Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (toliau – VMI prie FM) primena, kad nuo liepos 1 dienos pasikeitė statybos darbų apmokestinimo PVM tvarka. Statybos darbams taikomas atvirkštinis PVM apmokestinimo mechanizmas, pagal kurį už atliktus statybos darbus PVM turi apskaičiuoti ne šių darbų atlikėjas, o jų užsakovas, kuriuo laikomas bet kuris statybos darbų pirkėjas, apmokestinamasis asmuo PVM mokėtojas.
Tačiau ši nuostata negalioja daugiabučio namo atnaujinimo (modernizavimo), vykdomo pagal Vyriausybės patvirtintą Daugiabučių namų atnaujinimo (modernizavimo) programą ar ją atitinkančius savivaldybių tarybų patvirtintų programų įgyvendinimo ir finansavimo modelius, darbams. Pagal su LR Finansų ministerija ir su LR Aplinkos ministerija suderintas nuostatas daugiabučio namo administratorius (toliau ― Administratorius) nėra statybos darbų pirkėjas.
„Tokių daugiabučio namo renovacijos darbų pirkėjai yra daugiabučio namo butų ir kitų patalpų savininkai, o statybos darbų pardavėjas yra statybos darbų vykdytojas ar rangovas. Todėl Administratorius neturi nei pats gauti, nei pats išrašyti PVM sąskaitų faktūrų už statybos darbus, atliktus daugiabučių namų modernizavimo proceso metu,“- pasakoja VMI prie FM Teisės departamento direktorė Rasa Virvilienė, paaiškindama, kad už atliktus statybos darbus PVM sąskaitas faktūras turėtų išrašyti statybos darbų vykdytojas – rangovas, o PVM sąskaitos faktūros turėtų būti rašomos daugiabučio namo butų ir kitų patalpų savininkams, o ne Administratoriui.
VMI primena, kad visą medžiagą dėl atvirkštinio apmokestinimo PVM mechanizmo taikymo statybos darbams galima rasti VMI interneto svetainėje www.vmi.lt. Naujausias išaiškinimas dėl atvirkštinio apmokestinimo PVM mechanizmo taikymo statybos darbams, atliekamiems Daugiabučių namų atnaujinimo (modernizavimo) metu ir dažniausiai užduodami klausimai bei atsakymai į juos pateikiami tam skirtame Konsultacinės medžiagos katalogo skyriuje (http://goo.gl/hb5fp7). Informacija teikiame ir paskambinus į Mokesčių informacijos centrą telefonu 1882 arba +370 5 255 3190. Telefonu suteikta konsultacija yra lygiavertė rašytinei, nes pokalbiai yra įrašomi bei saugomi 5 metus.
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