{"id":17720,"date":"2023-07-24T11:13:26","date_gmt":"2023-07-24T08:13:26","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=17720"},"modified":"2025-12-07T19:34:10","modified_gmt":"2025-12-07T17:34:10","slug":"17720","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/17720\/","title":{"rendered":"PVN pre\u010du eksportam"},"content":{"rendered":"<p><strong>Latvijas uz\u0146\u0113mums p\u0101rdod preci Igaunijas uz\u0146\u0113mumam. Abi uz\u0146\u0113mumi ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ji. Prece tiek p\u0101rdota Latvijas uz\u0146\u0113muma r\u016bpn\u012bc\u0101 Latvij\u0101 ar\u00a0<em>Incoterms<\/em>\u00a0pieg\u0101des nosac\u012bjumu &#8220;EXW&#8221;. Krava ar preci no Latvijas r\u016bpn\u012bcas uzreiz tiek transport\u0113ta gala pirc\u0113jam uz tre\u0161o valsti \u2013 Norv\u0113\u0123iju. Muitas eksporta deklar\u0101cija noform\u0113ta Igaunij\u0101, k\u0101 eksport\u0113t\u0101ju nor\u0101dot Igaunijas uz\u0146\u0113mumu. K\u0101 Latvijas uz\u0146\u0113mumam piem\u0113rot PVN \u0161im dar\u012bjumam? K\u0101dus dokumentus izmantot par apliecin\u0101jumu eksportam? K\u0101das atsauces nor\u0101d\u012bt r\u0113\u0137in\u0101 un k\u0101 to atspogu\u013cot PVN deklar\u0101cij\u0101?<\/strong><\/p>\n<p>Pre\u010du pieg\u0101\u017eu dar\u012bjumos, lai piem\u0113rotu un pamatotu PVN 0% likmi, ir svar\u012bgi, k\u0101 preces tiek p\u0101rvietotas un k\u0101dus pre\u010du transport\u0113\u0161anas dokumentus pre\u010du p\u0101rdev\u0113js var ieg\u016bt sav\u0101 r\u012bc\u012bb\u0101. Pre\u010du kust\u012bbai iesp\u0113jami vair\u0101ki varianti, attiec\u012bgi ar\u012b pier\u0101d\u012bjumi, lai var\u0113tu piem\u0113rot PVN 0% likmi, ir at\u0161\u0137ir\u012bgi.<\/p>\n<p><strong>1.variants \u2013 eksport\u0113t\u0101js Igaunijas uz\u0146\u0113mums<\/strong><\/p>\n<p>Ja prece uz Norv\u0113\u0123iju tiek transport\u0113ta caur Igauniju (muitas deklar\u0101cija ir noform\u0113ta Igaunij\u0101, kur k\u0101 eksport\u0113t\u0101js nor\u0101d\u012bts Igaunijas uz\u0146\u0113mums), no Latvijas uz Igauniju notiek pieg\u0101de Eiropas Savien\u012bb\u0101 (ES), un tikai p\u0113c t\u0101s seko eksports no Igaunijas, kuru veic jau Igaunijas uz\u0146\u0113mums. Pieg\u0101dei no Latvijas uz Igauniju piem\u0113rojami noteikumi, kas attiecin\u0101mi uz ES pieg\u0101d\u0113m.<\/p>\n<p>Saska\u0146\u0101 ar\u00a0direkt\u012bvas 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva)\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:32006L0112&amp;from=LV#d1e4706-1-1\" target=\"_blank\" rel=\"noopener\">138.pantu<\/a>\u00a0PVN atbr\u012bvojumu pre\u010du pieg\u0101dei ES teritorij\u0101 var piem\u0113rot, ja pre\u010du sa\u0146\u0113m\u0113js cit\u0101 dal\u012bbvalst\u012b ir re\u0123istr\u0113ts PVN maks\u0101t\u0101js un preces transport\u0113tas vai nos\u016bt\u012btas no vienas dal\u012bbvalsts uz citu.<\/p>\n<p><a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pvn-precu-eksportam\/23132\" target=\"_blank\" rel=\"noopener\">Las\u012bt pla\u0161\u0101k<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Latvijas uz\u0146\u0113mums p\u0101rdod preci Igaunijas uz\u0146\u0113mumam. Abi uz\u0146\u0113mumi ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ji. Prece tiek p\u0101rdota Latvijas uz\u0146\u0113muma r\u016bpn\u012bc\u0101 Latvij\u0101 ar\u00a0Incoterms\u00a0pieg\u0101des nosac\u012bjumu &#8220;EXW&#8221;. Krava ar preci no Latvijas r\u016bpn\u012bcas uzreiz tiek transport\u0113ta gala pirc\u0113jam uz tre\u0161o valsti \u2013 Norv\u0113\u0123iju&#8230;<\/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-17720","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>PVN pre\u010du eksportam | COBALT<\/title>\n<meta name=\"description\" content=\"PVN pre\u010du eksportam. News. Naujienos. Jaunumi. 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