{"id":182,"date":"2023-02-28T13:44:26","date_gmt":"2023-02-28T13:44:26","guid":{"rendered":"https:\/\/riktigtall.no\/?page_id=182"},"modified":"2024-12-18T11:45:54","modified_gmt":"2024-12-18T11:45:54","slug":"duk","status":"publish","type":"page","link":"https:\/\/riktigtall.no\/no\/duk\/","title":{"rendered":"DUK"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"182\" class=\"elementor elementor-182\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96f333d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"96f333d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20ddc6d\" data-id=\"20ddc6d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-979dcc3 elementor-widget elementor-widget-n-accordion\" data-id=\"979dcc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"imones-steigimas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"imones-steigimas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u012emon\u0117s steigimas <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"imones-steigimas\" class=\"elementor-element elementor-element-7a4a6e6 e-con-full e-flex e-con e-child\" data-id=\"7a4a6e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc664f6 elementor-widget elementor-widget-n-accordion\" data-id=\"bc664f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"ko-reikia-steigiant-imone\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ko-reikia-steigiant-imone\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Ko reikia steigiant \u012fmon\u0119? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas ko-reikia-steigiant-imone\" class=\"elementor-element elementor-element-1e59e27 e-con-full e-flex e-con e-child\" data-id=\"1e59e27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a103a53 elementor-widget elementor-widget-text-editor\" data-id=\"a103a53\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"t1kl1a1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Turite tur\u0117ti D arba ID numer\u012f, norvegi\u0161k\u0105 adres\u0105, kuriuo steigsite \u012fmon\u0119, \u012fmon\u0117s pavadinim\u0105 ir pradin\u012f \u012fna\u0161\u0105 (jei tai AS). Pla\u010diau galite pasitikrinti m\u016bs\u0173 sukurtose \u012fmoni\u0173 steigimo formose: <\/span><\/p><ul><li><a href=\"https:\/\/riktigtall.no\/no\/enk-forma\/\"><span style=\"font-weight: 400;\">ENK steigimas <\/span><\/a><\/li><li><a href=\"https:\/\/riktigtall.no\/no\/as-registracija\/\"><span style=\"font-weight: 400;\">AS steigimas<\/span><\/a><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"neturiu-id-steigiu-imone\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"neturiu-id-steigiu-imone\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Neturiu ID\/D numerio, ar galiu \u012fsteigti \u012fmon\u0119? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas neturiu-id-steigiu-imone\" class=\"elementor-element elementor-element-c413f0c e-con-full e-flex e-con e-child\" data-id=\"c413f0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c0deef elementor-widget elementor-widget-text-editor\" data-id=\"2c0deef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Taip, bet tam reikia si\u0173sti popierin\u0119 registracijos versij\u0105, kurios metu i\u0161kart ir aplikuojate d\u0117l D numerio suteikimo. Steigimas tokiu atveju u\u017etrunka vidutini\u0161kai 4 savaites (jeigu dokumentai yra tvarkingai paruo\u0161ti siuntimo metu ir registr\u0173 centas neturi papildom\u0173 klausim\u0173).<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/><\/span><strong><em>Kain\u0173 palyginimas:<\/em><\/strong><\/p><ul><li><span style=\"font-weight: 400;\"><strong> AS<\/strong> popierin\u0117 versija &#8211; 6940kr, elektronin\u0117 &#8211; 5784kr<\/span><\/li><li><span style=\"font-weight: 400;\"><strong>ENK<\/strong> popierin\u0117 versija &#8211; jei teiksite TIK paslaugas &#8211; nieko nekainuoja abi versijos, jei pardavin\u0117site ir prekes, tuomet popierin\u0117 versija &#8211; 3205kr, elektronin\u0117 &#8211; 2656kr<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Kartu su steigimu tuomet suteikiamas ir D numeris. Bet vis tiek savininkui reikia tur\u0117ti savo gyvenamosios vietos adres\u0105 Norvegijoje.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Kiek v\u0117liau susiduriama su banko s\u0105skaitos atsidarymo problema, nes ji Norvegijoje paprastai atidaroma tik tiems, kurie bent 6 m\u0117nesius i\u0161 eil\u0117s gavo pajam\u0173, kurias gali \u012frodyti darbo santykiais, \u012fmon\u0117s pardavimais, sutartimis ir t.t.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"enk-ar-as\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"enk-ar-as\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  K\u0105 geriau rinktis: ENK (Enkelpersonforetak) ar AS (Aksjeselskap)? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas enk-ar-as\" class=\"elementor-element elementor-element-4de2032 e-con-full e-flex e-con e-child\" data-id=\"4de2032\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02ec856 elementor-widget elementor-widget-text-editor\" data-id=\"02ec856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pateiksime trump\u0105 palyginim\u0105 tarp \u0161i\u0173 dviej\u0173 \u012fmoni\u0173. Ta\u010diau mes visada rekomenduojame asmenims, kurie verslu u\u017esiima pirm\u0105 kart\u0105, pirmiausiai steigti ENK, o tada i\u0161mokus finansinio ra\u0161tingumo ir vis\u0173 proces\u0173 galima visada steigti AS.\u00a0<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-2026 size-full\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/Kas-geriau-AS-ar-ENK.png\" alt=\"\" width=\"627\" height=\"580\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/Kas-geriau-AS-ar-ENK.png 627w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/Kas-geriau-AS-ar-ENK-300x278.png 300w\" sizes=\"(max-width: 627px) 100vw, 627px\" \/><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"pavadinimo-reikalavimai\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"pavadinimo-reikalavimai\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u012emon\u0117s pavadinimo reikalavimai <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas pavadinimo-reikalavimai\" class=\"elementor-element elementor-element-7b19494 e-con-full e-flex e-con e-child\" data-id=\"7b19494\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-238843a elementor-widget elementor-widget-text-editor\" data-id=\"238843a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">ENK pavadinime yra privaloma savininko pavard\u0117. Pvz Super Bygg Jonaitis. AS \u012fmon\u0117s pavadinime n\u0117ra reikalinga nurodyti pavard\u0119, bet reik\u0117t\u0173 abiejais atvejais pasitikrinti registruose<\/span><a href=\"http:\/\/www.bregg.no\"> <span style=\"font-weight: 400;\">www.bregg.no<\/span><\/a><span style=\"font-weight: 400;\"> ar toks pavadinimas jau n\u0117ra registruotas Norvegijoje. Taip pat pravartu pasitikrinti ir ar n\u0117ra u\u017eimtas \u012fmon\u0117s puslapio domenas<\/span><a href=\"http:\/\/www.webhuset.no\"> <span style=\"font-weight: 400;\">www.webhuset.no<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"steigimo-kaina\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"steigimo-kaina\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kiek kainuoja \u012fmon\u0117s steigimas? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas steigimo-kaina\" class=\"elementor-element elementor-element-034647e e-con-full e-flex e-con e-child\" data-id=\"034647e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27a29f9 elementor-widget elementor-widget-text-editor\" data-id=\"27a29f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>AS<\/strong> \u012fregistravimas registr\u0173 centre kainuoja <strong>5784kr<\/strong>, buhalter\u0117s paruo\u0161ia dokumentus ir \u012fregistruoja apytiksliai u\u017e <strong>2000kr + MVA<\/strong><\/p><p><strong>ENK<\/strong> \u012fregistravimas registr\u0173 centre, jei \u012fmon\u0117s teiks tik paslaugas nekainuoja nieko, jei pardavin\u0117s ir prekes <b>2656<\/b><strong>kr<\/strong>, buhalter\u0117s paruo\u0161ia ir \u012fregistruoja apytiksliai uz <strong>900-1000kr + MVA<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"imones-bankas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"imones-bankas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u012emon\u0117s banko s\u0105skaitos atidarymas <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas imones-bankas\" class=\"elementor-element elementor-element-320155d e-con-full e-flex e-con e-child\" data-id=\"320155d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c59d37 elementor-widget elementor-widget-text-editor\" data-id=\"9c59d37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Steigiant AS, \u012fmon\u0117s s\u0105skaita atidaroma steigimo eigoje, kai reikia \u012fmok\u0117ti pradin\u012f \u012fmon\u0117s \u012fna\u0161\u0105.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Tuo tarpu ENK s\u0105skaitos atidarymas gali u\u017etrukti, jei prie\u0161 tai savininkas netur\u0117jo atsidar\u0119s asmenin\u0117s s\u0105skaitos Norvegijos banke.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Jei turite priva\u010di\u0105 s\u0105skaita viename i\u0161 Norvegijos bank\u0173, galite tiesiog prisijung\u0119s prie savo banko saskaitos atsidaryti nauj\u0105 Brukskonto ir jai u\u017esakyti atsiskaitom\u0105j\u0105 kortel\u0119. <\/span><\/p><p><span style=\"font-weight: 400;\">D\u0116MESIO: jei turite ID ir norite ateityje tur\u0117ti banko integracij\u0105 su buhalterine sistema, reik\u0117t\u0173 kreiptis \u012f bank\u0105 d\u0117l \u012fmon\u0117s ENK s\u0105skaitos atidarymo. Tada gausite \u0161iek tiek kitoki\u0105 prieig\u0105, bet ateityje tur\u0117site daugiau galimybi\u0173 daryti tiesioginius pavedimus i\u0161 buhalterin\u0117s sistemos ir \u012fvairais automatines integracijas. Paprastai to ma\u017eoms \u012fmon\u0117ms nereikia, tod\u0117l rekomenduojame tiesiog savo asmenin\u0117je prieigoje paieskoti \u00c5pne konto &#8211; \u00e5pne brukskonto ir viskas.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"imones-uzdarymas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"imones-uzdarymas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u012emon\u0117s u\u017edarymas <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"imones-steigimas imones-uzdarymas\" class=\"elementor-element elementor-element-3960798 e-con-full e-flex e-con e-child\" data-id=\"3960798\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec8f62c elementor-widget elementor-widget-text-editor\" data-id=\"ec8f62c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>U\u017edaryti ENK nieko nekainuoja ir galima padaryti per vien\u0105 dien\u0105. Ta\u010diau skolos ar \u012fsipareigojimai tiek\u0117jams ir valstybei i\u0161lieka ir savininkas turi visk\u0105 sumok\u0117ti pats vienaip ar kitaip.<\/p><p>U\u017edarant AS jau reikia laiko ir i\u0161tekli\u0173, nes yra samdomas auditorius, kuris \u012fvertina \u012fmon\u0117s situacij\u0105, tikrinama ar \u012fmon\u0117 neturi \u012fsipareigojim\u0173 ir kit\u0173 skol\u0173 tiek\u0117jams, vertinamas \u012fmon\u0117s turtas ir t.t. Da\u017enu atveju tai u\u017etrunka ir tod\u0117l visiems rekomenduojame tiesiog \u012fmon\u0119 nunulinti (atsiskaityti su visais ir palikti tu\u0161\u010di\u0105) ir tada parduoti kitiems savininkams.