
{"id":224307,"date":"2021-04-12T13:54:02","date_gmt":"2021-04-12T13:54:02","guid":{"rendered":"https:\/\/127.0.0.1\/wiki\/amazon-vat-agreement\/"},"modified":"2021-04-12T13:54:02","modified_gmt":"2021-04-12T13:54:02","slug":"amazon-vat-agreement","status":"publish","type":"theme_wiki","link":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/","title":{"rendered":"\u201eAmazon\u201c PVM susitarimas"},"content":{"rendered":"<h2 class=\"theme-wp-block wp-block-heading gb-responsive-424808-identifier\">Koks yra \u201eAmazon\u201c PVM susitarimas?<\/h2><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-118474-identifier\">\u201eAmazon\u201c pardav\u0117j\u0173 PVM susitarimas tarnauja nustatyti, ar ir kiek rinka gali imti PVM u\u017e patirtas i\u0161laidas, tokias kaip m\u0117nesiniai pardav\u0117jo mokes\u010diai ir kitos \u201eAmazon\u201c paslaugos, tokios kaip <a href=\"https:\/\/www.sellerlogic.com\/en\/blog\/amazon-ppc-tips\/\" target=\"_blank\" rel=\"noreferrer noopener\">PPC reklama<\/a>.<\/p><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-486145-identifier\">Iki 2018 met\u0173 spalio visos s\u0105skaitos fakt\u016bros verslininkams i\u0161 Vokietijos buvo i\u0161ra\u0161omos \u201eAmazon Luxembourg\u201c. Jei \u201eAmazon\u201c pardav\u0117jas buvo registruotas mokes\u010diams Vokietijoje ir taip pat buvo \u012fved\u0119s savo PVM ID Pardav\u0117j\u0173 centre, \u201eAmazon\u201c i\u0161ra\u0161ydavo neapmokestinam\u0105 s\u0105skait\u0105 fakt\u016br\u0105, nurodydama taip vadinam\u0105 atvirk\u0161tinio apmokestinimo proced\u016br\u0105. Perduodant PVM atsakomyb\u0119 pardav\u0117jui, tai buvo atsi\u017evelgta \u012f PVM avansinio deklaravimo proces\u0105 Vokietijoje.<\/p><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-455470-identifier\">Kaip dalis restrukt\u016brizacijos \u201eAmazon\u201c, nuo 2018 met\u0173 spalio internetinis mil\u017einas i\u0161ra\u0161o s\u0105skaitas fakt\u016bras u\u017e paslaugas, susijusias su \u201eSponsored Ads\u201c, t. y. PPC kampanijomis, per vietines reklamos dukterines \u012fmones Jungtin\u0117je Karalyst\u0117je, Vokietijoje, Pranc\u016bzijoje, Ispanijoje ir Italijoje, nurodydamas PVM.<\/p><h2 class=\"theme-wp-block wp-block-heading gb-responsive-858953-identifier\">Koks poveikis yra PVM ID \u012fvedimui \u201eAmazon\u201c?<\/h2><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-797296-identifier\">Be registruoto PVM ID, \u201eAmazon\u201c ima 19% Vokietijos PVM u\u017e visas savo paslaugas. Tuo pa\u010diu pardav\u0117jas yra \u012fpareigotas sumok\u0117ti 19% PVM mokes\u010di\u0173 inspekcijai. PVM, sumok\u0117tas du kartus, negali b\u016bti gr\u0105\u017eintas.<\/p><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-88423-identifier\">Su registruotu PVM ID taikoma atvirk\u0161tinio apmokestinimo proced\u016bra. Internetiniam pardav\u0117jui tai rei\u0161kia, kad jis tiesiogiai deklaruoja PVM savo mokes\u010di\u0173 inspekcijai ir gali j\u012f atskaityti kaip \u012fvesties PVM.<\/p><h2 class=\"theme-wp-block wp-block-heading gb-responsive-282023-identifier\">Kokie yra \u201eAmazon\u201c PVM susitarimo terminai?<\/h2><h3 class=\"theme-wp-block wp-block-heading gb-responsive-409634-identifier\">Kas gali naudotis PVM susitarimu?<\/h3><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-894-identifier\">Jei internetinis pardav\u0117jas vykdo versl\u0105 vienoje i\u0161 \u017eemiau i\u0161vardyt\u0173 \u0161ali\u0173 ir turi mokes\u010di\u0173 numer\u012f i\u0161 tos \u0161alies mokes\u010di\u0173 institucijos, jis gali pateikti j\u012f \u201eAmazon\u201c per Pardav\u0117j\u0173 centr\u0105 ir taip sudaryti PVM susitarim\u0105 su \u201eAmazon\u201c.