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Bet \u017einoma visada galime visk\u0105 tvarkyti ir tradiciniu b\u016bdu - popieriuje."}},{"@type":"Question","name":"Ar MB narys gali gauti atlyginim\u0105?","acceptedAnswer":{"@type":"Answer","text":"Taip, ma\u017eosios bendrijos narys gali gauti atlyginim\u0105, ta\u010diau i\u0161mok\u0173 pob\u016bdis ir j\u0173 apmokestinimas priklauso nuo pasirinkto teisinio pagrindo. Jei su ma\u017eosios bendrijos nariu sudaroma standartin\u0117 darbo sutartis, tokios pajamos yra prilyginamos darbo santykiams ir apmokestinamos \u012fprastais mokes\u010diais \u2013 gyventoj\u0173 pajam\u0173 mokes\u010diu bei Sodros \u012fmokomis. 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I\u012e \u2013 metin\u0119 pajam\u0173 deklaracij\u0105 (GPM308) bei, jei taikoma, pelno ataskait\u0105."}},{"@type":"Question","name":"K\u0105 tiksliai apima MB ar I\u012e apskaitos paslauga?","acceptedAnswer":{"@type":"Answer","text":"Tvarkomos pirmin\u0117s apskaitos dokumentacijos registracijos, vedamos pajam\u0173\/i\u0161laid\u0173 arba dvejybin\u0117s apskaitos \u017eurnalo operacijos, skai\u010diuojamas pelnas, mokes\u010diai ir rengiamos ataskaitos VMI, SODRAI, Registr\u0173 centrui."}},{"@type":"Question","name":"Ar MB \/ I\u012e apskaitos paslauga apima darbo u\u017emokest\u012f?","acceptedAnswer":{"@type":"Answer","text":"Taip, jei \u012fmon\u0117je yra darbuotoj\u0173, apskaitoje \u012ftraukiamas darbo u\u017emokes\u010dio apskai\u010diavimas, darbo sutar\u010di\u0173 administravimas, bei deklaracij\u0173 teikimas SODRAI."}},{"@type":"Question","name":"Ar galima tvarkyti MB \/ I\u012e apskait\u0105 nuotoliniu b\u016bdu?","acceptedAnswer":{"@type":"Answer","text":"Taip \u2013 visas paslaugas galime teikti nuotoliniu b\u016bdu, dokumentai perduodami saugiai elektroniniais kanalais. Bet \u017einoma visada galime visk\u0105 tvarkyti ir tradiciniu b\u016bdu - popieriuje."}},{"@type":"Question","name":"Ar MB narys gali gauti atlyginim\u0105?","acceptedAnswer":{"@type":"Answer","text":"Taip, ma\u017eosios bendrijos narys gali gauti atlyginim\u0105, ta\u010diau i\u0161mok\u0173 pob\u016bdis ir j\u0173 apmokestinimas priklauso nuo pasirinkto teisinio pagrindo. Jei su ma\u017eosios bendrijos nariu sudaroma standartin\u0117 darbo sutartis, tokios pajamos yra prilyginamos darbo santykiams ir apmokestinamos \u012fprastais mokes\u010diais \u2013 gyventoj\u0173 pajam\u0173 mokes\u010diu bei Sodros \u012fmokomis. Vis d\u0117lto, kur kas da\u017eniau praktikoje taikomas kitas b\u016bdas, kai ma\u017eosios bendrijos narys gauna atlyg\u012f u\u017e vadovavim\u0105 pagal civilin\u0119 paslaug\u0173 sutart\u012f arba i\u0161siima l\u0117\u0161as asmeniniams poreikiams kaip avansin\u012f peln\u0105, kas leid\u017eia lanks\u010diau planuoti \u012fmon\u0117s mokes\u010di\u0173 na\u0161t\u0105."}},{"@type":"Question","name":"Kokios MB apskaitos ataskaitin\u0117s prievol\u0117s?","acceptedAnswer":{"@type":"Answer","text":"Ma\u017eosios bendrijos ataskaitin\u0117s prievol\u0117s apima metini\u0173 finansini\u0173 ataskait\u0173 rinkinio teikim\u0105 Registr\u0173 centrui bei reguliari\u0173 deklaracij\u0173 teikim\u0105 Valstybinei mokes\u010di\u0173 inspekcijai ir Sodrai. Net jei ma\u017eoji bendrija nevykdo aktyvios veiklos, ji privalo kart\u0105 per metus elektroniniu b\u016bdu pateikti finansin\u0119 atskaitomyb\u0119. 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Vykdant individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, apskaita yra supaprastinta \u2013 u\u017etenka pildyti pajam\u0173 ir i\u0161laid\u0173 \u017eurnal\u0105, o visi finansiniai rezultatai deklaruojami asmenin\u0117je gyventojo metin\u0117je pajam\u0173 deklaracijoje."