{"id":5964,"date":"2025-04-03T05:10:50","date_gmt":"2025-04-03T05:10:50","guid":{"rendered":"https:\/\/capital-empire.co.uk\/?p=5964"},"modified":"2025-06-07T14:32:44","modified_gmt":"2025-06-07T14:32:44","slug":"who-will-be-required-to-register-for-mtd-making-tax-digital-and-submit-reports","status":"publish","type":"post","link":"https:\/\/old.capital-empire.co.uk\/lt\/who-will-be-required-to-register-for-mtd-making-tax-digital-and-submit-reports\/","title":{"rendered":"Kas tur\u0117s registruotis MTD (Making Tax Digital) sistemoje ir teikti ataskaitas?"},"content":{"rendered":"

MTD ITSA bus privalomas:
\n\u2022 Savaranki\u0161kai dirbantiems asmenims (sole traders)
\n\u2022 Nekilnojamojo turto savininkams (landlords), gaunantiems pajamas i\u0161 nuomos.
\nTa\u010diau tik tuo atveju, jei j\u0173 pajamos vir\u0161ija nustatytas ribas:<\/p>\n

\u012esigaliojimo data\tPajam\u0173 riba (bendra metin\u0117 savaranki\u0161ko darbo ir nuomos pajam\u0173 suma)
\nnuo 2026 m. baland\u017eio\tdaugiau nei \u00a350,000
\nnuo 2027 m. baland\u017eio\tdaugiau nei \u00a330,000
\nnuo 2028 m. baland\u017eio\tdaugiau nei \u00a320,000
\nJei pajamos ma\u017eesn\u0117s u\u017e nurodytas sumas, pereiti prie MTD kol kas neprivaloma.<\/p>\n

Kas gal\u0117s atlikti registracij\u0105 ir teikti ataskaitas?
\nRegistracij\u0105 ir ataskait\u0173 teikim\u0105 MTD gal\u0117s vykdyti:
\n\u2022 Pats mokes\u010di\u0173 mok\u0117tojas (savaranki\u0161kai dirbantis)
\nNaudojant patvirtint\u0105 mokes\u010di\u0173 programin\u0119 \u012frang\u0105 (MTD suderinam\u0105 programin\u0119 \u012frang\u0105), integruot\u0105 su HMRC sistema.
\n\u2022 Buhalteriai ir mokes\u010di\u0173 atstovai
\nBet kuris kvalifikuotas buhalteris arba mokes\u010di\u0173 konsultantas gali pateikti deklaracij\u0105 j\u016bs\u0173 vardu. Tam turite suteikti jam \u012fgaliojim\u0105 (agent authorisation) per HMRC.<\/p>\n

Kaip vyks MTD ITSA ataskait\u0173 teikimas?
\nJ\u016bs tur\u0117site visus metus skaitmeniniu b\u016bdu registruoti savo pajamas ir i\u0161laidas.
\nKeturis kartus per metus (ketvir\u010diais) tur\u0117site pateikti skaitmenines ataskaitas apie pajamas ir i\u0161laidas HMRC.
\nMet\u0173 pabaigoje reik\u0117s pateikti galutin\u0119 (metin\u0119) ataskait\u0105, patvirtinan\u010di\u0105 met\u0173 rezultatus ir galutinai apskai\u010diuojan\u010di\u0105 mokes\u010dius.<\/p>\n

I\u0161imtys i\u0161 MTD
\nNe visi privalo naudotis skaitmenine sistema. Yra i\u0161im\u010di\u0173:
\n\u017dmon\u0117s, kuriems sunku ar ne\u012fmanoma naudotis skaitmenine apskaita (pvz., senyvo am\u017eiaus, ne\u012fgal\u016bs ar neturintys prieigos prie interneto).
\nTam tikriems mokes\u010di\u0173 mok\u0117tojams, kurie negali naudotis skaitmeniniais paslaugomis, gali b\u016bti suteikta i\u0161imtis, pateikus pra\u0161ym\u0105 HMRC.<\/p>\n

Santrauka:
\nJei j\u016bs\u0173 pajamos (i\u0161 nuomos ar savaranki\u0161kos veiklos) vir\u0161ija nustatyt\u0105 rib\u0105, turite pereiti prie MTD.
\nAtaskaitas galima teikti savaranki\u0161kai arba per buhalter\u012f\/agent\u0105.
\nSistema numato ketvirtines ataskaitas ir vien\u0105 galutin\u0119 metin\u0119 ataskait\u0105.
\nAsmenys, turintys ma\u017eas pajamas ar ribotas galimybes, gali gauti i\u0161imt\u012f.<\/p>\n

\u0160i sistema siekia supaprastinti mokes\u010di\u0173 apskait\u0105, suma\u017einti klaid\u0173 skai\u010di\u0173 ir padaryti mokes\u010dius skaidresnius tiek mokes\u010di\u0173 mok\u0117tojams, tiek HMRC.<\/p>\n","protected":false},"excerpt":{"rendered":"

MTD ITSA bus privalomas: \u2022 Savaranki\u0161kai dirbantiems asmenims (sole traders) \u2022 Nekilnojamojo turto savininkams (landlords), gaunantiems pajamas i\u0161 nuomos. Ta\u010diau tik tuo atveju, jei j\u0173 pajamos vir\u0161ija nustatytas ribas: \u012esigaliojimo data Pajam\u0173 riba (bendra metin\u0117 savaranki\u0161ko darbo ir nuomos pajam\u0173 suma) nuo 2026 m. baland\u017eio daugiau nei \u00a350,000 nuo 2027 m. baland\u017eio daugiau nei \u00a330,000 […]<\/p>\n","protected":false},"author":2,"featured_media":5977,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"ngg_post_thumbnail":0,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"lt","enabled_languages":["en","ru","uk","lt","ro"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":true,"content":true,"excerpt":false},"uk":{"title":true,"content":true,"excerpt":false},"lt":{"title":true,"content":true,"excerpt":false},"ro":{"title":true,"content":true,"excerpt":false}}},"yoast_head":"\nKas tur\u0117s registruotis MTD (Making Tax Digital) sistemoje ir teikti ataskaitas? - Capital Empire<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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