<\/p><h3 class=\"theme-wp-block wp-block-heading gb-responsive-909360-identifier\">Kurioms \u0161alims leid\u017eiama naudotis PVM susitarimu?<\/h3><p class=\"theme-wp-block is-style-default gb-responsive-309522-identifier\">\u201eAmazon\u201c priima PVM numerius i\u0161 \u0161i\u0173 \u0161ali\u0173:<\/p><div class=\"theme-block-list\"><ul class=\"theme-wp-block wp-block-list desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-737755-identifier\"><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-59043-identifier\">27 Europos S\u0105jungos valstybi\u0173 nari\u0173 (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-665375-identifier\">Jungtin\u0117 Karalyst\u0117 (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-50839-identifier\">Lichten\u0161teinas (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-60802-identifier\">Naujoji Zelandija (GST numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-158909-identifier\">Rusija (Valstybinis registracijos numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-99712-identifier\">\u0160veicarija (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-606674-identifier\">Australija (Australijos verslo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-174710-identifier\">Taivanas (Suvestinis verslo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-878601-identifier\">Serbija (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-432271-identifier\">Albanija (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-744838-identifier\">Baltarusija (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-97044-identifier\">Saudo Arabija (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-783036-identifier\">Jungtiniai Arab\u0173 Emyratai (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-712460-identifier\">Turkija (Mokes\u010di\u0173 identifikavimo numeris, VKN)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-63658-identifier\">Piet\u0173 Kor\u0117ja (Verslo registracijos numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-212175-identifier\">Kvebekas (Kvebeko pardavimo mokes\u010dio numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-596591-identifier\">Turkija (Turkijos mokes\u010di\u0173 identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-78562-identifier\">Piet\u0173 Afrika (PVM identifikavimo numeris)<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-731109-identifier\">Indija (Preki\u0173 ir paslaug\u0173 mokes\u010dio ID)<\/li><\/ul><\/div><h3 class=\"theme-wp-block wp-block-heading gb-responsive-943216-identifier\">Kokius reikalavimus turi atitikti ma\u017emenininkas, kad gal\u0117t\u0173 naudotis PVM susitarimu?<\/h3><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-711822-identifier\">Prie\u0161 pateikiant mokes\u010di\u0173 numer\u012f, pardav\u0117jas turi patvirtinti, kad sutinka su taikomomis \u201eAmazon\u201c s\u0105lygomis, ir tai patvirtinti. Jei informacija yra neteisinga, netgi kyla rizika, kad \u201eAmazon\u201c gali laikinai sustabdyti paskyr\u0105, kol klausimas bus i\u0161nagrin\u0117tas.<\/p><div class=\"theme-block-list\"><ul class=\"theme-wp-block wp-block-list desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-919260-identifier\"><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-931508-identifier\">Mokes\u010di\u0173 numeris, kur\u012f pardav\u0117jas \u012fveda \u201eSeller Central\u201c, priklauso verslui, kur\u012f pardav\u0117jas vykdo ir i\u0161 kurio jis parduoda \u201eAmazon\u201c.