{"id":759263,"date":"2024-08-30T11:01:11","date_gmt":"2024-08-30T09:01:11","guid":{"rendered":"http:\/\/italianbusinesslawyers.com\/imoniu-mokestines-prievoles-ir-ju-laikymasis-italijoje\/"},"modified":"2026-07-06T13:12:44","modified_gmt":"2026-07-06T11:12:44","slug":"imoniu-mokestines-prievoles-ir-ju-laikymasis-italijoje","status":"publish","type":"page","link":"https:\/\/italianbusinesslawyers.com\/lt\/imoniu-mokestines-prievoles-ir-ju-laikymasis-italijoje\/","title":{"rendered":"Italijos \u012fmoni\u0173 mokes\u010di\u0173 reikalavim\u0173 laikymasis u\u017esienio kapitalo \u012fmon\u0117se"},"content":{"rendered":"\n<div class=\"wp-block-genesis-blocks-gb-spacer gb-block-spacer gb-divider-solid gb-divider-size-1\" style=\"color:#ddd\"><hr style=\"height:31px\"><\/div>\n\n<!--\nSEO Title (Yoast \/ RankMath): Corporate Tax Compliance in Italy for Foreign Companies\nMeta Description: Corporate tax compliance in Italy for foreign-owned companies, branches and investors. 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780px;\n    margin: 0 auto 28px;\n    font-size: 19px;\n  }\n\n  .ibl-tax-small {\n    color: var(--ibl-muted);\n    font-size: 14px;\n  }\n\n  @media (max-width: 980px) {\n    .ibl-tax-hero-grid,\n    .ibl-tax-intro-grid,\n    .ibl-tax-two-col,\n    .ibl-tax-checklist {\n      grid-template-columns: 1fr;\n    }\n\n    .ibl-tax-grid-3,\n    .ibl-tax-stats,\n    .ibl-tax-related {\n      grid-template-columns: repeat(2, minmax(0, 1fr));\n    }\n  }\n\n  @media (max-width: 640px) {\n    .ibl-tax-section {\n      padding: 54px 0;\n    }\n\n    .ibl-tax-hero {\n      padding: 70px 0 58px;\n    }\n\n    .ibl-tax-grid-3,\n    .ibl-tax-grid-2,\n    .ibl-tax-stats,\n    .ibl-tax-related {\n      grid-template-columns: 1fr;\n    }\n\n    .ibl-tax-card,\n    .ibl-tax-panel,\n    .ibl-tax-checklist,\n    .ibl-tax-hero-card {\n      padding: 22px;\n    }\n\n    .ibl-tax-step {\n      padding-left: 24px;\n      padding-top: 76px;\n    }\n  }\n<\/style>\n\n<div class=\"ibl-tax-page\">\n  <section class=\"ibl-tax-full ibl-tax-hero\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-hero-grid\">\n        <div>\n          <p class=\"ibl-tax-eyebrow\">U\u017esienio \u012fmoni\u0173 registracija mokes\u010di\u0173 tikslais Italijoje<\/p>\n          <h1>Italijos \u012fmoni\u0173 mokes\u010di\u0173 reikalavim\u0173 laikymasis u\u017esienio kapitalo \u012fmon\u0117se<\/h1>\n          <p>Mes padedame u\u017esienio akcininkams, tarptautin\u0117ms grup\u0117ms, filialams ir rinkos \u012f\u017eengimo komandoms teisiniais ir operaciniais klausimais, susijusiais su Italijos \u012fmoni\u0173 mokes\u010di\u0173 reikalavim\u0173 laikymusi, PVM registracija, fiskaliniu atstovavimu, apskaitos sistemos \u012fdiegimu ir \u012fsisteigimo po \u012fregistravimo \u012fsipareigojimais.<\/p>\n          <div class=\"ibl-tax-hero-actions\">\n            <a class=\"ibl-tax-btn primary\" href=\"#tax-checklist\">Atsisi\u0173skite Italijos mokes\u010di\u0173 atitikties kontrolin\u012f s\u0105ra\u0161\u0105<\/a>\n            <a class=\"ibl-tax-btn secondary\" href=\"https:\/\/calendly.com\/iacovazziglobalbusinesslawyers\/corporatecommercial\">U\u017esisakykite konsultacij\u0105 d\u0117l mokes\u010di\u0173 atitikties<\/a>\n          <\/div>\n        <\/div>\n\n        <aside class=\"ibl-tax-hero-card\" aria-label=\"Key tax compliance points\">\n          <h2>Ko paprastai reikia u\u017esienio \u012fmon\u0117ms po \u012fsteigimo<\/h2>\n          <ul>\n            <li>Italijos mokes\u010di\u0173 kodas, PVM kodas ir registracija Mokes\u010di\u0173 inspekcijoje.<\/li>\n            <li>Apskaitos ir buhalterijos paslaug\u0173 teikimo prad\u017eia bendradarbiaujant su Italijos mokes\u010di\u0173 konsultantu.<\/li>\n            <li>IRES, IRAP, PVM, i\u0161skai\u010diuojamasis mokestis ir metin\u0117s ataskaitos teikimas.<\/li>\n            <li>Elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymas, banko s\u0105skaitos, darbo u\u017emokes\u010dio apskaita ir \u012fmon\u0117s apskaitos dokument\u0173 koordinavimas.