Tikroji vertė (el. prekyba)

kovas 20, 2022
lt en
Tikroji vertė (el. prekyba)

Picture from Pexels by Nataliya Vaitkevich

Kokiais tikslais muitinėje vartojamas terminas „tikroji vertė“?

Sąvoka „tikroji vertė“ vartojama keliose srityse, tokiose kaip investicijos, mokesčiai ir kitose. Paprastai tariant, ji reiškia tikrąją turto vertę.

Muitinės tikslais tikroji vertė (atkreipkite dėmesį, kad tai ne „muitinė vertė“) yra svarbi, kai įvežant mažos vertės siuntas apskaičiuojamas importo PVM. Terminas vartojamas ir kitiems tikslams. Pavyzdžiui, gali būti nereikalaujama įvežimo bendrosios deklaracijos, kai įvežamos siuntos su prekėmis, kurių tikroji vertė neviršija 22 EUR.

Kas yra prekių „tikroji vertė“?

Tai apibrėžta Reglamento (ES) 2015/2446 1 straipsnio 48 dalyje.

Komercinių prekių tikroji vertė yra pačių prekių kaina jų pardavimo eksportui į Sąjungos muitų teritoriją metu, į kurią neįskaitomos transporto ir draudimo išlaidos, išskyrus atvejus, kai jos įtrauktos į kainą ir atskirai nenurodytos sąskaitoje faktūroje. Bet kurios kitos išlaidos, kurios neatspindi pačių prekių vertės, taip pat netraukiamos į tikrąją vertę, jeigu jos yra atskirai ir aiškiai nurodytos sąskaitoje faktūroje (pvz., išlaidos įrankiams, licencijų mokesčiai, eksporto mokesčiai ir kita).

1 pavyzdys. Atskirai nenurodyta informacija apie papildomas išlaidas
Prekių kaina: 100 EUR
Tikroji vertė: 100 EUR

2 pavyzdys. Transporto ir draudimo išlaidos nurodytos atskirai
Prekių kaina: 100 EUR
Transporto išlaidos: 18 EUR
Draudimo išlaidos: 5 EUR
Tikroji vertė: 100 EUR

Nekomercinio pobūdžio prekių tikroji vertė yra kaina, kuri būtų sumokėta už pačias prekes, jei jos būtų parduotos eksportui į Sąjungos muitų teritoriją. Šį apibrėžimą reikėtų suprasti taip pat, kaip ir komercinių prekių tikrosios vertės apibrėžimą, t. y., kad kitos atskirai nurodytos išlaidos į šią vertę nėra traukiamos.

  • Market: ES - Europos Sąjunga

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