{"id":2992,"date":"2023-10-04T10:19:00","date_gmt":"2023-10-04T10:19:00","guid":{"rendered":"http:\/\/draccounting.lt\/?p=2992"},"modified":"2023-12-29T09:17:48","modified_gmt":"2023-12-29T09:17:48","slug":"individualios-veiklos-buhalterine-apskaita","status":"publish","type":"post","link":"https:\/\/draccounting.lt\/en\/individualios-veiklos-buhalterine-apskaita\/","title":{"rendered":"Accounting of self-employed"},"content":{"rendered":"

Individual activity gives people the opportunity to work more freely and flexibly, implementing activities according to the principles adopted by themselves. However, this does not mean that self-employment<\/strong> accounting,<\/em> is carried out in a personalized manner, according to personal preferences. VMI has defined by legal regulations how financial accounting should be done, so we want to share this information and news with you.<\/p>\n\n\n\n

Accounting principles<\/h2>\n\n\n\n

Nuo 2023 met\u0173 sausio 1 dienos keit\u0117si individualios veiklos buhalterin\u0117s apskaitos principai. Iki \u0161iol ne PVM mok\u0117tojai (asmenys, kuri\u0173 pajamos per paskutinius 12 m\u0117nesi\u0173 nevir\u0161ijo 45 t\u016bkstan\u010di\u0173 eur\u0173) tur\u0117jo vadovautis pajam\u0173 apskaitos principu, t.y. pajamos pripa\u017e\u012fstamos j\u0173 gavimo momentu. O PVM mok\u0117tojai \u2013 kaupimo apskaitos principas, tad pinigai pripa\u017e\u012fstami pagal s\u0105skaitos i\u0161ra\u0161ymo dat\u0105. \u0160iais metais \u012fsigaliojo pakitimas, kad ne PVM mok\u0117tojai gali rinktis jiems patogiausi\u0105 princip\u0105 \u2013 pajam\u0173 apskaitos arba kaupimo apskaitos, tuo tarpu PVM mok\u0117tojams lieka tas pats, pinig\u0173 kaupimo apskaitos principas. B\u016btina pamin\u0117ti, kad visi individualios veiklos Accounting<\/a> dokumentai turi b\u016bti saugomi 10 met\u0173.<\/p>\n\n\n\n

Mandatory fees<\/h3>\n\n\n\n

We have accounted for the money, so the next stage is individual activity fees. Of course, self-employment accounting is necessary not only to keep track of how we are doing, but also to pay all necessary taxes to the state. Owners of individual activities are subject to the following tax obligations:<\/p>\n\n\n\n

  1. NI ( national insurance number )<\/strong> - social insurance is paid every month in order to<\/em>
    you would receive the necessary medical services for free, but in addition, for a year<\/em>
    at the end, an additional amount may be calculated based on your income. <\/em>PSD contributions do not need to be paid for those who are in school, studying, and are insured <\/em>employer and receiving a pension.<\/em><\/li>
  2. VSD<\/strong> - State insurance number. It can be paid monthly or<\/em>
    once a year when declaring income. On the basis of this fee are paid<\/em>
    sick pay, maternity and child care leave benefits, calculated length of service and<\/em>
    pension. These contributions do not need to be paid if this is the first independent activity from 2018-<\/em>
    01-01.<\/em><\/li>
  3. GPM<\/strong> - income tax. Can be paid monthly, however<\/em>
    it is usually paid once a year after submitting the annual income declaration. For this<\/em>
    certain reason we suggest you consult with an accountant, becauce maybe in<\/em>
    your case, it is possible to recover part of these fees.<\/em><\/li>
  4. PVM<\/strong> - value-added tax. If you meet the requirements of the VAT Act<\/em>
    tax terms, you may be liable to pay this tax.<\/em><\/li><\/ol>\n\n\n\n

    Look at personal income tax payable calculator  <\/a><\/strong>and find out the amount due.<\/p>\n\n\n\n

    personal income tax payable calculator<\/h3>\n\n\n\n

    When the annual profit of an individual activity (after deducting expenses from income) does not exceed EUR 20,000, the actually calculated amount of income tax is 5 percent. of profit.<\/p>\n\n\n\n

    When the annual profit of an individual activity (after deducting expenses from income) does not exceed EUR 20,000, the actually calculated amount of income tax is 5 percent. of profit.<\/p>\n\n\n\n

    When the annual profit of individual activity reaches EUR 35,000, 15% is applied. income tax rate.<\/p>\n\n\n\n

    Bank Account<\/h3>\n\n\n\n

    There are usually no strict guidelines, so you can either use your personal account for income or open an additional account. Individual accounting<\/em><\/strong> it will be easier to manage if you have a separate account, so that personal expenses do not get mixed up in it, and you will spend much less time filling out an income and expense journal.<\/p>\n\n\n\n

    Self-employment documents<\/h3>\n\n\n\n

    Persons carrying out individual activities must follow the laws of the Republic of Lithuania and can issue the following documents:<\/p>\n\n\n\n

    • Invoice<\/strong>. We issue this document for service or products sold<\/em>
      if you don't use a cash register.<\/em><\/li>
    • VAT Invoice<\/strong>. This document is relevant only for VAT payers who, as<\/em>
      as we mentioned, during the last 12 months the activities in the territory of Lithuania become for<\/em>
      goods sold and\/or services provided exceeded the limit of 45 thousand euros.<\/em><\/li>
    • Cash register receipt.<\/strong> A receipt is issued only if you use the cash register.<\/em>
      Other accounting documents: payment orders, money receipts, etc.<\/em><\/li><\/ul>\n\n\n\n

      Income and expense journal<\/h3>\n\n\n\n

      Individual activities record not only income, but also expenses. Currently, you can account for expenses in several ways - either apply a fixed 30% of revenue, expense model, or collect bills and checks to calculate actual operating expenses. The latter option pays off when you know you spend more than 30% of your income.<\/p>\n\n\n\n

      Thus, the accounting of individual activities is a necessary process of business execution, the accuracy of which not only determines the clear profitability of the activity, but also ensures the correct and timely calculation of tax liabilities.<\/p>","protected":false},"excerpt":{"rendered":"

      Individuali veikla suteikia galimyb\u0119 \u017emon\u0117ms dirbti laisviau ir lanks\u010diau, \u012fgyvendinant veikl\u0105 pagal patiems priimtus principus. Ta\u010diau tai nerei\u0161kia, kad individualios veiklos buhalterin\u0117 apskaita vykdoma personalizuotai, pagal asmenines nuostatas. VMI yra teisiniais reglamentais apibr\u0117\u017eusi, kaip turi vykti finansin\u0117 apskaita, tod\u0117l norime su jumis pasidalinti…<\/p>","protected":false},"author":1,"featured_media":3002,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-be-kategorijos"],"yoast_head":"\nIndividualios veiklos buhalterin\u0117 apskaita - D&R Accounting<\/title>\n<meta name=\"description\" content=\"Individualios veiklos buhalterin\u0117 apskaita. 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