<\/li>\n            <li>Filialo, dukterin\u0117s \u012fmon\u0117s ar fiskalinio atstovo vertinimas vykdant tarpvalstybin\u0119 veikl\u0105.<\/li>\n          <\/ul>\n        <\/aside>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-intro-grid\">\n        <div>\n          <p class=\"ibl-tax-kicker\">Strateginis tikslas<\/p>\n          <h2>Mokes\u010di\u0173 reikalavim\u0173 laikymasis tur\u0117t\u0173 b\u016bti \u012ftrauktas \u012f plan\u0105 d\u0117l \u012f\u0117jimo \u012f Italijos rink\u0105, o ne traktuojamas kaip antraeilis dalykas.<\/h2>\n          <p class=\"ibl-tax-lead\">U\u017esienio kapitalo Italijos S.r.l., S.p.A., filialo ar PVM registruotos u\u017esienio \u012fmon\u0117s atveju pradiniame etape pasirinkta teisin\u0117 strukt\u016bra tiesiogiai daro \u012ftak\u0105 pelno mokes\u010diui, PVM ataskait\u0173 teikimui, apskaitos procesams, atstovo atsakomybei, i\u0161skai\u010diuojamiems mokes\u010diams, darbo s\u0105naudoms ir audito rizikai.<\/p>\n          <p>M\u016bs\u0173 u\u017eduotis \u2013 koordinuoti teisinius ir atitikties reikalavimus, susijusius su mokes\u010di\u0173 tvarkymo procesu: \u012fmon\u0117s strukt\u016br\u0105, \u012fgaliojimus atstovauti, registruot\u0105 buvein\u0119, bankines operacijas, PVM registracij\u0105, reikalavimus fiskaliniam atstovui, tarpvalstybines sutartis, s\u0105saj\u0105 su vietine apskaita ir dokument\u0173 valdym\u0105.<\/p>\n          <div class=\"ibl-tax-note\">\n            <strong>Praktinis aspektas:<\/strong> net jei pradinis pra\u0161ymas apsiriboja tik \u012fmon\u0117s \u012fsteigimu, Italijoje veikiantis u\u017esienio investuotojas paprastai i\u0161 karto po \u012fmon\u0117s \u012fsteigimo ar filialo registracijos tur\u0117s poreik\u012f gauti vietin\u0119 pagalb\u0105 mokes\u010di\u0173, apskaitos ir buhalterijos klausimais.\n          <\/div>\n        <\/div>\n\n        <div class=\"ibl-tax-stats\" aria-label=\"Corporate tax indicators in Italy\">\n          <div class=\"ibl-tax-stat\">\n            <strong>24%<\/strong>\n            <p>Standartin\u0117 Italijos IRES pelno mokes\u010dio norma, kuriai taikomos tam tikros tvarkos ir s\u0105lygos.<\/p>\n          <\/div>\n          <div class=\"ibl-tax-stat\">\n            <strong>3.9%<\/strong>\n            <p>\u012eprasta IRAP bazin\u0117 norma, atsi\u017evelgiant \u012f regioninius ir sektori\u0173 skirtumus.<\/p>\n          <\/div>\n          <div class=\"ibl-tax-stat\">\n            <strong>22%<\/strong>\n            <p>Standartinis Italijos PVM tarifas; tam tikroms prek\u0117ms ir paslaugoms taikomi suma\u017einti tarifai.<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section light\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">Pagrindin\u0117s atitikties sritys<\/p>\n      <h2>Pagrindiniai mokes\u010di\u0173 \u012fsipareigojimai Italijoje veikian\u010dioms \u012fmon\u0117ms<\/h2>\n      <div class=\"ibl-tax-grid-3\">\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">1<\/span>\n          <h3>IRES pelno mokestis<\/h3>\n          <p>Italijos \u012fmon\u0117s ir tam tikri nerezidentai, turintys apmokestinam\u0105 veikl\u0105 Italijoje, privalo \u012fvertinti pelno mokes\u010dio \u012fsipareigojimus, apmokestinam\u0105j\u0105 baz\u0119, metines deklaracijas ir mok\u0117jimo terminus.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>Apmokestinam\u0173j\u0173 pajam\u0173 nustatymas<\/li>\n            <li>Metin\u0117 \u012fmon\u0117s mokes\u010di\u0173 deklaracija<\/li>\n            <li>I\u0161ankstiniai ir likutiniai mok\u0117jimai<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">2<\/span>\n          <h3>IRAP regioninis gamybos mokestis<\/h3>\n          <p>IRAP programa turi b\u016bti analizuojama atsi\u017evelgiant \u012f \u012fmon\u0117s veikl\u0105, region\u0105, sektori\u0173 ir apmokestinam\u0105j\u0105 baz\u0119, ypating\u0105 d\u0117mes\u012f skiriant bankams, draudimo bendrov\u0117ms ir reguliuojamiems sektoriams.