Individuali veikla: kokius mokesčius reikia mokėti? (2)

Pirmoje dalyje kalbėjau apie tai, kas apskritai yra individuali veikla, kokiais būdais galima ją vykdyti ir kokie mokesčiai atsiranda įsigijus verslo liudijimą. Tikiuosi, Jūs ją perskaitėte. Šiandien apie individualią veiklą pagal pažymą.

Kaip gauti individualios veiklos pažymą?

Individuali veikla pagal pažymą reiškia, kad pradėjęs vykdyti individualią veiklą Jūs tiesiog pranešate Valstybinei mokesčių inspekcijai, jog tą darote. Dėl to niekam nieko mokėti nereikia. Pranešti galite nuvykę į VMI arba prisijungę prie Mano VMI internetinių paslaugų. Jeigu rinksitės pastarąjį būdą, meniu ieškokite „Paslaugos“, o tada prašymo REG812. Jeigu viską supildysite teisingai, po kelių dienų gausite pranešimą, kad Jūsų veikla užregistruota. Tada prisijungę prie Mano VMI rasite savo individualios veiklos pažymą. Ją galite atsispausdinti. Svarbiausias dalykas, kurio Jums reikės, yra pažymos numeris. Jį labai patogu naudoti sutartyse ir sąskaitose vietoj asmens kodo.

Kokius mokesčius reikės mokėti?

Priešingai nei verslo liudijimo atveju, mokesčių sumos nėra fiksuotos. Jos, su tam tikromis išimtimis, priklausys nuo to, kiek uždirbsite pelno. Taip, taip! Pelno, o ne pajamų. Tačiau prieš pradėdama aiškinti, kaip apskaičiuoti pelną, noriu parašyti, kokie mokesčių tarifai taikomi.

Gyventojų pajamų mokestis (GPM). Bendru atveju gyventojų pajamų mokesčio tarifas yra 5 proc. Tačiau jeigu Jūsų veikla priskiriama laisvajai profesijai, Jums teks mokėti 15 proc. Labai grubiai tariant, profesija yra laikoma laisva, kai Jūs teikiate intelektualias paslaugas. Populiariausi pavyzdžiai: teisinė, apskaitininko, auditoriaus, buhalterio, lobisto, finansų konsultanto, mokesčių konsultanto, architekto, inžinieriaus, dizainerio, gydytojo, psichologo, žurnalisto, maklerio, brokerio veiklos. Labai aiškaus apibrėžimo nėra, tad geriausia paklausti VMI ir dar paklausinėti panašias paslaugas teikiančių kolegų, laisva čia ta Jūsų profesija ar nelaisva.

Gyventojų pajamų mokestis sumokamas už visus metus kalendoriniams metams pasibaigus. Užpildoma deklaracija, joje apskaičiuojama mokėtina suma, kuri iki gegužės 1 d. turi būti sumokėta į biudžetą.

Valstybinio socialinio draudimo įmokos (VSD). Valstybinio socialinio draudimo įmokų tarifas yra 29,7 proc. Jeigu dalyvaujate papildomame pensijų kaupime, prisideda dar 2 proc. ir iš viso gaunasi 31,7 proc. Tačiau atkreipiu dėmesį, kad sodros mokesčiai mokami ne nuo viso, o nuo pusės pelno (netrukus papasakosiu, kaip tai atrodo praktiškai), tad realiai tarifas yra 14,85–15,85 proc. Be to, yra nustatytos VSD įmokų lubos. Jos per metus negali būti didesnės nei būtų mokamos nuo 28 vidutinių darbo užmokesčių. 2017 metais VSD įmokos nebus didesnės nei 6 163,82 Eur. Tam reikia uždirbti 40–60 tūkst. Eur pajamų per metus (nelygu, kiek sąnaudų patirsite).

VSD įmokas galima mokėti avansu už kiekvieną mėnesį arba kalendoriniams metams pasibaigus už visus metus iki kitų metų gegužės 1 dienos.

Privalomojo sveikatos draudimo įmokos (PSD). Privalomojo sveikatos draudimo įmokų tarifas yra 9 proc. Šios įmokos taip pat skaičiuojamos nuo pusės pelno ir joms taip pat taikomos lubos. Už 2017 metus mokėtina PSD įmokų suma nebus didesnė nei 1 867,82 Eur.

PSD turi ir „grindis“. Jūs privalote kas mėnesį sumokėti 9 proc. nuo minimalios mėnesinės algos. Šiuo metu tai būtų 34,20 Eur. Jeigu neturite pajamų, GPM ir VSD mokėti nereikės. Tačiau 34,20 Eur PSD privalės būti sumokėtos net jei nieko neuždirbsite. Nuo tokio kasmėnesinio PSD mokėjimo atleidžiami tik tie, kurie dirba pagal darbo sutartį ir moka PSD nuo darbo užmokesčio, o taip pat valstybės lėšomis draudžiami: pensininkai, neįgalieji, vaikus iki 8 metų auginantys tėvai ir kt.

Pasibaigus metams susiskaičiuosite, kiek turėjote sumokėti (pusę pelno daugindami iš 9 proc.) ir kiek sumokėjote. Gautą skirtumą turėsite padengti iki gegužės 1 d.

Kaip apskaičiuoti mokėtinas sumas?

Pelnas, nuo kurio skaičiuojami mokesčiai, gali būti apskaičiuojamas dviem būdais:

I variantas. Renkate sąskaitas, skaičiuojate padarytas išlaidas ir jų sumą atimate iš uždirbtų pajamų;
II variantas. Numojate ranka į visą tą vargą ir tiesiog iš pajamų atimate 30 proc., kuriuos pavadinate išlaidomis.

I variantas. Jeigu pasirinkote pelną skaičiuoti atimdami realiai patirtas išlaidas, skaičiuojant gyventojų pajamų mokestį VSD ir PSD įmokos taip pat laikomos išlaidomis. Sudėtingai skamba? Eikime pažingsniui.

