Lissafta adadin ribar jinkirin biya (ribar hukunci) bisa girman bashi, kwanakin da suka wuce wa'adi da adadin da aka yarda da shi ko na doka.
| Hali | Adadin tsoho (idan bangarorin ba su yarda da wani abu ba) |
|---|---|
| Tsakanin mutane / masu amfani | 5% ruwa na shekara (CK Art. 6.210 §1) |
| Tsakanin kasuwanci (B2B) | 6% ruwa na shekara (CK Art. 6.210 §2) |
| Jinkirin biya a cikin ma'amalar kasuwanci | Adadin sake kuɗi na ECB + 8 p.p. (Late Payment Prevention Act) |
Waɗannan adadin suna aiki a ƙarƙashin dokar Lithuania lokacin da ɓangarorin ba su amince da takamaiman adadin ribar hukunci a cikin kwangilar ba. Yawancin kwangiloli (kayan aiki, sadarwa, haya) suna saita nasu adadin yau da kullum, sau da yawa mafi girma (misali 0.02–0.05%/rana) — duba kwangilarka. Babban filin na'urar lissafi yana ba ka damar shigar da kowane adadi.
Adadin da aka sanya a Mataki na 6.210 na Dokar Farar Hula ta Lithuania (CK) suna aiki — 5% a kowace shekara tsakanin mutane, 6% a kowace shekara tsakanin kasuwanci, sai dai idan ɓangarorin sun yarda da wani abu daban.
A ƙarƙashin dokar shari'ar Lithuania, kotu na iya rage ribar hukunci (CK Art. 6.73) idan ta bayyana a fili cewa ba ta dace ba kuma ta ɓata daidaiton muradun ɓangarorin — musamman idan jimillar ribar hukuncin ta zarce bashin da kansa.
Ribar hukunci = bashi × ƙima (%/rana) × adadin kwanakin da suka wuce wa'adi. Yawanci ana saita ƙimar a cikin kwangila (misali 0.02% kowace rana ≈ 7.3% a shekara).
e-Buhalteris yana taimaka maka wajen bin diddigin basussuka, invois da ribar tarar.
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