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>Regionini\u0173 tarif\u0173 per\u017ei\u016bra<\/li>\n            <li>Konkre\u010diam sektoriui pritaikytas po\u017ei\u016bris<\/li>\n            <li>Apskaitos duomen\u0173 suderinimas<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">3<\/span>\n          <h3>PVM registracija ir ataskait\u0173 teikimas<\/h3>\n          <p>Prie\u0161 pradedant veikl\u0105, reik\u0117t\u0173 i\u0161nagrin\u0117ti PVM registracij\u0105, elektronines s\u0105skaitas fakt\u016bras, atvirk\u0161tin\u012f apmokestinim\u0105, sandorius ES viduje, import\u0105 ir tarpvalstybinius tiekimus.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>PVM kodas ir VIES (jei taikoma)<\/li>\n            <li>M\u0117nesin\u0117s arba ketvir\u010dio ataskaitos<\/li>\n            <li>Tarpvalstybinis PVM apmokestinimas<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">4<\/span>\n          <h3>I\u0161skai\u010diuojami mokes\u010diai<\/h3>\n          <p>Dividendai, pal\u016bkanos, autoriniai mokes\u010diai, direktori\u0173 atlyginimai ir mok\u0117jimai ne rezidentams gali b\u016bti susij\u0119 su Italijos i\u0161skai\u010diuojamuoju mokes\u010diu ir reikalavimais d\u0117l sutar\u010di\u0173 dokumentacijos.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>Sutarties atitikties reikalavimams vertinimas<\/li>\n            <li>Dokumentai, susij\u0119 su faktiniu savininku<\/li>\n            <li>Mok\u0117jim\u0173 sraut\u0173 valdymas<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">5<\/span>\n          <h3>Darbo u\u017emokestis ir socialinis draudimas<\/h3>\n          <p>Norint \u012fdarbinti darbuotojus Italijoje, b\u016btina atlikti darbo u\u017emokes\u010dio apskait\u0105, parengti darbo dokumentus, mok\u0117ti socialinio draudimo \u012fmokas, u\u017eregistruoti draudimo pozicijas ir laikytis darbo teis\u0117s akt\u0173.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>Darbo u\u017emokes\u010dio paslaug\u0173 teik\u0117jo \u012ftraukimas<\/li>\n            <li>INPS ir INAIL koordinavimas<\/li>\n            <li>Darbo sutar\u010di\u0173 suderinimas<\/li>\n          <\/ul>\n        <\/article>\n\n        <article class=\"ibl-tax-card\">\n          <span class=\"ibl-tax-icon\">6<\/span>\n          <h3>Apskaita, apskaitos knygos ir ataskaitos<\/h3>\n          <p>\u012emon\u0117s privalo tvarkyti tinkam\u0105 apskait\u0105, i\u0161ra\u0161yti reikalavimus atitinkan\u010dias s\u0105skaitas fakt\u016bras, saugoti apskaitos dokumentus bei koordinuoti metini\u0173 finansini\u0173 ataskait\u0173 rengim\u0105 ir \u012fmon\u0117s vadovyb\u0117s patvirtinimus.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>Apskaitos darbo eiga<\/li>\n            <li>\u012emon\u0117s apskaitos knygos ir protokolai<\/li>\n            <li>Finansini\u0173 ataskait\u0173 pateikimas<\/li>\n          <\/ul>\n        <\/article>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-two-col\">\n        <div>\n          <p class=\"ibl-tax-kicker\">\u012e\u0117jimo \u012f rink\u0105 scenarijai<\/p>\n          <h2>Skirtingos Italijos apskaitos \u012fra\u0161\u0173 strukt\u016bros lemia skirtingus mokes\u010di\u0173 atitikties u\u017etikrinimo procesus.<\/h2>\n          <p class=\"ibl-tax-lead\">Prie\u0161 pateikdami nurodymus buhalteriams, bankams ar darbo u\u017emokes\u010dio apskai\u010diavimo paslaug\u0173 teik\u0117jams, u\u017esienio investuotojai tur\u0117t\u0173 nustatyti, kokia Italijos mokes\u010di\u0173 sistema taikoma j\u0173 strukt\u016brai ir verslo modeliui.