1 žingsnis. Apskaičiuojame pelną – iš pajamų atimame realiai patirtas išlaidas (be VSD ir PSD sumų). Tarkime, uždirbote 20 000 Eur ir patyrėte 4 000 Eur išlaidų. Jūsų pelnas bus 16 000 Eur.

2 žingsnis. Apskaičiuojame VSD ir PSD įmokų bazę. Toji bazė yra 1 žingsnyje apskaičiuotas pelnas, padalintas iš dviejų: 16 000 Eur : 2 = 8 000 Eur.

3 žingsnis. Apskaičiuojame VSD ir PSD įmokų sumą. 2 žingsnyje apskaičiuotą įmokų bazę padauginame iš VSD ir PSD įmokų tarifų. Jums reikės sumokėti 2 376 Eur (8 000 € × 29,7 %) (tarkime, kad papildomame pensijų kaupime nedalyvaujate). Taip pat turėsite sumokėti 720 Eur (8 000 € × 9 %) PSD įmokų.

4 žingsnis. Apskaičiuojame gyventojų pajamų mokesčio bazę. Ji yra 1 žingsnyje apskaičiuotas pelnas, sumažintas 3 žingsnyje apskaičiuotomis VSD ir PSD įmokomis: 16 000 € – 2 376 € – 720 € = 12 904 €.

5 žingsnis. Apskaičiuojame gyventojų pajamų mokestį. 4 žingsnyje apskaičiuotą mokesčio bazę padauginame iš gyventojų pajamų mokesčio tarifo. Tarkime, Jūs nesate laisvosios profesijos atstovas, todėl Jums reikės sumokėti 645 Eur (12 904 € × 5 %) gyventojų pajamų mokesčio.

II variantas. Jeigu nusprendžiate pasinaudoti galimybe iš pajamų atimti 30 proc. kaip menamas išlaidas, skaičiuoti daug paprasčiau. Tačiau atkreipiu dėmesį, kad šio varianto taikyti negalite, jeigu gaunate individualios veiklos pajamų iš savo darbdavio. Tada Jums lieka I variantas.

1 žingsnis. Apskaičiuojame pelną. Iš pajamų atimame realiai patirtas išlaidas (be VSD ir PSD sumų). Tarkime, uždirbote 20 000 Eur. Jūsų pelnas bus 14 000 Eur (20 000 € – (20 000 € × 30 %)).

2 žingsnis. Apskaičiuojame VSD ir PSD įmokų bazę. Tai yra pusė 1 žingsnyje apskaičiuoto pelno (14 000 €: 2 = 7 000 €).

3 žingsnis. Apskaičiuojame VSD ir PSD įmokų sumą. 2 žingsnyje apskaičiuotą įmokų bazę padauginame iš VSD ir PSD įmokų tarifų. Jums reikės sumokėti 2 079 Eur (7 000 € × 29,7 %) VSD įmokų ir 630 Eur (7 000 € × 9 %) PSD įmokų.

4 žingsnis. Apskaičiuojame gyventojų pajamų mokestį. 1 žingsnyje apskaičiuotą pelną padauginame iš gyventojų pajamų mokesčio tarifo: 14 000 € × 5 % = 700 €.

Kas pigiau?

Į šį klausimą galite atsakyti tik Jūs pats. Viskas taip individualu, kad belieka atsisėsti ir skaičiuoti. Netgi šiandien aptartame pavyzdyje gavome skirtingas mokesčių sumas, nors pajamos ir išlaidos buvo vienodos. Pirmame variante reikėjo mokėti daugiau VSD ir PSD įmokų nei antrame, tačiau antrame variante teko sumokėti daugiau GPM. Tad tiesiog įsivertinkite savo pajamas ir sąnaudas ir skaičiuokite.

 

 

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380 Comments

  1. Kornelija

    Sveiki. O jei išlaidos nepatirtos, ar galima tai nurodyti? Ar sumažėja mokesčių suma?

    Reply
    1. Dovidaitė Brigita (Post author)

      Jeigu nepatiriate jokių jokių išlaidų (bet taip retai būna, juk ir telefoną greičiausiai turite, ir internetu naudojatės), galite rinktis II variantą – pajamas susimažinti trečdalius ir dėl to Jums sumažės mokesčiai.

    2. Nerijus

      Sveiki norejau pasiteirauti jei vykdau veikla pagal pažyma ir turiu ilgalaiki turta tarkim masazo stala kuris pirktas is uzsienio su saskata faktura jis devisi, kuriame skiirsnyje knygoje “ Gyventoju individualios veiklos pajamu- islaidu paskaitos zurnale “ tai turetu atsispindeti ir kaip kas menesi as tureciau apskaiciuoti i nusidevejima , islaidas .
      Ar man verta traukti ji i ilgalaiki turta zurnale.
      Antra kai perku prekes, kad ir vienkartines ar turiu kaupti cekius ar ne?
      Trecia, jei itrauksiu ilgalaiki turta, nusidevejima klientui atvykus as privalau rasyti saskaita faktura ?
      Dekoju is anksto .

  2. Jonas

    Ačiū, supratau, kad iki gegužės 1d. reikia susimokėti ne tik 15% GPM, bet ir VSD už tuos mėnesius, kai gauni pajamų.

    Bent jau PSD nuplaukia, nes pagrindinė darbovietė sumoka.

    Dar kartelį ačiū.

    Reply
    1. Dovidaitė Brigita (Post author)

      Jonai, PSD turėsite susimokėti 9 proc. nuo pusės pelno. Tiesiog nereikės mokėti kas mėnesį 34,20 Eur.

    2. Ramunė

      Tai iš viso SODRAI reikia sumokėti 37,7% nuo pusės pelno? Net jei papildomai turi ir su darbo santykiais susijusias pajamas ir darbdavys kas mėn. moka?

    3. Dovidaitė Brigita (Post author)

      Ramune, taip, sodrą reikia mokėti nuo pusės pelno. Nėra skirtumo, dirbate Jūs ar ne, mokesčius privalote mokėti nuo visų uždirbtų pajamų / pelno.

