{"id":58009,"date":"2026-10-26T15:29:47","date_gmt":"2026-10-26T13:29:47","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=58009"},"modified":"2026-10-26T15:29:47","modified_gmt":"2026-10-26T13:29:47","slug":"kriptovaliutos-ir-individuali-veikla-dideja-vmi-galimybes-tikrinti-gyventoju-pajamas","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/kriptovaliutos-ir-individuali-veikla-dideja-vmi-galimybes-tikrinti-gyventoju-pajamas\/","title":{"rendered":"Kriptovaliutos ir individuali veikla: did\u0117ja VMI galimyb\u0117s tikrinti gyventoj\u0173 pajamas"},"content":{"rendered":"

Nuo 2026 m. rugs\u0117jo 25 d. \u012fsigaliojo Valstybin\u0117s mokes\u010di\u0173 inspekcijos (VMI) patvirtinti pakeitimai, kuriais be kita ko, i\u0161pl\u0117stas asmen\u0173 s\u0105ra\u0161as, apie kuriuos kriptoturto paslaug\u0173 teik\u0117jai privalo teikti informacij\u0105. Prane\u0161tinais asmenimis nuo \u0161iol laikomi ne tik Europos S\u0105jungos, bet ir tre\u010di\u0173j\u0173 valstybi\u0173 rezidentai. \u0160ie pakeitimai yra susij\u0119 su Europos S\u0105jungos Tarybos direktyva (ES) 2023\/2226 (DAC8), kurios tikslas yra kovoti su mokestiniu suk\u010diavimu ir mokes\u010di\u0173 vengimu, ple\u010diant automatin\u012f keitim\u0105si informacija tarp valstybi\u0173 nari\u0173.<\/strong><\/p>\n

DAC8 reikalavimai grind\u017eiami Ekonominio bendradarbiavimo ir pl\u0117tros organizacijos parengtu tarptautiniu informacijos apie kriptoturt\u0105 teikimo standartu (angl. Crypto-Asset Reporting Framework<\/em>). Pagal Lietuvoje \u012ftvirtint\u0105 tvark\u0105 kriptoturto paslaug\u0173 teik\u0117jai ir operatoriai pirm\u0105 kart\u0105 duomenis apie 2026 metais vykdytus klient\u0173 sandorius VMI tur\u0117s pateikti iki 2027 m. gegu\u017e\u0117s 31 d. Be to, informacij\u0105 apie Lietuvos gyventoj\u0173 sandorius u\u017esienio platformose VMI gal\u0117s gauti per automatinius informacijos mainus su kit\u0173 valstybi\u0173 mokes\u010di\u0173 administratoriais.<\/p>\n

Pagal nauj\u0105j\u0105 tvark\u0105 VMI gaus informacij\u0105 apie kriptovaliut\u0173 naudotoj\u0173 tapatyb\u0119, mokestin\u012f rezidavim\u0105 ir j\u0173 vykdytus sandorius. Bus teikiami duomenys ne tik apie kriptovaliut\u0173 pirkim\u0105 ir pardavim\u0105 u\u017e \u012fprast\u0105 valiut\u0105, bet ir apie vien\u0173 kriptovaliut\u0173 keitim\u0105 \u012f kitas, j\u0173 pervedimus \u012f kitas s\u0105skaitas bei tam tikrus atsiskaitymus kriptovaliutomis u\u017e prekes ar paslaugas. \u0160i informacija apims sandori\u0173 vert\u0119, kriptovaliut\u0173 kiek\u012f ir atlikt\u0173 operacij\u0173 skai\u010di\u0173, o duomenys bus teikiami apibendrintomis metin\u0117mis sumomis.<\/p>\n

Individualios veiklos ypatyb\u0117s prekiaujant kriptovaliutomis<\/strong><\/p>\n

Didesn\u0117 VMI gaunamos informacijos apimtis leis ne tik tikrinti, ar gyventojai tinkamai deklaruoja pajamas i\u0161 kriptovaliut\u0173 sandori\u0173, bet ir \u012fvertinti, ar j\u0173 vykdoma prekyba netur\u0117t\u0173 b\u016bti laikoma individualia veikla. VMI laikosi pozicijos, kad prekyba kriptovaliutomis arba kriptovaliut\u0173 kasimo veikla gali b\u016bti pripa\u017einta individualia veikla, jeigu ji atitinka tris pagrindinius po\u017eymius: savaranki\u0161kum\u0105, t\u0119stinum\u0105 ir ekonomin\u0117s naudos siekim\u0105.<\/p>\n