<\/p>\n          <div class=\"ibl-tax-badge-row\">\n            <span class=\"ibl-tax-badge\">S.r.l. dukterin\u0117 \u012fmon\u0117<\/span>\n            <span class=\"ibl-tax-badge\">Italijos filialas<\/span>\n            <span class=\"ibl-tax-badge\">Registracija tik PVM tikslais<\/span>\n            <span class=\"ibl-tax-badge\">Fiskalinis atstovas<\/span>\n            <span class=\"ibl-tax-badge\">Tarpvalstybin\u0117s paslaugos<\/span>\n          <\/div>\n        <\/div>\n\n        <aside class=\"ibl-tax-panel\">\n          <h3>Atitikties vertinimas prie\u0161 paleidim\u0105<\/h3>\n          <p>Kiekvieno u\u017esienio investuotojo atveju paprastai patikriname, ar verslui reikalinga vietin\u0117 \u012fmon\u0117, filialas, atstovyb\u0117, PVM kodas, mokes\u010di\u0173 atstovas, darbo u\u017emokes\u010dio registracija, \u012fmon\u0117s banko s\u0105skaita ar \u0161i\u0173 variant\u0173 derinys.<\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>Veiklos ir pajam\u0173 modelio per\u017ei\u016bra<\/li>\n            <li>Rizika, susijusi su ry\u0161iais su Italija \/ nuolatin\u0117s buvein\u0117s nustatymu<\/li>\n            <li>PVM ir s\u0105skait\u0173 i\u0161ra\u0161ymo modelis<\/li>\n            <li>Veiklos kontrolinis s\u0105ra\u0161as po \u012fmon\u0117s \u012fregistravimo<\/li>\n          <\/ul>\n        <\/aside>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section soft-blue\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">Mokes\u010di\u0173 laikymosi matrica<\/p>\n      <h2>Mokes\u010di\u0173 laikymosi gair\u0117s u\u017esienio kapitalo \u012fmon\u0117ms Italijoje<\/h2>\n      <div class=\"ibl-tax-table-wrap\">\n        <table class=\"ibl-tax-table\">\n          <thead>\n            <tr>\n              <th>Darbo srautas<\/th>\n              <th>Tipi\u0161kas teisinis ar atitikties klausimas<\/th>\n              <th>Veiklos rezultatas<\/th>\n              <th>Rizika, jei nebus imtasi priemoni\u0173<\/th>\n            <\/tr>\n          <\/thead>\n          <tbody>\n            <tr>\n              <td>Strukt\u016bros pasirinkimas<\/td>\n              <td>S.r.l., S.p.A., filialas, atstovyb\u0117 ar PVM registracija gali tur\u0117ti skirting\u0173 mokes\u010di\u0173 ir atsakomyb\u0117s pasekmi\u0173.<\/td>\n              <td>Memorandumas d\u0117l \u012f\u0117jimo \u012f rink\u0105 strukt\u016bros ir veiklos prad\u017eios seka.<\/td>\n              <td>Netinkamas verslo modelis, nuolatin\u0117s buvein\u0117s rizika, i\u0161laid\u0173 dubliavimas arba veiklos prad\u017eios atid\u0117jimas.<\/td>\n            <\/tr>\n            <tr>\n              <td>PVM registracija<\/td>\n              <td>Apmokestinama veikla, importas, sandoriai ES, elektronin\u0117 prekyba ar pardavimai per prekybos platformas gali reikalauti registracijos Italijos PVM sistemoje.<\/td>\n              <td>PVM kodas, VIES (jei taikoma), s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo tvarka ir deklaravimo kalendorius.<\/td>\n              <td>V\u0117luota registracija, s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo blokavimas, baudos, PVM susigr\u0105\u017einimo klausimai.<\/td>\n            <\/tr>\n            <tr>\n              <td>Mokes\u010di\u0173 atstovas<\/td>\n              <td>ES nepriklausan\u010dioms \u012fmon\u0117ms, neturin\u010dioms padalinio Italijoje, PVM tikslais gali prireikti fiskalinio atstovo.<\/td>\n              <td>Atstovo paskyrimas, \u012fgaliojimas, dokumentai, garantijos \u012fvertinimas ir mokes\u010di\u0173 registracijos paketas.<\/td>\n              <td>Negal\u0117jimas vykdyti prekybos laikantis reikalavim\u0173, veiklos sustabdymas prekybos platformoje, atstovo atsakomyb\u0117s klausimai.<\/td>\n            <\/tr>\n            <tr>\n              <td>Apskaita ir apskaitos knygos<\/td>\n              <td>Italijos apskaita, elektronin\u0117s s\u0105skaitos fakt\u016bros, \u012fstatymuose numatyti apskaitos \u017eurnalai ir apskaitos \u012fra\u0161ai turi b\u016bti parengti nuo pat pirmos dienos.<\/td>\n              <td>Apskaitininko \u012fdarbinimas, apskaitos knyg\u0173 antspaudavimas, jei reikalaujama, ataskait\u0173 teikimo kalendorius ir dokument\u0173 tvarkymo tvarka.<\/td>\n              <td>Nepakankami \u012fra\u0161ai, pav\u0117luotas dokument\u0173 pateikimas, silpna gynyba audito metu ir vidaus valdymo tr\u016bkumai.