{"id":6479,"date":"2022-05-24T12:00:22","date_gmt":"2022-05-24T09:00:22","guid":{"rendered":"https:\/\/tet.lt\/?page_id=6479"},"modified":"2026-10-09T15:54:20","modified_gmt":"2026-10-09T12:54:20","slug":"buhalterines-apskaitos-paslaugas-lietuvoje","status":"publish","type":"page","link":"https:\/\/tet.lt\/lt\/accounting-services-in-lithuania\/","title":{"rendered":"buhalterin\u0117s apskaitos paslaugas Lietuvoje"},"content":{"rendered":"<section class=\"l-section wpb_row height_auto\"><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 us_custom_3090c82c clear\"><div class=\"wpb_wrapper\"><h1 style=\"text-align: center;\">Buhalterin\u0117s apskaitos paslaugos Lietuvoje<\/h1>\n<p><img decoding=\"async\" class=\"bordergold alignleft\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania.jpg\" alt=\"Buhalterin\u0117s apskaitos paslaugos Lietuvoje\" width=\"390\" \/><\/p>\n<div class=\"intro\" style=\"border: 0; line-height: 1.7em;\">Siekiant tvarkyti apskait\u0105 ir gauti \u012fmon\u0117s ekonomini\u0173 rezultat\u0173 bei finansin\u0117s b\u016bkl\u0117s ap\u017evalg\u0105, apskaita yra esminis verslo vykdymo elementas. Lietuvos apskaitos \u012fstatymai taikomi visoms u\u017esienio kapitalo \u012fmon\u0117ms ir j\u0173 ten veikian\u010dioms dukterin\u0117ms \u012fmon\u0117ms. Siekiant u\u017etikrinti, kad kiekvienos \u012fmon\u0117s rezultatai b\u016bt\u0173 palyginami ir suprantami, turi b\u016bti vyriausyb\u0117s nustatyti apskaitos standartai.<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><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=\"g-cols wpb_row border-gold 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\"><div class=\"wpb_wrapper\"><div>\n<table class=\"mobile-y\">\n<thead>\n<tr>\n<th>Paslauga<\/th>\n<th style=\"text-align: right;\">Kaina<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/accounting-services-for-companies-without-a-vat-number\/\"><strong>\u012emoni\u0173 be PVM mok\u0117tojo kodo apskaitos paslaugos<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/accounting-services-for-companies-without-a-vat-number\/\"><strong>nuo 250 EUR\/m\u0117n.<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/accounting-services-for-companies-with-a-vat-number\/\"><strong>\u012emoni\u0173 su PVM mok\u0117tojo kodu apskaitos paslaugos<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/accounting-services-for-companies-with-a-vat-number\/\">nuo 350 EUR\/m\u0117n.<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/apskaitos-paslaugos-kriptovaliutu-bendrovems\/\"><strong>Apskaitos paslaugos kriptovaliut\u0173 bendrov\u0117ms<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/apskaitos-paslaugos-kriptovaliutu-bendrovems\/\">nuo 350 EUR\/m\u0117n.<\/a><br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/pagalba-registruojant-pvm-moketoja-lietuvoje\/\"><strong>Pagalba registruojant PVM mok\u0117tojo kod\u0105 (gyventojams) Lietuvoje<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/pagalba-registruojant-pvm-moketoja-lietuvoje\/\">800 eur\u0173\u00a0 <\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/pagalba-registruojant-pvm-moketoja-lietuvoje-nerezidentams\/\"><strong>Pagalba registruojant PVM mok\u0117tojo kod\u0105 (ne rezidentams) Lietuvoje <\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/pagalba-registruojant-pvm-moketoja-lietuvoje-nerezidentams\/\">\u00a0 1 500 eur\u0173\u00a0 <\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/metine-ataskaita\/\"><strong>Metin\u0117 ataskaita Lietuvos \u012fmonei<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/metine-ataskaita\/\">nuo 650 eur\u0173<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/individual-consultation\/\"><strong>Individuali mokes\u010di\u0173 konsultacija<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/individual-consultation\/\">nuo 300 eur\u0173<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"60%\"><a href=\"https:\/\/tet.lt\/lt\/likviduojanti-lietuvos-imone\/\"><strong>Lietuvos \u012fmon\u0117s likvidavimas<\/strong><\/a><\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/likviduojanti-lietuvos-imone\/\">nuo 850 eur\u0173<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"lasttd\" width=\"60%\"><strong><a class=\"goldenhover\" href=\"https:\/\/tet.lt\/wp-content\/uploads\/pricelist-23.10.2023-tet.lt_.pdf\">Papildomos paslaugos (PDF)<\/a><\/strong><\/td>\n<td class=\"lasttd\" style=\"color: #bfa161; text-align: right;\" width=\"40%\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><div class=\"w-btn-wrapper align_center\"><a class=\"w-btn us-btn-style_1 us_custom_b4c0c321\" href=\"\/lt\/kontaktas\/\"><span class=\"w-btn-label\">U\u017dSISAKYTI DABAR<\/span><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"g-cols wpb_row us_custom_0f8f44b7 border-gold 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\">\n\t<div class=\"wpb_raw_code wpb_content_element wpb_raw_html\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<table style=\"font-size:17px\" class=\"mobile-y\">\n<tbody>\n\n\n<tr>\n<td width=\"60%\"><strong><div style=\"display: inline-block\" class=\"centered-container\"><a class=\"link link--arrowed\" style=\" text-decoration:underline\" href=\"https:\/\/tet.lt\/lt\/taxes-in-lithuania\/\"><strong>Mokes\u010diai Lietuvoje<\/strong>\n    <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div><\/a><\/strong><\/td>\n\n<td