{"id":109212,"date":"2025-03-24T09:41:50","date_gmt":"2025-03-24T09:41:50","guid":{"rendered":"https:\/\/mediumblue-giraffe-215459.hostingersite.com\/uncategorized\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/"},"modified":"2026-04-17T19:00:46","modified_gmt":"2026-04-17T19:00:46","slug":"pelno-mokescio-permokos-grazinimas-naujos-taisykles-2","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/pelno-mokescio-permokos-grazinimas-naujos-taisykles-2\/","title":{"rendered":"Repayment of excess corporation tax. New rules"},"content":{"rendered":"
\n
\n

Recovering<\/span> an overpayment of corporation tax<\/strong><\/p>\n

\n
\n
\n

Sometimes the profit paid in advance is higher than the profit received, resulting in an overpayment.<\/p>\n

\n
\n
\n
    \n
  • Under the new rules, companies will only be able to apply for a refund of overpaid corporation tax if they have submitted their financial statements to the Register of Legal Entities (ROE).<\/li>\n<\/ul>\n

    This is mandatory in order to check whether the overpayment of corporation tax is correct.<\/span><\/p>\n

    \n
    \n
    \n

    It’s important to know that financial statements are necessary for the tax authorities to check that the company’s profit and loss account is correct.<\/p>\n

      \n
    • In the absence of financial statements, it is not possible to determine whether the overpayment has been calculated on a reasonable basis.<\/span><\/li>\n<\/ul>\n
      \n
      \n

      Also, according to the VMI rules, companies wishing to recover an overpayment must submit financial documents for the tax period in which the overpayment occurred.<\/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<\/div>\n

      \"\"<\/h2>\n","protected":false},"featured_media":109214,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-109212","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"\nRepayment of excess corporation tax. New rules - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Repayment of excess corporation tax. New rules - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"Recovering an overpayment of corporation tax Sometimes the profit paid in advance is higher than the profit received, resulting in an overpayment. Under the new rules, companies will only be able to apply for a refund of overpaid corporation tax if they have submitted their financial statements to the Register of Legal Entities (ROE). This…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/\" \/>\n<meta property=\"og:site_name\" content=\"elvprojektai.lt\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/elvprojektai.lt\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-17T19:00:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/\",\"url\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/\",\"name\":\"Repayment of excess corporation tax. New rules - elvprojektai.lt\",\"isPartOf\":{\"@id\":\"https:\/\/elvprojektai.lt\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg\",\"datePublished\":\"2025-03-24T09:41:50+00:00\",\"dateModified\":\"2026-04-17T19:00:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#primaryimage\",\"url\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg\",\"contentUrl\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg\",\"width\":2560,\"height\":1706},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/elvprojektai.lt\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u041d\u043e\u0432\u043e\u0441\u0442\u0438\",\"item\":\"https:\/\/elvprojektai.lt\/ru\/\u043d\u043e\u0432\u043e\u0441\u0442\u0438\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Repayment of excess corporation tax. New rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/elvprojektai.lt\/#website\",\"url\":\"https:\/\/elvprojektai.lt\/\",\"name\":\"ELV Konsultacijos\",\"description\":\"Buhalterin\u0117s apskaitos konsultacijos internetu\",\"publisher\":{\"@id\":\"https:\/\/elvprojektai.lt\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/elvprojektai.lt\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/elvprojektai.lt\/#organization\",\"name\":\"ELV Projektai\",\"url\":\"https:\/\/elvprojektai.lt\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/elvprojektai.lt\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2024\/10\/logo.png\",\"contentUrl\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2024\/10\/logo.png\",\"width\":1500,\"height\":291,\"caption\":\"ELV Projektai\"},\"image\":{\"@id\":\"https:\/\/elvprojektai.lt\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/elvprojektai.lt\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Repayment of excess corporation tax. New rules - elvprojektai.lt","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:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/","og_locale":"en_US","og_type":"article","og_title":"Repayment of excess corporation tax. New rules - elvprojektai.lt","og_description":"Recovering an overpayment of corporation tax Sometimes the profit paid in advance is higher than the profit received, resulting in an overpayment. Under the new rules, companies will only be able to apply for a refund of overpaid corporation tax if they have submitted their financial statements to the Register of Legal Entities (ROE). This…","og_url":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/","og_site_name":"elvprojektai.lt","article_publisher":"https:\/\/www.facebook.com\/elvprojektai.lt\/","article_modified_time":"2026-04-17T19:00:46+00:00","og_image":[{"width":2560,"height":1706,"url":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/","url":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/","name":"Repayment of excess corporation tax. New rules - elvprojektai.lt","isPartOf":{"@id":"https:\/\/elvprojektai.lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#primaryimage"},"image":{"@id":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#primaryimage"},"thumbnailUrl":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg","datePublished":"2025-03-24T09:41:50+00:00","dateModified":"2026-04-17T19:00:46+00:00","breadcrumb":{"@id":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#primaryimage","url":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg","contentUrl":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg","width":2560,"height":1706},{"@type":"BreadcrumbList","@id":"https:\/\/elvprojektai.lt\/naujienos\/pelno-mokescio-permokos-grazinimas-naujos-taisykles\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/elvprojektai.lt\/en\/"},{"@type":"ListItem","position":2,"name":"\u041d\u043e\u0432\u043e\u0441\u0442\u0438","item":"https:\/\/elvprojektai.lt\/ru\/\u043d\u043e\u0432\u043e\u0441\u0442\u0438\/"},{"@type":"ListItem","position":3,"name":"Repayment of excess corporation tax. New rules"}]},{"@type":"WebSite","@id":"https:\/\/elvprojektai.lt\/#website","url":"https:\/\/elvprojektai.lt\/","name":"ELV Konsultacijos","description":"Buhalterin\u0117s apskaitos konsultacijos internetu","publisher":{"@id":"https:\/\/elvprojektai.lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/elvprojektai.lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/elvprojektai.lt\/#organization","name":"ELV Projektai","url":"https:\/\/elvprojektai.lt\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/elvprojektai.lt\/#\/schema\/logo\/image\/","url":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2024\/10\/logo.png","contentUrl":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2024\/10\/logo.png","width":1500,"height":291,"caption":"ELV Projektai"},"image":{"@id":"https:\/\/elvprojektai.lt\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/elvprojektai.lt\/"]}]}},"_links":{"self":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/naujienos\/109212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/naujienos"}],"about":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/types\/naujienos"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/media\/109214"}],"wp:attachment":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/media?parent=109212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}