  3. Dmitrij

    Sveiki,
    Dekoju uz paaiskinima. Labai pravartus.

    Papildomai noriu suprasti, verciantis individualia veikla pagal pazyma.. Etejus laikui susimoketi mokesciu pazymi kad patirtos islaidos buvo 30%, ar tai reikia kazkuom pagristi?
    Toks pat klausimas butu ir apie pirmaji varianta – ar reikia irodineti VMI ar kitur is kur atsirado islaidos? Ir kaip tai geriau padaryti…

    Dekoju.

    Reply
    1. Dovidaitė Brigita (Post author)

      Dmitrij, malonu girdėti.
      Jeigu pasirinksite pirmą variantą, reikės rinkti sąskaitas. Nusipirksite popieriaus ir prašote, kad išrašytų sąskaitą faktūrą. Viską kaupiate ir įrašote į pajamų ir išlaidų žurnalą (aš šį kartą apie apskaitą nerašiau, bet jei bus įdomu, galėsiu parašyti). Metų gale susumuojate visas išlaidas ir nurodote kaip savo išlaidas. Jokių dokumentų niekam nešti nereikės, tačiau VMI gali sugalvoti Jus patikrinti. Tada turėsite per trumpą laiką pristatyti visus dokumentus.
      Jeigu pasirenkate antrą variantą, sąskaitų rinkti nereikia. Tiesiog nurodote, kad Jūs savo išlaidomis laikote 30 proc. pajamų ir viskas.

    2. Dmitrij

      Brigita,

      Dekoju uz greitai atsakyma. Labai aiskiai ir lengvai skaitosi. Delto jeigu turesite laiko ir noro aprasyti pati apskaitos principa ir islaidu zurnala, man asmeniskai bus idomu.
      Geros dienos.

  4. Arta

    Sveiki, puikus straipsniukas viskas vienoje vietoje ir glaustai išaiškinta. Man įdomu dėl apskaitos pelnas grindžiamas SF arba pvm SF. Bet jas rašome kaip paslauga yra pilnai suteikta. O jeigu nesutampa apmokėjimas-suteikimas, prasideda tokia painiava su pinigu priėmimo kvitais,kad užsiverčių poperiais. Ar galima kažkaip paprasčiau, o gal kas pasikeitė. Būtų įdomu sužinot

    Reply
    1. Dovidaitė Brigita (Post author)

      Pinigų priėmimo kvitas yra reikalingas pinigų gavimo faktui įforminti. Galima, aišku, ir kitus dokumentus naudoti (pavyzdžiui, kasos aparato kvitą). Bet nieko nenaudojant nėra įrodymų, kad pinigai buvo mokėti. Tai ypač aktualu pinigų mokėtojui. Kai atsiskaitymai daromi bankiniu pavedimu, kvitų nereikia. Tad jeigu įmanoma, siūlau tuo naudotis.
      Beje, pajamos gali būti apskaitomos pinigų arba kaupimo principais. Jeigu neturite ilgalaikio turto, pajamos gali būti pripažįstamos tik tada, kai gaunate pinigus (jeigu pinigų nėra, nereikia ir mokesčių mokėti). Bet jeigu turite ilgalaikio turto, tada jau tik pagal sąskaitas, t. y. kada paslauga suteikta, nesvarbu, gavote pinigus ar negavote.

  5. Artiom

    Sveiki!
    Aciu uz Jusu straipsni, tai labai padejo!
    Tik turiu dar kelis klausimus…

    As lapkricio menesi gryzau i Lietuva ir kolkas niekur nedirbu. Noriu uzssimti IV (svetainiu kurimas). Jeigu as atlyksiu kazkiek uzsakymu iki geguzes 1 d. ar as turesiu deklaruoti pajamas? Ar jau tik 2018 metais?

    Ar galima VSD, PSD ir GPM apmoketi viena karta per metus? Ar PSD butina moketi kasmenesi?

    Ir dar vienas klausimas: as nuo lapkricio menesio nemokejau PSD, gal kur nors galima paziureti kiek esu skolingas?

    Reply
    1. Dovidaitė Brigita (Post author)

      Džiaugiuosi, kad patiko.

      Iki gegužės 1 d. reikės deklaruoti tai, ką uždirbote per 2016 m. O ką uždirbsite šiemet pradedant sausio 1 d., deklaruosite iki 2018 m. gegužės 1 d.

      Jeigu niekur nedirbate, nesate neįgalus, neturite vaikų iki 8 metų, nesate pensininkas, turite kas mėnesį mokėti PSD. VSD ir GPM galite mokėti vieną kartą per metus iki 2018 m. gegužės 1 d.

      Pasitikrinti savo PSD skolą galite čia: https://draudejai.sodra.lt/psd_imoku_skola/

  6. Vilius

    Labas,

    Ačiū už straipsnį, padėjo lengviau susigaudyti. Tik turiu vieną klausimą: jeigu aš esu studentas, vykdantis IV, ar aš turiu sumokėti 9% PSD?

    Dėkui!

    Reply
    1. Dovidaitė Brigita (Post author)

      Viliau, ačiū už gerus žodžius.
      34,20 Eur PSD kas mėnesį galite nemokėti, jeigu studijuojate Lietuvos arba kitos ES valstybės aukštojoje mokykloje pagal nuolatinės arba dieninės studijų formų studijų programą. Taip parašyta Sveikatos draudimo įstatymo 6 straipsnyje.
      Tačiau vis vien turėsite sumokėti 9 proc. PSD nuo uždirbto pelno.

  7. Remis

    Labai aiškiai ir išsamiai paaiškinta. Turiu vieną klausimą. Renku sąskaitas faktūras ir pateiksiu jas prie išlaidų, tačiau nevisi tiekėjai (fiziniai asmenys) sutinka išrašyti sąskaitą faktūrą, net jei ir būnu paruošęs šablonus. Kaip elgtis tokiu atveju? Jei neįtrauksiu šių pinigų į išlaidas – padidės mokesčiai. Didžioji mano tiekėjų yra pavieniai fiziniai asmenys. 30% nenoriu rinktis, kadangi jaučiu, kad mano išlaidos gerokai didesnės. Ar kito varianto neturiu?