style=\"color: #bfa161; text-align: right;\" width=\"40%\"><strong><a style=\"color: #bfa161 !important; text-decoration: none;\" href=\"https:\/\/tet.lt\/lt\/taxes-in-lithuania\/\">daugiau informacijos<\/a><\/strong><\/td>\n\n<\/tr>\n\n\n\n\n\n\n<\/tbody>\n<\/table>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_0f8f44b7 height_auto\"><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 us_custom_8d5aa4e2\"><div class=\"wpb_wrapper\"><h2 style=\"text-align: center;\">PRIVALUMAI<\/h2>\n<\/div><\/div><div class=\"g-cols wpb_row via_flex valign_top type_default\"><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner us_custom_c57a8d10\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_c57a8d10\"><div class=\"wpb_wrapper\"><ul style=\"list-style: none; margin: 0; padding: 0;\">\n<li><img decoding=\"async\" class=\"alignnone size-medium wp-image-30865\" style=\"height: 1.5em; margin-right: 20px;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/remote.svg\" alt=\"\" \/>Galimyb\u0117 prid\u0117ti nuotolin\u012f buhalter\u012f<\/li>\n<li><img decoding=\"async\" class=\"alignnone size-medium wp-image-30844\" style=\"height: 1.5em; margin-right: 20px;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/coins.svg\" alt=\"\" \/>Metini\u0173 ataskait\u0173 rengimas nuo 350 EUR<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner us_custom_9c8713ca\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_9c8713ca\"><div class=\"wpb_wrapper\"><ul style=\"list-style: none; margin: 0; padding: 0;\">\n<li><img decoding=\"async\" class=\"alignnone size-medium wp-image-30846\" style=\"height: 1.5em; margin-right: 20px;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/earth.svg\" alt=\"\" \/>Nuotolin\u0117s apskaitos paslaugos, ne\u012fdarbinant vidinio buhalterio. Personalo, patalp\u0173 ir \u012fstatym\u0173 numatyto audito reikalavimai priklauso nuo \u012fmon\u0117s teisin\u0117s formos, dyd\u017eio ir veiklos.<\/li>\n<li><img decoding=\"async\" class=\"alignnone size-medium wp-image-30870\" style=\"height: 1.5em; margin-right: 20px;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/restore.svg\" alt=\"\" \/>Galimyb\u0117 atkurti viso laikotarpio apskait\u0105<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_text_column us_custom_af6a9b6a clear\"><div class=\"wpb_wrapper\"><p><strong>Apskait\u0105 Lietuvoje reglamentuoja \u0161ie teis\u0117s aktai:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/e-seimas.lrs.lt\/portal\/legalAct\/lt\/TAD\/1fd977c249b611e68f45bcf65e0a17ee?jfwid=4t02btp68\" target=\"_blank\" rel=\"noopener\"><strong>Lietuvos Respublikos apskaitos \u012fstatymas<\/strong><\/a>. Lietuvoje \u012fstatymai reglamentuoja, kaip tvarkyti apskaitos sistem\u0105, kaip ra\u0161yti dokumentus, kaip juos saugoti ir kaip taisyti.<\/li>\n<li>Tarptautiniai apskaitos standartai arba verslo apskaitos standartai yra visuotinai pripa\u017einti apskaitos standartai. Priklausomai nuo veiklos pob\u016bd\u017eio, taikomi arba verslo apskaitos standartai (VAS), arba tarptautiniai apskaitos standartai (TAS).<\/li>\n<li>Lietuvoje \u012fmoni\u0173 finansini\u0173 ataskait\u0173 rengim\u0105 reglamentuoja \u012fstatymas. Auditas, ataskaitos apie vyriausyb\u0117s mok\u0117jimus ir konsoliduotos metin\u0117s ataskaitos yra reglamentuojamos \u012fstatym\u0173.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"w-iconbox us_custom_090aafef iconpos_left style_default color_custom align_left no_text\"><div class=\"w-iconbox-icon\" style=\"font-size:30px;color:#45b400;\"><i class=\"fal fa-pen-square\"><\/i><\/div><div class=\"w-iconbox-meta\"><p class=\"w-iconbox-title\">Apskaitos politik\u0105 tur\u0117t\u0173 tvirtinti \u012fmon\u0117s vadovas. Tai daroma atsi\u017evelgiant \u012f konkre\u010di\u0105 veiklos r\u016b\u0161\u012f, verslo aplink\u0105 ir apskaitos standart\u0173 taikym\u0105. Buhalterio politikoje tur\u0117t\u0173 b\u016bti \u012ftraukta keletas apskaitos politikos nuostat\u0173, \u012fskaitant organizacijos apskaitos politik\u0105, taip pat finansini\u0173 ataskait\u0173 rengimo ir pateikimo politik\u0105.<\/p><\/div><\/div><div class=\"w-iconbox us_custom_3090c82c iconpos_left style_default color_custom align_left no_text\"><div class=\"w-iconbox-icon\" style=\"font-size:30px;color:#45b400;\"><i class=\"fal fa-receipt\"><\/i><\/div><div class=\"w-iconbox-meta\"><p class=\"w-iconbox-title\">Reikalaujama, kad visi apskaitos \u012fra\u0161ai b\u016bt\u0173 pagr\u012fsti patvirtinamaisiais dokumentais (s\u0105skaitomis fakt\u016bromis, \u010dekiais, apskaitos \u012fra\u0161ais, i\u0161laid\u0173 ataskaitomis ir kt.).<\/p><\/div><\/div><div class=\"w-iconbox us_custom_8d5aa4e2 iconpos_left style_default color_custom align_left no_text\"><div class=\"w-iconbox-icon\" style=\"font-size:30px;color:#45b400;\"><i class=\"fal fa-books\"><\/i><\/div><div class=\"w-iconbox-meta\"><p class=\"w-iconbox-title\">Apskaitos \u012fra\u0161ams nustatytas 10 met\u0173 saugojimo laikotarpis. Turto ir \u012fsipareigojim\u0173 liku\u010diai turi b\u016bti pagr\u012fsti atsarg\u0173 patikrinimu \u012fstatym\u0173 numatytais atvejais ir \u012fmon\u0117s vadovo nustatytais intervalais. Metinis atsarg\u0173 patikrinimas yra vidaus kontrol\u0117s rekomendacija, o ne universalus \u012fstatym\u0173 numatytas reikalavimas kiekvienai priva\u010diai \u012fmonei.