{"id":25355,"date":"2023-08-31T12:47:15","date_gmt":"2023-08-31T09:47:15","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=25355"},"modified":"2026-01-28T19:39:22","modified_gmt":"2026-01-28T17:39:22","slug":"ka-isteigti-imone-ar-filiala-patarimai-uzsienio-bendrovems-vystant-versla-lietuvoje","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/ka-isteigti-imone-ar-filiala-patarimai-uzsienio-bendrovems-vystant-versla-lietuvoje\/","title":{"rendered":"K\u0105 \u012fsteigti: \u012fmon\u0119 ar filial\u0105? Patarimai u\u017esienio bendrov\u0117ms vystant versl\u0105 Lietuvoje"},"content":{"rendered":"<p class=\"intro\" style=\"text-align: justify;\" align=\"center\"><strong>U\u017esienio bendrov\u0117s, siekian\u010dios Lietuvoje vystyti versl\u0105, itin da\u017enai susiduria su klausimu, koki\u0105 teisin\u0119 veiklos form\u0105 vert\u0117t\u0173 pasirinkti. Da\u017eniausi ir efektyviausi variantai \u2013 dukterin\u0117s u\u017edarosios akcin\u0117s bendrov\u0117s (\u012fmon\u0117s) arba filialo steigimas. Tod\u0117l prie\u0161 pradedant pl\u0117toti veikl\u0105 Lietuvoje, labai svarbu \u012fvertinti \u012fmon\u0117s ir filialo esminius skirtumus ir abejoms veiklos formoms taikom\u0105 teisin\u012f bei mokestin\u012f re\u017eim\u0105, kurie gali tur\u0117ti didel\u0119 \u012ftak\u0105 j\u0173 veiklai ateityje.<\/strong><\/p>\n<h4 style=\"text-align: justify;\"><strong>\u012emon\u0117 ar filialas? Steigimo, valdymo ir atsakomyb\u0117s skirtumai<\/strong><\/h4>\n<p style=\"text-align: justify;\">U\u017esienio bendrov\u0117ms svarstant \u012fsteigti \u012fmon\u0119 arba filial\u0105, svarbu \u012fvertinti abiej\u0173 teisini\u0173 form\u0173 skirtumus. Aktualus aspektas \u2013 steigimo proced\u016bra, jos sud\u0117tingumas ir trukm\u0117. Abiem atvejais steigimo proced\u016bros yra gana pana\u0161ios. Tokie veiksmai kaip atitinkam\u0173 steig\u0117jo dokument\u0173 pateikimas, steigimo dokument\u0173 rengimas, j\u0173 tvirtinimas pas notar\u0105 ir \u012fregistravimas \u012fmoni\u0173 registre taikomas abejoms veiklos formoms.<\/p>\n<p style=\"text-align: justify;\">Steigiant filial\u0105, dokument\u0173, reikaling\u0173 i\u0161 steig\u0117jo s\u0105ra\u0161as yra platesnis nei steigiant \u012fmon\u0119 (be steig\u0117jo i\u0161ra\u0161o i\u0161 u\u017esienio \u012fmoni\u0173 registro ir kit\u0173 steigimo dokument\u0173, \u012fstatymas papildomai reikalauja pateikti metini\u0173 finansini\u0173 ataskait\u0173 kopijas). Taip pat steigiant filial\u0105 n\u0117ra formuojamas \u012fstatinis kapitalas, tod\u0117l n\u0117ra reikalavimo \u012fne\u0161ti \u012fstatinio kapitalo \u012f kaupiam\u0105j\u0105 s\u0105skait\u0105. Reikalavimas formuoti \u012fstatin\u012f kapital\u0105 (minimalus 2500\u00a0EUR) ir atidaryti kaupiam\u0105j\u0105 s\u0105skait\u0105 taikomas steigiant \u012fmon\u0119. Svarbu tai, kad sugrie\u017et\u0117jus teis\u0117s akt\u0173 reikalavimams, kaupiamosios s\u0105skaitos atidarymas steig\u0117jui, kuris yra u\u017esienio \u012fmon\u0117, gali u\u017etrukti, nes bankas atlieka specialias proced\u016bras, tikrindamas u\u017esienio \u012fmon\u0117s galutin\u012f naudos gav\u0117j\u0105 ir kt.