    Reply
    1. Dovidaitė Brigita (Post author)

      Nelabai žinau, kuo Jūsų minėti fiziniai asmenys užsiima. Bet jeigu jų veikla tokia, kad jie privalėtų registruoti individualią veiklą (ne vieną kartą kažką parduoda, o nuolat pardavinėja), tai jau gaunasi šešėlinė ekonomika. Jie privalo išrašyti sąskaitą. Ir nieko Jūs padaryti negalite. Nebent VMI paskųsti.
      Bet jeigu Jūs kažką supirkinėjate iš pavienių fizinių asmenų, jie ir neturi Jums išrašyti sąskaitos. Tuomet sudaromos sutartys, perdavimo aktai ir taip pagrindžiamos išlaidos. Čia yra komentaras apie tai. Jūs, žinoma, ne įmonė, bet veikiate tuo pačiu principu. Gal rasite ką naudinga. Arba galite paskambinti į VMI ir Jums maloniai paaiškins, ką daryti konkrečiai Jūsų atveju.

  8. Laura

    Laba diena. Vykdau individualią veiklą pagal pažymą ir niekur nerandu kaip apskaityti patirtas išlaidas dėl bankinių paslaugų mokesčių ir Paypalo mokesčių. Banke galiu išsitraukti tik išrašą, bet turiu įtarimą, kad jo neužtenka, o Paypalas duoda tik statementą, bet ne invoice. Klausimas ar galiu naudoti statementą ir išrašą ir nesukti galvos, ar ką daryti? Ačiū už pagalbą.

    Reply
    1. Dovidaitė Brigita (Post author)

      Iš banko užteks atsispausdinti išrašą. Nelabai žinau, kaip veikia PayPal (atsilikus, ką ir sakyti), bet tikriausiai Jūsų minėtas statement ir bus išrašo analogas.

  9. Lidija

    Ačiū Jums!
    Gal dar galėtumėt patikslinti, kas dar be pensininkų, neįgaliųjų, vaikus iki 8m. auginančių, yra valstybės lėšomis draudžiami, kuriems nereikia mokėti kasmėnesinio PSD (jei tą mėnesį jie nagavo pajamų)?

    Reply
    1. Dovidaitė Brigita (Post author)

      Lidija, tų asmenų yra ilgas sąrašas. Jie surašyti Lietuvos Respublikos sveikatos draudimo įstatymo 6 str. 4 dalyje.

  10. Vija

    Sveiki, ar asmenims, kurie dirba pagal darbo sutartį, bet kartu ir vykdo individualiá veiklá, reikia moketi ir PSD ir VSD kiekviená menesį, jei ta mėnesį gaunamos pajamos pagal individualiá veiklá?

    Reply
    1. Dovidaitė Brigita (Post author)

      Vija, jeigu gaunate darbo užmokestį, kas mėnesį PSD ir VSD mokėti nereikia.

    2. Arvydas

      Laba diena,
      vistiek nesupratau, jei dirbi pagal darbo sutartį, ir papildomai vykdai individualią veiklą pagal pažymą, reikia mokėti PSD ir VSD, ar nereikia?
      Vienoj vietoj rašot, kad reikia, čia rašot kad nereikia…

  11. Konfucijus

    Sveiki ,
    Norečiau paklausti , kaip bus su mokesčių mokėjimu, jei išlaidos (sąnaudos) gavosi didesnės nei pajamos. Pateikiu pvz.: prekiaujant įranga, vykdydamas užsakymą sumokėjau ir atsivežiau prekę iš kitos šalies tiekėjo. Bet užsakovas atsisakė ją pirkti ir prekė liko mano „sandėlyje“ , pinigai sumokėti ir „įšaldyti“ neribotam laikui, nes prekė specifinė. Piniginiu atžvilgiu sumokėta suma didesnė nei gautos pajamos.

    Reply
    1. Dovidaitė Brigita (Post author)

      Jeigu pajamas ir išlaidas apskaitote pinigų principu. t. y. pajamas pripažįstate tada, kai faktiškai gaunate pinigus, tai tiesiog turėsite 0 Eur pelno ir nebus jokių mokesčių (tik VMI gali sugalvoti patikrinti, jei sumos didelės). Jeigu apskaitote kaupimo principu, t. y. pajamas pripažįstate ne kai gaunate pinigus, o kai išrašote sąskaitą, tada nuostolius galima perkelti į sekančius metus. Bet šiemet vis tiek jei pelnas 0 Eur, bus 0 mokesčių.

  12. Rita

    Norejau elementariu poros klausimeliu paklausti, buciau dekinga uz atsakymus: 1. Kada reikia moketi mokesciu VSD, GPM ? Pries pildant deklaracija ? ar po ? Gal zinote i kokia saskaita ir kur tuos GMP ir VSD kodukus rasyti ? nes bandziau pildyti 2016 metu deklracija ir kol nepildau, pliuso yra 195 eur, kai uzpildau lieka tik 35 Eur pliusas.
    Dirbau 2016 metus iki rugpjucio viesbutyje o nuo rugpjucio indviduali veikla. Buciau labai dekinga uz pagalba

    Reply
    1. Dovidaitė Brigita (Post author)

      Patogiau, be abejo, susimokėti po supildymo. Pildydama Jūs apskaičiuojate, kiek mokesčių turėsite sumokėti, o tada jau ir sumokate.
      Jeigu gerai suprantu, kai supildote deklaraciją, Jums sumažėja GPM permoka. Greičiausiai Jums GPM visai nereikės mokėti, o dar ir grąžins.

  13. Gerda

    Aciu uz straipsnius ir pagalba toj visoj painevoje. Turiu dar klausimeli. Mes esame daugiavaike seima,vyras atsidarineja savo garaze servisa ir tiesiog nezinome ka geriau pasirinkti ar individualia veikla ar ka kt. prasau patarkite. As gaunu motinystes atostogu ismokas is Sodros uz mazyli vaika. Ar jam bus taikomos kokios nors mokesciu nuolaidos ar kt.? Labai aciu.