<\/td>\n            <\/tr>\n            <tr>\n              <td>Bankininkyst\u0117 ir mok\u0117jimai<\/td>\n              <td>Mokes\u010diai, darbo u\u017emokes\u010dio apskaita ir tiek\u0117jai reikalauja suderint\u0173 banko operacij\u0173, AML dokumentacijos ir tikr\u0173j\u0173 savinink\u0173 (UBO) atskleidimo.<\/td>\n              <td>Pagalba tvarkant banko s\u0105skaitas, \u201eKYC\u201c dokument\u0173 rinkinys ir mok\u0117jim\u0173 patvirtinimo strukt\u016bra.<\/td>\n              <td>Veiklos v\u0117lavimai, mok\u0117jim\u0173 sunkumai, praleisti mokes\u010di\u0173 terminai d\u0117l bankini\u0173 nesklandum\u0173.<\/td>\n            <\/tr>\n            <tr>\n              <td>U\u017eimtumas ir darbo u\u017emokes\u010dio apskaita<\/td>\n              <td>\u012edarbinimas Italijoje sukelia \u012fsipareigojimus, susijusius su darbo u\u017emokes\u010diu, socialiniu draudimu, darbo teise ir draudimu.<\/td>\n              <td>Darbuotoj\u0173 \u012fdarbinimo proced\u016bros, darbo dokumentacija ir \u017emogi\u0161k\u0173j\u0173 i\u0161tekli\u0173 atitikties reikalavimams kalendorius.<\/td>\n              <td>Neteisingas darbo santyki\u0173 klasifikavimas, socialinio draudimo rizika ir baudos u\u017e darbo teis\u0117s pa\u017eeidimus.<\/td>\n            <\/tr>\n          <\/tbody>\n        <\/table>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">\u012egyvendinimo planas<\/p>\n      <h2>M\u016bs\u0173 mokes\u010di\u0173 reikalavim\u0173 laikymosi \u012fvedimo darbo eiga<\/h2>\n      <div class=\"ibl-tax-process\">\n        <div class=\"ibl-tax-step\">\n          <h3>Pradin\u0117 mokes\u010di\u0173 taikymo srities per\u017ei\u016bra<\/h3>\n          <p>Vertiname Italijos \u012fmon\u0117s strukt\u016br\u0105, u\u017esienio akcinink\u0173 profil\u012f, veikl\u0105, tiekimo grandin\u0119, numatomas pajamas, darbuotojus, vadovus, patalpas ir tarptautinius sandorius.<\/p>\n        <\/div>\n        <div class=\"ibl-tax-step\">\n          <h3>Dokument\u0173 ir registracijos atitikmenys<\/h3>\n          <p>Mes parengiame reikiamus \u012fmon\u0117s dokumentus, \u012fgaliojimus, vertimus, mokes\u010di\u0173 kodekso ir PVM reikalavimus atitinkan\u010dius dokumentus, duomenis apie registruot\u0105 buvein\u0119 bei apskaitos dokumentus, reikalingus \u012fmon\u0117s registracijai.<\/p>\n        <\/div>\n        <div class=\"ibl-tax-step\">\n          <h3>Bendradarbiavimas su mokes\u010di\u0173 konsultantais ir buhalteriais<\/h3>\n          <p>Bendradarbiaujame su Italijos buhalteriais ar mokes\u010di\u0173 partneriais, siekdami suderinti teisin\u0119 strukt\u016br\u0105 su IRES, IRAP, PVM, elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ymo, finansini\u0173 ataskait\u0173 ir darbo u\u017emokes\u010dio apskaitos reikalavimais.<\/p>\n        <\/div>\n        <div class=\"ibl-tax-step\">\n          <h3>Atitikties reikalavimams kalendorius po \u012fmon\u0117s \u012fregistravimo<\/h3>\n          <p>Nustatome veiksm\u0173 s\u0105ra\u0161\u0105 po \u012fmon\u0117s \u012fregistravimo: banko operacijos, apskaita, skaitmeninis para\u0161as, PEC, buhalterio \u012fdarbinimas, s\u0105skaitos fakt\u016bros, PVM, darbo u\u017emokes\u010dio apskaita ir metiniai \u012fmon\u0117s patvirtinimai.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"tax-checklist\" class=\"ibl-tax-full ibl-tax-section soft-green\">\n    <div class=\"ibl-tax-wrap\">\n      <div class=\"ibl-tax-checklist\">\n        <div>\n          <p class=\"ibl-tax-eyebrow\">Klient\u0173 pritraukimo priemon\u0117<\/p>\n          <h2>Italijos \u012fmoni\u0173 mokes\u010di\u0173 atitikties reikalavimams patikrinimo s\u0105ra\u0161as<\/h2>\n          <p>\u0160\u012f kontrolin\u012f s\u0105ra\u0161\u0105 naudokite prie\u0161 \u012fsteigdami Italijos \u012fmon\u0119, filial\u0105 ar PVM registracij\u0105 arba i\u0161kart po to. Jis skirtas u\u017esienio akcininkams, finans\u0173 direktoriams, steig\u0117jams, vyriausiesiems teisininkams ir tarptautini\u0173 mokes\u010di\u0173 komandoms, koordinuojan\u010dioms veikl\u0105 Italijoje. <\/p>\n          <ul class=\"ibl-tax-list\">\n            <li>\u012emoni\u0173 pelno mokestis, PVM ir apskaitos prad\u017eios proced\u016bros.