Buhalteris.ai MCP server

Cost of working under a Lithuanian business certificate (verslo liudijimas) for a period: the fixed income tax set by the municipality (fiksuotas GPM), which the caller supplies, plus Sodra social insurance (VSD) and health insurance (PSD) for that period. Use for "kiek kainuoja verslo liudijimas", "verslo liudijimo mokesčiai mėnesiui". The fixed income tax differs by municipality and activity; find it with search_guides (for example "verslo liudijimo kainos savivaldybėse"). Row ids: dienos (number of days, not money), gpm (fixed income tax), vsd, psd, viso (total), menuo-1 … menuo-12 (VSD and PSD per calendar month).

Annual taxes of a self-employed person in Lithuania working under an individual activity certificate (individuali veikla pagal pažymą, IV): income tax (GPM) with its credit, and Sodra contributions (VSD, PSD). Use for "kiek mokesčių nuo individualios veiklos pajamų", "IV mokesčiai", "GPM, VSD ir PSD nuo pajamų". Row ids: pelnas (profit), gpm-baze (income tax base), kreditas (income tax credit), gpm (income tax), sodros-baze (contribution base), vsd (social insurance), psd-nuo-pajamu (health insurance on income), psd-minimumas (monthly health insurance minimum), psd (health insurance payable), viso (GPM + VSD + PSD).

Lithuanian employment salary (darbo užmokestis pagal darbo sutartį): from gross (bruto, "ant popieriaus") to net (į rankas) or from net to gross, with income tax (GPM), the tax-free amount (NPD), employee and employer Sodra contributions (VSD, PSD) and the total cost to the employer (darbo vietos kaina). Use for "kiek į rankas nuo bruto", "kiek kainuoja darbuotojas", "alga ant popieriaus". Not for payouts to a member of a small partnership (MB narys). Row ids: bruto (gross), npd (tax-free amount applied), gpm (income tax), pensija, liga, motinyste, psd, kaupimas (employee contributions), darbuotojo-imokos (employee contributions total), i-rankas (net pay), nedarbas, nelaimingi, garantinis, ilgalaikis (employer contributions), darbdavio-imokos (employer contributions total), grindys-darbuotojo and grindys-darbdavio (minimum-contribution top-up, only below the minimum wage), darbo-vietos-kaina (total employer cost).

Lithuanian VAT (PVM, pridėtinės vertės mokestis): add VAT to a net amount or take it out of a gross amount, at the 21, 12, 5 percent rates in force. Use for "kiek PVM nuo sumos", "suma su PVM", "suma be PVM". Row ids: be-pvm (amount without VAT), pvm (the VAT), su-pvm (amount with VAT).

The full text of one buhalteris.ai guide as Markdown (Lithuanian), with its canonical URL, checked and updated dates, status, primary sources and FAQ. Give the slug from search_guides (for example "patarimai/npd-2027"), the page URL or its .md URL. status is "patikrinta" (checked against the sources), "atnaujinama" (being updated) or "hipotezė" (a hypothesis, not confirmed). A few guides are built from data components; for those `body` is null, `bodyNote` says why, and the rendered text is at `markdownUrl`.

The rates, thresholds and constants behind the buhalteris.ai calculators for 2026 or 2027: minimum monthly wage (MMA), average wage (VDU), tax-free amount (NPD), income tax (GPM) rates and brackets, Sodra contribution rates (VSD, PSD), contribution ceilings (lubos), business certificate amounts (verslo liudijimas) and small partnership (MB) profit tax and dividend rates. Use for "koks GPM tarifas", "kokia MMA", "Sodros įmokų tarifai", "NPD dydis". Money is in integer euro cents and rates in hundredths of a percent (permyriad): 1252 means 12.52 percent. `preliminary` lists the fields that still come from a draft; `computed` lists the amounts derived from MMA because the agency has not published them.

Keyword search over the 39 Lithuanian guides on buhalteris.ai about small partnerships (mažoji bendrija, MB), individual activity (individuali veikla, IV), business certificates (verslo liudijimas), VAT (PVM), income tax (GPM), the tax-free amount (NPD), health and social insurance (PSD, VSD), founding a company, bank accounts and accounting prices. Query in Lithuanian for the best match; diacritics and word endings do not matter ("mokesciai" finds "mokesčių"). It matches words in the title, description, summary and FAQ questions; it is not a semantic search. Returns each guide's URL, summary, checked date, status and primary sources, best match first. status is "patikrinta" (checked against the sources), "atnaujinama" (being updated) or "hipotezė" (a hypothesis, not confirmed). Read the full text with get_guide.