EUROPOS BENDRIJA / ATLEIDIMO NUO PVM IR AKCIZŲ ...
EUROPOS BENDRIJA / ATLEIDIMO NUO PVM IR AKCIZŲ ...
EUROPOS BENDRIJA / ATLEIDIMO NUO PVM IR AKCIZŲ ...
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Pridėtinės vertės mokesčio ir akcizų grąžinimo Lietuvos Respublikoje įsikūrusioms diplomatinėms atstovybėms,<br />
konsulinėms įstaigoms ir tarptautinėms organizacijoms ar jų atstovybėms, taip pat šių atstovybių, įstaigų ir<br />
organizacijų nariams ir jų šeimų nariams taisyklių priedas<br />
<strong>EUROPOS</strong> <strong>BENDRIJA</strong> / <strong>ATLEIDIMO</strong> <strong>NUO</strong> <strong>PVM</strong> <strong>IR</strong> <strong>AKCIZŲ</strong> SERTIFIKATA /<br />
EUROPEAN COMMUNITY VAT AND EXCISE DUTY EXEMPTION CERTIFICATE<br />
Serijos Nr. (galima nenurodyti)/ Serial No (Optional)<br />
(Direktyva 77/388/EEB 15 straipsnio 10 dalis ir Direktyva<br />
92/12/EEB ─ 23 straipsnio 1 dalis/ Directive 77/388/EEC article<br />
15 § 10 and Directive 92/12/EEC article 23 §1)<br />
1. <strong>NUO</strong> <strong>PVM</strong> <strong>IR</strong> <strong>AKCIZŲ</strong> ATLEIDŽIAMA INSTITUCIJA ARBA ASMUO / ELIGIBLE INSTITUTION OR INDIVIDUAL<br />
Pavadinimas arba vardas, pavardė /<br />
Designation / name<br />
Gatvės pavadinimas ir namo Nr. /<br />
Street and No<br />
Pašto kodas, vieta /<br />
Postal code, place<br />
(Priimanti) Valstybė narė / LITHUANIA<br />
(Host) Member State<br />
2. PATV<strong>IR</strong>TINIMĄ ANTSPAUDU SUTEIKIANTI KOMPETENTINGA INSTITUCIJA /<br />
COMPETENT AUTHORITY FOR ISSUING THE STAMP<br />
STATE AND DIPLOMATIC PROTOCOL DEPARTMENT<br />
MINISTRY OF FOREIGN AFFA<strong>IR</strong>S<br />
J. TUMO - VAIŽGANTO 2,<br />
LT-01510 VILNIUS<br />
LITHUANIA TEL: +370 5 2362461<br />
3. <strong>NUO</strong> MOKESČIO ATLEIDŽIAMOS INSTITUCIJOS ARBA ASMENS PAREIŠKIMAS / DECLARATION BY THE ELIGIBLE<br />
INSTITUTION OR PERSON<br />
Nuo mokesčio atleidžiama institucija arba asmuo( 1 ) pareiškia, kad / The eligible institution or individual ( 1 ) hereby declares:<br />
a) 5 langelyje nurodytos prekės ir (arba) paslaugos skirtos( 2 ) / That the goods and/or services set out in box 5 are intended ( 2 ):<br />
oficialiam vartojimui / for the official use of asmeniniam vartojimui / for the personal use of<br />
užsienio valstybės diplomatinėje atstovybėje / užsienio valstybės diplomatinės atstovybės nario veikloje /<br />
a foreign diplomatic mission a member of a foreign diplomatic mission<br />
užsienio valstybės konsulinėje įstaigoje / užsienio valstybės konsulinės įstaigos nario veikloje /<br />
a foreign consular representation a member of a foreign consular representation<br />
tarptautinės organizacijoje / tarptautinės organizacijos personalo veikloje /<br />
an international organization a staff member of an international organization<br />
šalies, Šiaurės Atlanto sutarties organizacijos kariuomenės vienetą lydinčio civilio darbuotojo<br />
(NATO) dalyvės, ginkluotųjų pajėgų veikloje / veikloje / a civil staff member of a military unit<br />
an armed force of a State being a party to the North<br />
Atlantic Treaty (NATO force)<br />
( 1 ) Netinkantį išbraukti./ Delete as appropriate.<br />
( 2 ) Atitinkamą kvadratėlį pažymėti kryželiu / Place a cross in the appropriate box.<br />
(institucijos pavadinimas) (žr. 4 langelį)<br />
(Designation of the institution) (see box 4)
