{"id":32462,"date":"2025-03-06T10:24:06","date_gmt":"2025-03-06T10:24:06","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&p=32462"},"modified":"2026-04-15T13:39:52","modified_gmt":"2026-04-15T13:39:52","slug":"verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/","title":{"rendered":"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c"},"content":{"rendered":"\nVie\u0161ojoje erdv\u0117je nuskamb\u0117jo politik\u0173 raginimas suma\u017einti Lietuvoje egzistuojan\u010di\u0173 verslo organizavimo form\u0173 skai\u010di\u0173 iki trij\u0173 (AB, UAB ir dar vienos, skirtos smulkiam verslui), ta\u010diau panaikinant daugel\u012f kit\u0173 (MB, I\u012e, K\u016aB, T\u016aB, \u017d\u016aB ir t.t.). Teigiama, es\u0105 taip tapt\u0173 ai\u0161kesn\u0117 apskaita, b\u016bt\u0173 suvienodinta mokestin\u0117 aplinka ir atitinkamai b\u016bt\u0173 surenkama daugiau mokes\u010di\u0173.\r\n\r\n\u0160i \u201etrij\u0173 form\u0173 reforma<\/em>\u201c, apie kuri\u0105 kalbama ir kuria siekiama suvienodinti mokestin\u0119 aplink\u0105, panaikinant daugel\u012f Lietuvoje egzistuojan\u010di\u0173 verslo organizavimo form\u0173, primena ne vien\u0105 kart\u0105 gird\u0117t\u0105 politin\u012f parei\u0161kim\u0105, jog sprend\u017eiant apmokestinimo klausimus, reikia \u017ei\u016br\u0117ti tik \u012f mokes\u010dius ir visi\u0161kai n\u0117ra svarbu, kok\u012f poveik\u012f pajus kitos gyvenimo sritys. Taip ir \u0161\u012f kart\u0105, norima suvienodinti mokestin\u0119 aplink\u0105, neatsi\u017evelgiant \u012f tai, kok\u012f poveik\u012f verslo form\u0173 skai\u010diaus suma\u017einimas padarys verslo lankstumui.\r\n\r\nVienodas pajamas vienodomis aplinkyb\u0117mis gaunan\u010dios \u012fmon\u0117s ar asmenys privalo b\u016bti apmokestinami vienodai. Tai n\u0117ra diskutuotina, nes tai yra faktas. Ta\u010diau sunkiai suprantama, kod\u0117l vienod\u0105 apmokestinim\u0105 norima pasiekti atbuliniu b\u016bdu \u2013 vienodo apmokestinimo tikslu norima suvienodinti skirtingus organizacinius poreikius turin\u010dius verslus. Ne vienas finans\u0173 ekspertas jau pasisak\u0117, kad toks sprendimas b\u016bt\u0173 ydingas. Na, o mes aptarkime, kaip tai atrodyt\u0173 i\u0161 teisin\u0117s perspektyvos ir \u0161iuo tikslu panagrin\u0117kime bent jau esminius MB (vienos i\u0161 populiariausi\u0173 verslo organizavimo form\u0173, kuri\u0105 norima panaikinti) prana\u0161umus UAB (verslo organizavimo formos, kuri\u0105 norima palikti) at\u017evilgiu.\r\n\r\n\"\"\r\n\r\nLentel\u0119 galite atsisi\u0173sti paspaud\u0119 \u010cIA<\/a>.\r\n\r\n\u0160ie skirtumai yra tik keli akivaizd\u016bs dviej\u0173 populiariausi\u0173 verslo organizavimo form\u0173 skirtumai. Be to, reguliavimo skirtum\u0173, palyginus UAB su kitomis verslo organizavimo formomis (\u017d\u016aB, K\u016aB, T\u016aB, I\u012e ir t.t.), galima b\u016bt\u0173 i\u0161skirti gerokai daugiau. Visi \u0161ie niuansai tiek pradedan\u010diajam, tiek patyrusiam verslininkui turi reik\u0161m\u0119, nes suteikia galimyb\u0119 konkre\u010diam (individualiam) verslininkui pasirinkti konkre\u010dius (individualius) jo verslo poreikius atitinkan\u010di\u0105 verslo form\u0105. Atsi\u017evelgiant \u012f tai, panaikinti daugum\u0105 Lietuvoje egzistuojan\u010di\u0173 verslo organizavimo form\u0173 ir taip suvienodinti visus verslininkus pagal \u201evien\u0105 kurpali\u0173\u201c, vargu, ar b\u016bt\u0173 teisinga. Juolab, kad tai, neabejotinai, pareikalaut\u0173 i\u0161laid\u0173 tiek i\u0161 verslo, tiek ir i\u0161 valstyb\u0117s \u012fstaig\u0173 pus\u0117s. Nors, ties\u0105 sakant, grynai moksliniu po\u017ei\u016briu b\u016bt\u0173 \u012fdomu pasi\u017ei\u016br\u0117ti, kaip V\u012e Registr\u0173 centras tvarkyt\u0173si, jeigu 55 t\u016bkst. \u0161iuo metu veikian\u010di\u0173 MB pateikt\u0173 dokumentus registruoti persitvarkym\u0105 \u012f, pavyzd\u017eiui, UAB.