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><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\"><div class=\"wpb_wrapper\"><h2 style=\"text-align: center;\">PAGRINDINIAI APSKAITOS ORGANIZAVIMO REIKALAVIMAI<\/h2>\n<ul class=\"checkmark\">\n<li>Lietuvos registras reikalauja, kad kiekviena \u012fmon\u0117 parengt\u0173 ir pateikt\u0173 metin\u0119 ataskait\u0105 per 5 m\u0117nesius nuo savo finansini\u0173 met\u0173 pabaigos.<\/li>\n<li>N\u0117ra nustatyto m\u0117nesio, kada prasid\u0117t\u0173 finansiniai metai<\/li>\n<li>\u012emon\u0117s vadovas gali tvarkyti apskait\u0105, jei laikomasi taikom\u0173 apskaitos reikalavim\u0173.<\/li>\n<li>Apskaitos programos turi b\u016bti naudojamos visoms verslo operacijoms registruoti.<\/li>\n<li>Svarbu dokumentuoti kiekvien\u0105 verslo sandor\u012f.<\/li>\n<li>\u012emon\u0117s finansin\u0117 pad\u0117tis, veiklos rezultatai ir pinig\u0173 srautai tur\u0117t\u0173 b\u016bti pateikti patikimai, objektyviai ir palyginamai.<\/li>\n<li>Su apskaita susij\u0119 dokumentai turi b\u016bti saugomi archyve ma\u017eiausiai de\u0161imt met\u0173.<\/li>\n<\/ul>\n<h2 style=\"text-align: center;\">METIN\u0116 FINANSIN\u0116 ATASKAITA<\/h2>\n<ul class=\"checkmark\">\n<li>Net ir \u012fmon\u0117s, kurios finansiniais metais nevykd\u0117 jokios veiklos, Lietuvoje privalo teikti metines ataskaitas.<\/li>\n<li>Metin\u0117 ataskaita turi b\u016bti patvirtinta metiniame visuotiniame akcinink\u0173 susirinkime pasibaigus finansiniams metams.<\/li>\n<li>Finansiniai metai turi b\u016bti 12 m\u0117nesi\u0173 i\u0161 eil\u0117s, paprastai prasidedantys sausio 1 d. Ta\u010diau jie gali prasid\u0117ti bet kuriuo kalendorini\u0173 met\u0173 metu.<\/li>\n<li>Po visuotinio akcinink\u0173 susirinkimo metin\u0119 ataskait\u0105 turi gauti Lietuvos registr\u0173 centras.<\/li>\n<\/ul>\n<p>Po 12 m\u0117nesi\u0173 i\u0161 eil\u0117s \u012fmon\u0117s apskaitos knygos yra u\u017edaromos ir parengiamos finansin\u0117s ataskaitos, o finansiniai metai prasideda bet kur\u012f kalendorini\u0173 met\u0173 m\u0117nes\u012f. Lietuvos \u012fmon\u0117ms \u012fprasta, kad finansiniai metai sutampa su kalendoriniais metais.<\/p>\n<p>Lietuvos UAB ir AB bendrov\u0117ms, kuri\u0173 finansiniai metai baigiasi 2026 m. liepos 1 d. arba v\u0117liau, metin\u0117s finansin\u0117s ataskaitos turi b\u016bti patvirtintos ir pateiktos Juridini\u0173 asmen\u0173 registrui per penkis m\u0117nesius nuo finansini\u0173 met\u0173 pabaigos. Kitoms teisin\u0117ms formoms gali b\u016bti taikomos kitokios taisykl\u0117s. Jei nenurodyta kitaip, metin\u0117 ataskaita turi b\u016bti parengta lietuvi\u0173 kalba ir oficialia Lietuvos valiuta (eurais).<\/p>\n<p>Lietuvos UAB ir AB bendrov\u0117s privalo parengti ir pateikti metines finansines ataskaitas, net jei jos nevykd\u0117 veiklos. Finansiniams metams, pasibaigiantiems 2026 m. gruod\u017eio 31 d., patvirtinimo ir pateikimo terminas yra 2027 m. gegu\u017e\u0117s 31 d. Finansiniams metams, pasibaigiantiems 2025 m. gruod\u017eio 31 d., patvirtinimas tur\u0117jo b\u016bti gautas iki 2026 m. baland\u017eio 30 d., o pateikimas \u2013 per 30 dien\u0173 nuo patvirtinimo.<\/p>\n<p>Metin\u0117 ataskaita turi b\u016bti parengta atlikus visus apskaitos darbus.<\/p>\n<p>Reikalingos finansin\u0117s ataskaitos ir prie j\u0173 pridedamos ataskaitos priklauso nuo \u012fmon\u0117s teisin\u0117s formos, dyd\u017eio kategorijos ir taikomos ataskait\u0173 teikimo sistemos. Tinkamos labai ma\u017eos ir ma\u017eos \u012fmon\u0117s gali rengti supaprastintas finansines ataskaitas ir n\u0117ra visuotinai reikalaujamos rengti pinig\u0173 sraut\u0173 ataskaitas, nuosavo kapitalo poky\u010di\u0173 ataskaitas ar valdymo ataskaitas.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><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\"><div class=\"wpb_wrapper\"><p><strong>Kas turi b\u016bti \u012ftraukta \u012f metin\u0119 ataskait\u0105, priklausomai nuo \u012fmon\u0117s tipo<\/strong><strong>:<\/strong><\/p>\n<\/div><\/div><div class=\"w-tabs us_custom_0f8f44b7 style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_chevron cpos_right\"><div class=\"w-tabs-section\" id=\"lcbf\"><button aria-controls=\"content-lcbf\" class=\"w-tabs-section-header\"><div class=\"w-tabs-section-title\">Mikro\u012fmon\u0117<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div class=\"w-tabs-section-content\" id=\"content-lcbf\" aria-expanded=\"false\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Mikro\u012fmon\u0117: bent du i\u0161 \u0161i\u0173 rodikli\u0173 nevir\u0161ija \u0161i\u0173 rib\u0173: grynosios pardavimo pajamos \u2013 900 000 EUR; balansinis turtas \u2013 450 000 EUR; vidutinis metinis darbuotoj\u0173 skai\u010dius \u2013 10. Taip pat taikomos \u012fstatym\u0173 nustatytos taisykl\u0117s d\u0117l dyd\u017eio kategorijos pakeitim\u0173.<\/p>\n<p><em>Pagal Buhalterin\u0117s apskaitos \u012fstatym\u0105, labai ma\u017ea \u012fmon\u0117 gali parengti sutrumpint\u0105 metin\u0119 ataskait\u0105, kuri\u0105 sudaro trumpas balansas ir trumpa pelno (nuostoli\u0173) ataskaita. Labai ma\u017ea \u012fmon\u0117 (pasirinktinai) gali parengti sutrumpint\u0105 arba piln\u0105 metin\u0119 ataskait\u0105.