}}],"inLanguage":"ru-RU","breadcrumb":{"@id":"https:\/\/elvprojektai.lt\/ru\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435-\u0443\u0441\u043b\u0443\u0433\u0438\/mb-ii-apskaita\/#breadcrumblist"}},{"@type":"Organization","@id":"https:\/\/elvprojektai.lt\/ru\/#organization","name":"ELV Projektai","url":"https:\/\/elvprojektai.lt\/ru\/","email":"info@elvprojektai.lt","telephone":"+37061228888","logo":{"@type":"ImageObject","url":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/android-chrome-512x512-1.png","@id":"https:\/\/elvprojektai.lt\/ru\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435-\u0443\u0441\u043b\u0443\u0433\u0438\/mb-ii-apskaita\/#organizationLogo","width":512,"height":512},"image":{"@id":"https:\/\/elvprojektai.lt\/ru\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435-\u0443\u0441\u043b\u0443\u0433\u0438\/mb-ii-apskaita\/#organizationLogo"},"sameAs":["https:\/\/www.facebook.com\/elvprojektai.lt\/"],"address":{"@id":"https:\/\/elvprojektai.lt\/ru\/#postaladdress","@type":"PostalAddress","streetAddress":"Jonavos g. 43 A,","postalCode":"44131","addressLocality":"Kaunas","addressRegion":"Kauno miesto apskritis","addressCountry":"LT"}},{"@type":"WebSite","@id":"https:\/\/elvprojektai.lt\/ru\/#website","url":"https:\/\/elvprojektai.lt\/ru\/","name":"elvprojektai.lt","description":"Buhalterin\u0117s apskaitos konsultacijos internetu","inLanguage":"ru-RU","publisher":{"@id":"https:\/\/elvprojektai.lt\/ru\/#organization"}}]},"og:locale":"ru_RU","og:site_name":"elvprojektai.lt","og:type":"article","og:title":"\u0423\u0447\u0435\u0442 \u041c\u0411 \/ \u0418\u0416 - 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I\u012e \u2013 metin\u0119 pajam\u0173 deklaracij\u0105 (GPM308) bei, jei taikoma, pelno ataskait\u0105."},{"question":"K\u0105 tiksliai apima MB ar I\u012e apskaitos paslauga?","answer":"Tvarkomos pirmin\u0117s apskaitos dokumentacijos registracijos, vedamos pajam\u0173\/i\u0161laid\u0173 arba dvejybin\u0117s apskaitos \u017eurnalo operacijos, skai\u010diuojamas pelnas, mokes\u010diai ir rengiamos ataskaitos VMI, SODRAI, Registr\u0173 centrui."},{"question":"Ar MB \/ I\u012e apskaitos paslauga apima darbo u\u017emokest\u012f?","answer":"Taip, jei \u012fmon\u0117je yra darbuotoj\u0173, apskaitoje \u012ftraukiamas darbo u\u017emokes\u010dio apskai\u010diavimas, darbo sutar\u010di\u0173 administravimas, bei deklaracij\u0173 teikimas SODRAI."},{"question":"Ar galima tvarkyti MB \/ I\u012e apskait\u0105 nuotoliniu b\u016bdu?","answer":"Taip \u2013 visas paslaugas galime teikti nuotoliniu b\u016bdu, dokumentai perduodami saugiai elektroniniais kanalais. Bet \u017einoma visada galime visk\u0105 tvarkyti ir tradiciniu b\u016bdu - popieriuje."},{"question":"Ar MB narys gali gauti atlyginim\u0105?","answer":"Taip, ma\u017eosios bendrijos narys gali gauti atlyginim\u0105, ta\u010diau i\u0161mok\u0173 pob\u016bdis ir j\u0173 apmokestinimas priklauso nuo pasirinkto teisinio pagrindo. Jei su ma\u017eosios bendrijos nariu sudaroma standartin\u0117 darbo sutartis, tokios pajamos yra prilyginamos darbo santykiams ir apmokestinamos \u012fprastais mokes\u010diais \u2013 gyventoj\u0173 pajam\u0173 mokes\u010diu bei Sodros \u012fmokomis. Vis d\u0117lto, kur kas da\u017eniau praktikoje taikomas kitas b\u016bdas, kai ma\u017eosios bendrijos narys gauna atlyg\u012f u\u017e vadovavim\u0105 pagal civilin\u0119 paslaug\u0173 sutart\u012f arba i\u0161siima l\u0117\u0161as asmeniniams poreikiams kaip avansin\u012f peln\u0105, kas leid\u017eia lanks\u010diau planuoti \u012fmon\u0117s mokes\u010di\u0173 na\u0161t\u0105."