{"id":39055,"date":"2026-10-02T10:40:47","date_gmt":"2026-10-02T07:40:47","guid":{"rendered":"https:\/\/tet.lt\/legal-framework\/law-on-vat\/"},"modified":"2026-10-02T10:40:49","modified_gmt":"2026-10-02T07:40:49","slug":"pvm-istatymas","status":"publish","type":"page","link":"https:\/\/tet.lt\/lt\/legal-framework\/law-on-vat\/","title":{"rendered":"Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas"},"content":{"rendered":"<section class=\"l-section wpb_row height_custom\"><div class=\"l-section-h i-cf\"><div class=\"g-cols via_flex valign_top type_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column tet-lf\"><div class=\"wpb_wrapper\"><h1 style=\"text-align: center;\">Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas<\/h1>\n<h2>K\u0105 reglamentuoja \u012fstatymas<\/h2>\n<p>Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas (Nr. IX-751) \u012fgyvendina ES PVM direktyv\u0105 Lietuvoje. Jis nustato, kokiam preki\u0173 tiekimui ir paslaug\u0173 teikimui taikomas PVM, tiekimo viet\u0105, PVM tarifus ir lengvatas, PVM mok\u0117toj\u0173 registravim\u0105, PVM s\u0105skaitas fakt\u016bras, pirkimo PVM atskait\u0105 ir PVM deklaracijas.<\/p>\n<h2>Kam jis taikomas<\/h2>\n<p>\u012emon\u0117ms ir fiziniams asmenims, vykdantiems ekonomin\u0119 veikl\u0105 Lietuvoje, ir u\u017esienio \u012fmon\u0117ms, tiekian\u010dioms Lietuvoje apmokestinamas prekes ar paslaugas.<\/p>\n<h2>Svarbiausi dalykai \u012fmoni\u0173 savininkams<\/h2>\n<ul>\n<li><strong>Tarifai.<\/strong> Standartinis PVM tarifas yra 21%; tam tikroms prek\u0117ms ir paslaugoms taikomi lengvatiniai 9% ir 5% tarifai, o kai kurie tiekimai neapmokestinami arba apmokestinami 0% tarifu (pavyzd\u017eiui, eksportas).<\/li>\n<li><strong>Privaloma registracija.<\/strong> \u012emon\u0117 privalo \u012fsiregistruoti PVM mok\u0117toja, kai per pastaruosius 12 m\u0117nesi\u0173 jos pajamos u\u017e tiekim\u0105 Lietuvoje vir\u0161ija \u20ac45,000, ir kai kuriais kitais atvejais \u2014 pavyzd\u017eiui, \u012fsigydama preki\u0173 i\u0161 kit\u0173 ES \u0161ali\u0173 vir\u0161 nustatytos ribos arba gaudama paslaug\u0173 i\u0161 u\u017esienio tiek\u0117j\u0173.<\/li>\n<li><strong>Savanori\u0161ka registracija.<\/strong> \u012emon\u0117 gali \u012fsiregistruoti anks\u010diau, pavyzd\u017eiui, kad gal\u0117t\u0173 atskaityti pirkimo PVM nuo pat veiklos prad\u017eios.<\/li>\n<li><strong>Nerezidentai.<\/strong> U\u017esienio \u012fmon\u0117ms, tiekian\u010dioms Lietuvoje apmokestinamas prekes ar paslaugas, gali tekti \u012fsiregistruoti PVM mok\u0117tojomis Lietuvoje net ir neturint Lietuvos \u012fmon\u0117s.<\/li>\n<li><strong>Deklaracijos.<\/strong> PVM mok\u0117tojai periodines PVM deklaracijas ir s\u0105skait\u0173 fakt\u016br\u0173 registrus VMI teikia elektroniniu b\u016bdu.<\/li>\n<\/ul>\n<p class=\"tet-lf-official\"><strong>Oficialus tekstas:<\/strong> <a href=\"https:\/\/e-seimas.lrs.lt\/portal\/legalAct\/en\/TAD\/TAIS.175434\" target=\"_blank\" rel=\"noopener\">Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas, Nr. IX-751 (vertimas \u012f angl\u0173 kalb\u0105)<\/a> (Seimo Teis\u0117s akt\u0173 registras, e-seimas.lrs.lt). Ten pateikti vertimai \u012f angl\u0173 kalb\u0105 gali neapimti naujausi\u0173 pakeitim\u0173 \u2014 vir\u0161enyb\u0119 turi lietuvi\u0161ka redakcija.<\/p>\n<div class=\"tet-term-links\">\n<div class=\"tet-term-links-title\">Susijusios paslaugos<\/div>\n<ul>\n<li><a href=\"https:\/\/tet.lt\/lt\/pagalba-registruojant-pvm-moketoja-lietuvoje\/\">PVM registracija rezidentams<\/a><\/li>\n<li><a href=\"https:\/\/tet.lt\/lt\/pagalba-registruojant-pvm-moketoja-lietuvoje-nerezidentams\/\">PVM mok\u0117tojo registracija nerezidentams<\/a><\/li>\n<li><a href=\"https:\/\/tet.lt\/lt\/mokesciai-lietuvoje\/\">Mokes\u010diai Lietuvoje<\/a><\/li>\n<li><a href=\"https:\/\/tet.lt\/lt\/zodynelis\/pvm\/\">\u017dodyn\u0117lis: PVM<\/a><\/li>\n<\/ul>\n<\/div>\n<p class=\"tet-lf-note\">\u0160i ap\u017evalga paprastai ir ai\u0161kiai paai\u0161kina \u012fstatym\u0105 verslo savininkams. Tai n\u0117ra teisin\u0117 konsultacija ir ji nepakei\u010dia oficialaus teksto; \u012fstatymai kei\u010diasi, tod\u0117l visada pasitikrinkite galiojan\u010di\u0105 redakcij\u0105. D\u0117l konsultacijos, susijusios su J\u016bs\u0173 situacija, <a href=\"https:\/\/tet.lt\/lt\/kontaktas\/\">kontaktai<\/a>.<\/p>\n<p class=\"tet-back\"><a href=\"https:\/\/tet.lt\/lt\/teisine-baze\/\">\u2190 Teisin\u0117 baz\u0117<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Law on Value Added Tax of the Republic of Lithuania What the law regulates The Law on Value Added Tax (No. IX-751) implements the EU VAT Directive in Lithuania. It defines which supplies of goods and services are subject to VAT, the place of supply, the VAT rates and exemptions, the registration of VAT payers,...","protected":false},"author":1,"featured_media":0,"parent":39052,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-39055","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/39055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/comments?post=39055"}],"version-history":[{"count":1,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/39055\/revisions"}],"predecessor-version":[{"id":39060,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/39055\/revisions\/39060"}],"up":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/39052"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media?parent=39055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}