\u00a0<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"kd38\"><button aria-controls=\"content-kd38\" class=\"w-tabs-section-header\"><div class=\"w-tabs-section-title\">Ma\u017ea \u012fmon\u0117<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div class=\"w-tabs-section-content\" id=\"content-kd38\" aria-expanded=\"false\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Ma\u017ea \u012fmon\u0117: \u012fmon\u0117, kuri neatitinka mikro\u012fmon\u0117s reikalavim\u0173 ir kurios bent du rodikliai nevir\u0161ija \u0161i\u0173 rib\u0173: grynosios pardavimo pajamos \u2013 15 000 000 EUR; balansinis turtas \u2013 7 500 000 EUR; vidutinis metinis darbuotoj\u0173 skai\u010dius \u2013 50. Taip pat taikomos \u012fstatym\u0173 nustatytos taisykl\u0117s d\u0117l dyd\u017eio kategorijos pakeitim\u0173.<\/p>\n<p><em>Ma\u017eos \u012fmon\u0117s finansin\u0117 ataskaita sudaroma pagal Verslo apskaitos standartus. J\u0105 sudaro dvi pagrindin\u0117s ataskaitos: balansas ir pelno (nuostoli\u0173) ataskaita, taip pat ai\u0161kinamasis ra\u0161tas.\u00a0<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"ld9f\"><button aria-controls=\"content-ld9f\" class=\"w-tabs-section-header\"><div class=\"w-tabs-section-title\">Vidutinio dyd\u017eio \u012fmon\u0117<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div class=\"w-tabs-section-content\" id=\"content-ld9f\" aria-expanded=\"false\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Vidutin\u0117 \u012fmon\u0117: \u012fmon\u0117, kuri neatitinka labai ma\u017eos ar ma\u017eos \u012fmon\u0117s reikalavim\u0173 ir kurios bent du rodikliai nevir\u0161ija \u0161i\u0173 rib\u0173: grynosios pardavimo pajamos \u2013 50 000 000 EUR; balansinis turtas \u2013 25 000 000 EUR; vidutinis metinis darbuotoj\u0173 skai\u010dius \u2013 250. Taip pat taikomos \u012fstatym\u0173 nustatytos taisykl\u0117s d\u0117l dyd\u017eio kategorijos pakeitim\u0173.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"me06\"><button aria-controls=\"content-me06\" class=\"w-tabs-section-header\"><div class=\"w-tabs-section-title\">Didel\u0117 \u012fmon\u0117<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div class=\"w-tabs-section-content\" id=\"content-me06\" aria-expanded=\"false\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>jei bent du rodikliai paskutin\u0119 finansini\u0173 met\u0173 dien\u0105 vir\u0161ija vidutin\u0117s \u012fmon\u0117s rodiklius.<\/p>\n<p><em>Metinis prane\u0161imas parengtas pagal Lietuvos Respublikos \u012fmoni\u0173 finansin\u0117s atskaitomyb\u0117s \u012fstatym\u0105. J\u012f sudaro balansas, pelno (nuostoli\u0173) ataskaita, pinig\u0173 sraut\u0173 ataskaita, nuosavo kapitalo poky\u010di\u0173 ataskaita ir ai\u0161kinamasis ra\u0161tas.<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><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\"><div class=\"wpb_wrapper\"><p>\u012estatym\u0173 numatytas metini\u0173 finansini\u0173 ataskait\u0173 auditas paprastai privalomas, kai bent du rodikliai vir\u0161ija \u0161ias ribas: grynosios pardavimo pajamos \u2013 4 500 000 EUR; balansinis turtas \u2013 2 500 000 EUR; vidutinis metinis darbuotoj\u0173 skai\u010dius \u2013 50. Taip pat taikomi kiti \u012fstatym\u0173 numatyto audito kriterijai, \u012fskaitant tam tikr\u0105 vie\u0161\u0105j\u012f finansavim\u0105 ar param\u0105, vir\u0161ijan\u010di\u0105 500 000 EUR, nurodytas teisines formas ir reguliuojam\u0105 veikl\u0105.<\/p>\n<p>Juridini\u0173 asmen\u0173 registras skelbia metines finansines ataskaitas ir auditoriaus ataskait\u0105. Audito metu gauta informacija turi likti konfidenciali, o atestuoti auditoriai atsako, jei pa\u017eeid\u017eiamos j\u0173 pareigos.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2 style=\"text-align: center;\">Socialiniai rodikliai Lietuvoje<\/h2>\n<div class=\"border-gold\" style=\"margin-bottom: 20px;\">\n<table>\n<thead>\n<tr>\n<th width=\"335\"><strong>Vertinimo parametrai <\/strong><\/th>\n<th width=\"146\"><strong>Skai\u010diai<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"335\">Minimali m\u0117nesin\u0117 alga (MMA)<\/td>\n<td width=\"146\">1 153 EUR bruto, \u012fsigaliojo nuo 2026 m. sausio 1 d.<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Minimalus valandinis atlyginimas<\/td>\n<td width=\"146\">7,05 EUR bruto, \u012fsigalioja nuo 2026 m. sausio 1 d.<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Vie\u0161ojo sektoriaus atlyginimo bazinis dydis<\/td>\n<td width=\"146\">1 798 EUR, \u012fsigaliojo nuo 2026 m. sausio 1 d.<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Nedarbo lygis (2024 m. III ketv.)<\/td>\n<td width=\"146\">6.3%<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Bedarbi\u0173 skai\u010dius (2024 m. III ketv.)<\/td>\n<td width=\"146\">88,1 t\u016bkst.<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Minimali nedarbo i\u0161moka socialiniam draudimui (nuo 2024 m.)<\/td>\n<td width=\"146\">209,28 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Did\u017eiausia socialinio draudimo i\u0161moka nedarbo atveju (nuo 2024 m.)<\/td>\n<td width=\"146\">1 244,67 EUR (apie 58,18 % 2024 m. vidutinio \u0161alies darbo u\u017emokes\u010dio)<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Vidutin\u0117 m\u0117nesin\u0117 socialinio draudimo bedarbio pa\u0161alpa (2024 m. III ketv.)<\/td>\n<td width=\"146\">630,2 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Bazin\u0117 valstybin\u0117 socialinio draudimo pensija (nuo 2025-01-01)<\/td>\n<td width=\"146\">250,50 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Vie\u0161oji pensij\u0173 baz\u0117 (nuo 2025-01-01)<\/td>\n<td width=\"146\">72,40 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Na\u0161li\u0173 bazin\u0117 valstybin\u0117 socialinio draudimo pensija (nuo 2025-01-01)<\/td>\n<td width=\"146\">35,50 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Vidutin\u0117 senatv\u0117s pensija per m\u0117nes\u012f (2024 m.)