<\/li>\n            <li>Sprendim\u0173 pri\u0117mimo lygmenys filialuose, dukterin\u0117se \u012fmon\u0117se ir per fiskalinius atstovus.<\/li>\n            <li>Dokumentai, kuriuos reikia surinkti prie\u0161 kreipiantis \u012f Italijos konsultantus.<\/li>\n            <li>Rizikos \u017eymos, susijusios su bankininkyste, darbo u\u017emokes\u010dio apskaita, s\u0105skait\u0173 i\u0161ra\u0161ymu ir privalomais apskaitos \u017eurnalais.<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"ibl-tax-mini-card\">\n          <h3>Atsisi\u0173skite \/ u\u017esisakykite kontrolin\u012f s\u0105ra\u0161\u0105<\/h3>\n          <p>Susiekite \u0161\u012f mygtuk\u0105 su PDF failo atsisiuntimo nuoroda, CRM forma arba saugiu registracijos puslapiu, kur\u012f naudoja \u012fmon\u0117.<\/p>\n          <div class=\"ibl-tax-actions\">\n            <a class=\"ibl-tax-btn primary\" href=\"http:\/\/italianbusinesslawyers.com\/lt\/kontaktuokite-mus\/\">Atsisi\u0173skite Italijos mokes\u010di\u0173 atitikties kontrolin\u012f s\u0105ra\u0161\u0105<\/a>\n            <a class=\"ibl-tax-btn secondary\" href=\"https:\/\/calendly.com\/iacovazziglobalbusinesslawyers\/corporatecommercial\">U\u017esisakykite \u012fvadin\u012f pokalb\u012f<\/a>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">Rizikos \u017eem\u0117lapis<\/p>\n      <h2>Da\u017eniausios mokes\u010di\u0173 laikymosi rizikos, su kuriomis susiduria u\u017esienio \u012fmon\u0117s Italijoje<\/h2>\n      <div class=\"ibl-tax-grid-2\">\n        <article class=\"ibl-tax-card\">\n          <h3>V\u0117luojantis mokes\u010di\u0173 ir PVM registravimas<\/h3>\n          <p>U\u017esienio investuotojai kartais u\u017ebaigia \u012fmon\u0117s steigimo proced\u016br\u0105, ta\u010diau atideda apskaitos tvarkym\u0105, PVM formalumus, elektronini\u0173 s\u0105skait\u0173 fakt\u016br\u0173 i\u0161ra\u0161ym\u0105 ir s\u0105skait\u0173 atidarym\u0105 banke. D\u0117l to \u012fmon\u0117 gali negal\u0117ti i\u0161ra\u0161yti s\u0105skait\u0173 fakt\u016br\u0173, atsiskaityti su tiek\u0117jais, \u012fdarbinti darbuotoj\u0173 ar laikytis mokes\u010di\u0173 mok\u0117jimo termin\u0173. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-card\">\n          <h3>Netinkama u\u017eduoties strukt\u016bra<\/h3>\n          <p>Atstovyb\u0117, filialas, S.r.l. arba PVM registracija turi b\u016bti pasirinkta atsi\u017evelgiant \u012f faktin\u0119 komercin\u0119 veikl\u0105. Netinkamai pasirinkta strukt\u016bra gali sukelti mokes\u010di\u0173 rizik\u0105 arba trukdyti vykdyti teis\u0117t\u0105 veikl\u0105. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-card\">\n          <h3>Nevaldomo fiskalinio atstovo atsakomyb\u0117<\/h3>\n          <p>PVM strukt\u016bros, susijusios su ne ES \u0161alimis, reikalauja kruop\u0161taus sutar\u010di\u0173 ir dokument\u0173 tvarkymo, nes mokes\u010di\u0173 atstovas gali prisiimti didel\u0119 atsakomyb\u0119 u\u017e PVM reikalavim\u0173 laikym\u0105si.<\/p>\n        <\/article>\n        <article class=\"ibl-tax-card\">\n          <h3>Nepakankamas vidinis dokument\u0173 valdymas<\/h3>\n          <p>Mokes\u010di\u0173 reikalavim\u0173 laikymasis n\u0117ra vien tik buhalterio u\u017eduotis. Sutartys, s\u0105skaitos fakt\u016bros, valdybos pritarimai, \u012fgaliojimai, kovos su pinig\u0173 plovimu dokumentai ir bankiniai \u012fgaliojimai turi b\u016bti suderinti. <\/p>\n        <\/article>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section light\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">Vidaus mar\u0161rutai<\/p>\n      <h2>Susijusios paslaugos, susijusios su \u012f\u0117jimu \u012f Italijos rink\u0105<\/h2>\n      <div class=\"ibl-tax-related\">\n        <a href=\"http:\/\/italianbusinesslawyers.com\/lt\/registracija-pvm-moketoju-italijoje-nauja-garantiju-taisykle-ne-es-bendrovems\/\">PVM registracija <span>ES \/ ne ES \u0161alyse, fiskalinio atstovo paslaugos ir atitiktis elektronini\u0173 prekybos platform\u0173 reikalavimams.