{"id":8852,"date":"2022-05-25T11:04:05","date_gmt":"2022-05-25T08:04:05","guid":{"rendered":"https:\/\/tet.lt\/?page_id=8852"},"modified":"2026-10-09T15:39:38","modified_gmt":"2026-10-09T12:39:38","slug":"apskaitos-paslaugos-kriptovaliutu-bendrovems","status":"publish","type":"page","link":"https:\/\/tet.lt\/lt\/accounting-services-for-cryptocurrency-companies\/","title":{"rendered":"Apskaitos paslaugos kriptovaliut\u0173 bendrov\u0117ms"},"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\"><div class=\"wpb_wrapper\"><h1>Apskaitos paslaugos kriptovaliut\u0173 bendrov\u0117ms<\/h1>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"bordergold alignleft wp-image-32042\" src=\"https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania-200x133.jpg\" alt=\"Buhalterin\u0117s apskaitos paslaugos Lietuvoje\" width=\"400\" height=\"267\" srcset=\"https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania-200x133.jpg 200w, https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania-300x200.jpg 300w, https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania-150x100.jpg 150w, https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania-45x30.jpg 45w, https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania.jpg 492w, https:\/\/tet.lt\/wp-content\/uploads\/Accounting-Services-in-Lithuania-68x45.jpg 68w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>Buhalterin\u0117 apskaita yra privalomas reikalavimas vykdant veikl\u0105 Lietuvos \u012fmon\u0117s vardu. Visos \u012fmon\u0117s ir u\u017esienio \u012fmoni\u0173 dukterin\u0117s \u012fmon\u0117s, veikian\u010dios Lietuvoje, privalo tvarkyti apskait\u0105 nuo pirmosios registracijos momento.<\/p>\n<p><strong class=\"golden\">Company in Lithuania UAB<\/strong>\u00a0si\u016blo apskaitos paslaugas \u012fmon\u0117ms, u\u017esiiman\u010dioms kriptovaliut\u0173 veikla. Pagal Pelno mokes\u010dio \u012fstatym\u0105 ir Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatym\u0105, \u00abvirtuali valiuta\u00bb yra apyvartinis turtas, kuris gali b\u016bti naudojamas kaip mok\u0117jimo priemon\u0117 u\u017e prekes ir paslaugas. PVM po\u017ei\u016briu virtuali valiuta laikoma ta pa\u010dia valiuta kaip ir euras.<\/p>\n<p>Pajamos, gautos virtualia valiuta, apmokestinamos taip pat, kaip ir pajamos, gautos tradicine valiuta. Apmokestinimo tikslais virtualios valiutos pirkimo ir pardavimo kaina arba gautos pajamos perskai\u010diuojamos \u012f eurus pagal sandorio dien\u0105 arba pajam\u0173 gavimo dien\u0105 galiojus\u012f valiutos kurs\u0105 (rinkos kain\u0105). Apskaitoje naudojamo paskelbto virtualios valiutos kurso \u0161altinis tur\u0117t\u0173 b\u016bti \u012fra\u0161ytas vidaus apskaitos taisykl\u0117se.<\/p>\n<p>Buhalterin\u0117 apskaita yra privalomas reikalavimas vykdant veikl\u0105 Lietuvos \u012fmon\u0117s vardu. Visos \u012fmon\u0117s ir u\u017esienio \u012fmoni\u0173 dukterin\u0117s \u012fmon\u0117s, veikian\u010dios Lietuvoje, privalo tvarkyti apskait\u0105 nuo pirmosios registracijos momento.<\/p>\n<h2 style=\"text-align: center;\">KRIPTOVALIUTOS OPERACIJ\u0172 APMOKESTINIMAS<\/h2>\n<p><strong>Apmokestinamosios pajamos i\u0161 virtualios valiutos gali atsirasti taip:<\/strong><\/p>\n<ul>\n<li><strong>Virtualios valiutos pardavimas<\/strong><\/li>\n<\/ul>\n<p>Lietuvos pelno mokes\u010dio po\u017ei\u016briu, virtualios valiutos pagaminimo momentu mokestis neatsiranda. Mokestis atsiranda, kai virtuali valiuta parduodama. Apmokestinamosios pajamos apskai\u010diuojamos i\u0161 pardavimo kainos at\u0117mus virtualios valiutos pagaminimo \/ \u012fsigijimo vert\u0119. Dokumentuose, pagrind\u017eian\u010diuose i\u0161laidas, kuriomis grind\u017eiamos i\u0161laidos, turi b\u016bti visi reikiami apskaitos rekvizitai.<\/p>\n<ul>\n<li><strong>Keitimas \u012f tradicin\u0119 FIAT valiut\u0105<\/strong><\/li>\n<\/ul>\n<p>Byloje C-264\/14 Europos S\u0105jungos Teisingumo Teismas nusprend\u0117, kad bitkoin\u0173 keitimas \u012f tradicin\u0119 valiut\u0105 ir atvirk\u0161\u010diai u\u017e atlyg\u012f yra paslaug\u0173 teikimas, kuriam netaikomas PVM. Kito kriptovaliut\u0173 turto ir susijusi\u0173 paslaug\u0173 PVM apmokestinimas priklauso nuo j\u0173 savybi\u0173 ir sandorio pob\u016bd\u017eio.