<\/td>\n<td width=\"146\">574,43 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"335\">Vidutin\u0117 senatv\u0117s pensija per m\u0117nes\u012f su privalomuoju socialiniu draudimu (2024 m.)<\/td>\n<td width=\"146\">609,26 EUR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"border-gold\" style=\"margin-bottom: 20px;\">\n<table>\n<thead>\n<tr>\n<th colspan=\"2\" width=\"335\"><strong>Vertinimo parametrai<\/strong><\/th>\n<th width=\"146\"><strong>Skai\u010diai<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"335\">Pensijos apskaitos vieneto vert\u0117 (nuo 2025-01-01)<\/td>\n<td width=\"146\">5.48<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Bazin\u0117s pensijos indeksavimo koeficientas 2025 m.<\/td>\n<td width=\"146\">1,0847 (patvirtinta)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">2025 m. individualios socialin\u0117s pensijos papildomo indeksavimo koeficientas<\/td>\n<td width=\"146\">1,0424 (patvirtinta)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Papildom\u0173j\u0173 socialinio draudimo pensij\u0173 indekso norma (2025 m.)<\/td>\n<td width=\"146\">1,05 (prognozuojamas\/planuojamas)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Pareig\u016bn\u0173, kari\u0173 ir teis\u0117j\u0173 valstybini\u0173 pensij\u0173 papildomo indeksavimo koeficientas (2025 m.)<\/td>\n<td width=\"146\">1.05<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Vyriausyb\u0117s remiamos pajamos (nuo 2024 m.)<\/td>\n<td width=\"146\">147 EUR<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Bazin\u0117 socialinio draudimo i\u0161moka (nuo 2024 m.)<\/td>\n<td width=\"146\">46 EUR<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Salpos pensij\u0173 baz\u0117 (nuo 2024 m.)<\/td>\n<td width=\"146\">173 EUR<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Tikslin\u0117 atlygio baz\u0117 (nuo 2024 m.)<\/td>\n<td width=\"146\">138 EUR<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">Vidutinis \u0161alies darbo u\u017emokestis, taikomas apdraustiesiems asmenims, skai\u010diuojant valstybinio socialinio draudimo \u012fmok\u0173 baz\u0119 (2024 m.)<\/td>\n<td width=\"146\">2 139,1 EUR (bendra suma)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">15\u201364 met\u0173 am\u017eiaus asmen\u0173 u\u017eimtumo lygis (2024 m. III ketv.)<\/td>\n<td width=\"146\">75.1%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">vyr\u0173 u\u017eimtumo lygis (2024 m. III ketv.)<\/td>\n<td width=\"146\">76.0%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"335\">moter\u0173 u\u017eimtumo lygis (2024 m. III ketv.)<\/td>\n<td width=\"146\">74.3%<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"162\">Vidutinis m\u0117nesinis darbo u\u017emokestis \u0161alies \u016bkyje (2024 m. III ketv.)<\/td>\n<td width=\"173\">bruto<\/td>\n<td width=\"146\">2 047,9 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">grynoji vert\u0117 (po mokes\u010di\u0173)<\/td>\n<td width=\"146\">1 281,2 EUR<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"162\">Minimali\u0173 vartotoj\u0173 skai\u010dius (nuo 2024-07-01)<\/td>\n<td width=\"173\">pirmasis asmuo<\/td>\n<td width=\"146\">325 EUR<\/td>\n<\/tr>\n<tr>\n<td width=\"173\">antras asmuo<\/td>\n<td width=\"146\">260 eur\u0173<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"border-gold\" style=\"margin-bottom: 20px;\">\n<table width=\"600\">\n<thead>\n<tr>\n<th colspan=\"2\" width=\"335\"><strong>Vertinimo parametrai <\/strong><\/th>\n<th width=\"146\"><strong>Skai\u010dius<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"162\">kooperatyvini\u0173 gyventoj\u0173 poreikiai (nuo 2024-07-01)<\/td>\n<td width=\"173\">tre\u010diam ir v\u0117lesniems sugyventiniams<\/td>\n<td width=\"146\">228 EUR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><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\"><div class=\"wpb_wrapper\"><p><strong>Buhalterin\u0117s apskaitos paslaugas teikia <strong class=\"golden\">Company in Lithuania UAB<\/strong> Lietuvos \u012fmon\u0117ms su PVM mok\u0117tojo kodais ir be j\u0173.<\/strong> M\u016bs\u0173 patirtis \u012fvairiuose verslo segmentuose leid\u017eia mums klientams teikti tokias paslaugas kaip PVM mok\u0117tojo kod\u0173 registravimas Lietuvoje, EORI kod\u0173 i\u0161davimas ir metini\u0173 ataskait\u0173 rengimas. Pasitelk\u0119 m\u016bs\u0173 specialistus, taip pat galite gauti <a href=\"https:\/\/tet.lt\/lt\/finansines-licencijos-lietuvoje\/\"><strong>finansin\u0117 licencija<\/strong><\/a> patinka <a href=\"https:\/\/tet.lt\/lt\/blog\/emi-license-in-lithuania\/\">Elektronini\u0173 pinig\u0173 \u012fstaigos licencija<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><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=\"w-html\"><h2 class=\"decorated\"><span>DA\u017dNAI U\u017dDUODAMI KLAUSIMAI<\/span><\/h2>\n\n<ul class=\"faq\">\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tAr visos \u012fmon\u0117s privalo tvarkyti savo \u012fmon\u0117s apskait\u0105 Lietuvoje?