{"id":29839,"date":"2026-11-06T10:13:35","date_gmt":"2026-11-06T08:13:35","guid":{"rendered":"https:\/\/patikimabuhaltere.lt\/?page_id=29839"},"modified":"2026-11-06T17:03:38","modified_gmt":"2026-11-06T15:03:38","slug":"mokesciu-kalendorius-2027","status":"publish","type":"page","link":"https:\/\/patikimabuhaltere.lt\/ru\/mokesciu-kalendorius-2027\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c 2027"},"content":{"rendered":"<div class=\"pb-mk\" style=\"background:#F1F7F6;padding:32px 16px;border-radius:20px\">\n<h1 style=\"color:#0F6A63;font-family:'Exo 2',Poppins,Arial,sans-serif;font-weight:800;margin:0 0 12px\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c 2027<\/h1>\n<p style=\"margin:0 0 24px\">\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u0440\u043e\u043a\u0438, \u043a\u043e\u0434\u044b \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439 VMI \u0438 Sodra \u0438 \u0441\u0442\u0430\u0432\u043a\u0438 2026\u20132027 \u0433\u0433. \u0432 \u043e\u0434\u043d\u043e\u043c \u043c\u0435\u0441\u0442\u0435. \u0415\u0441\u043b\u0438 \u0441\u0440\u043e\u043a \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u043d\u0430 \u0432\u044b\u0445\u043e\u0434\u043d\u043e\u0439 \u0438\u043b\u0438 \u043f\u0440\u0430\u0437\u0434\u043d\u0438\u0447\u043d\u044b\u0439 \u0434\u0435\u043d\u044c, \u043e\u043d \u043f\u0435\u0440\u0435\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u043d\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0439 \u0440\u0430\u0431\u043e\u0447\u0438\u0439 \u0434\u0435\u043d\u044c.<\/p>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u0441\u0440\u043e\u043a\u0438<\/h2>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0414\u043e \u043a\u0430\u043a\u043e\u0433\u043e \u0447\u0438\u0441\u043b\u0430<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0427\u0442\u043e<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u041a\u0443\u0434\u0430<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u043e 15 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f GPM313 \u0438 \u0443\u043f\u043b\u0430\u0442\u0430 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u043e 15 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f SAM \u0438 \u0443\u043f\u043b\u0430\u0442\u0430 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0438 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">Sodra<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u043e 20 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">i.SAF (\u0440\u0435\u0435\u0441\u0442\u0440 \u0441\u0447\u0435\u0442\u043e\u0432-\u0444\u0430\u043a\u0442\u0443\u0440 \u041d\u0414\u0421)<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u043e 25 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u041d\u0414\u0421 FR0600 \u0438 \u0443\u043f\u043b\u0430\u0442\u0430 \u041d\u0414\u0421<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u043e 25 \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">FR0564 (\u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0432 \u0415\u0421)<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041d\u0435 \u043f\u043e\u0437\u0434\u043d\u0435\u0435 \u0447\u0435\u043c \u0437\u0430 1 \u0434\u0435\u043d\u044c \u0434\u043e \u043d\u0430\u0447\u0430\u043b\u0430 \u0440\u0430\u0431\u043e\u0442\u044b<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0423\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 1-SD<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">Sodra<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 3 \u0440\u0430\u0431\u043e\u0447\u0438\u0445 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0443\u0432\u043e\u043b\u044c\u043d\u0435\u043d\u0438\u044f<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0423\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 2-SD<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">Sodra<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u0413\u043e\u0434\u043e\u0432\u044b\u0435 \u0438 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0440\u043e\u043a\u0438 2027 \u0433.<\/h2>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0414\u043e \u043a\u0430\u043a\u043e\u0433\u043e \u0447\u0438\u0441\u043b\u0430<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0427\u0442\u043e<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u041a\u0443\u0434\u0430<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1 \u0444\u0435\u0432\u0440\u0430\u043b\u044f<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0413\u043e\u0434\u043e\u0432\u0430\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">25 \u043c\u0430\u0440\u0442\u0430, 25 \u0438\u044e\u043d\u044f, 25 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f, 25 \u0434\u0435\u043a\u0430\u0431\u0440\u044f<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0410\u0432\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">3 \u043c\u0430\u044f (1 \u043c\u0430\u044f \u2014 \u0441\u0443\u0431\u0431\u043e\u0442\u0430)<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0413\u043e\u0434\u043e\u0432\u0430\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f GPM311 \u0438 \u0443\u043f\u043b\u0430\u0442\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 4 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0433\u043e\u0434\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0423\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 