{"id":32428,"date":"2025-02-25T08:01:07","date_gmt":"2025-02-25T08:01:07","guid":{"rendered":"https:\/\/triniti.eu\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/"},"modified":"2026-04-15T13:39:52","modified_gmt":"2026-04-15T13:39:52","slug":"top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/","title":{"rendered":"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104"},"content":{"rendered":"\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-32421\" src=\"https:\/\/triniti.eu\/wp-content\/uploads\/2025\/02\/Tax-law.png\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2025\/02\/Tax-law.png 1200w, https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2025\/02\/Tax-law-300x157.png 300w, https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2025\/02\/Tax-law-1024x536.png 1024w, https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2025\/02\/Tax-law-768x402.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>Nuo 2025 m. sausio 1 d. startavo investicin\u0117s s\u0105skaitos naujov\u0117, kurios tikslas \u2013 sudaryti palankesnes s\u0105lygas investuojantiems gyventojams. Per \u0161i\u0105 s\u0105skait\u0105 gautoms pajamoms galios pajam\u0173 apmokestinimo re\u017eimas, atidedant gyventoj\u0173 pajam\u0173 mokes\u010dio mok\u0117jim\u0105 u\u017e gautas investavimo pajamas, jei jos bus toliau reinvestuojamos.\r\n<p style=\"font-weight: 400;\">Dalinam\u0117s TOP 5 svarbiausiais dalykais, k\u0105 reik\u0117t\u0173 \u017einoti apie investicin\u0119 s\u0105skait\u0105:<\/p>\r\n\r\n<ol>\r\n \t<li>Investicin\u0117s s\u0105skaitos re\u017eimas gali b\u016bti taikomas tik Lietuvos nuolatinio gyventojo savo vardu atidarytai s\u0105skaitai, i\u0161 kurios gyventojas atlieka \u012fvairias investicijas. Bendro naudojimo, pvz. abiej\u0173 sutuoktini\u0173 bendros s\u0105skaitos, neturi b\u016bti deklaruojamos kaip investicin\u0117s. Deklaruoti kaip investicin\u0119 s\u0105skait\u0105 (ar daugiau nei vien\u0105) galima jau turim\u0105 ar atsidaryt\u0105 nauj\u0105 s\u0105skait\u0105 tiek finans\u0173 \u012fstaigose, tiek per mok\u0117jimo paslaug\u0173 tiek\u0117jus Lietuvoje ar u\u017esienyje.<\/li>\r\n \t<li>Investicin\u0117je s\u0105skaitoje esan\u010dios l\u0117\u0161os naudojamos tik investicijoms \u012f LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatyme nurodytus finansinius produktus:<\/li>\r\n<\/ol>\r\n<ul>\r\n \t<li>Perleid\u017eiamuosius vertybinius popierius, kuriais prekiaujama bir\u017eose;<\/li>\r\n \t<li>Pinig\u0173 rinkos priemones, kuriomis prekiaujama bir\u017eose;<\/li>\r\n \t<li>Kolektyvinio investavimo subjekt\u0173 vertybinius popierius;<\/li>\r\n \t<li>I\u0161vestines finansines priemones, kurios susietos su auk\u0161\u010diau \u012fvardytais finansiniais produktais;<\/li>\r\n \t<li>Tarpusavio skolinim\u0105 ir (ar) sutelktin\u012f finansavim\u0105;<\/li>\r\n \t<li>Lietuvos ir u\u017esienio valstybi\u0173 taupymo lak\u0161tus.<\/li>\r\n<\/ul>\r\n<p style=\"font-weight: 400;\"><strong>SVARBU<\/strong>: Gyventoj\u0173 pajamoms, gautoms i\u0161 ind\u0117li\u0173, dividend\u0173, investicij\u0173 \u012f kriptovaliutas, per investicin\u0119 s\u0105skait\u0105 gaunam\u0173 pajam\u0173 apmokestinimo re\u017eimas negal\u0117s b\u016bti taikomas.<\/p>\r\n\r\n<ol start=\"3\">\r\n \t<li>S\u0105skaita, \u012f kuri\u0105 gyventojas gauna pajamas (pvz. darbo u\u017emokest\u012f, individualios veiklos pajamas ir kt.), i\u0161 kuri\u0173 tenkina kasdienius poreikius, negali b\u016bti deklaruojama kaip investicin\u0117 s\u0105skaita. Visos \u012f investicin\u0119 s\u0105skait\u0105 \u012fskaitomos mok\u0117jim\u0173 sumos bus laikomos \u012fna\u0161u \u012f investicin\u0119 s\u0105skait\u0105, kuris naudojamas investicijoms, o i\u0161 \u0161ios s\u0105skaitos atlikti mok\u0117jimai bus laikomi l\u0117\u0161\u0173 i\u0161mok\u0117jimu i\u0161 s\u0105skaitos, d\u0117l kurio atsiranda pareiga apskai\u010diuoti pajam\u0173 mokest\u012f. Tod\u0117l gyventojams rekomenduojama atsidaryti nauj\u0105 s\u0105skait\u0105, kuri bus naudojama tik investicijoms.