{"id":17771,"date":"2023-07-24T11:34:49","date_gmt":"2023-07-24T08:34:49","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=17771"},"modified":"2025-12-07T19:34:39","modified_gmt":"2025-12-07T17:34:39","slug":"pakalpojuma-eksports-un-pvn","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojuma-eksports-un-pvn\/","title":{"rendered":"Pakalpojuma eksports un PVN"},"content":{"rendered":"<p><strong>Lai pareizi piem\u0113rotu pievienot\u0101s v\u0113rt\u012bbas nodokli pakalpojumiem, vispirms j\u0101nosaka t\u0101 snieg\u0161anas vieta. K\u0101 to noteikt? Apskat\u012bsim gan visp\u0101r\u012bg\u0101s nodok\u013ca piem\u0113ro\u0161anas normas, gan ar\u012b atsevi\u0161\u0137us pakalpojuma veidus, kad piem\u0113rojamas \u012bpa\u0161as normas.<\/strong><\/p>\n<p>Attiec\u012bb\u0101 uz pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anu pakalpojumiem vispirms j\u0101defin\u0113, kas ir pakalpojums\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\" target=\"_blank\" rel=\"noopener\">Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma<\/a>\u00a0(PVN likums) izpratn\u0113.<\/p>\n<p>Pakalpojuma defin\u012bcija PVN teorij\u0101 ir \u013coti pla\u0161a, proti, pakalpojums \u2013 dar\u012bjums\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\" target=\"_blank\" rel=\"noopener\">PVN likuma<\/a>\u00a0izpratn\u0113\u00a0\u2013 ir viss, kas nav pre\u010du pieg\u0101de.\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\" target=\"_blank\" rel=\"noopener\">PVN likums<\/a>\u00a0ar\u012b papildus paskaidro, ka par pakalpojumu snieg\u0161anu cita starp\u0101 uzskata ar\u012b:<\/p>\n<ul class=\"chevronCircle\">\n<li>nemateri\u0101l\u0101 \u012bpa\u0161uma (nemateri\u0101lo v\u0113rt\u012bbu un ties\u012bbu) p\u0101rdo\u0161anu (nodo\u0161anu);<\/li>\n<li>saist\u012bbas attur\u0113ties no k\u0101das darb\u012bbas vai r\u012bc\u012bbas vai pie\u013caut k\u0101du darb\u012bbu vai r\u012bc\u012bbu;<\/li>\n<li>lietu nomu;<\/li>\n<li>b\u016bvdarbu veik\u0161anu.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pakalpojuma-eksports-un-pvn\/23039\" target=\"_blank\" rel=\"noopener\">Las\u012bt rakstu pla\u0161\u0101k<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lai pareizi piem\u0113rotu pievienot\u0101s v\u0113rt\u012bbas nodokli pakalpojumiem, vispirms j\u0101nosaka t\u0101 snieg\u0161anas vieta. K\u0101 to noteikt? Apskat\u012bsim gan visp\u0101r\u012bg\u0101s nodok\u013ca piem\u0113ro\u0161anas normas, gan ar\u012b atsevi\u0161\u0137us pakalpojuma veidus, kad piem\u0113rojamas \u012bpa\u0161as normas. Attiec\u012bb\u0101 uz pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anu pakalpojumiem vispirms j\u0101defin\u0113,..<\/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-17771","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>Pakalpojuma eksports un PVN | COBALT<\/title>\n<meta name=\"description\" content=\"Pakalpojuma eksports un PVN. News. Naujienos. Jaunumi. 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