Individuali veikla: kokius mokesčius reikia mokėti? (1)

Sklinda kalbos, kad, norėdamas dirbti savarankiškai, turėsi susimokėti tokius didelius mokesčius, kad apskritai nebenorėsi dirbti. Gal mokesčiai ir dideli, bet jie tikrai gali būti mažesni nei tie, kuriuos mokate gaudami darbo užmokestį. Darbo užmokesčio mokesčiai gali viršyti 40 proc., individualios veiklos gali nesiekti 20 proc.

Norėdami sutaupyti mokesčių, turite skaičiuoti. O skaičiuoti nėra taip jau lengva. Turiu pripažinti, kad individualios veiklos pajamų apmokestinimo sistema Lietuvoje yra labai sudėtinga. Kai pačiai reikėjo išsiaiškinti, kas ir kaip apsimokestina, turėjau perskaityti įstatymus, jų komentarus, VMI konsultacijas, išklausyti VMI seminarus, skambinti VMI ir sodrai, konsultuotis su konsultantais. Ir tikrai negaliu pasakyti, kad dabar jau viską žinau. Tik tiek, kiek reikia šiai dienai, kad galėčiau savo apskaitą susitvarkyti.

Kas yra individuali veikla?

Individuali veikla, kaip ji apibrėžta Gyventojų pajamų mokesčio įstatyme, yra savarankiška veikla, kuria versdamasis gyventojas siekia gauti pajamų ar kitokios ekonominės naudos per tęstinį laikotarpį. Jeigu kažką gaminate: siuvate, kalate, drožiate, kepate, verdate, mezgate ir t. t., ir ką pagaminate, paduodate, jūs vykdote individualią veiklą. Jeigu teikiate kažkokias paslaugas: kerpate, lakuojate, rašote, programuojate, fotografuojate ir t. t., ir už tai gaunate pinigų, jūs vykdote individualią veiklą. Atkreipkite dėmesį, kad tai turi būti tęstinė veikla. Jeigu vieną kartą numegsite kojines ir parduosite, tai bus tiesiog smagi patirtis. Bet jei ir antrą, ir trečią kartą tą padarysite, Jūs jau vykdysite individualią veiklą.

Kaip netapti nusikaltėliu?

Jeigu supratote, kad vykdote individualią veiklą, Jums reikia legalizuotis. Jei to nepadarysite, tapsite šešėlinės ekonomikos dalimi, pasiduosite Šešėlių valdovo valiai, Jus persekios sąžinės priekaištai, galiausiai Jus suras Valstybinė mokesčių inspekcija ir nubaus. Legalizuotis reikia ir dėl to, kad Jūs mylite Lietuvą, trokštate, kad joje būtų gera visiems, todėl norite susimokėti mokesčius, už kuriuos bus nutiesti nauji keliai, pastatytos mokyklos, išmokėtos pensijos Jūsų tėvams ar seneliams beigi pašalpa neįgaliam pusbroliui. Jei patriotiškos mintys Jūsų nekankina, tai guoskitės ta mintimi, kad iš sumokėtų mokesčių nors kažkiek pats pensijos gausite, o jei koją ar ranką nusilaušite, dar ir neįgaliojo pašalpą.

Kaip legalizuotis? Legaliai individualią veiklą galima vykdyti dviem būdais:

  1. Įsigijus verslo liudijimą. Šiandien apie jį ir pakalbėsime.
  2. Pagal individualios veiklos pažymą. Ją pasilikau kitam kartui.

Kaip įsigyti verslo liudijimą?

Verslo liudijimas yra dokumentas, paliudijantis, kad Jūs verčiatės individualia veikla. Jo ypatumas tas, kad įsigydami verslo liudijimą sumokate fiksuotą mokesčių sumą ir galite sau ramūs kalti pinigą. Gerai skamba, ką? Ne visai. Verslo liudijimas bet kam neparduodamas. Vyriausybė yra patvirtinusi sąrašą veiklų, kuriomis gali būti verčiamasi įsigijus verslo liudijimą. Paspauskite nuorodą ir antroje dokumento pusėje rasite pilną sąrašą. Tarkime, programuotojo čia nėra. Ką daryti? Vykdyti individualią veiklą pagal pažymą (antras variantas, apie kurį papasakosiu kitą kartą).

