{"id":5243,"date":"2025-05-24T13:01:50","date_gmt":"2025-05-24T11:01:50","guid":{"rendered":"https:\/\/ibservice.co.uk\/pajamu-mokescio-skaitmenizavimas-ka-reikia-zinoti-savarankiskai-dirbantiems\/"},"modified":"2025-05-24T13:12:58","modified_gmt":"2025-05-24T11:12:58","slug":"pajamu-mokescio-skaitmenizavimas-ka-reikia-zinoti-savarankiskai-dirbantiems","status":"publish","type":"post","link":"https:\/\/ibservice.co.uk\/lt\/pajamu-mokescio-skaitmenizavimas-ka-reikia-zinoti-savarankiskai-dirbantiems\/","title":{"rendered":"Pajam\u0173 mokes\u010dio skaitmenizavimas: k\u0105 reikia \u017einoti savaranki\u0161kai dirbantiems"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Jungtin\u0117s Karalyst\u0117s vyriausyb\u0117 kei\u010dia, kaip savaranki\u0161kai dirbantys asmenys ir nuomotojai pateikia informacij\u0105 apie savo pajam\u0173 mokest\u012f. Tai yra dalis platesn\u0117s iniciatyvos \u201eMaking Tax Digital\u201c (MTD), kurios tikslas \u2013 modernizuoti JK mokes\u010di\u0173 sistem\u0105, \u012fvedant skaitmenin\u0119 apskait\u0105 ir da\u017enesn\u012f ataskait\u0173 teikim\u0105. <\/p>\n\n<p class=\"wp-block-paragraph\">Nuo 2026 m. baland\u017eio m\u0117n. naujos MTD taisykl\u0117s bus taikomos visiems, kuri\u0173 metin\u0117s pajamos i\u0161 savaranki\u0161kos veiklos ar turto nuomos vir\u0161ija \u00a350 000. Nuo 2027 m. baland\u017eio jos bus taikomos ir tiems, kuri\u0173 pajamos siekia nuo \u00a330 000 iki \u00a350 000. Jei j\u016bs\u0173 pajamos ma\u017eesn\u0117s nei \u00a330 000, kol kas MTD netaikoma, ta\u010diau HMRC svarsto, kaip \u012ftraukti ma\u017eesnes pajamas gaunan\u010dius asmenis ateityje.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kas laikoma pajamomis?<br\/>\u012e MTD rib\u0105 \u012fskai\u010diuojamos tik pajamos i\u0161 savaranki\u0161kos veiklos ir turto. Tai vadinama tinkamomis pajamomis (angl. qualifying income). Kitos pajamos, pvz., i\u0161 darbo u\u017emokes\u010dio ar dividend\u0173, n\u0117ra \u012ftraukiamos.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kas pasikeis?<br\/>Vietoj to, kad kart\u0105 per metus pateiktum\u0117te metin\u0119 mokes\u010di\u0173 deklaracij\u0105 per Self Assessment, reik\u0117s:<br\/>&#8211; naudoti HMRC patvirtint\u0105 apskaitos programin\u0119 \u012frang\u0105 ir saugoti skaitmeninius \u012fra\u0161us apie pajamas ir i\u0161laidas,<br\/>&#8211; kas tris m\u0117nesius pateikti HMRC verslo pajam\u0173 ir i\u0161laid\u0173 suvestin\u0119,<br\/>&#8211; met\u0173 pabaigoje pateikti galutin\u0119 ataskait\u0105 su koregavimais (End of Period Statement),<br\/>&#8211; pateikti galutin\u0119 deklaracij\u0105 (Final Declaration), kuri pakeis \u012fprast\u0105 metin\u0119 mokes\u010di\u0173 deklaracij\u0105.<\/p>\n\n<p class=\"wp-block-paragraph\">Ketvir\u010di\u0173 ataskait\u0173 pateikimo terminai yra tokie:<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Quarter<\/td><td>Ataskaitinis laikotarpis<\/td><td>Pateikimo terminas<\/td><\/tr><tr><td>I<\/td><td>6 baland\u017eio \u2013 5 liepos<\/td><td>7 rugpj\u016b\u010dio<\/td><\/tr><tr><td>II<\/td><td>6 liepos \u2013 5 spalio<\/td><td>7 lapkri\u010dio<\/td><\/tr><tr><td>III<\/td><td>6 spalio \u2013 5 sausio<\/td><td>7 vasario<\/td><\/tr><tr><td>IV<\/td><td>6 sausio \u2013 5 baland\u017eio<\/td><td>7 gegu\u017e\u0117s<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Ar galiu prad\u0117ti anks\u010diau?