<\/p>\n<p style=\"text-align: justify;\">Renkantis teisin\u0119 form\u0105 kiekvienam steig\u0117jui yra svarb\u016bs valdymo klausimai. \u012esteigus filial\u0105, u\u017e filialo valdym\u0105 yra atsakingas filialo vadovas, kurio statusas yra prilygintinas \u012fmon\u0117s valdymo organo statusui. Nors teis\u0117s aktuose ne\u012ftvirtintas draudimas filialams i\u0161sirinkti ir kit\u0105 valdymo organ\u0105 \u2013 valdyb\u0105, ta\u010diau \u012fstatymai nereguliuoja valdybos i\u0161rinkimo, kompetencijos klausim\u0173. Tod\u0117l rekomenduojama nerinkti filialo valdybos, nes j\u012f i\u0161rinkus gali apsunk\u0117ti pa\u010dios \u012fmon\u0117s veikla. Pavyzd\u017eiui, \u012fmonei turint valdyb\u0105 ir tos \u012fmon\u0117s filialui turint valdyb\u0105, gal\u0117t\u0173 kilti j\u0173 tarpusavio konkurencijos klausimai. Taigi, valdymo prasme, dukterin\u0117s \u012fmon\u0117s steigimas yra patrauklesnis variantas d\u0117l platesn\u0117s valdymo organ\u0173 strukt\u016bros ir j\u0173 kompetencij\u0173.<\/p>\n<p style=\"text-align: justify;\">Esminis skirtumas tarp filialo ir dukterin\u0117s \u012fmon\u0117s steigimo yra susij\u0119s su atsakomybe. Manoma, kad atsakomyb\u0117s at\u017evilgiu palankesn\u0117 veiklos forma yra dukterin\u0117 \u012fmon\u0117, nes tai yra ribotos atsakomyb\u0117s juridinis asmuo, kuris atsako tik savo turtu ir tik labai i\u0161imtinais atvejais i\u0161ie\u0161kojimas gali b\u016bti nukreipiamas \u012f \u012fmon\u0117s akcininkus \/ steig\u0117jus. Tuo tarpu, filialo steigimas gali b\u016bti gana rizikingas pasirinkimas \u2013 susiklos\u010dius situacijai, kad filialas turi tam tikr\u0173 skol\u0173 ar ne\u012fvykdyt\u0173 \u012fsipareigojim\u0173, reikalavimo teis\u0119 turintis asmuo (kreditorius) tur\u0117t\u0173 teis\u0119 i\u0161ie\u0161kojim\u0105 nukreipti: arba tik \u012f filialo, arba tik \u012f filialo steig\u0117jo (\u012fmon\u0117s) turt\u0105, arba pirma \u012f filialo, o jei yra reikalavimai patenkinami nevisi\u0161kai, tuomet \u012f steig\u0117jo turt\u0105, ir atvirk\u0161\u010diai. I\u0161ie\u0161kojimas gal\u0117t\u0173 b\u016bti nukreiptas \u012f filialo bei steig\u0117jo turt\u0105 tuo pat metu. Taigi, \u012fsteigus filial\u0105, u\u017esienio \u012fmon\u0117 b\u016bt\u0173 neapsaugota, kad filialui turint skol\u0173 ie\u0161kojimas nebus nukreiptas b\u016btent \u012f u\u017esienio \u012fmon\u0119.<\/p>\n<h4 style=\"text-align: justify;\"><strong>\u012emon\u0117s ir filialo mokestiniai skirtumai<\/strong><\/h4>\n<p style=\"text-align: justify;\">Pasirinkta veiklos vykdymo forma Lietuvoje atitinkamai sukuria ne tik teisines bet ir mokestines prievoles. Tod\u0117l b\u016btina \u012fsivertinti kylan\u010di\u0105 administracin\u0119 na\u0161t\u0105, galimas naudas, prid\u0117tin\u0117s vert\u0117s mokes\u010dio (PVM), pelno mokes\u010dio ir kitas prievoles.