STI
Ar gali asmuo (fizinis arba juridinis) įsiregistruoti PVM mokėtoju, jeigu ekonominės veiklos dar nevykdo, o tik ketina vykdyti?
Registracijos numeris KM0734
Asmuo (fizinis arba juridinis), kuris ketina vykdyti ekonominę veiklą, t. y. ketina tiekti PVM apmokestinamas prekes ir / ar teikti paslaugas, gali įsiregistruoti PVM mokėtoju savanoriškai.
Teises aktai
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