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-496715-identifier\">Visos pardav\u0117jo paskyros operacijos yra \u012fmon\u0117s verslo operacijos.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-167893-identifier\">Mokes\u010di\u0173 numeris ir visa kita pateikta informacija apie versl\u0105 yra teisinga, tiksli ir atnaujinta. Pasikeitus informacijai, ji turi b\u016bti nedelsiant atnaujinta.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-401400-identifier\">Visa informacija, \u012fskaitant mokes\u010di\u0173 numer\u012f, yra renkami, apdorojami ir valdoma laikantis \u201eAmazon Services Europe Business Solutions Agreement\u201c s\u0105lyg\u0173 ir privatumo politikos.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-738658-identifier\">\u012eSP\u0116JIMAS: \u201eAmazon\u201c pasilieka teis\u0119 pra\u0161yti papildomos informacijos, kad patvirtint\u0173 pardav\u0117jo paskyros informacijos, \u012fskaitant mokes\u010di\u0173 numer\u012f, galiojim\u0105. \u0160i informacija turi b\u016bti pateikta \u201eAmazon\u201c pra\u0161ymu.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-74488-identifier\">\u201eAmazon\u201c pasilieka teis\u0119 apmokestinti visus taikomus ir nesurinktus PVM sumas, jei pateiktas mokes\u010di\u0173 numeris yra negaliojantis. Neat\u0161aukiama teis\u0117 apmokestinti pardav\u0117jo kredito kortel\u0119 \u0161iomis nesurinktomis PVM sumomis turi b\u016bti suteikta internetiniam gigantui.<\/li><\/ul><\/div><h2 class=\"theme-wp-block wp-block-heading gb-responsive-974184-identifier\">Kokios \u201eAmazon\u201c mokes\u010di\u0173 sumos yra apmokestinamos PVM Vokietijoje?<\/h2><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-482293-identifier\">Nuo 2018 m. spalio 1 d. \u201eAmazon\u201c i\u0161ra\u0161o visas s\u0105skaitas <strong>u\u017e paslaugas, susijusias su remiamais skelbimais, t. y. PPC kampanijomis<\/strong>, per vietines reklamos dukterines \u012fmones. Tai yra:<\/p><div class=\"theme-block-list\"><ul class=\"theme-wp-block wp-block-list desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-685590-identifier\"><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-620264-identifier\">\u201eAmazon Online UK Limited\u201c<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-404097-identifier\">\u201eAmazon Online Germany GmbH\u201c<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-985321-identifier\">\u201eAmazon Online France SAS\u201c<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-657680-identifier\">\u201eAmazon Online Spain S.L.U.\u201c<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-803605-identifier\">ir \u201eAmazon Online Italy S.r.l.\u201c<\/li><\/ul><\/div><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-412386-identifier\">Tai rei\u0161kia, kad internetiniai pardav\u0117jai i\u0161 Jungtin\u0117s Karalyst\u0117s, Vokietijos, Pranc\u016bzijos, Ispanijos ir Italijos turi b\u016bti apmokestinami vietiniu PVM \u201eAmazon\u201c.<\/p><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-219240-identifier\">U\u017epild\u017eius PVM susitarim\u0105, bus taikomi atitinkam\u0173 \u0161ali\u0173 mokes\u010di\u0173 tarifai.<\/p><p class=\"theme-wp-block is-style-default gb-responsive-494904-identifier\">Kaip tai atrodo praktikoje?<\/p><h3 class=\"theme-wp-block wp-block-heading desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-212422-identifier\">PPC paslaugos \u201eAmazon.de\u201c<\/h3><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-724130-identifier\">Jei pardav\u0117jas i\u0161 Vokietijos u\u017esako reklamos kampanij\u0105 \u201eAmazon.de\u201c, ji bus apmokestinta \u201eAmazon Online Germany GmbH\u201c i\u0161 Vokietijos su 19% PVM.