{"id":512,"date":"2020-05-17T16:53:37","date_gmt":"2020-05-17T16:53:37","guid":{"rendered":"http:\/\/blog.contus-accounting.se\/?p=512"},"modified":"2020-05-17T16:53:37","modified_gmt":"2020-05-17T16:53:37","slug":"verslo-vykdymo-formos-svedijoje","status":"publish","type":"post","link":"https:\/\/blog.contus-accounting.se\/index.php\/lt\/2020\/05\/17\/verslo-vykdymo-formos-svedijoje\/","title":{"rendered":"Verslo vykdymo formos \u0160vedijoje"},"content":{"rendered":"

Verslo formos pasirinkimas neretai tampa tikru galvos\u016bkiu. Renkantis svarbu atsi\u017evelgti \u012f planus, verslo form\u0173 specifik\u0105, planus, privalumus ir tr\u016bkumus. \u0160iame straipsnyje ap\u017evelgsime pagrindines veiklos vykdymo formas, kurias renkasi lietuviai.<\/p>\n

Individuali \u012fmon\u0117<\/strong> (veikla)<\/strong> (Enskild n\u00e4ringsidkare) <\/em>\u2013 tai papras\u010diausia verslo forma, nes registracija yra nesud\u0117tinga ir nereikia pradinio kapitalo. \u0160i forma neturi juridinio asmens statuso. \u012emon\u0117s steig\u0117ju gali b\u016bti tik vienas asmuo. Ta\u010diau, jei kartu dirba ir sutuoktinis, peln\u0105 galima dalintis. Verslas identifikuojamas pagal steig\u0117jo asmens kod\u0105. Pagrindinis \u0161ios formos tr\u016bkumas, kad asmuo u\u017e \u012fmon\u0117s \u012fsipareigojimus atsako asmeniniu turtu. Ne\u017ei\u016brint \u012f tai – labai svarbu atskirti \u012fmon\u0117s ir asmeninius finansus.<\/p>\n

\u0160ios formos \u012fmonei n\u0117ra privaloma registruoti pavadinimo Bolagsverket. Ta\u010diau u\u017eregistravus pavadinim\u0105 jis yra apsaugomas, taip pat \u012fmon\u0117 turi tur\u0117ti pavadinim\u0105, jei dalyvaus vie\u0161uosiuose pirkimuose ar veiklos vykdymui reikalingas leidimas.<\/p>\n\n\n\n\n
Privalumai<\/strong><\/td>\nTr\u016bkumai<\/strong><\/td>\n<\/tr>\n
\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Lengva prad\u0117ti versl\u0105;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nereikia pradinio kapitalo;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Galima samdyti darbuotojus;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Peln\u0105 galima dalintis su sutuoktiniu ar sugyventiniu;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nereikia pateikti finansin\u0117s atskaitomyb\u0117s;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Retai reikalingas auditas.<\/td>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Savininko asmenin\u0117 atsakomyb\u0117 u\u017e \u012fmon\u0117s veikl\u0105;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Negali tur\u0117ti bendrasavininkio;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u012emon\u0117s kodas sutampa su savininko asmens kodu.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Akcin\u0117 bendrov\u0117<\/strong> (Aktiebolag<\/em>) \u2013 tai ribotos atsakomyb\u0117s \u012fmon\u0117, kurios savininkai rizikuoja tik investuotu kapitalu. Minimalus kapitalas 25000 kr. \u00a0Akcinink\u0173 skai\u010dius yra neribojamas, jais gali b\u016bti tiek fiziniai, tiek juridiniai asmenys. Steigimo procesas sud\u0117tingesnis ir da\u017eniausiai ilgiau u\u017etrunkantis nei individualios \u012fmon\u0117s.<\/p>\n

Nors \u0161i veiklos forma laikoma turin\u010dia ma\u017eiausi\u0105 asmenin\u0119 riziking\u0105, \u00a0neretai \u012fmon\u0117s valdybos nariai ne\u012fvertina rizikos arba ne\u017eino, kad gali tekti atsakyti asmeniniu turtu d\u0117l neteising\u0173 vadybos sprendim\u0173.<\/p>\n\n\n\n\n
Privalumai<\/strong><\/td>\nTr\u016bkumai<\/strong><\/td>\n<\/tr>\n
\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Akcininkai rizikuoja tik investuotu kapitalu;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pavadinimas saugomas;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Esant tam tikrom s\u0105lygom galimas dividend\u0173 ma\u017eesnis apmokestinimas;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Visuomen\u0117je vertinama kaip viena patikimiausi\u0173 verslo form\u0173;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Lankstumas.<\/td>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Reikia pradini\u0173 investicij\u0173;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0Daugiau ataskait\u0173 vald\u017eios institucijoms;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Grie\u017etesnis reguliavimas;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 U\u017esienie\u010diams akcininkams steigiant \u012fmon\u0119 neretai kyla problem\u0173 su \u012fmon\u0117s s\u0105skaitos atidarymu \u0160vedijos bankuose;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Valdyboje turi b\u016bti bent du nariai.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