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/lt\/italijos-imoniu-steigimas\/ribotos-atsakomybes-bendrove-srl\/\">Italijos S.r.l. \u012fsteigimas <span>Ribotos atsakomyb\u0117s bendrov\u0117s \u012fsteigimas u\u017esienio akcininkams.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/lt\/filialo-atidarymas-italijoje\/\">Filialas Italijoje <span>U\u017esienio \u012fmon\u0117s registracija, filialo atstovas ir atitiktis vietos reikalavimams.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/lt\/registracija-pvm-moketoju-italijoje-nauja-garantiju-taisykle-ne-es-bendrovems\/\">Fiskalinis atstovas <span>PVM atstovavimas ne ES \u012fmon\u0117ms, veikian\u010dioms Italijoje.<\/span><\/a>\n        <a href=\"http:\/\/italianbusinesslawyers.com\/open-italian-bank-account\/\">Italijos banko s\u0105skaitos atidarymas <span>: pagalba banko reikal\u0173 tvarkyme, AML\/KYC dokument\u0173 paketas ir operacin\u0117s veiklos organizavimas.<\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-section\">\n    <div class=\"ibl-tax-wrap\">\n      <p class=\"ibl-tax-kicker\">DUK<\/p>\n      <h2>Italijos \u012fmoni\u0173 mokes\u010di\u0173 atitiktis: pagrindiniai klausimai<\/h2>\n      <div class=\"ibl-tax-faq\">\n        <article class=\"ibl-tax-faq-item\">\n          <h3>Koks yra pelno mokes\u010dio tarifas Italijoje?<\/h3>\n          <p>\u012eprastas Italijos \u012fmoni\u0173 pelno mokestis (IRES) paprastai sudaro 24 %. Gali b\u016bti taikomi papildomi mokes\u010diai, \u012fskaitant IRAP bei konkre\u010dioms pramon\u0117s \u0161akoms skirtas arba laikinas mokes\u010di\u0173 sistemas. Tod\u0117l faktin\u0119 mokes\u010di\u0173 na\u0161t\u0105 reik\u0117t\u0173 vertinti kiekvienu konkre\u010diu atveju atskirai.  <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>Ar Italijos S.r.l. \u012fmonei po \u012fregistravimo reikalingas buhalteris?<\/h3>\n          <p>Taip. Paprastai Italijos \u012fmonei po \u012fregistravimo reikalinga vietin\u0117 apskaitos ir buhalterijos pagalba, \u012fskaitant PVM, elektronines s\u0105skaitas fakt\u016bras, mokes\u010di\u0173 deklaracijas, finansines ataskaitas, pagalb\u0105 tvarkant darbo u\u017emokes\u010dio apskait\u0105, kai samdomi darbuotojai, bei \u012fstatymuose numatyt\u0173 dokument\u0173 tvarkym\u0105. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>Ar u\u017esienio \u012fmon\u0117 gali u\u017esiregistruoti PVM mok\u0117toja Italijoje ne\u012fsteigdama Italijos \u012fmon\u0117s?<\/h3>\n          <p>Tam tikrais atvejais \u2013 taip. U\u017esienio \u012fmonei gali prireikti registruotis PVM mok\u0117toju Italijoje arba paskirti fiskalin\u012f atstov\u0105, priklausomai nuo veiklos pob\u016bd\u017eio, \u012fsisteigimo statuso, ES\/ne ES statuso ir sandori\u0173 sraut\u0173. Tai reik\u0117t\u0173 i\u0161siai\u0161kinti prie\u0161 pradedant prekyb\u0105 Italijoje.  <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>Kuo skiriasi filialo ir Italijos dukterin\u0117s \u012fmon\u0117s mokes\u010di\u0173 reikalavim\u0173 laikymasis?<\/h3>\n          <p>Italijos dukterin\u0117 \u012fmon\u0117 yra atskiras juridinis asmuo, o filialas yra u\u017esienio \u012fmon\u0117s dalis. Abiem atvejais gali b\u016bti taikomi Italijos mokes\u010di\u0173, PVM, apskaitos ir darbo teis\u0117s reikalavimai, ta\u010diau atsakomyb\u0117, valdymas, ataskait\u0173 teikimas ir mokes\u010di\u0173 re\u017eimas i\u0161 esm\u0117s skiriasi. <\/p>\n        <\/article>\n        <article class=\"ibl-tax-faq-item\">\n          <h3>Kada reik\u0117t\u0173 spr\u0119sti mokes\u010di\u0173 atitikties klausimus \u012f\u017eengiant \u012f rink\u0105?