&nbsp;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"mva\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"mva\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> MVA <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"mva\" class=\"elementor-element elementor-element-9a9c685 e-con-full e-flex e-con e-child\" data-id=\"9a9c685\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40386da elementor-widget elementor-widget-n-accordion\" data-id=\"40386da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"kada-tampama-mva\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"kada-tampama-mva\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kada tampama MVA moketoju? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"mva kada-tampama-mva\" class=\"elementor-element elementor-element-e7eb727 e-con-full e-flex e-con e-child\" data-id=\"e7eb727\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cad691 elementor-widget elementor-widget-text-editor\" data-id=\"2cad691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">MVA mok\u0117toju tampama, kai per paskutinius 12 m\u0117nesi\u0173 \u012fmon\u0117 i\u0161siun\u010dia fakt\u016br\u0173 u\u017e 50 000kr. <strong>Pabr\u0117\u017eiame,<\/strong> kad ne per metus, o per paskutinius 12 m\u0117nesi\u0173.<em>\u00a0<\/em><\/span><\/p><p><span style=\"font-weight: 400;\"><em>Pavyzd\u017eiui<\/em>, gali b\u016bti, kad \u012fmon\u0117 Sausio m\u0117nes\u012f i\u0161si\u0173s fakt\u016br\u0173 u\u017e 40 000kr, o tada kitais metais Vasario m\u0117nes\u012f i\u0161si\u0173s u\u017e 20 000kr. Tai MVA mok\u0117toja ji netaps, nes nuo Sausio iki Vasario yra 13 m\u0117nesi\u0173. V\u0117l tada skai\u010diuosis viskas nuo t\u0173 20 000kr i\u0161si\u0173st\u0173 Vasario m\u0117nes\u012f.<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/>Jei i\u0161siun\u010diate u\u017e 49 999kr, tai neesate dar MVA mok\u0117tojas.<br \/>\u0160i suma 50 000kr yra riba, kuri\u0105 per\u017eengus registruojama MVA registre. <\/span><\/p><p><span style=\"font-weight: 400;\">Pvz yra fakt\u016br\u0173 i\u0161si\u0173st\u0173 jau u\u017e 44 000kr ir dabar si\u0173site sekan\u010di\u0105 s\u0105skait\u0105 6500kr, tai ta 6500kr suma jau turi b\u016bti visa ra\u0161oma su MVA . Da\u017enas klaidingai galvoja, kad MVA skai\u010diuojasi tik nuo tos sumos, kuri vir\u0161ija MVA rib\u0105, pvz m\u016bs\u0173 aptartu atveju galvot\u0173 kad tik nuo 500kr reikia u\u017ed\u0117ti MVA, nes juk 6000kr dar ieina i t\u0105 50 000kr. Bet tai n\u0117ra tiesa. Ta suma, kuri jau \u017eengia per 50 000kr jau yra apmokestinama i\u0161kart MVA.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"netaikomas-mva\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"netaikomas-mva\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kurioms veikloms netaikomas MVA? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"mva netaikomas-mva\" class=\"elementor-element elementor-element-5b155d2 e-con-full e-flex e-con e-child\" data-id=\"5b155d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4721d8 elementor-widget elementor-widget-text-editor\" data-id=\"b4721d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">MVA netaikomas \u012fvairiems mokymams, kursams (bet kurs\u0173 med\u017eiagai, diplomams ir pan taikoma), medicin\u0117ms paslaugoms (i\u0161skyrus masa\u017eus), dar\u017eeli\u0173 veikloms, meno \u0161akoms, kaip baletas, teatrai, gido paslaugoms, loterijoms ir pan. Kai kurioms sritims MVA yra mazesnis. Placiau apie sritis, kurioms netaikomas MVA: <a href=\"https:\/\/www.altinn.no\/starte-og-drive\/skatt-og-avgift\/avgift\/unntatt-fra-beregning-av-merverdiavgift\/#:~:text=helsetjenester%20(for%20eksempel%20leger%2C%20tannleger,pleietjenester%20i%20aldershjem%20og%20hjemmehjelpstjenester)\">MVA i\u0161imtys<\/a><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"kaip-mokamas-mva\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"kaip-mokamas-mva\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kaip mokamas MVA? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"mva kaip-mokamas-mva\" class=\"elementor-element elementor-element-52858b7 e-con-full e-flex e-con e-child\" data-id=\"52858b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e42a5e0 elementor-widget elementor-widget-text-editor\" data-id=\"e42a5e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Vis\u0105 m\u0117nes\u012f kaupiate\u00a0 s\u0105skaitas fakt\u016bras ir \u010dekius, kuriuos gaunate pirkdami prekes ir paslaugas su \u012fmone susijusiai veiklai vykdyti. Tada pristatote savo buhalterei ir ji susiveda \u012f buhalterin\u0119 sistem\u0105.<\/span><span style=\"font-weight: 400;\"> Kas du m\u0117nesius buhalter\u0117 atsiun\u010dia informacij\u0105 MVA mok\u0117jimui: s\u0105skaitos nr, KID numer\u012f, sum\u0105, kuri\u0105 reikia mok\u0117ti ir termin\u0105 iki kada tai reikia padaryti.\u00a0<\/span><\/p><p><strong> MVA turi 6 terminus:<\/strong><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022<strong> 1T<\/strong> uz Sausi Vasari, mokama <strong>Balandzio 10 d.<\/strong><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 <strong>2T<\/strong> uz Kova Balandi, mokama <strong>Birzelio 10 d.<\/strong><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 <strong>3T<\/strong> uz Geguze Birzeli, mokama <strong>Rugpjucio 31 d.<\/strong> (siek tiek prailgintas terminas del buhalteriu atostogu)<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 <strong>4T<\/strong> uz Liepa Rugpjuti, mokama <strong>Spalio 10 d.<\/strong><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 <strong>5T<\/strong> uz Rugseji Spali, mokama <strong>Gruodzio 10 d.<\/strong><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 <strong>6T<\/strong> uz Lapkriti Gruodi, mokama <strong>kitu metu Vasario 10 d.<\/strong><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">Svarbu pamin\u0117ti, kad ne visas MVA \u012fsitraukia \u012f i\u0161laidas, yra atskir\u0173 taisykli\u0173. Bet tarkim imkite situacij\u0105, kai visas MVA traukiamas \u012f i\u0161laidas:<\/span><span style=\"font-weight: 400;\"> i\u0161<\/span><span style=\"font-weight: 400;\">siunt\u0117te fakt\u016br\u0105 Anitai Pedersen u\u017e suteiktas valymo paslaugas 1000kr + MVA<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> gavote s\u0105skait\u0105 i\u0161 buhalter\u0117s 250kr + MVA,<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> nupirkote valymo priemoni\u0173 parduotuv\u0117je 300kr + MVA<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">\u012eeinantis (Jums sumokamas) MVA gavosi\u00a0 1000kr<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> I\u0161einantis (J\u016bs\u0173 sumok\u0117tas) MVA gavosi 250kr+300kr = 550kr.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Mok\u0117ti MVA reik\u0117s 1000kr &#8211; 550kr = 450kr.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Tarkime MVA u\u017e kuro i\u0161laidas, jei \u012fmon\u0117s automobilis yra baltais numeriais, MVA n\u0117ra traukiamas \u012f atskaitom\u0105 MVA. Pvz u\u017epyl\u0117te kuro savo keturvietei Toyotai Avensis u\u017e 400kr + MVA (viso 500kr), tai visa suma 500kr bus traukiama \u012f i\u0161laidas. MVA dalis nema\u017eins mokamo MVA, tod\u0117l kad personbil (baltais numeriais) netaikomas MVA atskaitymas.<\/span><\/p><p><span style=\"font-weight: 400;\">Visas situacijas i\u0161vardinti ne\u012fmanoma, nes taisykli\u0173 MVA labai daug, bet apytiksliai visada galite apsiskai\u010diuoti, kiek to MVA reik\u0117s mok\u0117ti pagal m\u016bs\u0173 pirm\u0105 pavyzd\u012f.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">\u0160\u012f mokest\u012f taip pat rekomenduojame kaupti atskiroje banko s\u0105skaitoje, kad neb\u016bt\u0173 streso, kas du m\u0117nesius gavus buhalter\u0117s informacij\u0105 susimok\u0117jimui. Paprastai kaip kaupti: i\u0161siun\u010diate fakt\u016br\u0105 Anitai Pedersen u\u017e 1000kr + MVA, i\u0161kart atsidedate 250kr \u012f MVA taupoj\u0105m\u0105 s\u0105skait\u0105. Kai buhalter\u0117 atsi\u0173s mok\u0117jimo informacij\u0105, tai pas Jus toje taupomojoje s\u0105skaitoje netgi tikriauiai bus perdaug pinig\u0173. Visa tai rekomenduojame tiems, kurie pirm\u0105 kart\u0105 ver\u010diasi savo veikla ir dar neatskiria mintinai, kurie pinigai s\u0105skaitoje yra j\u0173, o kurie valstyb\u0117s mokes\u010diai.\u00a0<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"darbuotojai\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"darbuotojai\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Darbuotojai <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"darbuotojai\" class=\"elementor-element elementor-element-03d80b4 e-con-full e-flex e-con e-child\" data-id=\"03d80b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d40bd3f elementor-widget elementor-widget-n-accordion\" data-id=\"d40bd3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"idarbinti-darbuotoja\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"idarbinti-darbuotoja\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Ko reikia, kad \u012fdarbinti darbuotoj\u0105? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai idarbinti-darbuotoja\" class=\"elementor-element elementor-element-5c6f531 e-con-full e-flex e-con e-child\" data-id=\"5c6f531\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32bc817 elementor-widget elementor-widget-text-editor\" data-id=\"32bc817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Norint \u012fdarbinti darbuotoj\u0105 pirmiausiai kreipkit\u0117s \u012f savo buhalter\u0119, kad ji patikrint\u0173, ar tokia galimyb\u0117 Jums yra padaryta registr\u0173 centre.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Tada turite pasira\u0161yti darbo sutart\u012f su darbuotoju. Darbo sutarties \u0161ablon\u0105 rasite \u010dia: <a href=\"https:\/\/www.arbeidstilsynet.no\/arbeidsforhold\/arbeidsavtale\/maler-for-arbeidsavtaler\/\">Darbo sutartis<\/a><\/span> <span style=\"font-weight: 400;\">Jo pildymo instrukcij\u0105 rasite \u010dia:\u00a0<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Svarbu, kad darbo sutartis b\u016bt\u0173 pasira\u0161oma dviem egzemploriais: vienas lieka pas Jus, kitas pas darbuotoj\u0105.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Darbo sutartis turi b\u016bti pasira\u0161oma t\u0105 pa\u010di\u0105 dien\u0105, kai darbuotojas pradeda dirbti, arba anks\u010diau, nei pradeda dirbti. V\u0117liau pasira\u0161ydami darbo sutart\u012f rizikuojate sulaukti Darbo inspekcijos d\u0117mesio (ypa\u010d valym\u0173 ir statyb\u0173 sektoriuose d\u0117l laiku nepagamint\u0173 HMS korteli\u0173).<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Pasira\u0161yta abiej\u0173 pusi\u0173 sutarties kopij\u0105 turite atsi\u0173sti darbuotojai ir \u0161i \u012ftrauks darbuotoj\u0105 \u012f registr\u0105.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><em><strong> D\u0117mesio:<\/strong><\/em> tiems, kuriems reikia u\u017esakyti HMS korteles, turite atsi\u0173sti darbo sutart\u012f kuo anks\u010diau, nes \u012fdarbinus buhalteriui darbuotoj\u0105 \u012f savo sistem\u0105, duomenys \u012f HMS sistem\u0105 nueina tik per 1-2 darbo dienas.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"kiek-kainuoja-darbuotojas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"kiek-kainuoja-darbuotojas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kiek kainuoja darbuotojas? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai kiek-kainuoja-darbuotojas\" class=\"elementor-element elementor-element-e90d910 e-con-full e-flex e-con e-child\" data-id=\"e90d910\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c764183 elementor-widget elementor-widget-text-editor\" data-id=\"c764183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nepaisant vis\u0173 darbo r\u016bb\u0173, transporto, \u012franki\u0173, apsaugos priemoni\u0173 ir t.t. darbdavys mok\u0117damas atlyginim\u0105 moka <strong>papildomus mokes\u010dius:<\/strong><\/span><\/p><p><span style=\"font-weight: 400;\"><br \/>\u2022 <strong>AGA<\/strong> (Arbeidsgiveravgift, lietuvi\u0161kai Darbdavio mokestis) &#8211; priklausomai nuo to, kurioje kommunoje dirbate jis gali b\u016bti nuo 0% iki 14.1%. Pasitikrinti, koks mokestis taikomas Jums galite \u010dia: <a href=\"https:\/\/www.skatteetaten.no\/satser\/arbeidsgiveravgift\/\">AGA zonos<\/a>. <\/span><span style=\"font-weight: 400;\">Tai mokestis, skai\u010diuojamas nuo darbuotojo algos ant popieriaus + OTP + FP.