) 5 langelyje apibūdintos prekės ir (ar) paslaugos atitinka atleidimo nuo <strong>PVM</strong> ir/ar akcizų sąlygas ir apribojimus, taikomus 1 langelyje<br />
paminėtoje priimančioje valstybėje narėje, ir /<br />
that the goods and/or services described at box 5 comply with the conditions and limitations applicable to VAT and Excise duty<br />
exemption in the host Member State mentioned in box 1, and<br />
c) čia pateikti duomenys nurodyti sąžiningai. Nuo mokesčio atleidžiama institucija arba asmuo įsipareigoja sumokėti valstybei narei, iš<br />
kurios išsiųstos prekės ir (ar) paslaugos, <strong>PVM</strong> ir/ar akcizo mokestį, kurį reikėtų sumokėti, jei šios prekės ir (ar) paslaugos netenkintų<br />
atleidimo nuo mokesčių sąlygų arba jei šios prekės ir (ar) paslaugos būtų vartojamos ne pagal paskirtį /<br />
that the information above is furnished in good faith. The eligible institution or individual hereby undertakes to pay the Member<br />
State from which the goods were dispatched, the VAT and/or excise duty which would be due if goods and/or services did not<br />
comply with the conditions of exemption, or if goods and/or services were not used in the matter intended.<br />
VILNIUS, May 2, 2007<br />
Vieta, data / Place, date Pasirašančiojo vardas, pavardė (pavadinimas)<br />
ir pareigos / Name and status of signatory<br />
………………………………………………<br />
Parašas / Signature<br />
4. PATV<strong>IR</strong>TINIMAS INSTITUCIJOS ANTSPAUDU (kai nuo mokesčio atleidžiamos prekės ir (ar) paslaugos skirtos asmeniniam<br />
vartojimui) / STAMP OF THE INSTITUTION (in case of exemption for personal use)<br />
VILNIUS / May 2, 2007<br />
Vieta, data / Place, date Pasirašančiojo vardas, pavardė (pavadinimas) ir pareigos /<br />
Name and status of signatory<br />
Antspaudas /<br />
Stamp<br />
….………………………………………………………..<br />
Parašas / Signature<br />
5. SIUNČIAMŲ PREKIŲ <strong>IR</strong> (AR) PASLAUGŲ, KURIAS PRAŠOMA ATLEISTI <strong>NUO</strong> <strong>PVM</strong> <strong>IR</strong>/AR <strong>AKCIZŲ</strong>, APRAŠYMAS /<br />
DESCRIPTION OF THE DISPATCHED GOODS AND/OR SERVICES, FOR WHICH THE EXEMPTION FROM VAT AND/OR<br />
EXCISE DUTY IS REQUESTED<br />
A. Duomenys apie įgaliotąjį akcizais apmokestinamų prekių sandėlio savininką/prekių ir/ar paslaugų tiekėją / Information about the<br />
authorized warehousekeeper / supplier of goods and/or services:<br />
1. Vardas, pavardė (pavadinimas) ir adresas /<br />
Name and address<br />
2. Valstybė narė /<br />
Member State<br />
3. Akcizo Nr. / <strong>PVM</strong> mokėtojo kodas<br />
VAT / excise payer number<br />
B. Duomenys apie prekes ir (ar) paslaugas / Information concerning the goods and / or services<br />
Nr.<br />
Išsamus prekių ir (ar) paslaugų<br />
apibūdinimas ( 3 ) (arba nuoroda į<br />
pridedamą užsakymo formą) / Detailed<br />
description of goods and/or services ( 3 )<br />
(or reference to the attached order form)<br />
Kiekis arba<br />
skaičius /<br />
Quantity or<br />
Vertė be <strong>PVM</strong> ir / ar akcizo<br />
mokesčio / Value excluding VAT<br />
and/or excise duty<br />
number vieneto vertė /<br />
Value per Unit<br />
bendra vertė /<br />
Total value<br />
Valiuta / Currency<br />
( 3 ) Neužpildytą langelio plotą išbraukti. Šis reikalavimas taip pat taikomas užsakymų formoms, jei jos pridedamos / Delete space not used.<br />
This obligation also applies if order forms are attached.
