{"id":29488,"date":"2021-03-25T11:21:19","date_gmt":"2021-03-25T08:21:19","guid":{"rendered":"http:\/\/www.teise.pro\/?p=29488"},"modified":"2021-03-25T11:21:21","modified_gmt":"2021-03-25T08:21:21","slug":"es-taryba-prieme-naujas-taisykles-kuriomis-siekiama-gerinti-administracini-bendradarbiavima-apmokestinimo-srityje","status":"publish","type":"post","link":"https:\/\/www.teise.pro\/index.php\/2021\/03\/25\/es-taryba-prieme-naujas-taisykles-kuriomis-siekiama-gerinti-administracini-bendradarbiavima-apmokestinimo-srityje\/","title":{"rendered":"ES Taryba pri\u0117m\u0117 naujas taisykles, kuriomis siekiama gerinti administracin\u012f bendradarbiavim\u0105 apmokestinimo srityje"},"content":{"rendered":"\n

ES Taryba pri\u0117m\u0117 naujas taisykles, kuriomis siekiama gerinti administracin\u012f bendradarbiavim\u0105 apmokestinimo srityje ir \u012fveikti skaitmenini\u0173 platform\u0173 ekonomikos keliamus i\u0161\u0161\u016bkius.<\/p>\n\n\n\n

Vis daugiau asmen\u0173 ir \u012fmoni\u0173 naudojasi skaitmenin\u0117mis platformomis prek\u0117ms parduoti arba paslaugoms teikti. Ta\u010diau apie per skaitmenines platformas u\u017edirbtas pajamas da\u017enai neprane\u0161ama ir mokes\u010diai nesumokami, ypa\u010d kai skaitmenin\u0117s platformos veikia keliose \u0161alyse. D\u0117l to valstyb\u0117s nar\u0117s praranda mokestines pajamas, o prekiautojams skaitmenin\u0117se platformose suteikiamas nes\u0105\u017einingas prana\u0161umas prie\u0161 tradicines \u012fmones.<\/p>\n\n\n\n

Direktyvos d\u0117l administracinio bendradarbiavimo apmokestinimo srityje pakeitimais siekiama \u0161\u012f klausim\u0105 i\u0161spr\u0119sti. Jais sukuriama prievol\u0117 skaitmenini\u0173 platform\u0173 operatoriams prane\u0161ti apie j\u0173 platformose pardav\u0117j\u0173 u\u017edirbtas pajamas, o valstyb\u0117ms nar\u0117ms \u2013 automati\u0161kai keistis \u0161ia informacija.<\/p>\n\n\n\n

Naujosios taisykl\u0117s taikomos skaitmenin\u0117ms platformoms, esan\u010dioms tiek ES, tiek u\u017e jos rib\u0173, ir bus taikomos nuo 2023\u00a0m. sausio 1\u00a0d. Jomis nacionaliniams mokes\u010di\u0173 administratoriams bus sudarytos galimyb\u0117s aptikti naudojantis skaitmenin\u0117mis platformomis gautas pajamas ir nustatyti atitinkamas mokestines prievoles. Skaitmenini\u0173 platform\u0173 operatoriams taip pat bus lengviau laikytis reikalavim\u0173, nes informacija bus teikiama tik vienoje valstyb\u0117je nar\u0117je pagal bendr\u0105 ES sistem\u0105.<\/p>\n\n\n\n

Kitais direktyvos d\u0117l administracinio bendradarbiavimo apmokestinimo srityje pakeitimais gerinami valstybi\u0173 nari\u0173 mokes\u010di\u0173 administratori\u0173 informacijos mainai ir bendradarbiavimas. Pavyzd\u017eiui, bus lengviau gauti informacijos apie mokes\u010di\u0173 mok\u0117toj\u0173 grupes. Taip pat bus patobulintos taisykl\u0117s d\u0117l vienalaiki\u0173 patikrinim\u0173 atlikimo ir galimybi\u0173 sudarymo pareig\u016bnams b\u016bti kitoje valstyb\u0117je nar\u0117je atliekant tyrim\u0105.<\/p>\n\n\n\n

Be to, naujosiomis taisykl\u0117mis nustatoma bendr\u0173 audit\u0173 sistema, kad juos gal\u0117t\u0173 atlikti dviej\u0173 ar daugiau valstybi\u0173 nari\u0173 kompetentingos institucijos. \u0160i sistema visose valstyb\u0117se nar\u0117se prad\u0117s veikti ne v\u0117liau kaip nuo 2024\u00a0m.<\/p>\n\n\n\n

Tarybos direktyva, kuria i\u0161 dalies kei\u010diama Direktyva\u00a02011\/16\/ES d\u0117l administracinio bendradarbiavimo apmokestinimo srityje<\/a><\/p>\n\n\n\n

ES Tarybos informacija<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

ES Taryba pri\u0117m\u0117 naujas taisykles, kuriomis siekiama gerinti administracin\u012f bendradarbiavim\u0105 apmokestinimo srityje ir \u012fveikti skaitmenini\u0173 platform\u0173 ekonomikos keliamus i\u0161\u0161\u016bkius. Vis daugiau asmen\u0173 ir \u012fmoni\u0173 naudojasi skaitmenin\u0117mis platformomis prek\u0117ms parduoti arba paslaugoms teikti. Ta\u010diau apie per skaitmenines platformas u\u017edirbtas pajamas da\u017enai neprane\u0161ama ir mokes\u010diai nesumokami, ypa\u010d kai skaitmenin\u0117s platformos veikia keliose \u0161alyse. D\u0117l to valstyb\u0117s nar\u0117s …<\/p>\n","protected":false},"author":2,"featured_media":29489,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":""},"categories":[27],"tags":[2633,429,109,274,2618],"_links":{"self":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/29488"}],"collection":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/comments?post=29488"}],"version-history":[{"count":1,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/29488\/revisions"}],"predecessor-version":[{"id":29490,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/29488\/revisions\/29490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media\/29489"}],"wp:attachment":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media?parent=29488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/categories?post=29488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/tags?post=29488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}