<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/>\u2022 <strong>FP<\/strong> (Feriepenger, lietuvi\u0161kai Atostoginiai) &#8211; minimalus atostogini\u0173 tarifas yra 10,2%, jei esate dosnesnis, galite mok\u0117ti 12%. Jis skai\u010diuojamas taip pat nuo darbuotojo algos ant popieriaus. Jis kaupiasi visus metus, kas m\u0117nes\u012f (J\u016bs turite atsid\u0117ti \u0161\u012f mokest\u012f s\u0105skaitoje \u012f \u0161on\u0105), bet i\u0161mokamas arba baigiantis darbo santykiams, arba kit\u0173 met\u0173 gegu\u017e\u0117s-bir\u017eelio-liepos m\u0117nesiais (pagal \u012fmon\u0117s individual\u0173 susitarim\u0105).<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/><strong>\u2022 OTP<\/strong> (Obligatorisktjenestepensjon, lietuvi\u0161kai Privalomasis pensijinis fondas) &#8211; kai J\u016bs\u0173 vienas darbuotojas vir\u0161ija 75% darbo pozicijos (prosentstilling) kitaip tariant 120 val per m\u0117nes\u012f, privalote sudaryti OTP sutart\u012f su pasirinktu tiek\u0117ju. <em>Populiariausieji:<\/em> DNB Pensjon, Gjensidige Pensjonforsikring, Nordea Livforsikring, Storebrand, SpareBank Pensjonforsikring, Duvi AS, If NUF Skadeforsikring. Buhalteris \u012fprastai apie tai Jus \u012fsp\u0117ja. Tada susiekiate su keletu fond\u0173 ir jie atsiun\u010dia informacij\u0105, kurios apie pas Jus dirban\u010dius darbuotojus jiems reikia. I\u0161sirenkate tinkamiausi\u0105 pasiulym\u0105 ir informuojate buhalter\u012f apie savo sudaryt\u0105 sutart\u012f. Neturint OTP, kai jau privaloma j\u012f tur\u0117ti, rizikuojate gauti nuo 14 000kr baud\u0105, kuri dar ir kaupia delspinigius. Minimalus OTP dydis yra 2%, kuris taip pat skai\u010diuojamas nuo darbuotojo algos ant popieriaus.<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/><strong>\u2022 Draudimai<\/strong> (yrkeskadeforsikring, lietuvi\u0161kai Draudimas nuo nelaiming\u0173 atsitikim\u0173) &#8211; Taip pat sudaroma individualiai su priva\u010diomis draudimo \u012fmon\u0117mis. <em>Populiariausieji<\/em>: Gjensidige forsikring, IF NUF Skadeforsikrig, Storebrand forsikring. Draudimo \u012fmokos dydis pana\u0161iai b\u016bna 100% darbuotojo pozicijai apie 400kr i m\u0117nes\u012f.<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/>\u2022 <strong>SKATT<\/strong> (forskuddskatt, lietuvi\u0161kai Sodra\/VSD\/GPM, nes n\u0117ra tikslaus atitikimo) &#8211; tai individualus darbuotojo mokestis pagal jo turim\u0105 mokes\u010di\u0173 kortel\u0119 (Skattekort). Jis nuskai\u010diuojamas nuo algos ant popieriaus, kitaip sakant alga ant pop &#8211; SKATT = alga \u012f rankas. Pastoviai gyvenantiems darbuotojams jis gali b\u016bti nuo 0% iki 43% priklauso nuo algos dyd\u017eio, turim\u0173 \u012fsipareigojim\u012f, \u0161eimos sud\u0117ties ir t.t. Tiems, kurie Norvegijoje gyvena laikinai\/sezoni\u0161kai, vadinamiems <em>pendleriams<\/em>, suteikiama 25% mokes\u010di\u0173 kortel\u0117, kuri vadinasi <em>Kildeskatt<\/em>. Svarbu pabr\u0117\u017eti, jog turint <em>kildeskatt,<\/em> 25% nusiskai\u010diuoja nuo vis\u0173 darbuotojo pajam\u0173, t.y. algos, atostogini\u0173 (nesvarbu net kada jie mokami), biuleteni\u0173 ir kt i\u0161mok\u0173. Turintiems <em>kildeskatt<\/em> nereikia pristatin\u0117ti metin\u0117s deklaracijos, tai supaprastinta tvarka. Bet darbuotojas turi dirbti ir gyventi Norvegijoje ne daugiau nei 186 dienas metuose<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/><strong>\u2022 Buhalteriniai mokesciai<\/strong> &#8211; dauguma buhalteri\u0173 ima papildom\u0105 mokest\u012f u\u017e darbuotojo \u012fdarbinim\u0105, i\u0161darbinim\u0105, algalapio i\u0161ra\u0161ym\u0105 ir t.t. Tod\u0117l reik\u0117t\u0173 pasidom\u0117ti pas savo buhalterius, kokia pas juos tvarka.<br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"darbo-laiko-apskaita\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"darbo-laiko-apskaita\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Darbo laiko apskaita (timelistai) <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai darbo-laiko-apskaita\" class=\"elementor-element elementor-element-00cd005 e-con-full e-flex e-con e-child\" data-id=\"00cd005\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f06f8c6 elementor-widget elementor-widget-text-editor\" data-id=\"f06f8c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.arbeidstilsynet.no\/regelverk\/lover\/arbeidsmiljoloven\/10\/10-7\/\"><span style=\"font-weight: 400;\">Darbo kodekse nurodyta<\/span><\/a><span style=\"font-weight: 400;\">, kad visi dirbantys Norvegijoje turi pildyti timelistus &#8211; darbo laiko apskait\u0105. U\u017e jos tur\u0117jim\u0105 atsako darbdavys, ta\u010diau pildyti gali tiek darbuotojas, tiek darbdavys (priklauso nuo vidines \u012fmon\u0117s tvarkos).\u00a0 Da\u017enai klystama galvojant, kad jei turi fast (neterminuot\u0105) darbo sutart\u012f, tai nereikia pildyti nieko. Bet reikia visoms specialyb\u0117ms ir visiems kontraktams. Yra speciali\u0173 program\u0173, kur tai galima daryti tiek darbdaviui pa\u010diam, tiek darbuotojui. Viena i\u0161 toki\u0173 yra <a href=\"http:\/\/www.RiktigHMS.no\">RiktigHMS.<\/a> \u012emon\u0117s renkasi pa\u010dios. To reikia Darbo inspekcijai, kai jie to pareikalauja, apskai\u010diuojant darbo u\u017emokest\u012f, biuleten\u012f ir pan. Pla\u010diau apie darbo laiko apskait\u0105 skaitykite <a href=\"https:\/\/www.arbeidstilsynet.no\/arbeidsforhold\/arbeidstid\/registrering-av-arbeidstid\/\">\u010cIA<\/a><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"darbuotoju-bustas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"darbuotoju-bustas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Darbuotoj\u0173 b\u016bstas, darbo r\u016bbai, bilietai \u012f LT ir atgal, \u012frankiai ir kt. <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai darbuotoju-bustas\" class=\"elementor-element elementor-element-93ace09 e-con-full e-flex e-con e-child\" data-id=\"93ace09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-075c709 elementor-widget elementor-widget-text-editor\" data-id=\"075c709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ar \u012fmon\u0117 apmok\u0117s darbuotojo keliones \u012f Lietuv\u0105 ir atgal, gyvenam\u0105j\u012f b\u016bst\u0105, \u012frankius, transport\u0105 ir t.t. yra individualus susitarimas tarp \u012fmon\u0117s ir darbuotojo. Taip n\u0117ra savaite priklausantys ir suprantami dalykai lygiai taip pat kaip ir Lietuvoje. Svarbu visk\u0105 nurodyti darbo sutartyje, kur b\u016bt\u0173 ai\u0161kiai nurodyta, kas priklauso, kada i\u0161duodama, kaip turi b\u016bti gr\u0105\u017einama, kaip bus nuskaitoma nuo algos ir t.t L\u0117ktuvo bilietuose turi b\u016bti matomas darbuotojo Vardas ir pavard\u0117.<br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"laikinas-darbuotojas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"laikinas-darbuotojas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Noriu \u012fdarbinti darbuotoj\u0105 laikinai, k\u0105 ra\u0161yti \u012f darbo sutart\u012f? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai laikinas-darbuotojas\" class=\"elementor-element elementor-element-c3d30bc e-con-full e-flex e-con e-child\" data-id=\"c3d30bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea3fd5 elementor-widget elementor-widget-text-editor\" data-id=\"3ea3fd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Galite darbinti darbuotoj\u0105 sesonui, vikar\/midlertig ansettelse (laikinas darbuotojas) arba ekstra pagalbai (ekstrahjelp).<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/><strong>Vikar<\/strong> kontraktas gali b\u016bti suteikiamas tik asmeniui, kuris kei\u010dia fast (neterminuot\u0105) darbo sutart\u012f turint\u012f asmen\u012f. Ir tik tam periodui, kai fast darbo sutart\u012f turintis asmuo negali dirbti. Gr\u012f\u017eus fast sutarties darbuotojui \u012f darb\u0105, vikar darbuotojas turi b\u016bti atleid\u017eiamas arba jam suteikiama fast sutartis. Be svarios prie\u017easties toliau darbuotojas tokia darbo sutartimi negali dirbti.<\/span><\/p><p><span style=\"font-weight: 400;\"><br \/><strong>Ekstra pagalba<\/strong> (ekstrahjelp) darbo sutartis suteikiama motyvuojant tuo, kad gali nusimatyti papildomo darbo ir norima apsimokyti darbuotoj\u0105, kad reikalui esant j\u012f i\u0161sikviesti dirbti papildomas valandas ar u\u017eduotis. Taisykl\u0117 yra ta, kad kiekvien\u0105 kart\u0105, kai skambinate kviesti \u012f darb\u0105 ekstra pagalba darbo sutart\u012f turint\u012f darbuotoj\u0105, turi darbuotojas su tuo sutikti. Pasira\u0161oma darbo u\u017eduoties sutart\u0117l\u0117\/susitarimas (oppdragsavtale), kur ai\u0161kiai nurodoma, kas turi b\u016bti atlikta, kada ir kokiu adresu. Jei darbas n\u0117ra vienos dienos, tuomet turi b\u016bti sudaromas tvarkra\u0161tis, kur\u012f taip pat abi puses turi patvirtinti para\u0161ais. Svarbu tur\u0117ti tokias sutartis ir ra\u0161tus tam, kad, jei darbuotojas susi\u017ealoja ar suserga, tai b\u016btent pagal \u0161ias sutartis ir tvarkara\u0161\u010dius bus mokamas tiek biuletenis, tiek nustatoma, kad darbuotojas tikrai susi\u017ealojo darbe. Tarkime, jei darbuotojas suserga, bet ir netur\u0117jo tomis dienomis, kai sirgs, eiti \u012f darb\u0105, tai jam neturi b\u016bti mokamas joks biuletenis i\u0161 darbdavio pus\u0117s.<br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"laikinai-dirbancio-sutartis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"laikinai-dirbancio-sutartis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kok\u012f % nurodyti laikinai dirbnan\u010dio darbuotojo sutartyje? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai laikinai-dirbancio-sutartis\" class=\"elementor-element elementor-element-24d9f2a e-con-full e-flex e-con e-child\" data-id=\"24d9f2a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1756767 elementor-widget elementor-widget-text-editor\" data-id=\"1756767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">O \u010dia didelis nesusipratimas \u012fstatymuose. Kaip ir \u012fdarbinti 0% negalima, nes neleid\u017eia\u00a0 buhalterin\u0117s programos, bet yra tokia teis\u0117. Tai mes visada rekomenduojame para\u0161yti bent kelis procentus, kuriuos tikrai \u017einote, kad per m\u0117nes\u012f darbuotojas i\u0161dirbs. Kas tuo sakoma: J\u016bs garantuojate darbuotojui per m\u0117nes\u012f tas valandas u\u017e tuos procentus. <\/span><\/p><p><span style=\"font-weight: 400;\">Sakoma, kad <strong>100% &#8211; 162,5val<\/strong>. <\/span><\/p><p><span style=\"font-weight: 400;\">Tai net, jei neturite jam darbo, privalote tas valandas sumok\u0117ti. Praktikoje tai neveikia, niekas nieko nemoka ir niekas niekam nieko nesako. Procentas labai svarbus yra biuletenio (sykmelding) atveju, kada darbdavys \u012fsipareigoja sumok\u0117ti minimaliai pasira\u0161ytam procentui biuleten\u012f. Todel svarbu ne\u012fsipareigoti daugiau, nei i\u0161galite arba \u017einote tikrai, kad gal\u0117site mok\u0117ti ir bus to darbo.