<\/li>\r\n \t<li>\u0160i priemon\u0117 yra skirta ilgalaikiam investavimui, tod\u0117l, jei per mokestin\u012f laikotarp\u012f i\u0161 investicin\u0117s s\u0105skaitos pinigini\u0173 l\u0117\u0161\u0173 i\u0161mok\u0117ta nebus, deklaruoti \u012fne\u0161tas l\u0117\u0161as reik\u0117s nurodant tik bendr\u0105 sum\u0105. Nusprendus dal\u012f l\u0117\u0161\u0173 i\u0161siimti, deklaruoti reik\u0117s kiekvien\u0105 \u012fna\u0161\u0105 ir l\u0117\u0161\u0173 i\u0161mok\u0117jim\u0105 atskirai. GPM bus taikomas tik jeigu i\u0161mok\u0117t\u0173 l\u0117\u0161\u0173 suma vir\u0161ys l\u0117\u0161\u0173 i\u0161mok\u0117jimo dien\u0105 investicin\u0117je s\u0105skaitoje buvus\u012f \u012fna\u0161\u0105. Taikomas GPM tarifas \u2013 15 proc. (arba 20 proc. pajam\u0173 daliai, vir\u0161ijan\u010diai 120 VDU sum\u0105, kuri 2025 m. yra 253\u00a0065,60 Eur).<\/li>\r\n \t<li>Gyventojams dabar nieko daryti papildomai nereikia, nes turim\u0105 ar nauj\u0105 s\u0105skait\u0105 nusprendus panaudoti investavimui, j\u0105\u00a0reikia deklaruoti VMI kaip investicin\u0119 tik 2026 m.,\u00a0deklaruojant pajamas u\u017e 2025 m.\u00a0Gyventojas gali toliau investuoti ir nesinaudodamas investicin\u0117s s\u0105skaitos re\u017eimu, ir jam toliau i\u0161liks galiojanti kita lengvata investicijoms ir neapmokestinamoms pajamoms iki 500 Eur.<\/li>\r\n<\/ol>\n","protected":false},"featured_media":7467,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[420],"insight_category":[441],"class_list":["post-32428","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-mokesciu-teise","insight_category-tinklarastis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104 - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104 - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Nuo 2025 m. sausio 1 d. startavo investicin\u0117s s\u0105skaitos naujov\u0117, kurios tikslas \u2013 sudaryti palankesnes s\u0105lygas investuojantiems gyventojams. Per \u0161i\u0105 s\u0105skait\u0105 gautoms pajamoms galios pajam\u0173 apmokestinimo re\u017eimas, atidedant gyventoj\u0173 pajam\u0173 mokes\u010dio mok\u0117jim\u0105 u\u017e gautas investavimo pajamas, jei jos bus toliau reinvestuojamos. Dalinam\u0117s TOP 5 svarbiausiais dalykais, k\u0105 reik\u0117t\u0173 \u017einoti apie investicin\u0119 s\u0105skait\u0105: Investicin\u0117s s\u0105skaitos re\u017eimas [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/\" \/>\n<meta property=\"og:site_name\" content=\"TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T13:39:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/08\/agne-ustinoviciene.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1310\" \/>\n\t<meta property=\"og:image:height\" content=\"1310\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/\",\"name\":\"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104 - TRINITI - Pan-Baltic Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/08\\\/agne-ustinoviciene.jpg\",\"datePublished\":\"2025-02-25T08:01:07+00:00\",\"dateModified\":\"2026-04-15T13:39:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/#primaryimage\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/08\\\/agne-ustinoviciene.jpg\",\"contentUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/08\\\/agne-ustinoviciene.jpg\",\"width\":1310,\"height\":1310},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#website\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\",\"name\":\"TRINITI - Pan-Baltic Law Firm\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#organization\",\"name\":\"TRINITI - Pan-Baltic Law Firm\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/triniti-logo-en.svg\",\"contentUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/triniti-logo-en.svg\",\"caption\":\"TRINITI - Pan-Baltic Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104 - TRINITI - Pan-Baltic Law