<\/p>\n<p style=\"text-align: justify;\">Pirmiausia svarbu pabr\u0117\u017eti, jog steigiant filial\u0105 atsiranda prievol\u0117 tiek filialui, tiek ir \u012fmonei, steigian\u010diai filial\u0105, registruotis mokes\u010di\u0173 mok\u0117toju Lietuvoje. Be to, pagrindin\u0117 bendrov\u0117 privalo gauti PVM mok\u0117tojo kod\u0105 Lietuvoje.<\/p>\n<p style=\"text-align: justify;\">Steigiant \u012fmon\u0119, \u0161i yra automati\u0161kai \u012ftraukiama \u012f Lietuvos mokes\u010di\u0173 mok\u0117toj\u0173 registr\u0105, o prievol\u0117 registruotis PVM mok\u0117toju atsiranda, kai per paskutinius 12 m\u0117n. gautos (ar planuojamos gauti) pajamos i\u0161 veiklos vir\u0161ija daugiau kaip 45\u00a0000 Eur arba kai per pra\u0117jusius ir einamuosius kalendorinius metus \u012fmon\u0117 planuoja \u012fsigyti preki\u0173 i\u0161 kit\u0173 valstybi\u0173 nari\u0173 u\u017e daugiau kaip 14\u00a0000 Eur ir kitais atvejais.<\/p>\n<p style=\"text-align: justify;\">Taip pat reik\u0117t\u0173 atkreipti d\u0117mes\u012f, jog \u012fmon\u0117s \u012fsteigimo atveju, kai preki\u0173 siuntim\u0105 organizuoja pati \u012fmon\u0117 \u012f u\u017esienio valstybes, \u012fmonei gali atsirasti PVM registracijos ir deklaravimo prievoli\u0173 u\u017esienio valstyb\u0117se. \u0160iuo aspektu filialas atitinkam\u0173 papildom\u0173 prievoli\u0173 netur\u0117t\u0173, nes jis n\u0117ra atskiras juridinis asmuo ir susijusios prievol\u0117s b\u016bt\u0173 \u012fvykdomos filial\u0105 \u012fsteigusios bendrov\u0117s vardu.<\/p>\n<p style=\"text-align: justify;\">Privalumas steigiant \u012fmon\u0119 pasirei\u0161kia tuo, kad jei kontroliuojan\u010dioji bendrov\u0117 valdo ne ma\u017eiau kaip 10% balsus suteikian\u010di\u0173 akcij\u0173 ne trumpiau kaip 12 m\u0117n., i\u0161mok\u0117ti dividendai kontroliuojan\u010diajai bendrovei b\u016bt\u0173 neapmokestinami. Tuo tarpu filialai dividend\u0173 i\u0161mok\u0117ti negali, kadangi jie n\u0117ra laikomi atskirais juridiniais asmenimis.<\/p>\n<p style=\"text-align: justify;\">Lietuvoje \u012fmon\u0117s u\u017edirbtas pelnas gali b\u016bti apmokestinamas taikant 15%, 5% arba 0% pelno mokes\u010dio tarif\u0105. Reik\u0117t\u0173 atkreipti d\u0117mes\u012f, kad filialai Lietuvoje b\u016bt\u0173 laikomi veikiantys per nuolatin\u0119 buvein\u0119, tod\u0117l filial\u0173 u\u017edirbtas pelnas apmokestinamas taikant 15% pelno mokes\u010dio tarif\u0105. Visgi, apskai\u010diuoti filialo apmokestinam\u0105j\u012f peln\u0105 Lietuvoje n\u0117ra taip lengva, kadangi norint nustatyti filialui priskiriamas pajamas turi b\u016bti atsi\u017evelgiama \u012f filialo atliekamas funkcijas, prisiimamas rizikas, rizikos ir kapitalo nuosavyb\u0117s dal\u012f.