{"id":18881,"date":"2023-08-09T17:39:11","date_gmt":"2023-08-09T14:39:11","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=18881"},"modified":"2023-08-09T17:39:11","modified_gmt":"2023-08-09T14:39:11","slug":"kuri-darijumi-jaatsifre-pvn-deklaracija","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kuri-darijumi-jaatsifre-pvn-deklaracija\/","title":{"rendered":"Kuri dar\u012bjumi j\u0101at\u0161ifr\u0113 PVN deklar\u0101cij\u0101?"},"content":{"rendered":"<p><strong>Jaut\u0101jums rad\u0101s sal\u012bdzinot Valsts ie\u0146\u0113mumu dienesta (VID) elektronisk\u0101s deklar\u0113\u0161anas \u00a0sist\u0113m\u0101 pieejamo inform\u0101ciju par uz\u0146\u0113muma un dar\u012bjuma partnera deklar\u0113taj\u0101m pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) summ\u0101m iesniegtaj\u0101s deklar\u0101cij\u0101s. Summas, kuras bija virs 150 eiro, m\u016bsu uz\u0146\u0113mums ir uzr\u0101d\u012bjis sav\u0101s deklar\u0101cij\u0101s k\u0101 priek\u0161nodokli, bet otra dar\u012bjuma puse to k\u0101 realiz\u0101ciju nav uzr\u0101d\u012bjusi &#8211; visas \u0161\u012bs summas ir\u00a0 par prec\u0113m\/pakalpojumiem, kas ieg\u0101d\u0101ti mazumtirdzniec\u012bb\u0101 un par kuru ieg\u0101di apliecino\u0161ais dokuments ir kases \u010deks.<\/strong><\/p>\n<p><strong>VID metodiskaj\u0101 materi\u0101l\u0101 &#8220;Par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cijas un t\u0101s pielikumu aizpild\u012b\u0161anu&#8221; teikts, ka PVN deklar\u0101cijas pielikuma PVN 1 &#8220;P\u0101rskats par priek\u0161nodok\u013ca un nodok\u013ca summ\u0101m, kas nor\u0101d\u012btas nodok\u013ca deklar\u0101cij\u0101 par taks\u0101cijas periodu&#8221; 3. da\u013c\u0101 &#8220;Apr\u0113\u0137in\u0101tais nodoklis par pieg\u0101d\u0101taj\u0101m prec\u0113m un sniegtajiem pakalpojumiem&#8221; atsevi\u0161\u0137i nor\u0101da katru attaisnojuma dokumentu, uz kura pamata ar dar\u012bjuma partneri \u2013 re\u0123istr\u0113tu nodok\u013ca maks\u0101t\u0101ju \u2013 ir veikti dar\u012bjumi \u2013 pieg\u0101d\u0101tas preces un sniegti pakalpojumi (piem\u0113ram, nodok\u013ca r\u0113\u0137inu, kases \u010deku, kv\u012bti vai bezskaidras naudas maks\u0101juma dokumentu, muitas deklar\u0101ciju) \u2013 un kur\u0101 nor\u0101d\u012bt\u0101 pre\u010du un pakalpojumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca ir 150 eiro vai vair\u0101k.<\/strong><\/p>\n<p><strong>Vai preces p\u0101rdev\u0113jam mazumtirdzniec\u012bb\u0101 ir j\u0101deklar\u0113 PVN deklar\u0101cijas pielikuma PVN 1 3. da\u013c\u0101 visi kases \u010deki, kuros nor\u0101d\u012bt\u0101 pre\u010du un pakalpojumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca ir virs 150 eiro, ja tie izsniegti juridiskai personai, PVN maks\u0101t\u0101jai?<\/strong><\/p>\n<p>Attiec\u012bb\u0101 uz PVN deklar\u0101ciju aizpild\u012b\u0161anu atbilde mekl\u0113jama\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam\" target=\"_blank\" rel=\"noopener\">Ministru kabineta (MK) noteikumos Nr. 40<\/a>\u00a0&#8220;Noteikumi par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101m&#8221;. Proti, jaut\u0101jum\u0101 nor\u0101d\u012btais VID metodiskais materi\u0101ls sast\u0101d\u012bts, balstoties uz \u0161iem\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam\" target=\"_blank\" rel=\"noopener\">MK noteikumiem<\/a>.<\/p>\n<p>MK noteikumu Nr. 40\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam#p31\" target=\"_blank\" rel=\"noopener\">31.1. punkts<\/a>\u00a0nosaka, ka\u00a0<em>PVN deklar\u0101cijas pielikuma PVN 1 3. da\u013c\u0101 atsevi\u0161\u0137i nor\u0101da katru attaisnojuma dokumentu, uz kura pamata ar dar\u012bjuma partneri \u2013 re\u0123istr\u0113tu nodok\u013ca maks\u0101t\u0101ju \u2013 ir veikti dar\u012bjumi \u2013 pieg\u0101d\u0101tas preces un sniegti pakalpojumi (piem\u0113ram, nodok\u013ca r\u0113\u0137inu, kases \u010deku, kv\u012bti vai bezskaidras naudas maks\u0101juma dokumentu, muitas deklar\u0101ciju) \u2013 un kur\u0101 nor\u0101d\u012bt\u0101 pre\u010du un pakalpojumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca ir 150 eiro vai vair\u0101k. Ja attaisnojuma dokument\u0101 ir nor\u0101d\u012bti dar\u012bjumi ar da\u017e\u0101d\u0101m likm\u0113m vai nodok\u013ca piem\u0113ro\u0161anas re\u017e\u012bmiem, tad katru dar\u012bjumu nor\u0101da atsevi\u0161\u0137i.<\/em><\/p>\n<p>Savuk\u0101rt MK noteikumu Nr. 40\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam#p32\" target=\"_blank\" rel=\"noopener\">32. punkts<\/a>\u00a0nosaka, k\u0101das summas PVN deklar\u0101cijas\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam#piel2\" target=\"_blank\" rel=\"noopener\">pielikuma\u00a0PVN 1<\/a>\u00a03. da\u013c\u0101 nor\u0101da kop\u0113j\u0101 summ\u0101 (&#8230;).<\/p>\n<p>Las\u012bt pla\u0161\u0101k <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-kuri-darijumi-jaatsifre-pvn-deklaracija\/22658\" target=\"_blank\" rel=\"noopener\">\u0161eit<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jaut\u0101jums rad\u0101s sal\u012bdzinot Valsts ie\u0146\u0113mumu dienesta (VID) elektronisk\u0101s deklar\u0113\u0161anas \u00a0sist\u0113m\u0101 pieejamo inform\u0101ciju par uz\u0146\u0113muma un dar\u012bjuma partnera deklar\u0113taj\u0101m pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) summ\u0101m iesniegtaj\u0101s deklar\u0101cij\u0101s. Summas, kuras bija virs 150 eiro, m\u016bsu uz\u0146\u0113mums ir uzr\u0101d\u012bjis sav\u0101s deklar\u0101cij\u0101s k\u0101 priek\u0161nodokli, bet..<\/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-18881","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>Kuri dar\u012bjumi j\u0101at\u0161ifr\u0113 PVN deklar\u0101cij\u0101? | COBALT<\/title>\n<meta name=\"description\" content=\"Kuri dar\u012bjumi j\u0101at\u0161ifr\u0113 PVN deklar\u0101cij\u0101?. News. Naujienos. Jaunumi. 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