30 \u0434\u043d\u0435\u0439 \u043f\u043e\u0441\u043b\u0435 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044f<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041f\u043e\u0434\u0430\u0447\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0420\u0435\u0433\u0438\u0441\u0442\u0440 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0420\u0435\u0433\u0438\u0441\u0442\u0440 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">15 \u0438\u044e\u043d\u044f<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c PLN204 \u0438 \u0443\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">VMI<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u041a\u043e\u0434\u044b \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439 VMI<\/h2>\n<p>\u041f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044c: \u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044f (VMI), \u043a\u043e\u0434 188659752.<\/p>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u041a\u043e\u0434<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0417\u0430 \u0447\u0442\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1001<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041d\u0414\u0421, \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c, \u0430\u043a\u0446\u0438\u0437\u044b \u0438 \u0434\u0440\u0443\u0433\u0438\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0443\u0435\u043c\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1311<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1411<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043a\u043b\u0430\u0441\u0441\u0430 A, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0441 \u0442\u0440\u0443\u0434\u043e\u0432\u044b\u043c\u0438 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044f\u043c\u0438 (\u0432\u044b\u043f\u043b\u0430\u0442\u044b \u0447\u043b\u0435\u043d\u0430\u043c MB, \u0430\u0432\u0442\u043e\u0440\u0441\u043a\u0438\u0435, \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1330<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043a\u043b\u0430\u0441\u0441\u0430 B, \u043a\u043e\u0433\u0434\u0430 \u043d\u0430\u043b\u043e\u0433 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u0442 \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0435\u0435 \u043b\u0438\u0446\u043e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u041a\u043e\u0434\u044b \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439 Sodra<\/h2>\n<p>\u041f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044c: \u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0424\u043e\u043d\u0434\u0430 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f (Sodra), \u043a\u043e\u0434 191630223.<\/p>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u041a\u043e\u0434<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0417\u0430 \u0447\u0442\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">252<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412\u0437\u043d\u043e\u0441\u044b \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f \u043d\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u0438 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">310<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412\u0437\u043d\u043e\u0441\u044b \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u0447\u043b\u0435\u043d\u043e\u0432 MB \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0418\u041f<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">322<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412\u0437\u043d\u043e\u0441\u044b \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u0447\u043b\u0435\u043d\u043e\u0432 MB \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0418\u041f<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">340<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0412\u0437\u043d\u043e\u0441\u044b \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u0441 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u0438\u043b\u0438 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u041c\u0417\u041f, \u0441\u0440\u0435\u0434\u043d\u044f\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u0438 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435<\/h2>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044c<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">2026 \u0433.<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">2027 \u0433.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u043c\u0435\u0441\u044f\u0447\u043d\u0430\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 (\u041c\u0417\u041f)<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1 153 \u20ac<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1 245 \u20ac (\u043e\u0436\u0438\u0434\u0430\u0435\u0442 \u043e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044f)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u043f\u043e\u0447\u0430\u0441\u043e\u0432\u0430\u044f \u043e\u043f\u043b\u0430\u0442\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">7,05 \u20ac<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">7,61 \u20ac (\u043e\u0436\u0438\u0434\u0430\u0435\u0442 \u043e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044f)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0421\u0440\u0435\u0434\u043d\u044f\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 (VDU) \u0434\u043b\u044f \u0432\u0437\u043d\u043e\u0441\u043e\u0432<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">2 312,15 \u20ac<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0411\u0443\u0434\u0435\u0442 \u043e\u0431\u044a\u044f\u0432\u043b\u0435\u043d\u043e<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0439 \u0432\u0437\u043d\u043e\u0441 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f, \u0435\u0441\u043b\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u0441\u0430\u043c\u0438<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">80,48 \u20ac<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">86,90 \u20ac, \u0435\u0441\u043b\u0438 \u041c\u0417\u041f \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 1 245 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u0421\u0442\u0430\u0432\u043a\u0438 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 Sodra 2026 \u0433.<\/h2>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0412\u0437\u043d\u043e\u0441<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0421\u0442\u0430\u0432\u043a\u0430<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0421\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u0438 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">19,5 % (+3 % \u0434\u043b\u044f \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043a\u043e\u043f\u043b\u0435\u043d\u0438\u044f)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0421\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f \u043d\u0430 \u0441\u043b\u0443\u0447\u0430\u0439 \u0431\u0435\u0437\u0440\u0430\u0431\u043e\u0442\u0438\u0446\u044b<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">1,31 % (2,03 % \u0434\u043b\u044f \u0441\u0440\u043e\u0447\u043d\u044b\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0421\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435 \u043e\u0442 \u043d\u0435\u0441\u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u043d\u0430 \u0440\u0430\u0431\u043e\u0442\u0435<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">0,14\u20131,4 %<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0413\u0430\u0440\u0430\u043d\u0442\u0438\u0439\u043d\u044b\u0439 \u0444\u043e\u043d\u0434<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">0,16 %<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0424\u043e\u043d\u0434 \u0432\u044b\u043f\u043b\u0430\u0442 \u043f\u043e \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u0435<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">0,16 %<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u0427\u043b\u0435\u043d\u044b MB<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">20,81 % (+3 % \u0434\u043b\u044f \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432 \u043d\u0430\u043a\u043e\u043f\u043b\u0435\u043d\u0438\u044f)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"background:#fff;border-radius:16px;padding:24px;margin:0 0 24px;box-shadow:0 2px 12px rgba(0,0,0,.05)\">\n<h2 style=\"color:#0F6A63;margin:0 0 12px\">\u0421\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0441 2026 \u0433.<\/h2>\n<div style=\"overflow-x:auto\">\n<table style=\"width:100%;border-collapse:collapse;margin:0\">\n<thead>\n<tr>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u041d\u0430\u043b\u043e\u0433<\/th>\n<th style=\"background:#0F6A63;color:#fff;text-align:left;padding:10px 12px;font-weight:600\">\u0421\u0442\u0430\u0432\u043a\u0430<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">17 %; \u043c\u0430\u043b\u044b\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c 7 %; \u043d\u043e\u0432\u044b\u043c \u043c\u0430\u043b\u044b\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c 0 % \u043f\u0435\u0440\u0432\u044b\u0435 2 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">20 % \u0434\u043e 36 \u0441\u0440\u0435\u0434\u043d\u0438\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442, 25 % \u043e\u0442 36 \u0434\u043e 60, 32 % \u0441\u0432\u044b\u0448\u0435 60 \u0441\u0440\u0435\u0434\u043d\u0438\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0432 \u0433\u043e\u0434<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">15 %<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">\u041d\u0414\u0421<\/td>\n<td style=\"padding:10px 12px;border-bottom:1px solid #E3ECEB;vertical-align:top\">21 %; 12 % \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u0435, \u043f\u0435\u0440\u0435\u0432\u043e\u0437\u043a\u0430 \u043f\u0430\u0441\u0441\u0430\u0436\u0438\u0440\u043e\u0432, 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Jei terminas sutampa su poilsio ar \u0161ven\u010di\u0173 diena, jis nusikelia \u012f kit\u0105 darbo&hellip;<\/p>","protected":false},"author":24,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-29839","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"Mokes\u010di\u0173 kalendorius 2027: VMI ir Sodros terminai, \u012fmok\u0173 kodai, MMA, PSD ir mokes\u010di\u0173 tarifai vienoje vietoje.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/patikimabuhaltere.lt\/ru\/mokesciu-kalendorius-2027\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.5\" \/>\n\t\t<meta property=\"og:locale\" content=\"ru_RU\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Patikima buhalter\u0117 - 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