<br\/>Taip. HMRC leid\u017eia savanori\u0161kai prisijungti prie MTD dar prie\u0161 tai tampant privalomu. Ankstyvieji naudotojai gali i\u0161bandyti sistem\u0105 ir priprasti prie naujos tvarkos.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ar yra i\u0161im\u010di\u0173?<br\/>Kai kurie asmenys gali b\u016bti atleisti nuo MTD naudojimo, ypa\u010d jei d\u0117l am\u017eiaus, negalios ar riboto skaitmeninio prieinamumo naudotis sistema b\u016bt\u0173 ne\u012fmanoma. Jei manote, kad tai taikoma jums, galime pad\u0117ti pateikti pra\u0161ym\u0105 d\u0117l i\u0161imties. <\/p>\n\n<p class=\"wp-block-paragraph\">Kas, jei nevykdysiu reikalavim\u0173?<br\/>HMRC taikys v\u0117lavimo ta\u0161k\u0173 sistem\u0105, pagal kuri\u0105 u\u017e pav\u0117luotus pateikimus arba reikalavim\u0173 nevykdym\u0105 gali b\u016bti taikomos pinigin\u0117s baudos. Tod\u0117l labai svarbu organizuotai pateikti duomenis laiku.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kaip mes galime pad\u0117ti<br\/>Daugeliui tai reik\u0161 poky\u010dius, kaip tvarkoma buhalterija. Popieriniai dokumentai ir skai\u010diuokl\u0117s nebetiks \u2013 reik\u0117s naudotis skaitmeniniais \u012frankiais arba apskaitos programomis, atitinkan\u010diomis HMRC reikalavimus.  <\/p>\n\n<p class=\"wp-block-paragraph\">IB Service Ltd padeda klientams pasiruo\u0161ti MTD:<br\/>&#8211; per\u017ei\u016brime j\u016bs\u0173 dabartin\u0119 apskaitos tvark\u0105,<br\/>&#8211; \u012fdiegiame tinkam\u0105 programin\u0119 \u012frang\u0105 ir apmokome naudotis,<br\/>&#8211; tvarkome j\u016bs\u0173 ketvirtines ataskaitas ir metinius pateikimus,<br\/>&#8211; teikiame nuolatin\u0119 pagalb\u0105, kad viskas vykt\u0173 skland\u017eiai.<\/p>\n\n<p class=\"wp-block-paragraph\">Jei nesate tikri, ar \u0161ie poky\u010diai jums taikomi, arba norite pasiruo\u0161ti i\u0161 anksto, susisiekite su mumis. I\u0161ankstinis pasirengimas pad\u0117s u\u017etikrinti skland\u0173 per\u0117jim\u0105. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jungtin\u0117s Karalyst\u0117s vyriausyb\u0117 kei\u010dia, kaip savaranki\u0161kai dirbantys asmenys ir nuomotojai pateikia informacij\u0105 apie savo pajam\u0173 mokest\u012f. Tai yra dalis platesn\u0117s iniciatyvos \u201eMaking Tax Digital\u201c (MTD), kurios tikslas \u2013 modernizuoti JK mokes\u010di\u0173 sistem\u0105, \u012fvedant skaitmenin\u0119 apskait\u0105 ir da\u017enesn\u012f ataskait\u0173 teikim\u0105. Nuo&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5236,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-5243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-straipsniai"],"acf":[],"_links":{"self":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts\/5243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/comments?post=5243"}],"version-history":[{"count":1,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts\/5243\/revisions"}],"predecessor-version":[{"id":5244,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts\/5243\/revisions\/5244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/media\/5236"}],"wp:attachment":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/media?parent=5243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/categories?post=5243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/tags?post=5243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}