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Mokes\u010di\u0173 ir mokes\u010di\u0173 inspekcijos bei socialinio draudimo departamentai reikalauja, kad visos Lietuvos \u012fmon\u0117s teikt\u0173 ataskaitas. Norint tinkamai tvarkyti \u012fmon\u0117s apskait\u0105, reikia paskirti patyrus\u012f buhalter\u012f.<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tAr mano \u012fmon\u0117 Lietuvoje leid\u017eia man tvarkyti apskait\u0105?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Taip. Apskait\u0105 gali tvarkyti \u012fmon\u0117s vadovas arba paskirti darbuotoj\u0105 ar i\u0161or\u0117s apskaitos paslaug\u0173 teik\u0117j\u0105. \u012emon\u0117 privalo u\u017etikrinti, kad jos apskaitos \u012fra\u0161ai ir finansin\u0117s ataskaitos atitikt\u0173 taikomus Lietuvos reikalavimus.\n            <\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tKaip \u012fgalioti buhalter\u012f atstovauti mano \u012fmonei Valstybin\u0117je mokes\u010di\u0173 inspekcijoje (VMI)?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n           <div itemprop=\"text\" style=\"margin-left: 40px\">Galite \u012fgalioti buhalter\u012f prisijungti prie atitinkam\u0173 VMI elektronini\u0173 paslaug\u0173, \u012fskaitant EDS ir \u201eMano VMI\u201c, vadovaudamiesi atitinkamomis atstovavimo ir prieigos teisi\u0173 proced\u016bromis. Prireikus prieiga prie \u201eSodros\u201c paslaug\u0173 turi b\u016bti autorizuota atskirai.  <\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">Ar Lietuvos \u0161altinio dokumentai turi b\u016bti para\u0161yti konkre\u010dia kalba?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Buhalteriai gali priimti dokumentus \u012fvairiomis kalbomis. Priklausomai nuo pirmini\u0173 dokument\u0173 turinio, su jumis gali b\u016bti susisiekta. Rengiant finansines ataskaitas, Lietuvoje oficialia valiuta yra euras.<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tGal gal\u0117tum\u0117te man pasakyti, kaip gal\u0117\u010diau pateikti dokumentus Lietuvos buhalteriui?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Sudar\u0119 su mumis apskaitos paslaug\u0173 sutart\u012f, privalote visus savo \u012fmon\u0117s dokumentus el. pa\u0161tu nusi\u0173sti buhalteriui.<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">Koks yra dokument\u0173 pateikimo Lietuvos buhalteriui terminas?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Klientas privalo pateikti pra\u0117jusio m\u0117nesio ataskaitas iki m\u0117nesio 5 dienos. Banko i\u0161ra\u0161e turi sutapti visos gaunamos ir siun\u010diamos s\u0105skaitos fakt\u016bros. Visose gaunamose ir siun\u010diamose s\u0105skaitose fakt\u016brose turi b\u016bti nurodyti partnerio duomenys ir s\u0105skaitos fakt\u016bros apra\u0161ymas.<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tKaip Lietuvos \u012fmon\u0117 tur\u0117t\u0173 pateikti banko i\u0161ra\u0161\u0105?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">\n                Banko i\u0161ra\u0161us galima pateikti PDF ir XML formatais. \u0160iame lai\u0161ke tur\u0117t\u0173 b\u016bti ai\u0161ki, \u012fskaitoma data nuo m\u0117nesio 1 iki paskutin\u0117s dienos.\n            <\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tPer kiek laiko reikia pateikti m\u0117nesines ataskaitas Lietuvoje?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Darbdaviai paprastai teikia m\u0117nesines GPM313 deklaracijas VMI ir SAM ataskaitas \u201eSodrai\u201c iki kito m\u0117nesio 15 dienos. \u012emon\u0117s, kuri\u0173 PVM mokestinis laikotarpis yra m\u0117nesinis, paprastai teikia FR0600 PVM deklaracijas iki kito m\u0117nesio 25 dienos. Kitiems PVM mokestiniams laikotarpiams ir konkre\u010dioms ataskait\u0173 teikimo prievol\u0117ms taikomi skirtingi terminai.\n<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tAr Lietuvoje b\u016btina teikti metin\u0119 ataskait\u0105 kiekvienais metais?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">\n               I\u0161 ties\u0173, taip. Metin\u0117s ataskaitos yra privalomos kiekvienai Lietuvoje registruotai \u012fmonei. Net ir \u012fmon\u0117ms, kurios finansiniais metais nevykd\u0117 jokios veiklos.\n            <\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tKiek laiko u\u017etrunka, kol Lietuvos \u012fmon\u0117s pateikia metines ataskaitas?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Ataskaita turi b\u016bti pateikta per penkis m\u0117nesius nuo finansini\u0173 met\u0173 pabaigos. Lietuvos registr\u0173 centras reikalauja, kad akcininkai patvirtint\u0173 ir pateikt\u0173 metin\u0119 ataskait\u0105.<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tKokie veiksniai turi \u012ftakos Lietuvos \u012fmon\u0117s apskaitos i\u0161laidoms?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n            <div itemprop=\"text\" style=\"margin-left: 40px\">Buhalterin\u0117s apskaitos kainos nustatomos pagal PVM prieinamum\u0105. \u012emon\u0117s atsakomyb\u0117, darbuotojai ir apdorojam\u0173 dokument\u0173 kiekis taip pat gali tur\u0117ti \u012ftakos kainai.<\/div>\n        <\/div>\n    <\/li>\n\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tKiek kainuoja buhalterin\u0117s apskaitos paslaugos Lietuvoje?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t<div itemprop=\"text\" style=\"margin-left: 40px\">\u012emoni\u0173 be PVM mok\u0117tojo kodo apskaitos paslaugos prasideda nuo <strong class=\"golden\">250 EUR \/ m\u0117n.<\/strong> \u012emoni\u0173 su PVM mok\u0117tojo kodu apskaitos paslaugos prasideda nuo <strong class=\"golden\">350 EUR \/ m\u0117n.