Bendra suma /<br />
Total value<br />
6. PRIIMANČIOS VALSTYBĖS NARĖS KOMPETENTINGOS INSTITUCIJOS PATV<strong>IR</strong>TINIMAS / CERTIFICATION BY THE<br />
COMPETENT AUTHORITY OF THE HOST MEMBER STATE<br />
5 langelyje aprašytos prekės ir (ar) paslaugos / the consigment of goods and/or services described in box 5<br />
visiškai / totally<br />
iki tam tikro kiekio ………………………………………………. (skaičius) ( 4 ) / up to a quantity of ….(number) ( 4 )<br />
atitinka atleidimo nuo <strong>PVM</strong> ir/ar akcizų sąlygas / meets the conditions for exemption from VAT and/or excise duty.<br />
VILNIUS, ……………………….… …………………………………………….………..<br />
Vieta, data / Place, date Pasirašančiojo vardas, pavardė (pavadinimas)<br />
ir pareigos / Name and status of signatory<br />
………….…………………………………………..<br />
Parašas / Signatory<br />
7. LEIDIMAS APSIEITI BE ANTSPAUDO / PERMISSION TO DISPENSE WITH STAMP (tik tuo atveju, kai nuo mokesčio atleidžiamos<br />
prekės skirtos oficialiam vartojimui / only in case of exemption for official use)<br />
Raštu Nr. / By letter No .………………………………………………………, pažymėtu / of …….………….………………….. data / date,<br />
(nurodyti rašto Nr./ reference to file) (nurodyti datą / date)<br />
…………………………………………………………....……………………. buvo suteiktas leidimas, kurį išdavė / has been permitted by<br />
(nurodyti nuo mokesčio atleidžiamos institucijos, kuriai suteiktas<br />
leidimas, pavadinimą) / (designation of eligible institution)<br />
………………………….………………………………, apsieiti be antspaudo 6 langelio apačioje / to dispense with the stamp under box 6.<br />
(priimančios valstybės kompetentingos institucijos pavadinimas)<br />
(designation of the competent authority in the host Member State)<br />
..………………………………………… ……….……………..……………………………………….………..<br />
Vieta, data / Place, date Pasirašančiojo vardas, pavardė (pavadinimas)<br />
ir pareigos / Name and status of signatory<br />
Antspaudas<br />
Stamp<br />
……………………………….<br />
Parašas / Signature<br />
( 4 ) Prekės ir (ar) paslaugos, kurioms netaikomas atleidimas nuo mokesčių, turėtų būti iš 5 langelio išbrauktos / Goods and/or services not<br />
eligible should be deleted in box 5.
Explanatory notes<br />
1. For the authorized warehousekeeper, this certificate serves as a supporting document for the<br />
tax exemption of the consignments of goods to eligible institutions/individuals referred to in<br />
Article 23 (1), of Directive 92/12/EEC. Accordingly, one certificate shall be drawn up for each<br />
warehousekeeper. Moreover, the warehousekeeper is required to keep this certificate as part of<br />
his records in accordance with the legal provisions applicable in his Member State.<br />
2. (a) The general specification of the paper to be used is as laid down in the Official Journal<br />
of the European Communities No C 164 of 1. 7. 1989.<br />
The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with a<br />
maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length.<br />
The exemption certificate shall be drawn up in duplicate:<br />
- one copy to be kept by the consignor,<br />
- one copy to accompany the administrative accompanying document.<br />
(b) Any unused space in box 5.B is to be crossed out so that nothing can be added.<br />
(c) The document must be completed legibly and in a manner that makes entries indelible. No<br />
erasures or overwriting are permitted. It shall be completed in a language recognized by the<br />
host Member State.<br />
(d) If the description of the goods (box 5.B of the certificate) refers to a purchase order form<br />
drawn up in a language other than a language recognized by the host Member State, a<br />
translation must be attached by the eligible institution/individual.<br />
(e) On the other hand, if the certificate is drawn up in a language other than a language<br />
recognized by the Member State of the warehousekeeper, a translation of the information<br />
concerning the goods in box 5.B must be attached by the eligible institution/individual.<br />
(f) A recognized language means one of the languages officially in use in the Member State or<br />
any other official language of the Community which the Member State declares can be used<br />
for this purpose.<br />
3. By its declaration in box 3 of the certificate, the eligible institution/individual provides the<br />
information necessary for the evaluation of the request for exemption in the host Member<br />
State.<br />
4. By its declaration in box 4 of the certificate, the institution confirms the details in boxes 1<br />
and 3 (a) of the document and certifies that the eligible individual is a staff member of the<br />
institution.<br />
5. (a) The reference to the purchase order form (box 5.B of the certificate) must contain at least<br />
the date and order number. The order form should contain all the elements that figure at box 5<br />
of the certificate. If the certificate has to be stamped by the competent authority of the host<br />
Member State, the order form shall also be stamped.<br />
(b) The indication of the excise No as defined in Article 15 (a), paragraph 2 (a), of Directive<br />
92/12/EEC of the authorized warehousekeeper is optional.<br />
(c) The currencies should be indicated by means of a three-letter code in conformity with the
international ISOIDIS 4127 standard established by the International Standards Organization<br />
(1).<br />
6. The abovementioned declaration by the eligible institution/individual shall be authenticated<br />
at box 6 by the stamp of the competent authority of the host Member State. That authority can<br />
make its approval dependent on the agreement of another authority in its Member State. It is<br />
up to the competent tax authority to obtain such agreement.<br />
7. To simplify the procedure, the competent authority can dispense with the obligation on the<br />
eligible institution to ask for the stamp in the case of exemption for official use. The eligible<br />
institution should mention this dispensation at box 7 of the certificate.<br />
(1) As an indication, some codes relating to currencies currently used: BEF (Belgian franc),<br />
DEM (German mark), DKK (Danish kroner), ESP (Spanish peseta), FRF (French franc), GBP<br />
(Pound sterling), GRD (Greek drachma), IEP (Irish pound), ITL (Italian lire), LUF<br />
(Luxembourg franc), NLG (Dutch guilder), PTE (Portuguese escudo), ATS (Austrian<br />
schilling), FIM (Finnish mark), SEK (Swedish kroner), USD (United States dollar).