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"virsvalandziai\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"virsvalandziai\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Vir\u0161valand\u017eiai <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai virsvalandziai\" class=\"elementor-element elementor-element-7bb4024 e-con-full e-flex e-con e-child\" data-id=\"7bb4024\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a11023 elementor-widget elementor-widget-text-editor\" data-id=\"8a11023\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kas yra vir\u0161valand\u017eiai? Tai darbo laikas, kuris vir\u0161ija <strong>normal\u0173 darbo laik\u0105:<\/strong><\/p><ul><li>9 valandos per 24 valandas<\/li><li>40 valandu per 7 dienas<\/li><\/ul><p>Darbuotojas, kuris dirba daugiau, nei nurodyta auk\u0161\u010diau, jau dirba vir\u0161valand\u017eius.<\/p><p>Vir\u0161valand\u017eiai turi b\u016bti aptarti darbo sutartyje priklausomai nuo dirbamo grafiko.\u00a0<\/p><p>Kai kada darbuotojai gali susitarti su darbdaviu, kad u\u017e i\u0161dirbtus vir\u0161valand\u017eius gaus laisv\u0173 valand\u0173 ar net dien\u0173. Tuomet tie vir\u0161valand\u017eiai i\u0161mokami kaip paprastos valandos.\u00a0<\/p><p><strong>Kiek vir\u0161valand\u017ei\u0173 galima dirbti:<\/strong><\/p><ul><li>10 valandu per 7 dienas<\/li><li>25 valandas per 4 savaites i\u0161 eil\u0117s<\/li><li>200 valand\u0173 per 52 savaites\u00a0<\/li><li>per 24 valandas i\u0161dirbtas normali\u0173 darbo valand\u0173 ir vir\u0161valand\u017ei\u0173 kiekis negali vir\u0161yti 13 valand\u0173<\/li><li>vidutini\u0161kai per 8 savaites i\u0161dirbt\u0173 normali\u0173 darbo valand\u0173 kartu su vir\u0161valand\u017eiais negali b\u016bti daugiau nei 48 valandos \u012f savait\u0119<\/li><\/ul><div>\u00a0<\/div><div>\u012emon\u0117s gali pasira\u0161yti su darbuotojais atskir\u0105 susitarim\u0105 d\u0117l vir\u0161valand\u017ei\u0173.<\/div><div>\u00a0<\/div><div>Vir\u0161valand\u017eiai yra <b>40% <\/b>darbuotojo valandinio u\u017edarbio. T.y. jei darbuotojo alga ant popieriaus yra 200kr, tai vir\u0161valand\u017eio valanda bus 280kr.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"darbuotojas-sumokejo\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"darbuotojas-sumokejo\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Darbuotojas sumok\u0117jo i\u0161 savo kortel\u0117s u\u017e \u012fmon\u0117s prekes <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"darbuotojai darbuotojas-sumokejo\" class=\"elementor-element elementor-element-98fdbde e-con-full e-flex e-con e-child\" data-id=\"98fdbde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff803eb elementor-widget elementor-widget-text-editor\" data-id=\"ff803eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Labai da\u017ena situacija, kai darbuotojas ka\u017eko pritr\u016bksta ir darbdavys sako:<em> tai Tu nupirk, atne\u0161k man po to \u010dek\u012f ir a\u0161 tau gr\u0105\u017einsiu.\u00a0<\/em><\/p><p>Tai taip ir yra, turi darbuotojas atsi\u0173sti Jums \u010dek\u012f u\u017e pirktas prekes. T\u0105 \u010dek\u012f J\u016bs \u012ftraukiate \u012f savo buhalterij\u0105, o pinigus persiun\u010diate i\u0161 \u012fmon\u0117s s\u0105skaitos \u012f darbuotojo s\u0105skait\u0105.<\/p><p>Jei \u012fmon\u0117 labai didel\u0117 ir toki\u0173 i\u0161laid\u0173 pasitaiko daug, tai tam, kad negai\u0161inti darbdavio, darbuotojai renka tuos \u010dekius vis\u0105 m\u0117nes\u012f ir tada pristato darbdaviui gale m\u0117nesio. Darbdavys tada per alg\u0105 i\u0161moka vis\u0105 bendr\u0105 sum\u0105.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"prekiu-importas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"prekiu-importas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Preki\u0173 importas \u012f Norvegij\u0105 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"prekiu-importas\" class=\"elementor-element elementor-element-943ca1e e-con-full e-flex e-con e-child\" data-id=\"943ca1e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0f5e78 elementor-widget elementor-widget-n-accordion\" data-id=\"f0f5e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"prekes-is-uzsienio\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"prekes-is-uzsienio\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Noriu pirkti prekes i\u0161 u\u017esienio. K\u0105 reikia \u017einoti? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"prekiu-importas prekes-is-uzsienio\" class=\"elementor-element elementor-element-92a697e e-con-full e-flex e-con e-child\" data-id=\"92a697e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd7fe5 elementor-widget elementor-widget-text-editor\" data-id=\"4fd7fe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span id=\"docs-internal-guid-0af7f499-7fff-26c2-3f9b-760b59a46d94\"><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">Nor\u0117dami pirkti prekes i\u0161 u\u017esienio turite buhalterei pateikti:<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"> \u2022 Pirkimo s\u0105skait\u0105 i\u0161 tiek\u0117jo (pageidautina be PVM)<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"> \u2022 Muitin\u0117s tarpininko ssskait\u0105 faktur\u0105 u\u017e suteiktas deklaravimo paslaugas<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"> \u2022 Muitin\u0117s deklaracij\u0105<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"> \u2022 Ve\u017e\u0117j\u0173 s\u0105skait\u0105 faktur\u0105, kurie atve\u017e\u0117 prekes \u012f Norvegij\u0105<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">Neturint muitin\u0117s deklaracijos \u012fve\u017etoms prek\u0117ms, jos tampa nelegalios. Tai rei\u0161kia, kad buhalteris negali \u012ftraukti toki\u0173 preki\u0173 \u012f \u012fmon\u0117s i\u0161laidas, J\u016bs negalite j\u0173 pardavin\u0117ti ar jomis kitaip disponuoti.<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">Jei jau taip nutiko, kad visgi atsive\u017e\u0117te prekes ir neturite muitin\u0117s deklaracijos, kreipkites \u012f muitin\u0117s tarpinink\u0105 d\u0117l galimyb\u0117s i\u0161muitinti\/deklaruoti prekes po \u012fve\u017eimo, atgaline data.<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><\/span><\/p><p>Mes rekomenduojame kreiptis \u012f m\u016bs\u0173 partner\u012f, muitin\u0117s tarpinink\u0105<a href=\"http:\/\/www.RiktigFortolling.no\"> Riktig Fortolling<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"importo-kaina\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"importo-kaina\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kiek kainuoja importuoti prekes i\u0161 u\u017esienio? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"prekiu-importas importo-kaina\" class=\"elementor-element elementor-element-5609e31 e-con-full e-flex e-con e-child\" data-id=\"5609e31\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-813a5b3 elementor-widget elementor-widget-text-editor\" data-id=\"813a5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span id=\"docs-internal-guid-b26e14e1-7fff-a936-bcaf-b9ee7f5a177b\"><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">Daugeliui preki\u0173 muitas n\u0117ra taikomas. Jei esate MVA mok\u0117tojas, Jums tekainuos muitin\u0117s tarpininko ir ve\u017e\u0117jo paslaugos. Jei neeste MVA mok\u0117tojas, tuomet reik\u0117s sumok\u0117ti 25% MVA mokest\u012f. Pla\u010diau \u0161iais klausimais galite rasti informacija m\u016bs\u0173 partneri\u0173 puslapyje <a href=\"http:\/\/www.RiktigFortolling.no\">www.RiktigFortolling.no<\/a><\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"pelnas-dividendai\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"pelnas-dividendai\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Pelno mokestis\/dividendai <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"pelnas-dividendai\" class=\"elementor-element elementor-element-fc7a2c5 e-con-full e-flex e-con e-child\" data-id=\"fc7a2c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a14b554 elementor-widget elementor-widget-n-accordion\" data-id=\"a14b554\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"pelno-mokestis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"pelno-mokestis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kas yra pelno mokestis? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"pelnas-dividendai pelno-mokestis\" class=\"elementor-element elementor-element-45e37e3 e-con-full e-flex e-con e-child\" data-id=\"45e37e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fab62d elementor-widget elementor-widget-text-editor\" data-id=\"8fab62d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pelno mokestis yra, kaip mes sakome, kas liko po baliaus:) Kitaip sakant tai yra Pajamos &#8211; I\u0161laidos.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"enk-pelno-mokestis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"enk-pelno-mokestis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Viskas apie pelno mokest\u012f ENK <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"pelnas-dividendai enk-pelno-mokestis\" class=\"elementor-element elementor-element-213dbfd e-con-full e-flex e-con e-child\" data-id=\"213dbfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e34a909 elementor-widget elementor-widget-text-editor\" data-id=\"e34a909\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\">ENK pelno mokestis (forskuddskatt person) tai yra lietuvi\u0161kojo GPM (gyventoj\u0173 pajam\u0173 mokes\u010dio) atitikmuo. Jis svyruoja nuo 5% iki 43%. Priklauso nuo u\u017edirbamo pelno bei nuo asmeninio ENK savininko turimo turto, paskol\u0173, \u0161eimos sud\u0117ties ir pagal darbo santykius u\u017edirbam\u0173 pajam\u0173.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">\u0160\u012f pelno mokest\u012f galima mok\u0117ti dviem b\u016bdais: <\/span><\/span><\/p><ul><li><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\">\u012f prieki avansu<\/span><\/span><\/li><li><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\">pagal fakt\u0105 po metin\u0117s deklaracijos. <\/span><\/span><\/li><\/ul><p><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\"><strong>Avansinis pelno<\/strong> mokestis yra pasiskai\u010diuojamas paties savininko (galima pasikonsultuoti su buhalteriu), t.y. kiek ma\u017edaug \u012fmon\u0117 planuoja \u0161iemet tur\u0117ti pelno. Tuomet jis nurodomas Mokes\u010di\u0173 kortel\u0117je (<em>skattekort<\/em>) ties vieta <em>N\u00e6rings inntekt, Annen n\u00e6ring<\/em>. Apa\u010dioje sistema i\u0161kart pakalkuliuoja einam\u0173j\u0173 met\u0173 pelno mokes\u010dio dyd\u012f. T\u0105 sum\u0105 reikia padalinti i\u0161 4 lygi\u0173 mok\u0117jim\u0173. <\/span><\/span><\/p><p><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\">Mok\u0117jimai atitinkamai yra:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Kovo 15 d.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Geguzes 15 d.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Rugsejo 15 d.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Lapkricio 15 d.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p><p><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\">jei ne\u017einote tiksliai, kiek u\u017edirbsite, arba nurod\u0117te per ma\u017e\u0105 ar per didel\u0119 sum\u0105, galite metu eigoje kiek tik norite kart\u0173 koreguoti \u0161i\u0105 sum\u0105. Tada mokestis pasikei\u010dia ir persiskai\u010diuoja sekan\u010diam mok\u0117jimui didesn\u0117 ar ma\u017eesn\u0117 suma. Dauguma \u012fmoni\u0173 met\u0173 prad\u017eioje nurodo \u0161i\u0105 sum\u0105 \u017eenkliai ma\u017eesn\u0119, kad sp\u0117t\u0173 u\u017edirbti pakankamai pelno ir tada jau liepos ar rugpj\u016b\u010dio m\u0117nes\u012f nurodo reali\u0105 situacij\u0105. \u012emon\u0117 b\u016bna jau sp\u0117jusi u\u017edirbti ir atsid\u0117ti pelno mokest\u012f ir gali rugs\u0117j\u012f ir lapkrit\u012f susimok\u0117ti apytiksliai tikr\u0105 pelno mokest\u012f.