Firm","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"lt_LT","og_type":"article","og_title":"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104 - TRINITI - Pan-Baltic Law Firm","og_description":"Nuo 2025 m. sausio 1 d. startavo investicin\u0117s s\u0105skaitos naujov\u0117, kurios tikslas \u2013 sudaryti palankesnes s\u0105lygas investuojantiems gyventojams. Per \u0161i\u0105 s\u0105skait\u0105 gautoms pajamoms galios pajam\u0173 apmokestinimo re\u017eimas, atidedant gyventoj\u0173 pajam\u0173 mokes\u010dio mok\u0117jim\u0105 u\u017e gautas investavimo pajamas, jei jos bus toliau reinvestuojamos. Dalinam\u0117s TOP 5 svarbiausiais dalykais, k\u0105 reik\u0117t\u0173 \u017einoti apie investicin\u0119 s\u0105skait\u0105: Investicin\u0117s s\u0105skaitos re\u017eimas [&hellip;]","og_url":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/","og_site_name":"TRINITI - Pan-Baltic Law Firm","article_modified_time":"2026-04-15T13:39:52+00:00","og_image":[{"width":1310,"height":1310,"url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/08\/agne-ustinoviciene.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/","url":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/","name":"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104 - TRINITI - Pan-Baltic Law Firm","isPartOf":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/#primaryimage"},"image":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/#primaryimage"},"thumbnailUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/08\/agne-ustinoviciene.jpg","datePublished":"2025-02-25T08:01:07+00:00","dateModified":"2026-04-15T13:39:52+00:00","breadcrumb":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/"]}]},{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/#primaryimage","url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/08\/agne-ustinoviciene.jpg","contentUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/08\/agne-ustinoviciene.jpg","width":1310,"height":1310},{"@type":"BreadcrumbList","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/top-5-dalykai-kuriuos-reikia-zinoti-apie-investicine-saskaita\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/triniti.1kdigital.com\/lt\/"},{"@type":"ListItem","position":2,"name":"TOP 5 dalykai, kuriuos reikia \u017einoti apie INVESTICIN\u0118 S\u0104SKAIT\u0104"}]},{"@type":"WebSite","@id":"https:\/\/triniti.1kdigital.com\/lt\/#website","url":"https:\/\/triniti.1kdigital.com\/lt\/","name":"TRINITI - Pan-Baltic Law Firm","description":"","publisher":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/triniti.1kdigital.com\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Organization","@id":"https:\/\/triniti.1kdigital.com\/lt\/#organization","name":"TRINITI - Pan-Baltic Law Firm","url":"https:\/\/triniti.1kdigital.com\/lt\/","logo":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/triniti.1kdigital.com\/lt\/#\/schema\/logo\/image\/","url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/12\/triniti-logo-en.svg","contentUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/12\/triniti-logo-en.svg","caption":"TRINITI - Pan-Baltic Law Firm"},"image":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insights\/32428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insights"}],"about":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/types\/insights"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/media\/7467"}],"wp:attachment":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/media?parent=32428"}],"wp:term":[{"taxonomy":"person_countries","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/person_countries?post=32428"},{"taxonomy":"people_industries","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/people_industries?post=32428"},{"taxonomy":"experience_practice_area","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/experience_practice_area?post=32428"},{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insight_category?post=32428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}