{"id":109176,"date":"2025-05-13T10:39:59","date_gmt":"2025-05-13T10:39:59","guid":{"rendered":"https:\/\/mediumblue-giraffe-215459.hostingersite.com\/uncategorized\/mokestine-lengvata\/"},"modified":"2026-04-17T19:00:45","modified_gmt":"2026-04-17T19:00:45","slug":"mokestine-lengvata","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/mokestine-lengvata\/","title":{"rendered":"Tax relief"},"content":{"rendered":"

DID YOU KNOW YOU CAN GET A TAX BREAK ON YOUR NEW SMARTPHONES?<\/strong><\/h2>\n
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If a cash register is treated as a tangible fixed asset, an enterprise can:<\/p>\n<\/div>\n<\/div>\n

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reduce taxable profit by the amount of the asset and subsequently depreciate the asset in the normal way<\/p>\n

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According to the interpretation of the Internal Revenue Service, the following may be recognised as assets of an investment project:<\/strong><\/p>\n<\/div>\n<\/div>\n

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New cash registers with safety module;<\/p>\n<\/div>\n<\/div>\n

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Computers, tablets, phones used as cash registers (virtual fiscalisation equipment). These devices must be classified in the asset group “Computer equipment and communication equipment”. <\/p>\n

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If the old cash registers are not yet worn out but are no longer in use:<\/strong><\/p>\n<\/div>\n<\/div>\n

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They are written off from the accounts<\/p>\n<\/div>\n<\/div>\n

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Their residual value is treated as a non-allowable deduction. The ITA does not provide for the possibility of recognising this value as an allowable deduction even if the exchange is carried out at the request of the government. <\/p>\n

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Recommendation: before purchasing a new ECA, it is worth making sure that:<\/p>\n<\/div>\n<\/div>\n

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\u2714\ufe0f It qualifies as a fixed asset<\/p>\n<\/div>\n

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\u2714\ufe0f Inclusion in an investment project is documented<\/p>\n<\/div>\n

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\u2714\ufe0f Proper accounting<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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