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p><p><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><span style=\"font-weight: 400;\"><strong>Kas nutinka jei permok\u0117jote arba neprimok\u0117jote pakankamai \u0161io avansinio pelno mokescio?<\/strong> Po metin\u0117s deklaracijos buhalteris atsi\u0173s nurodymus, kiek i\u0161 tikr\u0173j\u0173 buvo pagal fakt\u0105 skai\u010diuojamas J\u016bs\u0173 ENK pelno mokestis ir tada: arba mokes\u010di\u0173 inspekcija Jums gr\u0105\u017eins permok\u0105, arba Jums reik\u0117s prisimok\u0117ti (paprastai iki rugs\u0117jo m\u0117nesio).<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Did\u017eiausia klaida, kuri\u0105 daro ENK savininkai, tai pasirenka mok\u0117jim\u0105 pagal fakt\u0105 ir neatsideda pinig\u0173 \u012f \u0161on\u0105. Tada ateina gegu\u017e\u0117s m\u0117nes\u012f suma mok\u0117jimui iki rugs\u0117jo m\u0117nesio ir da\u017enas tikrai neturi tiek pinig\u0173 savo s\u0105skaitoje. Nes jau b\u016bna i\u0161leid\u0119s, kaip mes sakome &#8211; ne savo pinigus. Mes visiems savo klientams rekomenduojame, jei jau pasirinkote mok\u0117ti pelno mokest\u012f pagal fakt\u0105, tai nuo sumos, kuri\u0105 i\u0161fakt\u016bruojate savo klientui be MVA, atsid\u0117ti 35% \u012f atskir\u0105 s\u0105skait\u0105. Pvz, jei i\u0161siunt\u0117te Anitai Pedersen s\u0105skait\u0105 1000kr + MVA, tai susikurkite atskir\u0105 s\u0105skaita savo banke ir atsid\u0117kite i\u0161kart 350kr \u012f j\u0105. Kai ateis mok\u0117jimo terminas, jei b\u016bsite perdaug prikaup\u0119, tai bus lyg J\u016bs\u0173 atostoginiai, o jei per ma\u017eai, tai reik\u0117s tik \u0161iek tiek prisimok\u0117ti. Bet vis ne 200 tukst kr i\u0117\u0161kart atrast:)<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"skattekort\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"skattekort\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Skattekort turint ENK - kaip pildyti? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"pelnas-dividendai skattekort\" class=\"elementor-element elementor-element-7076ba5 e-con-full e-flex e-con e-child\" data-id=\"7076ba5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ace1c5e elementor-widget elementor-widget-text-editor\" data-id=\"ace1c5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Jei jau nusprend\u0117te visgi mok\u0117ti avansin\u012f pelno mokest\u012f, tuomet turite patys u\u017esipildyti savo skattekort <em>(mokes\u010di\u0173 kortel\u0119)<\/em>. Kaip tai padaryti sekite instrukcij\u0105 apa\u010dioje:<\/p><p>Eikite i puslapi <a href=\"http:\/\/www.skattekort.no\">www.skattekort.no<\/a> spauskite vir\u0161uje de\u0161in\u0117je esant\u012f u\u017era\u0161\u0105 <strong>LOGG INN.\u00a0<\/strong><\/p><p>Prisijungus Jums gali i\u0161mesti lange lentel\u0119 su klausimu, kur\u012f vienet\u0105 atstovaujate: save ar \u012fmon\u0119. Rinkites SAVE.\u00a0<\/p><p>Atsidariusiame lange pamatysite tok\u012f \u012fsp\u0117jim\u0105 <em>(\u017er. nuotrauk\u0105)<\/em>, spauskite ant jo.\u00a0<\/p><p><img decoding=\"async\" class=\"alignnone size-full wp-image-2031\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/varsel.png\" alt=\"\" width=\"1062\" height=\"147\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/varsel.png 1062w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/varsel-300x42.png 300w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/varsel-1024x142.png 1024w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/varsel-768x106.png 768w\" sizes=\"(max-width: 1062px) 100vw, 1062px\" \/><\/p><p>Spauskite raudonai pa\u017eym\u0117t\u0105 nuorod\u0105.<\/p><p><img decoding=\"async\" class=\"alignnone size-full wp-image-2032\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/endre-skattekort.png\" alt=\"\" width=\"1032\" height=\"430\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/endre-skattekort.png 1032w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/endre-skattekort-300x125.png 300w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/endre-skattekort-1024x427.png 1024w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/endre-skattekort-768x320.png 768w\" sizes=\"(max-width: 1032px) 100vw, 1032px\" \/><\/p><p>Atsidaro skattekorta J\u016bs\u0173. Dal\u012f apie \u012fmon\u0119 turite pildyti \u010dia, kur pa\u017eym\u0117ta \u017ealiai:<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2033\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pildymas-lenteles.png\" alt=\"\" width=\"390\" height=\"799\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pildymas-lenteles.png 390w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pildymas-lenteles-146x300.png 146w\" sizes=\"(max-width: 390px) 100vw, 390px\" \/><\/p><p>Jeigu tokios lentel\u0117s nematote, tuomet Spauskite <strong>LEGG TIL N\u00c6RING<\/strong> ir rinkites <strong>ANNEN FORMUE FRA N\u00d8RINGSVIRKSOMHET<\/strong> ir kita laukel\u012f prid\u0117kite, kuris vadinasi <strong>OVERSKUDD ANNEN N\u00c6RING<\/strong>.<\/p><p>\u012e \u0161itus du laukelius \u012fra\u0161ykite numatom\u0105 u\u017edirbti peln\u0105 per ateinan\u010dius metus. Kaip ta peln\u0105 pasiskai\u010diuoti ir kas tai yra, ie\u0161kokite skiltyje <em>&#8222;Viskas apie pelno mokest\u012f ENK&#8221;<\/em><\/p><p>Tiems, kas jau vykdote veikl\u0105 ne pirmus metus, tuomet si\u016blome pasiklausti buhalter\u0117s, koks ma\u017edaug pelnas buvo \u0161iemet, kad gal\u0117tum\u0117te pagalvoti, ar kitamet u\u017edirbsite daugiau ar ma\u017eiau jo.\u00a0<\/p><p>Ta\u010diau atsiminkite, tai tik simuliacija, mok\u0117jimas \u012f priek\u012f numatom\u0173 gauti pajam\u0173\/pelno. Tik J\u016bs patys galite sugalvoti \u0161\u012f skai\u010di\u0173. Buhalter\u0117 gali pasakyti tik kiek realaus pelno buvo pvz einamaisiais metais iki tam tikros datos.<\/p><p>Jei visk\u0105 gerai supild\u0117te, apa\u010dioje tur\u0117tum\u0117te matyti \u0161it\u0105 vaizd\u0105<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2034\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pelno-mokestis.png\" alt=\"\" width=\"1640\" height=\"409\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pelno-mokestis.png 1640w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pelno-mokestis-300x75.png 300w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pelno-mokestis-1024x255.png 1024w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pelno-mokestis-768x192.png 768w, https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/pelno-mokestis-1536x383.png 1536w\" sizes=\"(max-width: 1640px) 100vw, 1640px\" \/><\/p><p>Kair\u0117je, kur para\u0161yta <strong>Skattetrekk p\u00e5 hovedinntekt<\/strong> yra J\u016bs\u0173 mokes\u010diai per ateinan\u010dius metus nuo algos, kuri\u0105 gaunate pagal darbo santykius dirbdami kitiems.\u00a0<\/p><p>Per vidur\u012f yra<strong> Forskuddsskatt<\/strong> yra J\u016bs\u0173 \u012fmon\u0117s numatomas kitu metu pelno mokestis. Kad pamatytumete terminus iki kada ir kokia sum\u0105 tur\u0117site mok\u0117ti, paspauskite ant Se bel\u00f8p og betalingsfrister.\u00a0<\/p><p><strong>D\u0116MESIO:<\/strong> pelno mokestis, kad ir skai\u010diuojamas kaip nuo J\u016bs\u0173 ENK, bet tai yra J\u016bs\u0173 asmeninis mokestis valstybei, tod\u0117l j\u012f pervesti reikia i\u0161 priva\u010dios savo s\u0105skaitos, o ne i\u0161 \u012fmon\u0117s.\u00a0\u00a0<\/p><p>\u00a0<\/p><p>Visk\u0105 pasitikrinus tiek \u012fmon\u0117s dal\u012f, tiek savo asmenin\u0119, spauskite <strong>Send inn endringer.<\/strong><\/p><p><strong>NAUDINGA \u017dINOTI:<\/strong> kad pelno mokes\u010dio viet\u0105 mokes\u010di\u0173 kortel\u0117je galite keisti kiek tik norite kart\u0173 per metus ir vis bus perskai\u010diuojamas mokamas avansinis pelno mokestis. Paskutin\u0117 keitimo data yra Gruodzio prad\u017eia.<\/p><p><em><strong>M\u016bs\u0173 rekomendacija:<\/strong><\/em> met\u0173 prad\u017eioje nusirodykite labai nedidel\u012f pelna, tada bus lengviau per pirmus pus\u0119 met\u0173 tiek sukaupti pinig\u0173 tam mokes\u010diui sumok\u0117ti, tiek ir jau \u017einosite ma\u017edaug kiek \u010dia to pelno realaus gali b\u016bti \u0161iemet, o tada met\u0173 viduryje pasikoreguokite.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"as-pelno-mokestis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"as-pelno-mokestis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Viskas apie pelno mokest\u012f AS <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"pelnas-dividendai as-pelno-mokestis\" class=\"elementor-element elementor-element-f0b5ab0 e-con-full e-flex e-con e-child\" data-id=\"f0b5ab0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a5cf0a elementor-widget elementor-widget-text-editor\" data-id=\"4a5cf0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span id=\"docs-internal-guid-73c862ef-7fff-33d9-1502-dfce25210d10\"><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">Pirmais metais AS moka pelno mokest\u012f po metin\u0117s deklaracijos kitais metais, nes neturi jokios buhalterin\u0117s istorijos. Pelno mokestis 22%. Sekan\u010diais metais, jei AS tur\u0117jo praeitais metais pelno, jau mokamas avansinis pelno mokestis paskai\u010diuotas pagal pra\u0117jusius metus.<\/span><\/span><\/p><p><span id=\"docs-internal-guid-73c862ef-7fff-33d9-1502-dfce25210d10\"><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><em>Pavyzd\u017eiui<\/em>, BYGG AS \u012fsteigta 2022 metais ir tur\u0117jo pelno 100 000kr, tai 2023 metais \u012fmon\u0117 mok\u0117s 22 000kr pelno mokest\u012f Bir\u017eelio-Rugpj\u016b\u010dio m\u0117nes\u012f (s\u0105skaita ateina <\/span><a href=\"http:\/\/altinn.no\">\u012f <span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #1155cc; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space-collapse: preserve;\">altinn.no<\/span><\/a><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">). Tais pa\u010diais metais apie Spalio m\u0117nes\u012f \u012fmon\u0117 gaus avansin\u012f pelno mokest\u012f, kuris bus lygus 11 000kr, t.y. pusei pra\u0117jusi\u0173 met\u0173 pelno mokes\u010diui. Nes yra numanoma, kad \u012fmon\u0117 galb\u016bt v\u0117l u\u017edirbs tok\u012f peln\u0105, kaip buvo 2022 metais ir tod\u0117l pra\u0161oma susimok\u0117ti avansu.<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><\/span><\/p><p><span id=\"docs-internal-guid-73c862ef-7fff-33d9-1502-dfce25210d10\"><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\">Jei \u012fmon\u0117 2023 metais visgi netur\u0117s pelno, bet nuostol\u012f, tuomet tas avansinis mokestis bus arba gr\u0105\u017einamas arba padengiamas su kitais mokes\u010diais. Praktikoje labai retai nutinka, kad avansinis mokestis gr\u0105\u017einamas ar padengiamas, da\u017eniausiai jis tiesiog <em>&#8222;kabo ore&#8221;<\/em> iki kol \u012fmon\u0117 v\u0117l tur\u0117s pelno ir tada padengiamas dalinai tas mokestis.<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; color: #000000; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; vertical-align: baseline; white-space-collapse: preserve;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"dividendai\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"dividendai\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Dividendai <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"pelnas-dividendai dividendai\" class=\"elementor-element elementor-element-551ed95 e-con-full e-flex e-con e-child\" data-id=\"551ed95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d12706f elementor-widget elementor-widget-text-editor\" data-id=\"d12706f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dividentai (utbytte) yra i\u0161mokama tada, kai \u012fmon\u0117 tur\u0117jo pelno. Tai susidaro pelnas, tada paskai\u010diuojamas pelno mokestis ir <span style=\"text-decoration: underline;\">tik tada<\/span> galima \u017ei\u016br\u0117ti, kiek liko ir galima i\u0161simok\u0117ti dividendus.