<\/strong>\n<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n        <div itemprop=\"name\">\tAr Lietuvos \u012fmon\u0117 turi galimyb\u0119 u\u017esisakyti apskaitos paslaugas u\u017e ankstesnius finansinius laikotarpius?<\/div>\n        <div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n           <div itemprop=\"text\" style=\"margin-left: 40px\">Priklausomai nuo sandori\u0173 skai\u010diaus atitinkamu finansiniu laikotarpiu, kaina skirsis. Lietuvos buhalteriui reikia vis\u0173 dokument\u0173 ir ataskait\u0173 pilno kiekio.<\/div>\n        <\/div>\n    <\/li>\n    <li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">Koks yra mano \u012fmon\u0117s apskaitos dokument\u0173 tvarkymo tikslas?  <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\"> \u012estatymas to reikalauja. Lietuvoje \u012fmon\u0117 privalo teikti ataskaitas Mokes\u010di\u0173 inspekcijai, Socialinio draudimo fondui, Statistikos departamentui, Registr\u0173 centrui, Muitin\u0117s departamentui ir migracijos tarnyboms. Mokes\u010di\u0173 vengimas arba metini\u0173 ataskait\u0173 reikalavim\u0173 nesilaikymas sukels problem\u0173 su vald\u017eios institucijomis.\n<\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tKokio tipo \u012fmon\u0117ms reikalingos apskaitos ataskaitos? <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">\nLietuvos \u012fmon\u0117s privalo tvarkyti apskaitos \u012fra\u0161us ir teikti ataskaitas, reikalingas j\u0173 teisinei formai ir veiklai. Apskait\u0105 gali tvarkyti \u012fmon\u0117s vadovas, paskirtas darbuotojas arba i\u0161or\u0117s apskaitos paslaug\u0173 teik\u0117jas.\n<\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tLietuvos metin\u0117s ataskaitos: kokios jos? <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">Bendrov\u0117s metin\u0117 ataskaita pateikia informacij\u0105 apie jos veiklos rezultatus akcininkams ir kitoms suinteresuotoms \u0161alims. Pelno (nuostoli\u0173) ataskaitos ir balansas yra privalomos metin\u0117s ataskaitos dalys. \n\n <\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tAr kiekvienai \u012fmonei privaloma teikti metines ataskaitas?  <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">Teisingai. Metin\u0117 ataskaita yra privaloma kiekvienai Lietuvoje registruotai \u012fmonei. Nesvarbu, ar \u012fmon\u0117 visus finansinius metus nevykd\u0117 veiklos.  <\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tIki kada reikia pateikti metines ataskaitas Lietuvoje?  <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">Kiekvienais metais, ne v\u0117liau kaip per penkis m\u0117nesius nuo finansini\u0173 met\u0173 pabaigos, akcininkai privalo patvirtinti ir pateikti metin\u0119 ataskait\u0105 Lietuvos registr\u0173 centrui. <\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">Ar mano \u012fmonei reikalingas PVM mok\u0117tojo kodas? <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">\u012emonei privaloma registruotis PVM mok\u0117toja d\u0117l \u0161i\u0173 prie\u017eas\u010di\u0173: \n\n<ul><li>\na) kai atlygis u\u017e PVM apmokestinamus tiekimus Lietuvoje vir\u0161ija 45 000 EUR einamaisiais arba pra\u0117jusiais kalendoriniais metais\n<\/li><li>\nb) kai i\u0161 kit\u0173 ES valstybi\u0173 nari\u0173 \u012fsigyt\u0173 ir \u012f Lietuv\u0105 atgabent\u0173 atitinkam\u0173 preki\u0173 vert\u0117 be PVM einamaisiais arba pra\u0117jusiais kalendoriniais metais vir\u0161ija 14 000 EUR. Tam tikros tarpvalstybin\u0117s paslaugos taip pat gali b\u016bti PVM mok\u0117tojo registracijos prie\u017eastis, neatsi\u017evelgiant \u012f \u0161ias ribas.<\/li><\/ul>\n<\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tAr \u012fmon\u0117, kurios apyvarta ma\u017eesn\u0117 nei 45 000 EUR, privalo registruotis mokes\u010di\u0173 mok\u0117toju? <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">Kai asmuo, vykdantis ekonomin\u0119 veikl\u0105, kontroliuoja du ar daugiau juridini\u0173 asmen\u0173, PVM registracija gali priklausyti nuo bendro atlygio, gauto u\u017e PVM apmokestinamus tiekimus Lietuvoje ir atitinkamus \u012fsigijimus ES viduje, kuriuos vykdo tas asmuo ir kontroliuojamieji subjektai. Atitinkamos ribos nustatomos pagal kalendorinius metus, ir gali b\u016bti taikomos \u012fstatym\u0173 numatytos i\u0161imtys d\u0117l sumavimo. Apskaitinis pelnas n\u0117ra \u0161io skai\u010diavimo pagrindas.\n<\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tKam reikalingas mano \u012fmon\u0117s auditas? <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">\u012estatym\u0173 numatytas metini\u0173 finansini\u0173 ataskait\u0173 auditas paprastai privalomas, kai bent du rodikliai vir\u0161ija \u0161ias ribas: grynosios pardavimo pajamos \u2013 4 500 000 EUR; balansinis turtas \u2013 2 500 000 EUR; vidutinis metinis darbuotoj\u0173 skai\u010dius \u2013 50. Taip pat taikomi kiti \u012fstatym\u0173 numatyto audito kriterijai, \u012fskaitant tam tikr\u0105 vie\u0161\u0105j\u012f finansavim\u0105 ar param\u0105, vir\u0161ijan\u010di\u0105 500 000 EUR, nurodytas teisines formas ir reguliuojam\u0105 veikl\u0105.\n<\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">Kas Lietuvoje tvarko apskait\u0105?  <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">Apskait\u0105 gali tvarkyti \u012fmon\u0117s vadovas, paskirtas darbuotojas arba i\u0161or\u0117s apskaitos paslaug\u0173 teik\u0117jas. \u012emon\u0117s vadovas lieka atsakingas u\u017e apskaitos organizavim\u0105 ir tinkamos vidaus kontrol\u0117s \u012fdiegim\u0105.