    Reply
    1. Dovidaitė Brigita (Post author)

      Jeigu vaikas ir vyro, tai jis neprivalės mokėti tų privaloma 34 Eur PSD įmokų. Daugiau papildomų lengvatų iš to, ką parašėte, nežinau.
      Jums reikia pasiskaičiuoti, kiek kainuoja verslo liudijimas. Kadangi servisas, tai teks tikriausiai 5-6 dienas per savaitę dirbti. Gali brangiai kainuoti. Tada paskaičiuokite, kiek maždaug planuojate uždirbti pajamų, kokios sąnaudos nusimato ir kiek bus mokesčių nuo pelno. Ir palyginkite, kas mažiau: verslo liudijimo mokesčiai ar mokesčiai nuo pelno.

  14. Simonas

    Laba diena, vykdau individualią veiklą ir kaupiu penciją savo lėšomis, todėl yra klaustukų dėl VSD paskaičiavimo, nes man turėtu prisidėti 1% todėl norėčiau sužinoti kur būtų galima pasitikrinti kiek reikia sumokėti VSDpo deklaracijos užpildymo.

    Reply
    1. Dovidaitė Brigita (Post author)

      Negaliu tiksliai pasakyti. Pamėginkite prisijungti prie savo asmeninės paskyros sodroje ir paieškoti ataskaitos.

  15. Lina

    Labas vakaras,
    Labai aćiú už straipsni,glaustai ir aiškiai.
    Tiek daug prisiskaičius gugleje,tik pas Jumis supratau)
    Lauksime kitų patarimu ir mokymų.
    Ir ačiū ,kad skiriate laiko atsakymams komentaruose,kurie irgi padeda daugiau suprasti.
    Laimingai Jums viskame

    Reply
    1. Dovidaitė Brigita (Post author)

      Ačiū, Lina, už gerus žodžius! 🙂

  16. LB

    Sveiki

    O ka reiskia,,psd turi grindis“? – ar tai galioja neigaliesiems?
    ačiu

    Reply
    1. Dovidaitė Brigita (Post author)

      Neįgalieji PSD moka tik nuo pelno. Jiems neprivaloma mokėti 34 Eur kas mėnesį. Kitaip tariant, jiems „grindys“ netaikomos.

  17. Lidija

    Laba diena,
    turiu porą klausimų:
    1) ar skirtingoms IDV rūšims reikia skirtingų IDV pažymų (tarkim tinklinio marketingo vaikla ir paveikslų tapyba)?
    2) ar dailininkui, dirbančiam pagal IDV, GPM yra 5 proc.?

    Dėkoju iš anksto už jūsų atsakymus. Sėkmės Jums!

    Reply
    1. Dovidaitė Brigita (Post author)

      Laba diena, Lidija.

      1) pažyma viena, tačiau reikia užregistruoti dvi veiklas: marketingo ir tapybos. Jūsų pažymoje bus nurodyta, kad tokias veiklas vykdote.
      2) 5 proc., jeigu užsiimate menine kūryba pagal 900300 kodą.

  18. Kristina Š.

    Laba diena, norėjau pasiteirauti, kaip apskaičiuoti VSD ir PSD, jei dirbi pagrindinėje darbovietėje ir papildomai vertiesi pagal individualios veiklos pažymą?

    Reply
    1. Dovidaitė Brigita (Post author)

      Tiesiog taip ir skaičiuoti – pagal formulę. Mokesčio tarifą padauginti iš pusės pelno.

  19. Saulė

    Sveiki, Brigita, Labai ačiū už aiškų ir informatyvų straipsniuką.
    Noriu dar truputį pasitikslinti: dirbant pagal darbo sutartį ir papildomai verčiantis inividualia veikla (+ auginant vaiką iki 8 metų), bei apskaitant faktines išlaidas pagal čekius ir sąskaitas- jeigu gale metų paskaičiavus pajamas ir išlaidas pasirodo, kad veikla buvo nuostolinga ir išlaidos viršija pajamas- ar vis tiek reikia mokėti 9% PSD? Jei taip- kiek tai sudarytų už visus metus- 34,20 x 12? Nes iš pasakymo „Nuo tokio kasmėnesinio PSD mokėjimo atleidžiami… vaikus iki 8 metų auginantys tėvai“ nelabai supratau, ar atleidžiami tik nuo to, kad mokesčio nereikia mokėti KAS MĖNESĮ, ar nuo įmokų atleidžiami visiškai? VSD bei GPM, kaip suprantu, mokėti nereikia, tiesa?
    Iš anksto dėkoju už atsakymą.

    Reply
  20. Marija

    sveiki, pirmiausia Ačiū, kad tokia esate 🙂 Gelbėjimo ratas skęstantiems naujuose vandenyse 🙂 Aš tikriausiai labai nerimtai pasirodysiu su savo klausimu, bet, o ką daryti 🙂 Mano veikla kūrybinė, rašau scenarijus, todėl išlaidų kaip ir neturiu. Metų gale labai nenoriu patirti mokesčių priepuolio, todėl tik gavus sumą norėčiau žinoti kiek procentų mokesčių turiu numinusuoti, kad ramiai atsidėčiau ne man skirtus pinigus. Turiu darbo santykius, plius auginu vaikus iki 8 metų.
    Jei galėsite atsakyti į mano klausimą – nėra žodžių, kokia būsiu laiminga 🙂

    Reply
    1. Dovidaitė Brigita (Post author)

      Marija, nerimtai atrodo tie, kurie kažko nežino ir bijo paklausti. Na, mokesčių apskaičiavimo formulė ta pati, ar Jūs visiems metams skaičiuosite, ar konkrečioms sumoms. Pusę pelno padauginate iš sodros ir PSD tarifų, visą pelną iš GPM tarifo ir gaunate, kiek reikės mokesčių. Labai apytiksliai kalbant, jeigu mokate 5 proc. GPM ir taikote 30 proc. atskaitymų, tai kažkur penktadalį sumos reikėtų atidėti mokesčiams.