Papildyta 2017-02-28. Jeigu dirbsite pagal verslo liudijimą, savo paslaugų negalėsite teikti tokias pat paslaugas teikiančiai įmonei. Tarkime, Jūs vertėjas. Turėdamas verslo liudijimą negalite teikti paslaugų vertimų biurams.

Jeigu nuspręsite įsigyti verslo liudijimą, Jums reikės kreiptis į Valstybinę mokesčių inspekciją. Galite nuvažiuoti, išsispausti priėmimo taloną, palaukti valandą–kitą ir susitvarkysite reikalus. Arba galite verslo liudijimą išsiimti internetu. Kaip tai padaryti, paaiškinta čia.

Kokius mokesčius reikės mokėti?

Kaip visada, mokesčiai yra trys:

  1. gyventojų pajamų mokestis;
  2. valstybinio socialinio draudimo įmokos;
  3. privalomojo sveikatos draudimo įmokos.

Įsigijus verslo liudijimą, kitaip nei dirbant pagal pažymą, mokami fiksuoto dydžio mokesčiai – mokesčius mokate nepriklausomai nuo to, kiek pajamų uždirbote. Galite ir visai neuždirbti, tačiau mokesčius susimokėti reikės. Arba galite uždirbti dideles sumas, tačiau mokesčiai dėl to neišaugs.

Gyventojų pajamų mokestis (GPM). Gyventojų pajamų mokestį sumokate įsigydami verslo liudijimą. Jo dydis labai priklauso nuo to, kiek ir kada vykdysite savo veiklą, kur ją vykdysite ir nuo Jums asmeniškai taikytinų lengvatų. VMI yra pateikusi skaičiuoklę, kurioje galite pasiskaičiuoti, kiek konkrečiai Jums reikės sumokėti gyventojų pajamų mokesčio. Ir sumos gali būti įvairios: nuo 0 eurų per metus, jei, pavyzdžiui, Kupiškio rajone batus valysite (palyginimui, batų valymas Vilniaus mieste kainuoja 342 eurus), iki 1 300 eurų per metus, jeigu Kaišiadoryse pirksite verslo liudijimą, leidžiantį visoje Lietuvoje vykdyti statybos baigimo apdailos darbus (palyginimui, Širvintų rajone tuos pačius darbus galima daryti už 34 eurus per metus).

Gyventojų pajamų mokesčių suma skaičiuojama pagal dienų, kuriomis vykdysite veiklą, skaičių, todėl kiekvieną mėnesį jo kaina gali skirtis. Tačiau grubiai tariant, vieno mėnesio gyventojų pajamų mokestis gali sudaryti iki 110 Eur (1 300 € : 12 mėn.). Tai yra 28,9 proc. nuo minimalios mėnesinės algos (MMA), kuri šiuo metu yra 380 Eur.

Valstybinio socialinio draudimo įmokos (VSD). Valstybinio socialinio draudimo įmokos taip pat sumokamos įsigyjant verslo liudijimą. Jos sudaro 26,3 proc. nuo minimalios mėnesinės algos. Taigi už vieną mėnesį mokama 99,94 Eur VSD įmokų. Jeigu dalyvaujate papildomame pensijų kaupime (čia tas, kur dalį sodros mokesčių perveda į privačius pensijų fondus), prisideda dar 2 proc. arba 7,6 Eur per mėnesį. Tada Jūsų VSD įmokos bus 107,54 Eur.

Privalomojo sveikatos draudimo įmokos (PSD). Privalomojo sveikatos draudimo įmokas reikia sumokėti už kiekvieną mėnesį iki to mėnesio pabaigos. Tačiau jeigu dar kažkur dirbate pagal darbo sutartį arba esate draudžiamas valstybės lėšomis (pavyzdžiui, esate neįgalus, auginate vaiką iki 8 metų ir kt.), privalomojo sveikatos draudimo įmokas galite susimokėti iš karto už visus praėjusius metus iki kitų metų gegužės 1 d. Vis dėlto „Sodra“ siūlo pirma pasiskambinti į Ligonių kasas ir pasiklausti, ar jie žino, kad Jūs esate draudžiamas valstybės lėšomis. Mėnesinės privalomojo sveikatos draudimo įmokos yra 9 proc. nuo minimalios algos. Tai yra 34,20 Eur per mėnesį.

