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Kuriame PVM deklaracijos laukelyje deklaruojami vakcinos nuo COVID-19 ligos ir in vitro COVID-19 ligos diagnostikos medicinos priemonių pardavimai, kai šie sandoriai vyksta Lietuvoje ir prekės nėra išgabenamos iš Lietuvos?
Tokie sandoriai deklaruojami PVM deklaracijos 19 laukelyje, kaip kiti 0 proc. PVM tarifu apmokestinami prekių tiekimo sandoriai.
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