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\u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u0435\u0442\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438\u043b\u0438 \u0442\u043e\u0432\u0430\u0440\u044b \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445 \u0415\u0421 \u0438\u043b\u0438 \u0437\u0430 \u0440\u0443\u0431\u0435\u0436\u043e\u043c \u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0435 \u0432 \u041b\u0438\u0442\u0432\u0435 \u0441\u0445\u0435\u043c\u0443 \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 (SBS), \u0442\u043e \u0441 1 \u043c\u0430\u044f 2025 \u0433\u043e\u0434\u0430 \u0443 \u0432\u0430\u0441 \u043f\u043e\u044f\u0432\u0438\u0442\u0441\u044f \u043d\u043e\u0432\u043e\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0412\u0430\u043c \u043f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u043d\u043e\u0432\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e VAT101.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u041e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 VAT101:<\/p>\n\n<p class=\"wp-block-paragraph\">\u0412\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u0442\u043e\u043b\u044c\u043a\u043e \u0432 \u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435, \u0435\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u0431\u044b\u043b\u0438 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438. \u041e\u043d\u0430 \u0434\u043e\u043b\u0436\u043d\u0430 \u0431\u044b\u0442\u044c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0430 \u0438, \u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u043e, \u0443\u043f\u043b\u0430\u0447\u0435\u043d \u041d\u0414\u0421 \u0434\u043e 25 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430. \u041e\u043d\u0430 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f \u0432 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c \u0432\u0438\u0434\u0435 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 VMI.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0427\u0442\u043e \u043d\u0443\u0436\u043d\u043e \u043e\u0431\u044a\u044f\u0432\u0438\u0442\u044c?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0442\u043e\u0432\u0430\u0440\u044b, \u043a\u0443\u043f\u043b\u0435\u043d\u043d\u044b\u0435 \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445 \u0415\u0421;<\/li>\n\n\n\n<li>\u0422\u043e\u0432\u0430\u0440\u044b, \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0435 \u0432 \u0441\u043b\u0443\u0447\u0430\u044f\u0445, \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u0432 \u0441\u0442\u0430\u0442\u044c\u0435 95 (3), (4) \u0438 (5) \u0417\u0430\u043a\u043e\u043d\u0430 \u043e\u0431 \u041d\u0414\u0421;<\/li>\n\n\n\n<li>\u0443\u0441\u043b\u0443\u0433\u0438, \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0435 \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445 \u0415\u0421;<\/li>\n\n\n\n<li>\u0443\u0441\u043b\u0443\u0433\u0438, \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0435 \u0437\u0430 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u043c\u0438 \u0415\u0421;<\/li>\n\n\n\n<li>\u0443\u0441\u043b\u0443\u0433\u0438, \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u043d\u044b\u0435 \u0432 \u0441\u043b\u0443\u0447\u0430\u044f\u0445, \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u0432 \u0441\u0442\u0430\u0442\u044c\u0435 95(5) 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\u0431\u0438\u0437\u043d\u0435\u0441\u0430,<\/p>\n\n<p class=\"wp-block-paragraph\">\u2705 \u041f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u0441 \u0415\u0421 \u0438\u043b\u0438 \u0442\u0440\u0435\u0442\u044c\u0438\u043c\u0438 \u0441\u0442\u0440\u0430\u043d\u0430\u043c\u0438.<\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" data-id=\"109714\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-724x1024.png\" alt=\"\" class=\"wp-image-109714\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-212x300.png 212w, 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