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Dividendus turi \u012fmon\u0117 pasitvirtiti valdybos susirinkime (generalforsamling) ir i\u0161mok\u0117ti per einamuosius metus, t.y. iki met\u0173 galo.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Nuo dividend\u0173 yra nuskai\u010diuojamas SKATT, t.y. asmens, kuris gauna dividendus, mokes\u010diai (lietuvi\u0161kai b\u016bt\u0173 GPM arba asmens pelno mokestis). Atkreipkite d\u0117mes\u012f, kad \u0161\u012f mokest\u012f turi asmuo, kuris gavo dividendus pats susimok\u0117ti po savo metin\u0117s deklaracijos kitais metais. Nepamir\u0161ti ir deklaruoti savo asmenin\u0117je deklaracijoje t\u0173 gaut\u0173 dividend\u0173.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Formul\u0117, kaip apsiskai\u010diuoti, kiek i\u0161 i\u0161mokam\u0173 dividend\u0173 gausite \u012f rankas:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"><i>Pavyd\u017eiui <\/i>norite i\u0161simoketi 100 000kr dividend\u0173. Tai pvz 2024 metais (naujas koeficientas yra tvirtinamas kasmet, tod\u0117l reikia pasi\u017ei\u016br\u0117ti\u00a0<\/span><a href=\"https:\/\/www.skatteetaten.no\/satser\/faktor-for-oppjustering-av-gevinsttap-eller-utbytte-pa-aksjer\/\" target=\"_blank\" rel=\"noopener\">\u010dia<\/a><span style=\"font-weight: 400;\">) \u0161i\u0105 sum\u0105 dauginate i\u0161 koeficiento 1,72.<\/span><\/p><p><span style=\"font-weight: 400;\">100 000kr * 1,72 = 172 000kr<\/span><\/p><p><span style=\"font-weight: 400;\">172 000 * 22% (pelno mokestis)\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">= 37 840kr<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">Taigi SKATT nuo 100 000kr bus 37 840kr. Tiek turite atsid\u0117ti, nes reikes susimok\u0117ti po pajamu deklaravimo kitais metais.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"akcijos\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"akcijos\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Akcij\u0173 pardavimas <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"akcijos\" class=\"elementor-element elementor-element-f729aeb e-con-full e-flex e-con e-child\" data-id=\"f729aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c5e47f elementor-widget elementor-widget-n-accordion\" data-id=\"5c5e47f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"imones-pirkimas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"imones-pirkimas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Noriu pirkti jau \u012fsteigt\u0105 \u012fmon\u0119, k\u0105 turiu \u017einoti? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"akcijos imones-pirkimas\" class=\"elementor-element elementor-element-af321a0 e-con-full e-flex e-con e-child\" data-id=\"af321a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eeda843 elementor-widget elementor-widget-text-editor\" data-id=\"eeda843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">rekomenduojame kreiptis \u012f pasirinkt\u0105 buhalterin\u0119 \u012fmon\u0119, kad \u0161i pad\u0117t\u0173 sutvarkyti visus dokumentus.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\"> Svarbu patikrinti:<\/span><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Ar \u012fmon\u0117 tikrai priklauso tam savininkui<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Ar \u012fmon\u0117 neturi \u012fsiskolinim\u0173 mokes\u010di\u0173 inspekcijai (attest)<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Ar \u012fmon\u0117 turi turto, paskol\u0173, neapmok\u0117t\u0173 s\u0105skait\u0173<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2022 Ar \u012fmonei nei\u0161keltas bankrotas<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Visa tai paprastai suteikia parduodamos \u012fmon\u0117s buhalter\u0117.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Jei viskas gerai, tada pasira\u0161oma akcij\u0173 pirkimo pardavimo sutartis (aksjesalg sluttseddel). Pirk\u0117jas sumoka pardav\u0117jui nustatyt\u0105 sutartyje sum\u0105 \u012f sutartyje nurodyta priva\u010di\u0105 akcij\u0173 pardav\u0117jo s\u0105skait\u0105. <\/span><\/p><p><span style=\"font-weight: 400;\"><em>D\u0117m\u0117sio:<\/em> labai klaidinga galvoti, kad akcijas parduoda \u012fmon\u0117. Jeigu \u012fmon\u0117s akcijos priklauso priva\u010diam asmeniui, tai ir pavedim\u0105 akcij\u0173 pirkimui ir darome priva\u010diam asmeniui, nes perkame jo privat\u0173 turt\u0105 &#8211; akcijas. <\/span><\/p><p><span style=\"font-weight: 400;\">Atsiun\u010diatr pavedimo kopij\u0105. Tuomet registr\u0173 centre yra pakei\u010diamas akcinink\u0173 registras ir perduodamos visos sutartyje nurodytos s\u0105skaitos, prisijungimai, domenai ir kt informacija.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">ir tik po to seka \u012fmon\u0117s pavadinimo ir veiklos srities keitimas.\u00a0 Visas procesas gali u\u017etrukt nuo 2 savai\u010di\u0173i iki 2 m\u0117nesi\u0173 (priklausomai nuo sezono).<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"akciju-pardavimas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"akciju-pardavimas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> U\u017e kiek galiu parduoti savo akcijas? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"akcijos akciju-pardavimas\" class=\"elementor-element elementor-element-a30197c e-con-full e-flex e-con e-child\" data-id=\"a30197c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6582805 elementor-widget elementor-widget-text-editor\" data-id=\"6582805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">u\u017e kiek tik norite. Bet turite \u012fsivertinti ar \u012fmon\u0117 i\u0161 tikr\u0173j\u0173 turi vert\u0119. Pvz, jei \u012fmon\u0117 dirbo s\u0117kmingai ir pelningai statyb\u0173 sektoriuje, perkan\u010diamajam gali b\u016bti aktualu toki\u0105 \u012fmon\u0119 pirkti su gera finansine istorija, kad gal\u0117t\u0173 gauti didesnius u\u017esakymus, kreditus ir pan. Ta\u010diau, jei \u012fmon\u0117 visi\u0161kai tu\u0161\u010dia, s\u0105skaitose nuliai, tai \u012fmon\u0117s vert\u0117 ir yra prakti\u0161kai nulin\u0117. I\u0161 esm\u0117s pirk\u0117jas sutaupo tik steigimo ka\u0161tus, t.y. 2250kr registr\u0173 centrui, buhalteri\u0173 paslaugas ir neturi \u012fne\u0161ti pradinio \u012fna\u0161o. Pagreitina \u0161iek tiek proces\u0105, nei steigiant i\u0161 naujo. \u012eprastai AS pardavimo kainos svyruoja nuo 2000kr iki 30 000kr (jei \u012fmon\u0117s s\u0117skaitoje yra pinig\u0173).<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"automobilis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"automobilis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Automobilis <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"automobilis\" class=\"elementor-element elementor-element-c26a8c5 e-con-full e-flex e-con e-child\" data-id=\"c26a8c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1424b95 elementor-widget elementor-widget-n-accordion\" data-id=\"1424b95\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"privatus-automobilis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"privatus-automobilis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Noriu naudoti privat\u0173 automobil\u012f \u012fmon\u0117s reikm\u0117ms <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis privatus-automobilis\" class=\"elementor-element elementor-element-b81fcad e-con-full e-flex e-con e-child\" data-id=\"b81fcad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13b92f7 elementor-widget elementor-widget-text-editor\" data-id=\"13b92f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Jei privatus savininko automobilis nenaudojamas tiek, kad b\u016bt\u0173 laikomas kaip veiklos priemon\u0117 versle (papildomas pajamas padedan\u010diu generuoti objektu), jis laikomas asmeniniu automobiliu ir tada jokie atskaitymai netaikomi.\u00a0<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Jei visgi automobilis naudojamas papildomoms kronoms u\u017edirbti, tai \u012f i\u0161laidas gali b\u016bti \u012ftraukiama pagal nuva\u017eiuot\u0173 kilometr\u0173 skai\u010di\u0173 padauginus i\u0161 metinio vertinimo taisykl\u0117se nustatyto kilometro tarifo. I\u0161skaitymo tarifas yra 3,50 NOK u\u017e km u\u017e 2023 m. Taip pat yra atskaitomi u\u017e keleivius, va\u017eiavim\u0105 mi\u0161ko ir statybos keliais bei priekab\u0173 pa\u0161alpas bei \u012frangos ir med\u017eiag\u0173 ve\u017eim\u0105.<\/span><\/p><ul style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\"><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">U\u017e keleivius pridedama papildomai 1,00 NOK u\u017e kilometr\u0105 vienam keleiviui.\u00a0<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">U\u017e va\u017eiavim\u0105 mi\u0161ko ir statybos keliais pridedama papildomai 1,00 NOK u\u017e kilometr\u0105<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 12pt;\" role=\"presentation\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">U\u017e \u012frangos ir med\u017eiag\u0173, kurias d\u0117l savo svorio ir (arba) pob\u016bd\u017eio n\u0117ra nat\u016bralu d\u0117ti \u012f baga\u017eo skyri\u0173 ar ant stogo baga\u017ein\u0117s, pasi\u0117mim\u0105 su savimi, pridedama papildomai 1,00 NOK u\u017e kilometr\u0105 (pvz., priekaba).<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: italic; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">D\u0117mesio<\/span><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">: svarbu tur\u0117ti viso to \u012frodymus, pvz nuotraukas, para\u0161us i\u0161 keleivi\u0173 kiekvienai kelionei ir pan.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Papildomai galima pristatyti i\u0161laidas u\u017e automobili\u0173 stov\u0117jim\u0105, rinkliavas, keltus ir pana\u0161ias i\u0161laidas, jei jos yra susijusios su \u012fmon\u0117s veikla ar d\u0117l jos patirtomis i\u0161laidomis.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Nuva\u017eiuojamas atstumas vienam automobiliui paprastai negali vir\u0161yti 6000 km per metus. I\u0161imtys taikomos, jei rida per metus nety\u010dia vir\u0161ija 6000 km, bet kur ji buvo ma\u017eesn\u0117 nei ankstesniais metais ir tikimasi, kad bus ma\u017eesn\u0117 ir v\u0117lesniais metais.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Kiekvienam kilometrui, keli\u0173 mokes\u010diui ar pan reikia pildyti Kelioni\u0173 lapus (kj\u00f8rebok). Kitu atveju atskaitymai yra nelegal\u016bs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"automobilio-perrasymas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"automobilio-perrasymas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Noriu persira\u0161yti\/parduoti nuosav\u0105 automobil\u012f ant \u012fmon\u0117s vardo <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis automobilio-perrasymas\" class=\"elementor-element elementor-element-fc1216a e-con-full e-flex e-con e-child\" data-id=\"fc1216a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc18ae4 elementor-widget elementor-widget-text-editor\" data-id=\"cc18ae4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Jei turite ENK<\/strong>, parduoti automobilio i\u0161 sav\u0119s savo ENK negalite. Nes ENK ir J\u016bs laikomi vienu vienetu. K\u0105 tokiu atveju daryti: susisiekite su buhalteriu, kad J\u016bs\u0173 privat\u0173 automobil\u012f \u012ftraukt\u0173 \u012f \u012fmon\u0117s balans\u0105. T.y. automobilis taps \u012fmon\u0117s turtu ir J\u016bs gal\u0117site j\u012f naudoti TIK \u012fmon\u0117s veikloje. <span style=\"text-decoration: underline;\"><em>Atsargiai<\/em><\/span> su tais perra\u0161ymais, jei turite tik vien\u0105 automobil\u012f, kuris Jums ar J\u016bs\u0173 \u0161eimai priklauso. Nes mokes\u010di\u0173 inspekcija gali reikalauti \u012frodyti, kad J\u016bs \u012f parduotuv\u0119 ar vaikus \u012f dar\u017eel\u012f vedate p\u0117\u0161kute, o ne su tuo \u012fmon\u0117s automobiliu ve\u017eate. Yra buv\u0119 atvej\u0173, kai kiti \u017emon\u0117s raportuoja su nuotraukomis mokes\u010di\u0173 inspekcijai automobili\u0173 foto, kur pvz atve\u017e\u0117 vaik\u0105 \u012f dar\u017eel\u012f su reklamomis apklijuotu automobiliu. Net jei dar\u017eelis pakeliui \u012f darb\u0105, vis tiek negalite to daryti.