  21. Jonas

    Laba diena,
    Ar galiu dirbti su partneriais iš užsienio ir kaip jiems išrašomos sąskaitos už atliktas paslaugas

    Reply
  22. Miroslav

    Sveiki,

    Šiuo metu gyvenu užsienyje, tačiau man teko teko girdėti kad tokiu atveju vis tiek galiu Lietuvoje išsiimti individualios veiklos pažymą ir deklaruoti bei mokėti visus mokesčius Lietuvoje. Gal žinote, ar šiuo atveju būčiau atleistas nuo PSD mokėjimo (esu deklaravęs išvykimą iš Lietuvos)?

    Ačiū!

    Reply
    1. Jurgita

      Būsite pilnai atleistas nuo PSD – nei mėnesinio, nei gale metų nereiks mokėti. Tokiu atveju priklauso tik VSD ir GMP. Bėda ta, kad pati sodra čia tiksliai nežino visų niunsų, ir labai ilgai teko su jais aiškintis, kai man pačiai už pernai metus deklaruoti reikėjo ir mokėti – gal penkis galvojo ir persigalvojo ir keitė sumą, kol galiausiai sugalvojo, kad jeigu tuo metu pilnai deklaravus išvykimą buvau, tai pilnai ir nuo psd atleista buvau 🙂

      Grįžus gyventi į lietuvą reiks nepamiršti atsinaujinti veiklos pažymos!

  23. Rasa

    LABA DIENA,

    Norėčiau paklausti, esu PVM mokėtoja ir užregistravusi dvi veiklas. Kaip reikia mokėti Sodra, jei vienos veiklos moku lubas. Ar ir kitos veiklos reikia moketi Sodrą? Abi veiklas skaičiuoti kaupimo principu? (nes vienos veiklos neturiu sąnaudų)

    Reply
  24. karolis

    sveiki. buciau dekungas uz pagalba vienu klausimu. esu atsidares individualia veikla pries mazdaug 15 menesiu ir nesu dirbes ir nei karto nemokejas sodrai ar ligoniu kasom, taip pat nesu deklaraves pajemu. dabar dirbu uzsienyje ir grizes ketinu nutraukti veikla. mazdaug kiek galiu tiketis susimoketi valstybei uz visa ta malonuma. kvailai ir neapgalvotai pasielgiau aip darydamas, pats ta suprantu. lauksiu atsakymo, aciu

    Reply
  25. Brigita

    Sveiki,ar uzsiimant individualia veikla pagal pazyma butina banke atsidaryti saskaita specialiai verslui ar pakanka tiesiog paprastos saskaitos?

    Reply
  26. Daiva

    Laba diena.Gal galit paaiškinti,ar yra kokios lengvatos turint invalidumą ir dirbant pagal individualią veiklą?
    Dėkoju.

    Reply
  27. Sandra

    O jei dirbi tik su individualia veikla, koks darbo stažas kaupiasi?

    Reply
  28. Irmantas

    Laba diena. Norėjau paklausti išsiėmes individualios veiklos pažymą, bet jos nevykdau ir dirbu samdomą darbą. Ar reiks man mokėt PSD?

    Reply
  29. Anolita

    Labas vakaras, įsigijus individualią pažymą, už kokią sumą galima įsivežti maisto prekių iš Lenkijos. Nuo kokios apyvartos ar pelno tampi PVM mokėtoju?

    Reply
    1. Ausra

      Dirbu ind veikla su pažyma, įsigijau prekybines įrangos, vaizdo kameras, reklaminę iskabą. Ar galiu išleistus pinigėlius nurašyti į sąnaudas (išlaidas). Įsigijimo domumentus turiu.

  30. Ibragim

    Sveiki, noriu pradėti vykdyti IV, bet niekaip negaliu išsiaiškinti kaip tą PSD mokėti reikia. Turiu mokėti 9% nuo pusės savo pelno ir dar turiu mokėt 9% nuo minimalios algos. Tai klausimas, jeigu moku 9% nuo pusės pelno tai dar papildomai turiu sumokėt ~32€,kas mėnesį? Iš kur atsiranda tas skirtumas, kuri reikia padengt iki metų pabaigos? Kas bus jeigu pelnas per metus neviršys 30€, turėsiu mokėti ~32€ kas mėnesį vėliau padengti skirtumą? Jeigu taip tai mano paskaičiavimais reikia gauti 435+ € pelną, kad neeiti į minusą, išeina tada, kad labiau apsimoka slėpti pajamas. Ar apsimoka iš viso vykdyti IV gaunant tokias mažas pajamas?

    Reply
  31. Karina

    Laba diena, Dovidaitė Brigita,

    Vykdau individualią veiklą pagal pažymą prekyba internetu. Ar išlaidas už pačią internetinę parduotuvę (už kuria sumokėjau iškart už du metus) galiu priskirti prie ilgalaikio turto ir paskirstyti per du metus?

    AR būtina buvo kažką priduoti VMI ir Sodrai, jeigu nei pirmus metus nei antrus metus pelno nebuvo, nors pajamos buvo, bet išlaidos už pačią internetinę parduotuvę viršijo pajamas?

    Ar reikia kokius popierius priduoti, jei antrais kalendoriniais metais baigia galioti internetinė parduotuvė ir tuo pačiu uždarau individualią veiklą pagal pažymą?

    Didelis dėkui, jei atsakysite, labai padės.

    Reply
  32. Kotryna

    Laba diena Brigita,

    Jeigu aš dirbu su individualios veiklos pažyma ir esu vieniša mama auginanti vaiką 3metų kiek man reikia mokėti PSD ? Skambinau į sodrą, tačiau tai ir nesupratau ar PSD reikia mokėti deklaruojant gale metų ar kiekvieną mėnesį fiksuotą sumą? Kadangi viena auginu vaiką gal mano PSD turėtų būti mažesnis nei fiksuotas 34,20Eur ?

