{"id":15823,"date":"2023-07-18T12:40:25","date_gmt":"2023-07-18T09:40:25","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=15823"},"modified":"2025-12-07T19:22:01","modified_gmt":"2025-12-07T17:22:01","slug":"precu-eksporta-darijums-un-pvn-likme","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/precu-eksporta-darijums-un-pvn-likme\/","title":{"rendered":"Pre\u010du eksporta dar\u012bjums un PVN likme"},"content":{"rendered":"<p><strong>Latvijas uz\u0146\u0113mums \u201cA\u201d p\u0101rdod akc\u012bzes preci Latvijas uz\u0146\u0113mumam \u201cB\u201d, kas nodod preci uz\u0146\u0113mumam \u201cC\u201d, kas to transport\u0113 uz Ukrainu. Abi Latvijas uz\u0146\u0113mumi ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ji. Eksporta deklar\u0101ciju noform\u0113 uz\u0146\u0113mums \u201cA\u201d. K\u0101 uz\u0146\u0113mumam \u201cA\u201d PVN deklar\u0101cij\u0101 j\u0101uzr\u0101da konkr\u0113tais dar\u012bjums? K\u0101da PVN likme j\u0101piem\u0113ro \u2013 0 vai 21%?<\/strong><\/p>\n<p>Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\/#p43\" target=\"_blank\" rel=\"noopener\">43.panta<\/a>\u00a01.da\u013c\u0101 noteikts, ka pre\u010du eksportam piem\u0113rojams PVN 0% apm\u0113r\u0101.<\/p>\n<p>Taj\u0101 pa\u0161\u0101 laik\u0101 Eiropas Savien\u012bbas Tiesas (EST) 2009.gada 19.novembra\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:62008CJ0461&amp;from=LV\" target=\"_blank\" rel=\"noopener\">spriedum\u0101 liet\u0101 C-461\/08<\/a>\u00a0noteikts, ka katrs atbr\u012bvojums no PVN ir j\u0101interpret\u0113 \u0161auri, jo atbr\u012bvojums ir iz\u0146\u0113mums no visp\u0101r\u0113j\u0101 principa, saska\u0146\u0101 ar kuru ar PVN ir apliekamas visas pre\u010du pieg\u0101des un pakalpojumi, ko nodok\u013ca maks\u0101t\u0101js pieg\u0101d\u0101 par atl\u012bdz\u012bbu. Atbilsto\u0161i EST 2013.gada 19.decembra\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX:62012CJ0563\" target=\"_blank\" rel=\"noopener\">spriedumam liet\u0101 C-563\/12<\/a>\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:32006L0112&amp;from=LV\" target=\"_blank\" rel=\"noopener\">direkt\u012bvas 2006\/112\/EK<\/a>\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu 146.pant\u0101 paredz\u0113tos atbr\u012bvojumus piem\u0113ro saska\u0146\u0101 ar nosac\u012bjumiem, kas dal\u012bbvalst\u012bm j\u0101paredz, lai nodro\u0161in\u0101tu \u0161o atbr\u012bvojumu pareizu un vienk\u0101r\u0161u piem\u0113ro\u0161anu un nov\u0113rstu jebk\u0101du iesp\u0113jamu izvair\u012b\u0161anos, apie\u0161anu vai \u013caunpr\u0101t\u012bgu izmanto\u0161anu.<\/p>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\/#p51\" target=\"_blank\" rel=\"noopener\">51.panta<\/a>\u00a01.da\u013c\u0101 ar\u012b nor\u0101d\u012bts, ka 0% likmi nepiem\u0113ro, ja re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js, kur\u0161 ir veicis dar\u012bjumu, kam atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\/#p43\" target=\"_blank\" rel=\"noopener\">43.\u201348.pantam<\/a>\u00a0piem\u0113rojama PVN 0% likme, nevar uzr\u0101d\u012bt pre\u010du eksportu apliecino\u0161us dokumentus vai dokumentus, kas apliecina nodok\u013ca 0% likmes piem\u0113ro\u0161anu.\u00a0Dokumenti, ko uzskata par pre\u010du eksportu apliecino\u0161iem dokumentiem, un dokumenti, kas apliecina nodok\u013ca 0% likmes piem\u0113ro\u0161anu, nor\u0101d\u012bti Ministru kabineta (MK) noteikumu Nr.17 \u201cPievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma normu piem\u0113ro\u0161anas k\u0101rt\u012bba un atsevi\u0161\u0137as pras\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101\u0161anai un administr\u0113\u0161anai\u201d\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254172-pievienotas-vertibas-nodokla-likuma-normu-piemerosanas-kartiba-un-atseviskas-prasibas-pievienotas-vertibas-nodokla-maksasanai-u...\/#p15\" target=\"_blank\" rel=\"noopener\">15.\u201320.punkt\u0101<\/a>.<\/p>\n<p>Par eksportu apliecino\u0161iem dokumentiem saska\u0146\u0101 ar MK noteikumu Nr.17\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254172-pievienotas-vertibas-nodokla-likuma-normu-piemerosanas-kartiba-un-atseviskas-prasibas-pievienotas-vertibas-nodokla-maksasanai-u...\/#p15\" target=\"_blank\" rel=\"noopener\">15.punktu<\/a>\u00a0uzskata pre\u010du izve\u0161anas muitas deklar\u0101ciju, kas noform\u0113ta atbilsto\u0161i normat\u012bvajiem aktiem muitas jom\u0101.<\/p>\n<p><a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-precu-eksporta-darijums-un-pvn-likme\/24956\" target=\"_blank\" rel=\"noopener\">Las\u012bt pla\u0161\u0101k<\/a>.<\/p>\n<p>Publik\u0101cija:\u00a0<a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-precu-eksporta-darijums-un-pvn-likme\/24956\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Latvijas uz\u0146\u0113mums \u201cA\u201d p\u0101rdod akc\u012bzes preci Latvijas uz\u0146\u0113mumam \u201cB\u201d, kas nodod preci uz\u0146\u0113mumam \u201cC\u201d, kas to transport\u0113 uz Ukrainu. Abi Latvijas uz\u0146\u0113mumi ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ji. Eksporta deklar\u0101ciju noform\u0113 uz\u0146\u0113mums \u201cA\u201d. K\u0101 uz\u0146\u0113mumam \u201cA\u201d PVN deklar\u0101cij\u0101 j\u0101uzr\u0101da konkr\u0113tais..<\/p>\n","protected":false},"author":6,"featured_media":2216,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-15823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pre\u010du eksporta dar\u012bjums un PVN likme | COBALT<\/title>\n<meta name=\"description\" content=\"Pre\u010du eksporta dar\u012bjums un PVN likme. News. Naujienos. Jaunumi. 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