\u00a0<\/p><p><strong>Jei turite AS<\/strong>, tuomet turite u\u017e proting\u0105 kain\u0105 parduoti automobil\u012f savo AS.\u00a0<\/p><p>Abiem atvejais reikia protingos kainos. <strong>Kaip ji nustatoma?<\/strong> Einama \u012f <a href=\"http:\/\/www.finn.no\">www.finn.no<\/a> ir ten surandami ma\u017eiausiai <strong>3<\/strong> vienetai skelbim\u0173 pana\u0161iame regione parduodam\u0173 su pana\u0161ia RIDA J\u016bs\u0173 modelio ir met\u0173 automobili\u0173 skelbimai. Jie yra is\u0161augojami .pdf formatu kaip \u012frodymas, pagal k\u0105 buvo nustatyta protinga perra\u0161ymo\/pardavimo kaina.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"darbuotoju-automobilis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"darbuotoju-automobilis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Darbuotojai naudojasi savo automobiliu darbo metu. Kas jiems u\u017e tai priklauso? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis darbuotoju-automobilis\" class=\"elementor-element elementor-element-2dd7227 e-con-full e-flex e-con e-child\" data-id=\"2dd7227\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b3da4f elementor-widget elementor-widget-text-editor\" data-id=\"9b3da4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Darbuotojams kompensuojama u\u017e prava\u017eiuotus kilometrus ir i\u0161laidas patirtas d\u0117l \u012fmon\u0117s veiklos pagal pristatytmus kvittus, fakt\u016bras bei kelion\u0117s lapus. Paprastai 3,5kr u\u017e prava\u017eiuot\u0105 km. \u017di\u016br\u0117ti papildoma informacij\u0105 klausime: <em>Noriu naudoti privat\u0173 automobil\u012f \u012fmon\u0117s reikm\u0117ms.<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"enk-kilometru-nurasymas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"enk-kilometru-nurasymas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Ar ENK tur\u0117tojas gali nusira\u0161yti \u012f i\u0161laidas daugiu prava\u017eiuot\u0173 kilometr\u0173 nei 6000km? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis enk-kilometru-nurasymas\" class=\"elementor-element elementor-element-c10bef9 e-con-full e-flex e-con e-child\" data-id=\"c10bef9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62fa069 elementor-widget elementor-widget-text-editor\" data-id=\"62fa069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">I\u0161skaitymai pagal tarif\u0105 (3,5kr\/km) daugeliu atvej\u0173 gali b\u016bti didelis prana\u0161umas, palyginti su faktini\u0173 i\u0161laid\u0173 atskaitymais. Taip yra tod\u0117l, kad faktin\u0117s i\u0161laidos da\u017eniausiai turi b\u016bti ma\u017einamos asmeniniam naudojimui (75 % i\u0161laid\u0173 gr\u0105\u017einama atgal ir ne\u012ftraukiama \u012f i\u0161laidas), o tai da\u017enai rei\u0161kia, kad atskaitymas yra ma\u017eesnis nei naudojant tarif\u0105. Jei mokes\u010di\u0173 mok\u0117tojas per individualius metus versle nuva\u017eiuoja daugiau nei 6000 km, ta\u010diau tam naudoja skirtingus automobilius, automobiliai nebus priskiriami \u012fmon\u0117s automobiliams, jei su kiekvienu automobiliu nuva\u017eiuoja ma\u017eiau nei 6000 km. Taigi atskaitymai gali b\u016bti atliekami pagal tarif\u0105, net jei bendras prava\u017eiavimas su skirtingais automobiliais vir\u0161ija 6 000 km. Tokiais atvejais ypa\u010d svarbu tur\u0117ti ger\u0105 automobili\u0173 naudojimo dokumentacij\u0105.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"asmeninio-automobilio-nuoma\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"asmeninio-automobilio-nuoma\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Noriu nuomoti savo asmenin\u012f automobil\u012f savo AS <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis asmeninio-automobilio-nuoma\" class=\"elementor-element elementor-element-d8c45c8 e-con-full e-flex e-con e-child\" data-id=\"d8c45c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76de841 elementor-widget elementor-widget-text-editor\" data-id=\"76de841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Turite pasira\u0161yti nuomos sutart\u012f tarp sav\u0119s ir savo AS.\u00a0<\/p><p>Tokiam nuomojamam automobiliui leid\u017eiama traukti visas jo i\u0161laidas \u012f \u012fmon\u0117s atskaitomas i\u0161laidas nuo tos datos, kada automobilis prad\u0117tas naudoti. Ta\u010diau reikia pamin\u0117ti svarb\u0173 dalyk\u0105, apie kur\u012f da\u017enas bandydamas i\u0161laidas nura\u0161yti \u012fmonei pamir\u0161ta &#8211; pinigai gauti u\u017e auto nuom\u0105 tampa J\u016bs\u0173 kaip asmens PAJAMOS. O tai rei\u0161kia, kad met\u0173 gale per deklaracij\u0105 prival\u0117site \u012ftraukti u\u017edirbtas pajamas ir nuo j\u0173 susimok\u0117ti mokes\u010dius.\u00a0<\/p><p>Tod\u0117l labai svarbu gale dienos pagalvoti, kas labiau apsimoka.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"keliones-lapai\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"keliones-lapai\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kelion\u0117s lapai \/ kj\u00f8rebok  <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis keliones-lapai\" class=\"elementor-element elementor-element-caf3516 e-con-full e-flex e-con e-child\" data-id=\"caf3516\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-723fd02 elementor-widget elementor-widget-text-editor\" data-id=\"723fd02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Kelion\u0117s lapuose turi b\u016bti nuolat ir kasdien \u012fra\u0161omas automobilio naudojimas:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pradinis ta\u0161kas \u0161iandieniniam vairavimui &#8211; nuo kur prad\u0117ta va\u017eiuoti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">kurioje \u012fmon\u0117je, statybviet\u0117je ar pan. apsilankyta<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">kur baig\u0117si kelion\u0117<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">rida pagal odometr\u0105<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bendras kilometr\u0173 skai\u010dius turi b\u016bti skaitomas i\u0161 odometro bent kas m\u0117nes\u012f. Jei automobiliu naudojasi keli asmenys, tai b\u016bt\u0173 privalumas, jei \u012fra\u0161e b\u016bt\u0173 ir informacija apie tai, kas vairavo automobil\u012f \u012fvairiose kelion\u0117se.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kj\u00f8rebok pavyzd\u012f galite atsi\u0173sti \u010dia:&nbsp;<\/span><a href=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/Kjorebok-mal.xlsx\" style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align); background-color: rgb(255, 255, 255);\">Kj\u00f8rebok mal<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"elektromobilis\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"elektromobilis\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Elektromobilis <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis elektromobilis\" class=\"elementor-element elementor-element-46bc398 e-con-full e-flex e-con e-child\" data-id=\"46bc398\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-607dafb elementor-widget elementor-widget-text-editor\" data-id=\"607dafb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Papildomas i\u0161laidas u\u017e elektr\u0105 d\u0117l to, kad darbuotojas darbdavio automobil\u012f krauna namuose, darbdavys gali apmok\u0117ti neapmokestindamas papildomai darbuotojo. Jei papildom\u0173 i\u0161laid\u0173 negalima dokumentuoti naudojant atskir\u0105 skaitikl\u012f ir pan., kaina turi b\u016bti nustatyta remiantis bendru sprendimu tarp darbuotojo ir darbdavio. I\u0161laid\u0173 tikimyb\u0117 kraunant namuose nustatoma pagal gamintojo rekomendacijas. D\u0117l vidutini\u0173 s\u0105naud\u0173 100 km reik\u0117t\u0173 kreiptis \u012f automobili\u0173 pardav\u0117j\u0105. Kitais atvejais darbuotojas pristato kvit\u0105, kuriame nurodoma, kad did\u017eioji dalis \u012fkrovimo vyksta vie\u0161ose \u012fkrovimo stotel\u0117se\/greito \u012fkrovimo stotel\u0117se.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"naudoto-automobilio-pardavimas\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"naudoto-automobilio-pardavimas\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Naudoto \u012fmon\u0117s automobilio pardavimas. Kaip teisingai tai padaryti? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"automobilis naudoto-automobilio-pardavimas\" class=\"elementor-element elementor-element-fb38c52 e-con-full e-flex e-con e-child\" data-id=\"fb38c52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4b6ae9 elementor-widget elementor-widget-text-editor\" data-id=\"a4b6ae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Naudotiems automobiliams <strong>netaikomas prid\u0117tin\u0117s vert\u0117s mokestis (MVA)<\/strong>. J\u016bs, kaip \u012fmon\u0117, pirmiausiai susisiekite su savo buhalteriu, kad pasakyt\u0173, kokia automobilio likutin\u0117 vert\u0117 po nusid\u0117v\u0117jimo tai dienai. Tada \u017einosite ar pardavus automobil\u012f patirsite nuostol\u012f, ar peln\u0105. Automobilio pardavimo kaina turi b\u016bti protinga. Apie protingas kainas skaitykite pla\u010diau: <em>Noriu persira\u0161yti\/parduoti nuosav\u0105 automobil\u012f \u012fmon\u0117s reikm\u0117ms.<\/em><\/p><p>Tuomet, kai jau randate pirk\u0117j\u0105, turite pasira\u0161yti pirkimo pardavimo sutart\u012f, kurioje butinai turite nurodyti \u012fmon\u0117s rekvizitus, automobilio model\u012f, metus, rida, valstybinius numerius, sum\u0105 u\u017e kuri\u0105 parduodate ir \u012fmon\u0117s atsiskaitom\u0105j\u0105 s\u0105skait\u0105, \u012f kuri\u0105 pirk\u0117jas turi pervesti pinigus.\u00a0<\/p><p>\u0160ablon\u0105 pirkimo pardavimo sutarties galite rasti \u010cI: <a href=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2024\/12\/Bil-kjope-kontrakt.pdf\">Bil kj\u00f8pe kontrakt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"islaidos\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"islaidos\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u012emon\u0117s i\u0161laidos - kas galime? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1189)\"><path d=\"M6.99188 2.29301C6.95046 2.3317 6.90746 2.37039 6.86604 2.41114C5.07187 4.17642 3.2777 5.94171 1.483 7.70647C1.37237 7.81532 1.25545 8.00051 1.1422 8C1.02895 7.99948 0.915177 7.81171 0.804025 7.70338C0.557601 7.46299 0.316945 7.21744 0.066327 6.9822C-0.021232 6.89966 -0.0228049 6.8522 0.0658027 6.76915C0.321139 6.52927 0.567039 6.2796 0.817132 6.03405C2.82889 4.05468 4.8417 2.07686 6.84926 0.0933691C6.97457 -0.0304383 7.03801 -0.0325011 7.16437 0.0928536C9.40787 2.30848 11.655 4.51947 13.9069 6.72685C14.0286 6.84601 14.0349 6.90637 13.9075 7.02399C13.5971 7.30977 13.2987 7.60794 13.0051 7.91024C12.9034 8.01496 12.8473 8.02682 12.7356 7.9154C12.02 7.1999 11.2954 6.49265 10.5739 5.78282C9.43147 4.65876 8.28953 3.53469 7.14655 2.41217C7.10198 2.36832 7.06842 2.30797 6.9924 2.29352L6.99188 2.29301Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1189\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(0 8) rotate(-90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\"><g clip-path=\"url(#clip0_113_1185)\"><path d=\"M7.00812 5.70699C7.04954 5.6683 7.09254 5.62961 7.13396 5.58886C8.92813 3.82358 10.7223 2.05829 12.517 0.293527C12.6276 0.18468 12.7445 -0.000514842 12.8578 1.02549e-06C12.971 0.000516893 13.0848 0.188291 13.196 0.296622C13.4424 0.537014 13.6831 0.782565 13.9337 1.0178C14.0212 1.10034 14.0228 1.1478 13.9342 1.23085C13.6789 1.47073 13.433 1.7204 13.1829 1.96595C11.1711 3.94532 9.1583 5.92314 7.15074 7.90663C7.02543 8.03044 6.96199 8.0325 6.83563 7.90715C4.59213 5.69152 2.34495 3.48053 0.0930604 1.27315C-0.0285788 1.15399 -0.0348711 1.09363 0.0925359 0.976013C0.402925 0.690225 0.701255 0.392056 0.994866 0.0897606C1.09658 -0.0149595 1.15268 -0.0268244 1.26436 0.084602C1.98004 0.800104 2.70463 1.50735 3.42607 2.21718C4.56853 3.34124 5.71047 4.46531 6.85345 5.58783C6.89802 5.63168 6.93158 5.69203 7.0076 5.70648L7.00812 5.70699Z\" fill=\"#162D50\"><\/path><\/g><defs><clippath id=\"clip0_113_1185\"><rect width=\"8\" height=\"14\" fill=\"white\" transform=\"translate(14) rotate(90)\"><\/rect><\/clippath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"islaidos\" class=\"elementor-element elementor-element-d8b6019 e-con-full e-flex e-con e-child\" data-id=\"d8b6019\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f77c88 elementor-widget elementor-widget-n-accordion\" data-id=\"4f77c88\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"pirkimas-is-privataus-asmens\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"pirkimas-is-privataus-asmens\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Ar galiu pirkti i\u0161 privataus asmens, finn.no. K\u0105 turiu \u017einoti? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"islaidos pirkimas-is-privataus-asmens\" class=\"elementor-element elementor-element-377a594 e-con-full e-flex e-con e-child\" data-id=\"377a594\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97d617d elementor-widget elementor-widget-text-editor\" data-id=\"97d617d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Taip, bet yra keletas taisykli\u0173. Turite i\u0161sisaugoti:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">skelbimo i\u0161 facebook,<\/span><a href=\"http:\/\/finn.no\"> <span style=\"font-weight: 400;\">finn.no<\/span><\/a><span style=\"font-weight: 400;\"> ar kt kopij\u0105 .pdf formatu (gali b\u016bti ir ekrano nuotrauka &#8211; screenshot)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pokalbio\/susira\u0161in\u0117jimo su pardav\u0117ju kopij\u0105<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Perkamo daikto vert\u0117 turi atitikti rinkos vert\u0119, kitaip tai laikoma pinig\u0173 plovimu.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">Jei perkate pavedimu, tuomet susira\u0161in\u0117jimo kopijoje turi matytis s\u0105skaitos nr, \u012f kuri\u0105 reikia pervesti mokest\u012f.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> jei perkate grynais pinigais, tada turite nuimti pinigus bankomate nuo \u012fmon\u0117s s\u0105skaitos, i\u0161saugoti pinig\u0173 nu\u0117mimo kvittuk\u0105 i\u0161 bankomato ir ant jo u\u017era\u0161yti prie\u017east\u012f, kod\u0117l pinigai buvo nuimti.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><p><span style=\"font-weight: 400;\">Jokioms perkamoms pad\u0117v\u0117toms prek\u0117ms n\u0117ra taikomas MVA. Jei pardav\u0117jas reikalauja MVA, tada jis turi i\u0161ra\u0161yti s\u0105skait\u0105 fakt\u016br\u0105.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> Jei atsiskaitote i\u0161 savo asmenin\u0117s s\u0105skaitos vippsu ar pavedimo principu, tada reikia vippsu pavedimo kopijos arba i\u0161 asmeninio banko transakcijos kopijos.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"pirkimas-su-imones-kortele\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"pirkimas-su-imones-kortele\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Kokias prekes galiu pirkti i\u0161 \u012fmon\u0117s kortel\u0117s? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"islaidos pirkimas-su-imones-kortele\" class=\"elementor-element elementor-element-d73a06e e-con-full e-flex e-con e-child\" data-id=\"d73a06e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f77fcf6 elementor-widget elementor-widget-text-editor\" data-id=\"f77fcf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u012e \u0161\u012f klausim\u0105 ne\u012fmanoma atsakyti pilnai. Tod\u0117l pateiksime bendram supratimui, kas yra \u012fmon\u0117s i\u0161laidos. Buhalterijoje nurodoma, kad i\u0161laidomis, kurios ma\u017eina peln\u0105, galima laikyti tik tokias i\u0161laidas, kuri\u0173 kiekviena i\u0161leista krona atne\u0161a papildom\u0105 kron\u0105 ar daugiau. T.y. galima pirkti visk\u0105, kas pad\u0117s u\u017edirbti daugiau.\u00a0<\/p><p>K\u016brybi\u0161kai pa\u017ei\u016br\u0117jus galima labai daug dalyk\u0173 pritempti prie atskaitom\u0173 i\u0161laid\u0173. <i>Pavyzd\u017eiui,<\/i> J\u016bs turite statyb\u0173 \u012fmon\u0119 ir nusipirkote oficial\u0173 kostium\u0105. Jei pirkimo kvitte galite para\u0161yti, kad kostiumas reikalingas verslo susitikimuose su dideli\u0173 \u012fmoni\u0173 atstovais, tai tikrai galima tok\u012f pirkin\u012f laikyti \u012fmon\u0117s i\u0161laidomis. Skalbimo milteliai? Kod\u0117l gi ne, juk darbo r\u016bbus gali reik\u0117ti skalbti. Jei turite patalpas, kurias nuomojasi \u012fmon\u0117, galite \u012ftraukti labai daug k\u0105: sofas, pledus, g\u0117les, kavos aparatus, kt buitn\u0119 technik\u0105, paveikslus, televizorius ir t.t.\u00a0<\/p><p>Svarbu \u012fsid\u0117m\u0117ti, kad perkant keistesn\u012f pirkin\u012f reikia para\u0161yti ant fakt\u016bros ar \u010dekio priera\u0161\u0105 su paai\u0161kinimu tiek buhalteriams, tiek mokes\u010di\u0173 inspekcijai angl\u0173 arba norveg\u0173 kalba, kam tai skirta, kokia to prasm\u0117. Tada niekas nesikabin\u0117s.\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"dovanos-darbuotojams\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"dovanos-darbuotojams\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Dovanos darbuotojams\/verslo klientams <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"islaidos dovanos-darbuotojams\" class=\"elementor-element elementor-element-c057123 e-con-full e-flex e-con e-child\" data-id=\"c057123\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b281471 elementor-widget elementor-widget-text-editor\" data-id=\"b281471\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Taip pat labai plati tema, bet trumpai b\u016bt\u0173 taip:<\/p><p><strong>Dovanos darbuotojams<\/strong><\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1704 size-full\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2023\/10\/Dovanos-darbuotojams.jpg\" alt=\"\" width=\"694\" height=\"310\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2023\/10\/Dovanos-darbuotojams.jpg 694w, https:\/\/riktigtall.no\/wp-content\/uploads\/2023\/10\/Dovanos-darbuotojams-300x134.jpg 300w\" sizes=\"(max-width: 694px) 100vw, 694px\" \/><\/p><p>svarbu pamin\u0117ti, kad darbuotojas neapmokestinamas gav\u0119s dovan\u0105, jeigu pavyzd\u017eiui,\u00a0 gauna dovan\u0173 kortel\u0119, kurios neina i\u0161keisti \u012f grynus pinigus. Jei jau keisti galima \u012f grynus pinigus, tada tokia dovana apmokestinama. Viskas, kas vir\u0161 dovan\u0173 rib\u0173 nurodyt\u0173 lentel\u0117je yra apmokestinama papildomai.<\/p><p>Kal\u0117d\u0173, Velyk\u0173, vasaros pabaigos\u00a0 ir kit\u0173 kalendorini\u0173 \u0161ven\u010di\u0173 dovanos negali vir\u0161yti 5000kr ir negali b\u016bti grynais pinigais. Turi b\u016bti kazkokia dovana, kuri negali b\u016bti paversta pinigais.\u00a0<\/p><p><strong>Dovanos verslo partneriams\/klientams<\/strong><\/p><p><span style=\"font-weight: 400;\">Ribos:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">jubiliejaus arba atminimo dovanos iki 4 000 NOK.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">kitos dovanos iki 5000 NOK per metus.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Tokiais atvejais taip pat yra s\u0105lyga, kad dovana turi b\u016bti sudaryta ne i\u0161 pinigini\u0173 sum\u0173.<\/span><\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1709 size-full\" src=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2023\/10\/Dovanos-klientams.jpg\" alt=\"\" width=\"665\" height=\"109\" srcset=\"https:\/\/riktigtall.no\/wp-content\/uploads\/2023\/10\/Dovanos-klientams.jpg 665w, https:\/\/riktigtall.no\/wp-content\/uploads\/2023\/10\/Dovanos-klientams-300x49.jpg 300w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/p><p><span style=\"font-weight: 400;\">Atkreipkite d\u0117mes\u012f, kad sumos limitai taikomi bendrai dovanoms, kurias darbuotojas gauna i\u0161 darbdavio ir tre\u010di\u0173j\u0173 \u0161ali\u0173. T.y. kad darbuotojas, jei gauna i\u0161 \u012fmon\u0117s kliento dovan\u0173 ir gauna i\u012f darbdavio dovan\u0173, jos sumuojasi.<\/span><\/p><p><span style=\"font-weight: 400;\">Dovanos verslo partneriams i\u0161 esm\u0117s n\u0117ra peln\u0105 ma\u017einan\u010dios i\u0161laidos. Paprastas d\u0117mesys, pavyzd\u017eiui, g\u0117l\u0117s, vynas ir kt. ne daugiau kaip 297 NOK, arba vainikas mirties atveju (neribotas kiekis), gali b\u016bti dovanojamas su mokes\u010di\u0173 lengvata &#8211; \u012ftraukiama \u012f i\u0161laidas, bet prid\u0117tin\u0117s vert\u0117s mokestis (MVA) atskaitomas tik u\u017e taip vadinam\u0105 nereik\u0161ming\u0105 vert\u0119, t. y. ne daugiau kaip 100 NOK dovanas.<\/span><\/p><p><span style=\"font-weight: 400;\">Atleidimas nuo mokes\u010di\u0173 taip pat taikomas jubiliejin\u0117ms arba atminimo dovanoms, kuri\u0173 vert\u0117 ne didesn\u0117 kaip 4 000 NOK, ir kitoms ne daugiau kaip 5 000 NOK dovanoms, kurias gav\u0117jas gauna i\u0161 verslo partneri\u0173. Sumos ribos taikomos visoms asmens gaunamoms dovanoms.<\/span><\/p><p><span style=\"font-weight: 400;\">Darbdavys privalo prane\u0161ti buhalteriui apie apmokestinam\u0105sias i\u0161mokas\/dovanas, kurias darbuotojas gauna i\u0161 verslo ry\u0161i\u0173 (klient\u0173 ir partneri\u0173). Tada buhalteris paskai\u010diuos mokes\u010dius ir darbdavio mokest\u012f.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u012emon\u0117s steigimas Ko reikia steigiant \u012fmon\u0119? Turite tur\u0117ti D arba ID numer\u012f, norvegi\u0161k\u0105 adres\u0105, kuriuo steigsite \u012fmon\u0119, \u012fmon\u0117s pavadinim\u0105 ir pradin\u012f \u012fna\u0161\u0105 (jei tai AS). Pla\u010diau galite pasitikrinti m\u016bs\u0173 sukurtose \u012fmoni\u0173 steigimo formose: ENK steigimas AS steigimas Neturiu ID\/D numerio, ar galiu \u012fsteigti \u012fmon\u0119? Taip, bet tam reikia si\u0173sti popierin\u0119 registracijos versij\u0105, kurios metu i\u0161kart [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-182","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DUK - RiktigTall<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/riktigtall.no\/no\/duk\/\" \/>\n<meta property=\"og:locale\" content=\"nb_NO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DUK - RiktigTall\" \/>\n<meta property=\"og:description\" content=\"\u012emon\u0117s steigimas Ko reikia steigiant \u012fmon\u0119? Turite tur\u0117ti D arba ID numer\u012f, norvegi\u0161k\u0105 adres\u0105, kuriuo steigsite \u012fmon\u0119, \u012fmon\u0117s pavadinim\u0105 ir pradin\u012f \u012fna\u0161\u0105 (jei tai AS). Pla\u010diau galite pasitikrinti m\u016bs\u0173 sukurtose \u012fmoni\u0173 steigimo formose: ENK steigimas AS steigimas Neturiu ID\/D numerio, ar galiu \u012fsteigti \u012fmon\u0119? 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