<\/p><h3 class=\"theme-wp-block wp-block-heading desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-25048-identifier\">PPC paslaugos kitose prekyviet\u0117se<\/h3><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-777885-identifier\">Ta\u010diau, jei jis u\u017esako kampanij\u0105 \u201eAmazon.es\u201c, paslauga bus apmokestinta \u201eAmazon Online Spain S.L.U.\u201c su 0% PVM. Tod\u0117l pardav\u0117jas turi inicijuoti atvirk\u0161tinio apmokestinimo proced\u016br\u0105.<\/p><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-793153-identifier\">D\u0117mesio: Kalbant apie s\u0105skait\u0173 i\u0161ra\u0161ym\u0105, lemiamas yra pardav\u0117jo registruotos buvein\u0117s adresas. Jei Vokietijos pardav\u0117jas turi mokes\u010di\u0173 numer\u012f, pavyzd\u017eiui, Ispanijoje, s\u0105skaita visada bus i\u0161ra\u0161yta registruotos buvein\u0117s adresu ir atitinkamu PVM ID numeriu \u2013 t. y. Vokietijoje. Tod\u0117l Ispanijoje n\u0117ra papildomos ataskait\u0173 teikimo pareigos d\u0117l reklamos i\u0161laid\u0173, patirt\u0173 \u201eAmazon.es\u201c.<\/p><h3 class=\"theme-wp-block wp-block-heading gb-responsive-268975-identifier\">Ar yra pardavimo mokestis u\u017e \u201eAmazon FBA\u201c?<\/h3><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-336473-identifier\"><a href=\"https:\/\/www.sellerlogic.com\/lt\/blog\/brexit-amazon-fba-sustabdo-inventoriaus-pervedimus-tarp-es-ir-jk-stai-ka-gali-padaryti-prekybininkai\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u201eFulfillment by Amazon\u201c (FBA)<\/a> yra paslauga, u\u017e kuri\u0105 apmoka \u201eAmazon Luxembourg\u201c. Vokietijos pardav\u0117jui tai rei\u0161kia, kad FBA mokes\u010diams PVM n\u0117ra taikomas. \u010cia taikoma atvirk\u0161tinio apmokestinimo proced\u016bra.<\/p><p class=\"theme-wp-block is-style-default desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-232790-identifier\">Prek\u0117ms, siun\u010diamoms per FBA, pardav\u0117jas turi apmokestinti pirk\u0117j\u0105 PVM. \u0160iuo atveju netaikomas siuntimo sand\u0117lio, i\u0161 kurio prek\u0117s buvo i\u0161si\u0173stos, adresas; vietoj to, svarbi yra tiekimo vieta, t. y. pirk\u0117jo \u0161alis.<\/p><h2 class=\"theme-wp-block wp-block-heading gb-responsive-320655-identifier\">Kaip galiu pateikti savo \u201eAmazon\u201c PVM numer\u012f PVM tikslais?<\/h2><p class=\"theme-wp-block is-style-default gb-responsive-242851-identifier\">Kaip pateikti savo PVM ID \u201eAmazon\u201c:<\/p><div class=\"theme-block-list\"><ul class=\"theme-wp-block wp-block-list desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-820953-identifier\"><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-458927-identifier\">Prisijunkite prie \u201eSeller Central\u201c.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-265823-identifier\">Paspauskite \u201ePaskyros informacija\u201c po Nustatymai.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-442977-identifier\">Paspauskite \u201ePVM ID\u201c mokes\u010di\u0173 informacijos skyriuje.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-952289-identifier\">Paspauskite \u201ePrid\u0117ti PVM identifikavimo numer\u012f\u201c.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-946284-identifier\">Pasirinkite Vokietij\u0105 i\u0161 \u0161ali\u0173 s\u0105ra\u0161o.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-816132-identifier\">Prid\u0117kite savo PVM ID.