{"id":29789,"date":"2021-04-12T16:00:43","date_gmt":"2021-04-12T13:00:43","guid":{"rendered":"http:\/\/www.teise.pro\/?p=29789"},"modified":"2021-04-12T16:00:45","modified_gmt":"2021-04-12T13:00:45","slug":"ek-siulo-krizes-metu-es-platinamu-gyvybiskai-svarbiu-prekiu-ir-paslaugu-neapmokestinti-pvm","status":"publish","type":"post","link":"https:\/\/www.teise.pro\/index.php\/2021\/04\/12\/ek-siulo-krizes-metu-es-platinamu-gyvybiskai-svarbiu-prekiu-ir-paslaugu-neapmokestinti-pvm\/","title":{"rendered":"EK si\u016blo kriz\u0117s metu ES platinam\u0173 gyvybi\u0161kai svarbi\u0173 preki\u0173 ir paslaug\u0173 neapmokestinti PVM"},"content":{"rendered":"\n<p>\u0160iandien Europos Komisija&nbsp;<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/news\/commission-proposes-exempt-vital-goods-and-services-distributed-eu-times-crisis_en\" target=\"_blank\" rel=\"noreferrer noopener\">pasi\u016bl\u0117<\/a>&nbsp;neapmokestinti PVM preki\u0173 ir paslaug\u0173, kurias ji kartu su ES \u012fstaigomis ir agent\u016bromis kriz\u0117s metu teikia valstyb\u0117ms nar\u0117ms ir pilie\u010diams. \u0160is pasi\u016blymas teikiamas atsi\u017evelgiant \u012f koronaviruso pandemijos metu&nbsp;<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/covid-19-taxud-response_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u012fgyt\u0105 patirt\u012f<\/a>: ji, be kita ko, parod\u0117, kad vykdant vie\u0161uosius pirkimus d\u0117l PVM kai kurie sandoriai pabrangsta, tod\u0117l suma\u017e\u0117ja ribot\u0173 biud\u017eet\u0173 galimyb\u0117s. Tod\u0117l \u0161iandienos iniciatyva pad\u0117s padidinti reaguojant \u012f krizes (pavyzd\u017eiui, gaivalines nelaimes ir ekstremali\u0105sias visuomen\u0117s sveikatos situacijas) vie\u0161ajam interesui naudojam\u0173 ES l\u0117\u0161\u0173 veiksmingum\u0105. Be to, ji pad\u0117s sustiprinti ES lygmens nelaimi\u0173 ir krizi\u0173 valdymo organus, pavyzd\u017eiui, veikian\u010dius&nbsp;<a href=\"https:\/\/ec.europa.eu\/info\/sites\/info\/files\/state_of_the_union_2020_letter_of_intent_lt.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ES sveikatos s\u0105jungos<\/a>&nbsp;kontekste ir pagal ES civilin\u0117s saugos mechanizm\u0105.<\/p>\n\n\n\n<p>Kai \u012fsigalios naujos taisykl\u0117s, Komisija ir kitos ES agent\u016bros bei \u012fstaigos gal\u0117s prekes ir paslaugas, kuri\u0173 reikia per ekstremali\u0105sias situacijas ES, importuoti ir pirkti be PVM. Toki\u0173 preki\u0173 ir paslaug\u0173 gav\u0117jai gal\u0117t\u0173 b\u016bti valstyb\u0117s nar\u0117s arba tretieji subjektai, kaip antai nacionalin\u0117s vald\u017eios institucijos ar kitos \u012fstaigos (pavyzd\u017eiui, ligonin\u0117s, sveikatos prie\u017ei\u016bros ar reagavimo \u012f nelaimes nacionalin\u0117s institucijos). PVM si\u016bloma neapmokestinti, pavyzd\u017eiui, \u0161i\u0173 preki\u0173 ir paslaug\u0173:<\/p>\n\n\n\n<ul><li>diagnostini\u0173 tyrim\u0173, testavimo med\u017eiagos ir laboratorin\u0117s \u012frangos;<\/li><li>asmenin\u0117s apsaugos priemoni\u0173, pvz., pir\u0161tini\u0173, respiratori\u0173, kauki\u0173, chalat\u0173, dezinfekavimo produkt\u0173 ir \u012frangos;<\/li><li>palapini\u0173, gult\u0173, drabu\u017ei\u0173 ir maisto;<\/li><li>paie\u0161kos ir gelb\u0117jimo \u012frangos, sm\u0117lio mai\u0161\u0173, gelb\u0117jimosi liemeni\u0173 ir pripu\u010diam\u0173j\u0173 val\u010di\u0173;<\/li><li>antimikrobini\u0173 med\u017eiag\u0173 ir antibiotik\u0173, prie\u0161nuod\u017ei\u0173 kilus cheminei gr\u0117smei, gydymo nuo spindulinio pa\u017eeidimo priemoni\u0173, antitoksin\u0173, jodo table\u010di\u0173;<\/li><li>kraujo produkt\u0173 arba antik\u016bn\u0173;<\/li><li>radiacijos matuokli\u0173;<\/li><li>b\u016btin\u0173 produkt\u0173 k\u016brimo, gamybos ir pirkimo paslaug\u0173, mokslini\u0173 tyrim\u0173 ir inovacij\u0173 veiklos, strategini\u0173 produkt\u0173 atsarg\u0173 kaupimo; farmacijos srities licencij\u0173, karantino patalp\u0173, klinikini\u0173 tyrim\u0173, patalp\u0173 dezinfekavimo paslaug\u0173 ir t.&nbsp;t.<\/li><\/ul>\n\n\n\n<p>Dabar pasi\u016blymas d\u0117l teis\u0117s akto, kuriuo bus i\u0161 dalies pakeista&nbsp;<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LT\/ALL\/?uri=CELEX:32006L0112\" target=\"_blank\" rel=\"noreferrer noopener\">PVM direktyva<\/a>, bus pateiktas kitoms institucijoms: Europos Parlamentas d\u0117l jo pateiks savo nuomon\u0119, o Taryba j\u012f priims.<\/p>\n\n\n\n<p>Valstyb\u0117s nar\u0117s ne v\u0117liau kaip 2021&nbsp;m. baland\u017eio 30&nbsp;d. turi priimti ir paskelbti \u0161iai direktyvai \u012fgyvendinti b\u016btinus \u012fstatymus ir kitus teis\u0117s aktus. Tas nuostatas jos turi taikyti nuo 2021&nbsp;m. sausio 1&nbsp;d.<\/p>\n\n\n\n<p><em>Europos Komisijos informacija<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0160iandien Europos Komisija&nbsp;pasi\u016bl\u0117&nbsp;neapmokestinti PVM preki\u0173 ir paslaug\u0173, kurias ji kartu su ES \u012fstaigomis ir agent\u016bromis kriz\u0117s metu teikia valstyb\u0117ms nar\u0117ms ir pilie\u010diams. \u0160is pasi\u016blymas teikiamas atsi\u017evelgiant \u012f koronaviruso pandemijos metu&nbsp;\u012fgyt\u0105 patirt\u012f: ji, be kita ko, parod\u0117, kad vykdant vie\u0161uosius pirkimus d\u0117l PVM kai kurie sandoriai pabrangsta, tod\u0117l suma\u017e\u0117ja ribot\u0173 biud\u017eet\u0173 galimyb\u0117s. Tod\u0117l \u0161iandienos iniciatyva pad\u0117s &hellip;<\/p>\n","protected":false},"author":2,"featured_media":29790,"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":[2181,459,2264,274,299],"_links":{"self":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/29789"}],"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=29789"}],"version-history":[{"count":1,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/29789\/revisions"}],"predecessor-version":[{"id":29791,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/29789\/revisions\/29791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media\/29790"}],"wp:attachment":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media?parent=29789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/categories?post=29789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/tags?post=29789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}