra PVM? Gidas verslui ir gyventojams | GO-ERP","isPartOf":{"@id":"https:\/\/go-erp.eu\/lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#primaryimage"},"image":{"@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#primaryimage"},"thumbnailUrl":"https:\/\/go-erp.eu\/wp-content\/uploads\/2026\/11\/calculator-pencil-closeup-blurred-background-scaled.jpg","datePublished":"2026-11-09T18:51:25+00:00","dateModified":"2026-11-09T19:03:17+00:00","description":"Su\u017einokite, kaip veikia prid\u0117tin\u0117s vert\u0117s mokestis, kokie tarifai taikomi Lietuvoje ir kada verslas privalo tapti PVM mok\u0117toju.","breadcrumb":{"@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/"]}]},{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#primaryimage","url":"https:\/\/go-erp.eu\/wp-content\/uploads\/2026\/11\/calculator-pencil-closeup-blurred-background-scaled.jpg","contentUrl":"https:\/\/go-erp.eu\/wp-content\/uploads\/2026\/11\/calculator-pencil-closeup-blurred-background-scaled.jpg","width":2560,"height":1707,"caption":"Lapai su PVM mokejim\u0173 skai\u010diais ir skai\u010diuotuvu, gulintys ant stalo"},{"@type":"BreadcrumbList","@id":"https:\/\/go-erp.eu\/lt\/kas-yra-pvm-gidas-verslui-ir-gyventojams\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/go-erp.eu\/lt\/microsoft-partner-for-your-digital-transformation\/"},{"@type":"ListItem","position":2,"name":"Kas yra PVM? Gidas verslui ir gyventojams"}]},{"@type":"WebSite","@id":"https:\/\/go-erp.eu\/lt\/#website","url":"https:\/\/go-erp.eu\/lt\/","name":"GO-ERP","description":"Trusted Microsoft Solution Partner GO-ERP","publisher":{"@id":"https:\/\/go-erp.eu\/lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/go-erp.eu\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Organization","@id":"https:\/\/go-erp.eu\/lt\/#organization","name":"GO-ERP","url":"https:\/\/go-erp.eu\/lt\/","logo":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/go-erp.eu\/lt\/#\/schema\/logo\/image\/","url":"https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/05\/logo.png","contentUrl":"https:\/\/go-erp.eu\/wp-content\/uploads\/2019\/05\/logo.png","width":167,"height":64,"caption":"GO-ERP"},"image":{"@id":"https:\/\/go-erp.eu\/lt\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/go-erp\/?lipi=urnlipaged_flagship3_search_srp_allgjzGk1MRYmJxbnVUFKSpA"]},{"@type":"Person","@id":"https:\/\/go-erp.eu\/lt\/#\/schema\/person\/6a9627c33545a6cf47672f836e4653f6","name":"Simonas Balei\u0161is","image":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/secure.gravatar.com\/avatar\/0a15a93d2dfb89cbb5287f6c8aa09de2d6f610b33a1210cd2fda98e779636719?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0a15a93d2dfb89cbb5287f6c8aa09de2d6f610b33a1210cd2fda98e779636719?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0a15a93d2dfb89cbb5287f6c8aa09de2d6f610b33a1210cd2fda98e779636719?s=96&d=mm&r=g","caption":"Simonas Balei\u0161is"},"url":"https:\/\/go-erp.eu\/lt\/author\/simonas\/"}]}},"_links":{"self":[{"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/posts\/51732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/comments?post=51732"}],"version-history":[{"count":7,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/posts\/51732\/revisions"}],"predecessor-version":[{"id":51833,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/posts\/51732\/revisions\/51833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/media\/51733"}],"wp:attachment":[{"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/media?parent=51732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/categories?post=51732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/go-erp.eu\/lt\/wp-json\/wp\/v2\/tags?post=51732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}