Taigi, įsigijus verslo liudijimą Jūsų mokesčių našta bus 134–252 Eur per mėnesį. Tai sudaro 35–66 proc. minimalios mėnesinės algos. Bet jei uždirbsite 1 000 Eur per mėnesį, tai tebus 13–25 proc. Kuo daugiau uždirbate, tuo mažesni mokesčiai. Tačiau reikia atkreipti dėmesį į tai, kad jei iš juridinių asmenų per metus gaunate daugiau nei 4 500 eurų pajamų, 4 500 eurų sumą viršijančių pajamų mokesčiai bus apskaičiuojami kaip asmenims, vykdantiems individualią veiklą pagal individualios veiklos pažymą.

Kitą kartą papasakosiu apie individualią veiklą pagal pažymą. Galėsime palyginti, kokia veiklos forma Jums kainuos pigiau.

Papildyta 2017-02-28. Mane protingi žmonės paprotino, kad nebūtina verslo liudijimo pirkti visam mėnesiui. Jeigu Jūs penkias dienas kojines mezgate, o šeštadieniais jomis prekiaujate, tai ir verslo liudijimo reikės tik šeštadieniams. Tad kai skaičiuosite, kas Jums pigiau, pagalvokite ir apie tai.

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1 567 Comments

  1. Kristina

    Visų pirma norėčiau padėkoti už straipsnį – tikrai daug suprantamiau ir aiškiau nei VMI. Nekantriai lauksiu (manau, ne tik aš) antros dalies apie IV!

    Dar turiu vieną klausimą. Pati svarstau tarp VL ir IV, ir kol aiškinuosi, galvoju apie įvairias situacijas. Galbūt galėsite padėti.

    Tarkime, dirbi su VL, tačiau praėjus pusei metų galbūt sumažėja pajamos ir pasiskaičiuoji, kad finansiškai (išeina mažesni mokesčiai) labiau apsimokėtų dirbti su IV. Taigi, ar nuo VL galima pereiti prie IV dar einant metams? Kaip tuomet yra deklaruojant mokesčius?

    Reply
    1. Dovidaitė Brigita (Post author)

      Garantuoti negaliu, bet, manau, galima. Geriausia būtų pasiskambinti į VMI ir visko išsiklausinėti. Jie labai maloniai ir kantriai paaiškina.

    2. saulius

      Tokiu atveju parašote VMI nutraukti verslo liudijimo galiojimą (galite ir el. būdu), tarkime nuo kito pirmadienio. Už nutrauktą laikotarpį sumokėti mokesčiai gražinami.
      Tuo pačiu prisijungimu prie VMI pranešate apie pradedamą vykdyti veiklą „pagal pažymą“.

      Galima ir atvirkščiai, pranešate jog nutrauksite veiklą „pagal pažymą“ ir prašote įsigyti verslo liudijimą.

  2. Jonas

    Kalbant apie individualią veiklą pagal pažymą labai bus aktualu išgirsti ar būtina mokėti PSD, VSD, jei turi pagrindinę darbovietę, kuri jau už tave moka.

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  3. N

    Laukiu strapsnio apie individualia veikla. Aciu

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  4. Daiva

    o toks klausimelis- jei verslo liudijimas yra 1 d per menesi- vsd reikia uz visa menesi moketi, ar irgi persiskaiciuoti kaip psd?

    Reply
    1. Dovidaitė Brigita (Post author)

      VSD perskaičiuojamos proporcingai dirbtų dienų skaičiui. Jeigu dirbate tik vieną dieną, tai ir mokate už vieną dieną.

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    Iškilo klausimas dėl pajamų gautų iš fizinių asmenų. Gavus virš 4500 eu pajamų iš juridinių asmenų veikla yra apmokestinama kaip dirbančių pagal individualią veiklą, bet ar gavus virš 4500 eu (iki 45000 eu) iš fizinių asmenų taip pat keičiasi mokesčių skaičiavimas, ar kaip ir iki 4500 eu, mokesčiai yra sumokami prieš išsiimant verslo liudijimą.

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