<\/p>\n<ul>\n<li><strong>Tarpininkavimo paslaugos teikiamos \u017eetonams, laikomiems kuponais.<\/strong><\/li>\n<\/ul>\n<p>\u017deton\u0173, kurie PVM tikslais laikomi akcijomis arba lygiaver\u010diais vertybiniais popieriais, i\u0161leidimas n\u0117ra laikomas preki\u0173 tiekimu ar paslaug\u0173 teikimu u\u017e atlyg\u012f ir tod\u0117l nepatenka \u012f PVM taikymo srit\u012f. \u0160is traktavimas automati\u0161kai netaikomas \u017eetonams, klasifikuojamiems kaip mok\u0117jimo priemon\u0117s arba kuponai.<\/p>\n<p>Jei tarpininkavimo paslaugos teikiamos d\u0117l \u017eeton\u0173, laikom\u0173 vertybiniais popieriais, tokios tarpininkavimo paslaugos, teikiamos Lietuvoje pagal PVM \u012fstatymo 28(5) straipsnio nuostatas, neapmokestinamos. Jei tarpininkavimo paslaugos teikiamos d\u0117l \u017eeton\u0173, laikom\u0173 kuponais, tokios tarpininkavimo paslaugos, teikiamos Lietuvoje, apmokestinamos taikant standartin\u012f PVM tarif\u0105.<\/p>\n<p>B\u016btina registruoti per kiekvien\u0105 m\u0117nes\u012f gaut\u0173 fiat pinig\u0173 sum\u0105 ir \u012fsigyt\u0173 kriptovaliut\u0173 turto sum\u0105. Visas \u012fmon\u0117s kriptovaliut\u0173 turtas taip pat turi b\u016bti registruojamas eurais kas m\u0117nes\u012f.<\/p>\n<p>Kriptovaliut\u0173 bendrovei teikiam\u0173 apskaitos paslaug\u0173 kaina priklauso nuo operacij\u0173 skai\u010diaus, apdorojam\u0173 dokument\u0173 ir \u012fmon\u0117s darbuotoj\u0173 skai\u010diaus. Personalo reikalavimai priklauso nuo \u012fmon\u0117s teisin\u0117s formos ir reguliuojamos veiklos. Lietuvos UAB privalo tur\u0117ti vadov\u0105, dirbant\u012f pagal darbo sutart\u012f, ta\u010diau n\u0117ra universalaus reikalavimo kiekvienam Lietuvos juridiniam asmeniui tur\u0117ti bent vien\u0105 darbuotoj\u0105.<\/p>\n<h2 style=\"text-align: center;\">M\u0117nesinis apskaitos mokestis kriptovaliut\u0173 bendrov\u0117ms:<\/h2>\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 us_custom_8d5aa4e2\"><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=\"65%\">iki 5 dokument\u0173 per m\u0117nes\u012f<\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"35%\"><strong>350 EUR \/ m\u0117n.<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"65%\">6\u201315 dokument\u0173 per m\u0117nes\u012f<\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"35%\"><strong>450 EUR \/ m\u0117n.<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"65%\">16\u201330 dokument\u0173 per m\u0117nes\u012f<\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"35%\"><strong>550 EUR \/ m\u0117n.<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"65%\">31 ir daugiau dokument\u0173 per m\u0117nes\u012f<\/td>\n<td style=\"color: #bfa161; text-align: right;\" width=\"35%\"><strong>individualiai<\/strong><\/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_8d5aa4e2\" href=\"https:\/\/tet.lt\/lt\/kontaktas\/\"><span class=\"w-btn-label\">u\u017esisakykite dabar<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Accounting Services for Cryptocurrency Companies Accounting is an obligatory requirement in the conduct of activities on behalf of a Lithuanian company. All companies and subsidiaries of foreign companies operating in Lithuania are subject to accounting from the moment of first registration. Company in Lithuania UAB\u00a0offers accounting services for companies engaged in crypto activities. According to...","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-8852","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/8852","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=8852"}],"version-history":[{"count":12,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/8852\/revisions"}],"predecessor-version":[{"id":36806,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/pages\/8852\/revisions\/36806"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media?parent=8852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}