Kriptovaliut\u0173 prekyb\u0105 pripa\u017einus individualia veikla, gyventojui gali atsirasti pareiga mok\u0117ti ne tik gyventoj\u0173 pajam\u0173 mokest\u012f (GPM), bet ir valstybinio socialinio draudimo bei privalomojo sveikatos draudimo \u012fmokas. Tod\u0117l individualios veiklos kvalifikavimas gali tur\u0117ti reik\u0161ming\u0105 \u012ftak\u0105 bendrai gyventojui tenkan\u010diai mokestinei na\u0161tai.<\/p>\n

Primintina, kad nuo 2026 met\u0173 gyventoj\u0173 pajamoms taikomi progresiniai GPM tarifai, kurie gali i\u0161augti iki 32 proc., priklausomai nuo bendros metini\u0173 apmokestinam\u0173j\u0173 pajam\u0173 sumos. \u0160ie tarifai aktual\u016bs ir individualios veiklos pajamoms, \u012fskaitant pajamas i\u0161 prekybos kriptovaliutomis.<\/p>\n

Papildom\u0173 nepatogum\u0173 gali kilti gyventojams, kurie be prekybos kriptovaliutomis vykdo ir kit\u0105 individuali\u0105 veikl\u0105. Pagal galiojan\u010di\u0105 tvark\u0105, vykdant kelias individualias veiklas, visoms joms turi b\u016bti taikomas vienas pasirinktas i\u0161laid\u0173 atskaitymo b\u016bdas:<\/p>\n

    \n
  1. 30 proc. gaut\u0173 pajam\u0173 dyd\u017eio i\u0161laid\u0173 atskaitymas (pvz., paslaug\u0173 teik\u0117jams) arba<\/li>\n
  2. fakti\u0161kai patirt\u0173 ir dokumentais pagr\u012fst\u0173 i\u0161laid\u0173 atskaitymas (pvz., prekiaujant kriptovaliutomis).<\/li>\n<\/ol>\n

    Tarkime, gyventojas i\u0161 konsultavimo veiklos gauna 10 000 Eur pajam\u0173, o jo faktin\u0117s i\u0161laidos sudaro 1\u00a0000 Eur. Kartu jis vykdo prekyb\u0105 kriptovaliutomis, kurias \u012fsigijo u\u017e 10 000 Eur ir pardav\u0117 u\u017e 11\u00a0000\u00a0Eur. Jeigu konsultavimo veiklai b\u016bt\u0173 galima taikyti 30 proc. i\u0161laid\u0173 atskaitym\u0105, o prekybai kriptovaliutomis faktini\u0173 i\u0161laid\u0173 atskaitym\u0105, bendros apmokestinamosios pajamos sudaryt\u0173 8 000 Eur. Ta\u010diau abiem veikloms pasirinkus 30 proc. i\u0161laid\u0173 atskaitymo metod\u0105, bendros apmokestinamosios pajamos siekt\u0173 14\u00a0700 Eur, o taikant faktini\u0173 i\u0161laid\u0173 atskaitym\u0105 apmokestinamosios pajamos sudaryt\u0173 10 000 Eur, t. y. 4\u00a0700 Eur ma\u017eiau.<\/p>\n

    Taigi gyventojai negali skirtingoms individualioms veikloms pasirinkti skirtingo i\u0161laid\u0173 atskaitymo metodo, nors \u0161i\u0173 veikl\u0173 s\u0105naud\u0173 strukt\u016bra gali i\u0161 esm\u0117s skirtis. Tod\u0117l gyventojams svarbu i\u0161 anksto \u012fsivertinti, kuris i\u0161laid\u0173 atskaitymo metodas jiems yra palankesnis, nes nuo \u0161io pasirinkimo tiesiogiai priklausys mok\u0117tin\u0173 mokes\u010di\u0173 dydis.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Nuo 2026 m. rugs\u0117jo 25 d. \u012fsigaliojo Valstybin\u0117s mokes\u010di\u0173 inspekcijos (VMI) patvirtinti pakeitimai, kuriais be kita ko, i\u0161pl\u0117stas asmen\u0173 s\u0105ra\u0161as, apie kuriuos kriptoturto paslaug\u0173 teik\u0117jai privalo teikti informacij\u0105. Prane\u0161tinais asmenimis nuo \u0161iol laikomi ne tik Europos S\u0105jungos, bet ir tre\u010di\u0173j\u0173..<\/p>\n","protected":false},"author":19,"featured_media":2668,"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-58009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"\nKriptovaliutos ir individuali veikla: did\u0117ja VMI galimyb\u0117s tikrinti gyventoj\u0173 pajamas | COBALT<\/title>\n<meta name=\"description\" content=\"Kriptovaliutos ir individuali veikla: did\u0117ja VMI galimyb\u0117s tikrinti gyventoj\u0173 pajamas. News. Naujienos. Jaunumi. 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