<\/p>\n<p style=\"text-align: justify;\">Lietuvoje patirtas \u012fmon\u0117s mokestinis nuostolis gali b\u016bti perkeliamas \u012f kontroliuojan\u010di\u0105j\u0105 bendrov\u0119, jei yra tenkinamos tam tikros s\u0105lygos. Nors Lietuvos \u012fstatymai nepripa\u017e\u012fsta Lietuvos vienet\u0173 filial\u0173 mokestini\u0173 nuostoli\u0173 perk\u0117limo, d\u0117l galimyb\u0117s perkelti Lietuvoje \u012fsteigto filialo mokestinius nuostolius \u012f filial\u0105 \u012fsteigusi\u0105 bendrov\u0119, tur\u0117t\u0173 b\u016bti atsi\u017evelgiama \u012f u\u017esienio valstybi\u0173 mokestini\u0173 \u012fstatym\u0173 reglamentavim\u0105.<\/p>\n<p style=\"text-align: justify;\">\u012emon\u0117ms bei filialams taip pat taikomi skirtingi apskaitos reikalavimai. \u012emon\u0117s Lietuvoje yra finansi\u0161kai atskaitingi asmenys, tod\u0117l privalo periodi\u0161kai teikti juridini\u0173 asmen\u0173 registr\u0173 tvarkytojui finansines ataskaitas. Filialams, prie\u0161ingai nei \u012fmon\u0117ms, n\u0117ra tokios prievol\u0117s. Ta\u010diau filialams rekomenduojama tvarkyti apskait\u0105 viduje, siekiant supaprastinti \u016bkini\u0173 operacij\u0173 ir \u016bkini\u0173 \u012fvyki\u0173 fiksavim\u0105 filial\u0105 \u012fsteigusioje bendrov\u0117je.<\/p>\n<p style=\"text-align: justify;\">Taigi, vystyti versl\u0105 Lietuvoje rekomenduojama \u012fsteigus dukterin\u0119 \u012fmon\u0119. Kontroliuojan\u010dioji bendrov\u0117 tokiu atveju ne tik \u012fgyt\u0173 atskirt\u012f teisin\u0117s atsakomyb\u0117s klausimais, i\u0161 jos b\u016bt\u0173 labai apribotas turtinis i\u0161ie\u0161kojimas, jai taip pat nereik\u0117t\u0173 vesti atskiros apskaitos dukterin\u0117s bendrov\u0117s at\u017evilgiu, skai\u010diuoti Lietuvoje priklausan\u010dio mok\u0117ti pelno mokes\u010dio ir pan. Kita vertus, teisin\u0117s veiklos formos pasirinkimas kiekvienu atveju turi b\u016bti vertinamas individualiai.<\/p>\n<p style=\"text-align: justify;\"><em>Advokat\u0173 kontoros \u201eCobalt\u201d asocijuoti teisininkai Giedr\u0117 Cesiulyt\u0117 ir Martynas Bielskis<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>U\u017esienio bendrov\u0117s, siekian\u010dios Lietuvoje vystyti versl\u0105, itin da\u017enai susiduria su klausimu, koki\u0105 teisin\u0119 veiklos form\u0105 vert\u0117t\u0173 pasirinkti. Da\u017eniausi ir efektyviausi variantai \u2013 dukterin\u0117s u\u017edarosios akcin\u0117s bendrov\u0117s (\u012fmon\u0117s) arba filialo steigimas. Tod\u0117l prie\u0161 pradedant pl\u0117toti veikl\u0105 Lietuvoje, labai svarbu \u012fvertinti \u012fmon\u0117s..<\/p>\n","protected":false},"author":6,"featured_media":25356,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"country":[92],"class_list":["post-25355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K\u0105 \u012fsteigti: \u012fmon\u0119 ar filial\u0105? Patarimai u\u017esienio bendrov\u0117ms vystant versl\u0105 Lietuvoje | COBALT<\/title>\n<meta name=\"description\" content=\"K\u0105 \u012fsteigti: \u012fmon\u0119 ar filial\u0105? 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