<\/h3>\n          <p>Mokes\u010di\u0173 reikalavim\u0173 laikymosi klausimus reik\u0117t\u0173 i\u0161spr\u0119sti prie\u0161 sudarant notaro akt\u0105 arba u\u017ebaigiant filialo registracij\u0105. I\u0161ankstinis planavimas padeda i\u0161vengti v\u0117lavim\u0173 registruojantis PVM mok\u0117toju, atidarant banko s\u0105skait\u0105, i\u0161ra\u0161ant s\u0105skaitas fakt\u016bras, tvarkant darbo u\u017emokes\u010dio apskait\u0105 ir pradedant apskaitos veikl\u0105. <\/p>\n        <\/article>\n      <\/div>\n      <p class=\"ibl-tax-small\">\u0160iame puslapyje pateikiama tik bendro pob\u016bd\u017eio informacija, kuri nelaikoma mokes\u010di\u0173 konsultacija. Mokes\u010di\u0173 analiz\u0117 turi b\u016bti atliekama atsi\u017evelgiant \u012f \u012fmon\u0117s strukt\u016br\u0105, veikl\u0105, sandori\u0173 srautus, akcinink\u0173 jurisdikcij\u0105 ir taikytinas sutartis. <\/p>\n    <\/div>\n  <\/section>\n\n  <section class=\"ibl-tax-full ibl-tax-section dark\">\n    <div class=\"ibl-tax-wrap ibl-tax-final\">\n      <h2>Ketinate \u012f\u017eengti \u012f Italijos rink\u0105? \u012etraukite mokes\u010di\u0173 reikalavim\u0173 laikym\u0105si \u012f teisin\u0119 strukt\u016br\u0105. <\/h2>\n      <p>Mes padedame u\u017esienio \u012fmon\u0117ms tvarkyti teisinius ir operacinius klausimus, susijusius su \u012fmon\u0117s steigimu Italijoje, PVM registracija, reikalavimais d\u0117l fiskalinio atstovo, banko paslaugomis, mokes\u010di\u0173 ir apskaitos sistem\u0173 \u012fdiegimu bei atitikties reikalavimams u\u017etikrinimu po \u012fmon\u0117s \u012fregistravimo.<\/p>\n      <div class=\"ibl-tax-hero-actions\" style=\"justify-content:center;\">\n        <a class=\"ibl-tax-btn primary\" href=\"#tax-checklist\">Atsisi\u0173skite Italijos mokes\u010di\u0173 atitikties kontrolin\u012f s\u0105ra\u0161\u0105<\/a>\n        <a class=\"ibl-tax-btn secondary\" href=\"https:\/\/calendly.com\/iacovazziglobalbusinesslawyers\/corporatecommercial\">U\u017esisakykite konsultacij\u0105 d\u0117l mokes\u010di\u0173 atitikties<\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"WebPage\",\n      \"@id\": \"http:\/\/italianbusinesslawyers.com\/tax-obligations-and-compliance-for-companies-in-italy\/#webpage\",\n      \"url\": \"http:\/\/italianbusinesslawyers.com\/tax-obligations-and-compliance-for-companies-in-italy\/\",\n      \"name\": \"Corporate Tax Compliance in Italy for Foreign Companies\",\n      \"headline\": \"Italian Corporate Tax Compliance for Foreign-Owned Companies\",\n      \"description\": \"Corporate tax compliance in Italy for foreign-owned companies, branches and investors. 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Early planning reduces delays in VAT registration, bank account opening, invoicing, payroll and accounting onboarding.\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script>\n\n<div class=\"wp-block-genesis-blocks-gb-spacer gb-block-spacer gb-divider-solid gb-divider-size-1\" style=\"color:#ddd\"><hr style=\"height:31px\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>U\u017esienio \u012fmoni\u0173 registracija mokes\u010di\u0173 tikslais Italijoje Italijos \u012fmoni\u0173 mokes\u010di\u0173 reikalavim\u0173 laikymasis u\u017esienio kapitalo \u012fmon\u0117se Mes padedame u\u017esienio akcininkams, tarptautin\u0117ms grup\u0117ms, filialams ir rinkos \u012f\u017eengimo komandoms teisiniais ir operaciniais klausimais, susijusiais su Italijos \u012fmoni\u0173 mokes\u010di\u0173 reikalavim\u0173 laikymusi, PVM registracija, fiskaliniu atstovavimu, apskaitos sistemos \u012fdiegimu ir \u012fsisteigimo po \u012fregistravimo \u012fsipareigojimais. Atsisi\u0173skite Italijos mokes\u010di\u0173 atitikties kontrolin\u012f s\u0105ra\u0161\u0105 U\u017esisakykite &hellip;<\/p>\n","protected":false},"author":2,"featured_media":759264,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"U\u017esienio \u012fmoni\u0173 \u012fsipareigojim\u0173 d\u0117l pelno mokes\u010dio laikymasis Italijoje","_yoast_wpseo_metadesc":"Susipa\u017einkite su Italijoje veikian\u010di\u0173 \u012fmoni\u0173 mokes\u010di\u0173 prievol\u0117mis ir atitikties reikalavimais. 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