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-822706-identifier\">Pasirinkite adres\u0105 arba prid\u0117kite nauj\u0105 adres\u0105.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-994687-identifier\">Paspauskite ant nuorodos \u012f mokes\u010di\u0173 registracijos sutart\u012f, kad perskaitytum\u0117te s\u0105lygas.<\/li><li class=\"theme-wp-block desktop-bg-style-square xl-bg-style-square lg-bg-style-square md-bg-style-square sm-bg-style-square desktop-gb-has-no-icon xl-gb-has-no-icon lg-gb-has-no-icon md-gb-has-no-icon sm-gb-has-no-icon gb-responsive-635051-identifier\">Paspauskite ant &#8220;Prid\u0117ti PVM ID.&#8221;<\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","wiki_archive":[2024],"class_list":["post-224307","theme_wiki","type-theme_wiki","status-publish","hentry","wiki_archive-amazon"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kas tiksliai yra Amazon PVM sutartis?<\/title>\n<meta name=\"description\" content=\"Amazon PVM sutartis leid\u017eia apskai\u010diuoti, kiek PVM reikia sumok\u0117ti. I\u0161sami informacija pateikta \u010dia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kas tiksliai yra Amazon PVM sutartis?\" \/>\n<meta property=\"og:description\" content=\"Amazon PVM sutartis leid\u017eia apskai\u010diuoti, kiek PVM reikia sumok\u0117ti. I\u0161sami informacija pateikta \u010dia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/\" \/>\n<meta property=\"og:site_name\" content=\"SELLERLOGIC - Smarte Tools f\u00fcr Amazon-Seller\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/SellerLogic\/\" \/>\n<meta property=\"og:image\" content=\"https:\/\/d2bw95mh2ee04s.cloudfront.net\/prod\/content\/wp-content\/uploads\/2025\/06\/09094621\/Social-OG-Image-Link.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2400\" \/>\n\t<meta property=\"og:image:height\" content=\"1270\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@sellerlogic\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/\",\"url\":\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/\",\"name\":\"Kas tiksliai yra Amazon PVM sutartis?\",\"isPartOf\":{\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/#website\"},\"datePublished\":\"2021-04-12T13:54:02+00:00\",\"description\":\"Amazon PVM sutartis leid\u017eia apskai\u010diuoti, kiek PVM reikia sumok\u0117ti. I\u0161sami informacija pateikta \u010dia.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.sellerlogic.com\/lt\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u201eAmazon\u201c PVM susitarimas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/#website\",\"url\":\"https:\/\/www.sellerlogic.com\/lt\/\",\"name\":\"SELLERLOGIC - Smarte Tools f\u00fcr Amazon-Seller\",\"description\":\"Intelligente Prozessoptimierung und Gewinnmaximierung\",\"publisher\":{\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.sellerlogic.com\/lt\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/#organization\",\"name\":\"SELLERLOGIC\",\"url\":\"https:\/\/www.sellerlogic.com\/lt\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/d2bw95mh2ee04s.cloudfront.net\/prod\/content\/wp-content\/uploads\/2025\/01\/02134814\/Property-Logo-Main.svg\",\"contentUrl\":\"https:\/\/d2bw95mh2ee04s.cloudfront.net\/prod\/content\/wp-content\/uploads\/2025\/01\/02134814\/Property-Logo-Main.svg\",\"width\":184,\"height\":40,\"caption\":\"SELLERLOGIC\"},\"image\":{\"@id\":\"https:\/\/www.sellerlogic.com\/lt\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/SellerLogic\/\",\"https:\/\/x.com\/sellerlogic\",\"https:\/\/www.instagram.com\/sellerlogic\/\",\"https:\/\/www.linkedin.com\/company\/18402037\/\",\"https:\/\/www.youtube.com\/channel\/UC-gULUur-fNj08sprantKsQ\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kas tiksliai yra Amazon PVM sutartis?","description":"Amazon PVM sutartis leid\u017eia apskai\u010diuoti, kiek PVM reikia sumok\u0117ti. I\u0161sami informacija pateikta \u010dia.