    Reply
  33. Asta

    Laba diena,
    Norėčiau paklausti, ar dirbant pagal individualios veiklos pažymą, konkrečiai – rašau straipsnius, fotografuoju, privalau mokėti rinkliavos mokestį už komunalinių atliekų surinkimą, nes pranešimą, tokį mokestį sumokėti jau gavau.Konkrečiai aš, dirbu namuose, pagal gyvenamąją vietą jau ir taip moku už komunalines atliekas. Viską darau kompiuteriu, tad jokio popieriuko į šiukšles neišmetu. Ką šiuo atveju daryti?

    Reply
    1. Asta

      Laba diena,
      Norėčiau paklausti, ar dirbant pagal individualios veiklos pažymą, konkrečiai – rašau straipsnius, fotografuoju, privalau mokėti rinkliavos mokestį už komunalinių atliekų surinkimą, nes pranešimą, tokį mokestį sumokėti jau gavau.Konkrečiai aš, dirbu namuose, pagal gyvenamąją vietą jau ir taip moku už komunalines atliekas. Viską darau kompiuteriu, tad jokio popieriuko į šiukšles neišmetu. Ką šiuo atveju daryti?

  34. Kristina

    Sveiki jeigu dirbu biudžetinės įstaigoje nepilną darbo dieną ir noriu atsidaryti individuale veiklą ar man reikės mokėti PSD ir VSD?

    Reply
  35. Lina

    Sveiki,

    Norėčiau kas mėnesį mokėti sveikatos draudimui, kaip tai padaryti?

    Reply
  36. Tautvydas

    Jeigu deklaravau internetu individualią veiklą ir pateikta forma buvo priimta bei nerasta jokių neatitikimų, iš kur man reikia sužinoti kiek ir kur reikia sumokėti mosesčių? Nes jokių pranešimų ar dar ko negavau pateikęs deklaraciją

    Reply
    1. Dovidaitė Brigita (Post author)

      Matyt, dar nereikia mokėti, jeigu niekas nesusirado 🙂 GPM ir VSD mokami metams pasibaigus, t. y. tik 2019 m. PSD, jei nesate kitur draustas, mokamas kas mėnesį.

  37. jolanta

    Laba diena,
    Jeigu savarankiškai moki PSD kiekvieną mėnesį po 34,20 eur. tuomet teikiant deklaraciją jos jau nesiskaiciuoja? Ar gerai suprantu?

    Reply
    1. Dovidaitė Brigita (Post author)

      Jei jau sumokėjote, antrą kartą mokėti nereikės. Susimokėsite tik tiek, kiek dar trūksta pagal pajamas.

  38. Neringa

    Sveiki.Noriu sužinoti kiek turiu sumokėti mokesčių PSD ir VSD dirbant su patentu turiu pensiju kaupima esu trijų vaikų mama jauniausiam 6 metai ar yra kokių lengvatų

    Reply
  39. Rita

    Ačiū jums už puikų, išsamų, lengvai suprantamą straipsnį. Net aš viską supratau ir galėjau pasiskaičiuoti ir pasirinkti tinkamą variantą. Jūs Šaunuolė!!!!!

    Reply
  40. Vytautas

    Laba diena, niekur nerandu atsakymo į vieną klausimą. Jeigu vykdai IV ir esi PVM mokėtojas, yra galimybė susigrąžinti PVM per gaunamas sąskaitas, bet IV pasirinkti 30% išlaidas nepateikiant dokumentų? Dabar pvz tokia situacija, iš senai turiu asmeninę sutartį su apsaugos tarbyna, kuri saugo mano namus, tapus PVM mokėtoju, tos sąskaitos atsirado I.SAF kaip gaunamos, tai klausimas dabar nori nenori man teks pradėti kaupti sąskaitas, kad pasiekti 30% išlaidų, ar IV tai negalioja? Dėkui

    Reply
  41. Greta

    Noriu rinkti visas savo patirtas išlaidas, nes manau, kad jos viršys 30proc, taigi prašysiu saskaitų faktūrų. Kas jose turi atsispindėti? T.y. tie kas parduoda man prekes ką turi įrašyti? Užtenka mano vardo pavardės, ar dar turi būti mano asmens kodas, o gal mano individualios veiklos vykdymo pažymos nr ?

    Reply
  42. egle

    Sveiki, pernai t.y. 2017 metų liepos- rugsėjo mėnesiais turėjau nusipirkus verslo liudijimą ( 3 mėnėsius) ar privaloma man deklaruoti pajamas? ar turėčiau mokėti dar kažkokius mokesčius? Jeigu Vsd ir psd sumokėti.

    Reply
  43. Vita

    Sveiki,
    Kaip individuali veikla pagal pažymą atsispindi ar turi atsispindėti metinėje deklaracijoje?

    Reply
  44. Rima Skuciene

    Labas vakaras. Jei vygdau individuole veikla puse metu ar galiu rasyt nulius nes nieko neuzdirbau ir usidaryti noriu

    Reply
  45. Asta

    Laba diena, Dziaugiausi radusi jusu siuloma skaiciuokle .Kaip ir pasiskaiciavau savo mokescius , vmi deklaracija uzpildziau, kadangi metai buvo sunkus ,bent jau del vieno dziaugiuas ,kad ir maziau mokesciu teks moket,bet kai paskambinau i sodra suzinoti kiek jiems skolinga jie paskaiciavo dvigubai, ar gali buti ,kad jie ivele klaida, nes pgl sia skaiciuote mano gauta suma skiriasi i mazesne puse gerokai?2016 metu prekyba buvo sekmingesne ir suma metine buvo didesne,pgl 2016 ir 2017 metus ,bet pgl. sodros pskaiciavima kazkodel mokesciu suma 2017 metu beveik tokia pati kaip ir 2016.

    Reply
  46. Goda

    Laba diena,

    Vykdau IDV. Uždirbau 52000Eur. Kaip su registravimusi PVM mokėtoju? Ar nuo 45000 registruotis VMI? Kokia aplamai tvarka? Reikia samdyti buhalterį?
    Ačiū už atsakymą.