\n<\/div>\n<\/div>\n<\/li>\n<li itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\tKokie veiksniai turi \u012ftakos apskaitos paslaug\u0173 kainai Lietuvos \u012fmonei?  <\/div>\n<div itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\" style=\"margin-left: 40px\">PVM prieinamumas lemia apskaitos paslaug\u0173 kain\u0105. Be to, kaina gali skirtis priklausomai nuo apdorojam\u0173 dokument\u0173 skai\u010diaus, darbuotoj\u0173 skai\u010diaus ir kit\u0173 \u012fmon\u0117s pareig\u0173.\n\n\n<\/div>\n<\/div>\n<\/li>\n\n<\/ul>\n<\/div><\/div><\/div><\/div><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-html\"><div class=\"tet-h3-plain\">Papildoma informacija \/ BLOGAS:<\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/tarptautines-mokesciu-konsultacijos-lietuvoje3\/\">\n   <strong>Tarptautin\u0117s mokes\u010di\u0173 konsultacijos Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/tax-system-in-lithuania\/\">\n   <strong>Mokes\u010di\u0173 sistema Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/what-taxes-must-be-paid-if-the-board-member-is-a-foreigner-in-lithuania\/\">\n   <strong>Kokius mokes\u010dius reikia mok\u0117ti, jei valdybos narys yra u\u017esienietis Lietuvoje?<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/taxation-of-non-residents-in-lithuania\/\">\n   <strong>Nerezident\u0173 apmokestinimas Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/tax-benefits-in-lithuania\/\">\n   <strong>Mokes\u010di\u0173 lengvatos Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/eori-number-in-lithuania\/\">\n   <strong>EORI numeris Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/tarptautines-mokesciu-konsultacijos-lietuvoje3\/\">\n   <strong>Tarptautin\u0117s mokes\u010di\u0173 konsultacijos Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/metine-ataskaita-imonems-lietuvoje\/\">\n   <strong>Metin\u0117 ataskaita \u012fmon\u0117ms Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/blog\/cryptocurrency-taxation-in-lithuania-2\/\">\n   <strong>Kriptovaliut\u0173 apmokestinimas Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div>\n\n<div style=\"display: inline-block; width:100%\" class=\"centered-container\"><a class=\"link link--arrowed\" href=\"https:\/\/tet.lt\/lt\/taxes-in-lithuania\/\">\n   <strong>Mokes\u010diai Lietuvoje<\/strong> <svg class=\"arrow-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"32\" height=\"32\" viewbox=\"0 0 32 32\">\n      <g fill=\"none\" stroke=\"#bfa161\" stroke-width=\"1.8\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\">\n        <circle class=\"arrow-icon--circle\" cx=\"16\" cy=\"16\" r=\"15.12\"><\/circle>\n        <path class=\"arrow-icon--arrow\" d=\"M16.14 9.93L22.21 16l-6.07 6.07M8.23 16h13.98\"><\/path>\n      <\/g>\n    <\/svg><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><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 w-actionbox has_bg_color\"><div class=\"vc_column-inner us_custom_f909ba6b\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"middle\">\n<div class=\"person\">\n<div class=\"lasttd\" style=\"vertical-align: middle;\"><img decoding=\"async\" style=\"border-radius: 50%; border: 1px solid #bfa161;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/Alsmit-1.jpg\" alt=\"\" \/><\/div>\n<div class=\"lasttd bordertd\" style=\"vertical-align: middle;\">\n<div class=\"tet-h3-plain tet-person-name\" style=\"margin-bottom: 18px !important; vertical-align: middle; text-align: left;\"><span style=\"color: #bfa161; font-family: 'Alice', serif; letter-spacing: -0.01em;\">Jekaterina Alsmit <\/span><\/div>\n<p class=\"job\" style=\"text-transform: uppercase !important; line-height: 14px;\">\u012emoni\u0173 mokes\u010di\u0173 paslaug\u0173 vadovas<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" style=\"margin-right: 12px;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/phone1.svg\" alt=\"\" width=\"17\" height=\"17\" \/>+370 694 95456<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" style=\"margin-right: 12px; margin-top: 6px;\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/email2.svg\" alt=\"\" width=\"19\" height=\"19\" \/><strong><a href=\"mailto:info@tet.lt\">info@tet.lt<\/a><\/strong><\/p>\n<\/div>\n<div class=\"lasttd\" style=\"vertical-align: middle;\"><a class=\"w-btn us-btn-style_1\" href=\"\/lt\/kontaktas\/\"><span class=\"w-btn-label\">Susisiekite su manimi<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Accounting Services in Lithuania In order to maintain records and obtain an overview of a company&#8217;s economic results and financial position, accounting is an essential element of the conduct of business. Lithuanian accounting laws apply to all foreign-owned companies and their subsidiaries operating there. In order to ensure that the results of each company are...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-6479","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/6479","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=6479"}],"version-history":[{"count":130,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/6479\/revisions"}],"predecessor-version":[{"id":37275,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/6479\/revisions\/37275"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media?parent=6479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}