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Kokteilių baras parduoda klientams alkoholinius kokteilius Mojito. Be to, klientams pageidaujant, kokteilių baras kokteilius Mojito gamina ir be alkoholio. Kaip turi būti apmokestinami parduodami kokteiliai?
Alkoholiniai kokteiliai Mojito apmokestinam 21 proc. PVM tarifu, o nealkoholiniai Mojito – 9 proc. PVM tarifu.
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