    Reply
  47. G

    Sveiki, pradejau vykdyti invidualia veikla, ir viskas labai painu, nes turiu invaliduma PSD nemoku o kaip su VSP? Kokius aplamai mokescius man reikia moketi? Galbut dar yra kazkokiu nuolaidu kuriu nezinau? Labai aciu uz atsakyma 🙂

    Reply
  48. M

    Susidūriau su įdomia situacija. Sodra nori iš manęs VSD ir PSD įmokų po metinio deklaravimo, bet esmė tokia, kad nors šie metai ir buvo pelningi (Pajamos – išlaidos > 0), bet iš ankstesnių metų buvo dideli nuostoliai. VMI deklaracijoje V9 laukelis leidžia įtraukti ankstesnių metų patirtus nuostolius. Bet kažkodėl Sodra tai ignoruoja. Dabar gaunasi taip, kad turiu kone realius nuostolius apmokestinti VSD ir PSD įmokomis. Logikos mažai. Būtų idomu išgirsti kokia yra teisybė.

    Reply
  49. odeta

    Sveiki
    Turiu 35% darbingumo. Noriu atidaryti internetine parduotuve prekiauti rubais.
    1.Ar galiu parduotuve registruoti tuo paciu adresu kuriuo gyvenu.Jei ateis VMI tikrinti kaip atskirs kurie rubai yra mano asmeniniai o kurie skirti pardavimui?Kokiu reiketu dokumentu ir kur juos gauti kad tokia problema neiskiltu?
    2.Kokius reiketu moketi mokescius ir kaip jie skaiciuotusi?
    3.As galvoju rinktis varijanta kai VMI nerodyciau saskaitu uz kiek as pirkau prekiu.Ar man butina tureti dokumenta is kur gavau prekias?Juk nevisada turguje perkant israsoma saskaita.
    Dekoju

    Reply
  50. europa financial growth

    Sveiki,
       Ar jums reikia skubios paskolos? susisiekite su „Europa“ finansinės ekonomikos augimo kompanija ir paskolinsite nuo 1000 iki 100 milijonų JAV dolerių asmenims, įmonėms ir bendradarbiaujančioms organizacijoms, kuriems reikalinga finansinė parama mažesne pagrįsta palūkanų norma yra 2%. Prašome susisiekti su mumis, jei norėtumėte gauti greitą ir lengvą paskolą per el. paštu Europafinancialgrowth@gmail.com.

    Reply
  51. roselyn james

    Sveiki.
    Ar jūs atsisakėte paskolos padirbtų paskolų kompanija, ar jums reikia skubios paskolos, kad atsiskaitytumėte už jūsų sąskaitas, ar jums reikia neužtikrintų paskolų, ar ieškote verslo paskolos? asmeninė paskola, būsto paskola, automobilio paskola, studentų paskola, skolos konsolidavimo paskola, rizikos kapitalas ir tt … mes atidarėme finansinių galimybių paskolas įmonėms ir asmenims, kurių palūkanų norma yra žema ir prieinama 2% palūkanų norma. jei jus domina skubiai paskolinti? Susisiekite su mumis šiandien elektroniniu paštu: (ROSELYNJAMES19@GMAIL.COM) ir šiandien gaukite paskolą.

    Reply
  52. Aš Aldona iš Druskininkų Lietuva

    Aš tiesiog noriu pagerbti pono Theodore už gerą darbą, kuris daro, šis žmogus tikrai padėjo tiek daug, ir aš esu gyvas testimoney. Aš praėjusią savaitę kreipiuosi dėl paskolos, ir tai buvo labai sėkminga. Šiandien aš labai džiaugiuosi, kad pasakysiu jums visiems, kad radau gerą ir sąžiningą žmogų, kuris taip pat gali jums padėti finansiškai, bet kokiai skubiai paskolai, tiesiog susisiekite su juo el. paštu: theodorejamesonfinance@gmail.com

    Tai yra 100% tiesa.

    Aš Aldona iš Druskininkų Lietuva

    Reply
  53. washington finance

    Laba diena, aš esu ponas Kristus, ir aš noriu jus informuoti, kaip aš gavau paskolą,
       Aš gavau paskolą iš „Washington“ finansų, per trumpą 48 valandų laikotarpį,
      su tik 2% norma, aš noriu, kad jūs ten ieškote ir ieškote paskolos, taip pat susisiekite su „Washington“ finansais ir gaukite paskolą, nes kada nors kreipkitės į bendrovės tiesioginį el. pašto adresą (washingtonfinance511@gmail.com)

    Reply
  54. LARRY ELLISON

    Ar jums reikia tikros paskolos, kad atsiskaitytumėte už savo sąskaitas, pradėtumėte verslą ar bet kokią paskolą, susisiekite su ponu Larry Ellisonu adresu { larryellisonfinance@gmail.com }.

    Reply
  55. Loreta

    Skubiai reikia paskolos verslui? Aš patariu jums visiems kreiptis į poną Theodore už bet kokią paskolą. jis buvo labai malonu man ir mano vyrui, jis padėjo mūsų verslui augti, ir mes labai grafeful jam, todėl aš ir mano vyras nusprendė pasidalinti tai internete, kad pasakytų visiems apie šį gerą žmogų. jo kontaktinis el. pašto adresas yra (theodorejamesonfinance @ gmail . com)

    Reply
  56. VALDEMAR BRAZAUSKAS

    Mano vardas Valdemar Brazauskas. Aš gyvenu Vilniuje Lietuvoje, esu profetikos gydytojas, ir aš džiaugiuosi galėdamas jums pasakyti, kad gavau Jameson Finance paskolą išsiplėsti savo ligoninę. Nesijaudinkite kreiptis į juos už bet kokią jūsų pasirinktą paskolą, galite parašyti Theodore Jameson tiesiogiai el. Paštu: theodorejamesonfinance@gmail.com

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