},{"question":"Kokios MB apskaitos ataskaitin\u0117s prievol\u0117s?","answer":"Ma\u017eosios bendrijos ataskaitin\u0117s prievol\u0117s apima metini\u0173 finansini\u0173 ataskait\u0173 rinkinio teikim\u0105 Registr\u0173 centrui bei reguliari\u0173 deklaracij\u0173 teikim\u0105 Valstybinei mokes\u010di\u0173 inspekcijai ir Sodrai. Net jei ma\u017eoji bendrija nevykdo aktyvios veiklos, ji privalo kart\u0105 per metus elektroniniu b\u016bdu pateikti finansin\u0119 atskaitomyb\u0119. Jeigu \u012fmon\u0117 yra \u012fregistruota Prid\u0117tin\u0117s vert\u0117s mokes\u010dio mok\u0117toja arba turi samdom\u0173 darbuotoj\u0173 pagal darbo sutartis, atsiranda papildoma prievol\u0117 teikti m\u0117nesines deklaracijas ir ataskaitas iki nustatyt\u0173 kiekvieno m\u0117nesio termin\u0173."},{"question":"Kuo I\u012e apskaita skiriasi nuo IDV?","answer":"Pagrindinis skirtumas yra tas, kad individuali \u012fmon\u0117 yra atskiras juridinis asmuo, turintis savo teisin\u0119 form\u0105, pavadinim\u0105 ir banko s\u0105skaitas, o individuali veikla yra tiesiogin\u0117 fizinio asmens vykdoma komercin\u0117 veikla. Individualios \u012fmon\u0117s apskaita yra sud\u0117tingesn\u0117, nes jai galioja juridini\u0173 asmen\u0173 finansin\u0117s atskaitomyb\u0117s reikalavimai, \u012fmon\u0117 privalo rengti metines ataskaitas ir turi teis\u0119 samdyti darbuotojus kaip organizacija. Vykdant individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, apskaita yra supaprastinta \u2013 u\u017etenka pildyti pajam\u0173 ir i\u0161laid\u0173 \u017eurnal\u0105, o visi finansiniai rezultatai deklaruojami asmenin\u0117je gyventojo metin\u0117je pajam\u0173 deklaracijoje."}]},"value":"faq-page"}]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"seo_analyzer_scan_date":"2026-05-25 09:57:03","breadcrumb_settings":null,"limit_modified_date":false,"reviewed_by":"0","open_ai":null,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":[],"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2026-04-27 20:04:41","updated":"2026-05-31 02:59:38"},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/elvprojektai.lt\/ru\/\" title=\"Home\">Home<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/elvprojektai.lt\/ru\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435-\u0443\u0441\u043b\u0443\u0433\u0438\/\" title=\"services\">services<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/elvprojektai.lt\/ru\/services_categories\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d0%b9-%d1%83%d1%87%d0%b5%d1%82\/\" title=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\u0423\u0447\u0435\u0442 \u041c\u0411 \/ \u0418\u0416\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/elvprojektai.lt\/ru\/"},{"label":"services","link":"https:\/\/elvprojektai.lt\/ru\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435-\u0443\u0441\u043b\u0443\u0433\u0438\/"},{"label":"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442","link":"https:\/\/elvprojektai.lt\/ru\/services_categories\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d0%b9-%d1%83%d1%87%d0%b5%d1%82\/"},{"label":"\u0423\u0447\u0435\u0442 \u041c\u0411 \/ \u0418\u0416","link":"https:\/\/elvprojektai.lt\/ru\/\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435-\u0443\u0441\u043b\u0443\u0433\u0438\/mb-ii-apskaita\/"}],"_links":{"self":[{"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/services\/109386","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":7,"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/services\/109386\/revisions"}],"predecessor-version":[{"id":112924,"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/services\/109386\/revisions\/112924"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/media\/110682"}],"wp:attachment":[{"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/media?parent=109386"}],"wp:term":[{"taxonomy":"services_categories","embeddable":true,"href":"https:\/\/elvprojektai.lt\/ru\/wp-json\/wp\/v2\/services_categories?post=109386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}