U\u017esienio \u012fmon\u0117 <\/em><\/strong>(Utl\u00e4ndskt bolags<\/em>)\u00a0 gali dirbti \u0160vedijoje ne\u012fsteigusi atskiro juridinio vieneto. Galimi du variantai:<\/p>\n

\u2219\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mokestin\u0117 registracija (F-skatt<\/em>);<\/p>\n

\u2219\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Filialo registravimas (Filial<\/em>)<\/p>\n

Registracija trunka 4-6 sav., ta\u010diau praktikoje gali u\u017etrukti ir ilgiau, nes pra\u0161oma surinkti veiklos \u012frodymus ir pan.<\/p>\n

\u0160vedijoje dirban\u010diai u\u017esienio \u012fmonei mokes\u010di\u0173 tarifai yra tokie pat kaip akcinei bendrovei. Ta\u010diau neretai \u0161i\u0105 verslo form\u0105 pasirinkusioms \u012fmon\u0117ms kyla daug klausim\u0173 d\u0117l mokes\u010di\u0173 mok\u0117jimo ir abiej\u0173 valstybi\u0173 mokes\u010di\u0173 sistem\u0173 derinimo. Taip pat, u\u017esienio \u012fmon\u0117ms keliami papildomi reikalavimai, pavyzd\u017eiui, komandiruo\u010di\u0173 \u012f \u0160vedij\u0105 deklaravimas.<\/p>\n\n\n\n\n
Privalumai<\/strong><\/td>\nTr\u016bkumai<\/strong><\/td>\n<\/tr>\n
\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nereikia\u00a0 \u012fstatinio kapitalo;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rizikuojama tik investuotu kapitalu;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gali komandiruoti arba \u00a0\u012fdarbinti darbuotojus \u0160vedijoje;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nereikia asmens turin\u010dio \u0161vedi\u0161k\u0105 asmens kod\u0105.<\/p>\n

 <\/td>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0Registracijai reikalingi papildomi dokumentai i\u0161 u\u017esienio valstyb\u0117s institucij\u0173;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u012emon\u0117s apskait\u0105 reikia vesti dviejose valstyb\u0117se;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ataskaitos teikiamos abiej\u0173 valstybi\u0173 institucijoms;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0Sud\u0117tingesnis mokes\u010di\u0173 sistem\u0173 derinimas;<\/p>\n

\u25cf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u012esteigus filial\u0105 reikia pateikti \u012fmon\u0117s finansines ataskaitas Bolagsverket.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Taigi, kiekviena verslo vykdymo forma turi privalum\u0173 ir tr\u016bkum\u0173, tod\u0117l renkantis reikia \u012fvertinti priimamas rizikas. Mes, Contus Ekonomi AB, \u00a0galime pakonsultuoti veiklos vykdymo \u0160vedijoje klausimais, taip pat pad\u0117ti \u012fsteigti norimos formos \u012fmon\u0119.<\/p>\n

\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

Verslo formos pasirinkimas neretai tampa tikru galvos\u016bkiu. Renkantis svarbu atsi\u017evelgti \u012f planus, verslo form\u0173 specifik\u0105, planus, privalumus ir tr\u016bkumus. \u0160iame straipsnyje ap\u017evelgsime pagrindines veiklos vykdymo formas, kurias renkasi lietuviai. Individuali \u012fmon\u0117 (veikla) (Enskild n\u00e4ringsidkare) \u2013 tai papras\u010diausia verslo forma, nes registracija yra nesud\u0117tinga ir nereikia pradinio kapitalo. \u0160i forma neturi juridinio asmens statuso. \u012emon\u0117s steig\u0117ju […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[69],"tags":[85],"class_list":["post-512","post","type-post","status-publish","format-standard","hentry","category-imoniu-registravimas-svedijoje","tag-imoniu-steigimas-svedijoje"],"_links":{"self":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts\/512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/comments?post=512"}],"version-history":[{"count":1,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts\/512\/revisions"}],"predecessor-version":[{"id":514,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/posts\/512\/revisions\/514"}],"wp:attachment":[{"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/media?parent=512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/categories?post=512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.contus-accounting.se\/index.php\/wp-json\/wp\/v2\/tags?post=512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}