\n","protected":false},"featured_media":6938,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[277],"insight_category":[440],"class_list":["post-32462","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-imoniu-teise-susijungimai-ir-isigijimai","insight_category-naujienos"],"acf":[],"yoast_head":"\nVerslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c - 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=\"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Vie\u0161ojoje erdv\u0117je nuskamb\u0117jo politik\u0173 raginimas suma\u017einti Lietuvoje egzistuojan\u010di\u0173 verslo organizavimo form\u0173 skai\u010di\u0173 iki trij\u0173 (AB, UAB ir dar vienos, skirtos smulkiam verslui), ta\u010diau panaikinant daugel\u012f kit\u0173 (MB, I\u012e, K\u016aB, T\u016aB, \u017d\u016aB ir t.t.). Teigiama, es\u0105 taip tapt\u0173 ai\u0161kesn\u0117 apskaita, b\u016bt\u0173 suvienodinta mokestin\u0117 aplinka ir atitinkamai b\u016bt\u0173 surenkama daugiau mokes\u010di\u0173. \u0160i \u201etrij\u0173 form\u0173 reforma\u201c, apie kuri\u0105 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/\" \/>\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\/09\/jaroslav-simarev.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"1330\" \/>\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\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/\",\"name\":\"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c - TRINITI - Pan-Baltic Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/jaroslav-simarev.jpg\",\"datePublished\":\"2025-03-06T10:24:06+00:00\",\"dateModified\":\"2026-04-15T13:39:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/#primaryimage\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/jaroslav-simarev.jpg\",\"contentUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/jaroslav-simarev.jpg\",\"width\":1330,\"height\":1330},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c\"}]},{\"@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":"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c - 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":"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c - TRINITI - Pan-Baltic Law Firm","og_description":"Vie\u0161ojoje erdv\u0117je nuskamb\u0117jo politik\u0173 raginimas suma\u017einti Lietuvoje egzistuojan\u010di\u0173 verslo organizavimo form\u0173 skai\u010di\u0173 iki trij\u0173 (AB, UAB ir dar vienos, skirtos smulkiam verslui), ta\u010diau panaikinant daugel\u012f kit\u0173 (MB, I\u012e, K\u016aB, T\u016aB, \u017d\u016aB ir t.t.). Teigiama, es\u0105 taip tapt\u0173 ai\u0161kesn\u0117 apskaita, b\u016bt\u0173 suvienodinta mokestin\u0117 aplinka ir atitinkamai b\u016bt\u0173 surenkama daugiau mokes\u010di\u0173. \u0160i \u201etrij\u0173 form\u0173 reforma\u201c, apie kuri\u0105 […]","og_url":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/","og_site_name":"TRINITI - Pan-Baltic Law Firm","article_modified_time":"2026-04-15T13:39:52+00:00","og_image":[{"width":1330,"height":1330,"url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/","url":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/","name":"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c - TRINITI - Pan-Baltic Law Firm","isPartOf":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/#primaryimage"},"image":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/#primaryimage"},"thumbnailUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","datePublished":"2025-03-06T10:24:06+00:00","dateModified":"2026-04-15T13:39:52+00:00","breadcrumb":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/"]}]},{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/#primaryimage","url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","contentUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","width":1330,"height":1330},{"@type":"BreadcrumbList","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/verslo-organizavimo-formu-skaiciaus-mazinimas-arba-triju-formu-reforma\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/triniti.1kdigital.com\/lt\/"},{"@type":"ListItem","position":2,"name":"Verslo organizavimo form\u0173 skai\u010diaus ma\u017einimas arba \u201etrij\u0173 form\u0173 reforma\u201c"}]},{"@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\/32462","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\/6938"}],"wp:attachment":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/media?parent=32462"}],"wp:term":[{"taxonomy":"person_countries","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/person_countries?post=32462"},{"taxonomy":"people_industries","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/people_industries?post=32462"},{"taxonomy":"experience_practice_area","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/experience_practice_area?post=32462"},{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insight_category?post=32462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}