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/","og_locale":"lt_LT","og_type":"article","og_title":"Kas tiksliai yra Amazon PVM sutartis?","og_description":"Amazon PVM sutartis leid\u017eia apskai\u010diuoti, kiek PVM reikia sumok\u0117ti. I\u0161sami informacija pateikta \u010dia.","og_url":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/","og_site_name":"SELLERLOGIC - Smarte Tools f\u00fcr Amazon-Seller","article_publisher":"https:\/\/www.facebook.com\/SellerLogic\/","og_image":[{"width":2400,"height":1270,"url":"https:\/\/d2bw95mh2ee04s.cloudfront.net\/prod\/content\/wp-content\/uploads\/2025\/06\/09094621\/Social-OG-Image-Link.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@sellerlogic","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/","url":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/","name":"Kas tiksliai yra Amazon PVM sutartis?","isPartOf":{"@id":"https:\/\/www.sellerlogic.com\/lt\/#website"},"datePublished":"2021-04-12T13:54:02+00:00","description":"Amazon PVM sutartis leid\u017eia apskai\u010diuoti, kiek PVM reikia sumok\u0117ti. I\u0161sami informacija pateikta \u010dia.","breadcrumb":{"@id":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.sellerlogic.com\/lt\/wiki\/amazon-vat-agreement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.sellerlogic.com\/lt\/"},{"@type":"ListItem","position":2,"name":"\u201eAmazon\u201c PVM susitarimas"}]},{"@type":"WebSite","@id":"https:\/\/www.sellerlogic.com\/lt\/#website","url":"https:\/\/www.sellerlogic.com\/lt\/","name":"SELLERLOGIC - Smarte Tools f\u00fcr Amazon-Seller","description":"Intelligente Prozessoptimierung und Gewinnmaximierung","publisher":{"@id":"https:\/\/www.sellerlogic.com\/lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.sellerlogic.com\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Organization","@id":"https:\/\/www.sellerlogic.com\/lt\/#organization","name":"SELLERLOGIC","url":"https:\/\/www.sellerlogic.com\/lt\/","logo":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/www.sellerlogic.com\/lt\/#\/schema\/logo\/image\/","url":"https:\/\/d2bw95mh2ee04s.cloudfront.net\/prod\/content\/wp-content\/uploads\/2025\/01\/02134814\/Property-Logo-Main.svg","contentUrl":"https:\/\/d2bw95mh2ee04s.cloudfront.net\/prod\/content\/wp-content\/uploads\/2025\/01\/02134814\/Property-Logo-Main.svg","width":184,"height":40,"caption":"SELLERLOGIC"},"image":{"@id":"https:\/\/www.sellerlogic.com\/lt\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/SellerLogic\/","https:\/\/x.com\/sellerlogic","https:\/\/www.instagram.com\/sellerlogic\/","https:\/\/www.linkedin.com\/company\/18402037\/","https:\/\/www.youtube.com\/channel\/UC-gULUur-fNj08sprantKsQ"]}]}},"_links":{"self":[{"href":"https:\/\/www.sellerlogic.com\/lt\/wp-json\/wp\/v2\/theme_wiki\/224307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sellerlogic.com\/lt\/wp-json\/wp\/v2\/theme_wiki"}],"about":[{"href":"https:\/\/www.sellerlogic.com\/lt\/wp-json\/wp\/v2\/types\/theme_wiki"}],"wp:attachment":[{"href":"https:\/\/www.sellerlogic.com\/lt\/wp-json\/wp\/v2\/media?parent=224307"}],"wp:term":[{"taxonomy":"wiki_archive","embeddable":true,"href":"https:\/\/www.sellerlogic.com\/lt\/wp-json\/wp\/v2\/wiki_archive?post=224307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}