{"id":23882,"date":"2023-08-24T17:02:46","date_gmt":"2023-08-24T14:02:46","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=23882"},"modified":"2024-06-19T12:47:32","modified_gmt":"2024-06-19T09:47:32","slug":"pvn-piemerosana-telpu-uzkopsanai-es-dalibvalsti","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-telpu-uzkopsanai-es-dalibvalsti\/","title":{"rendered":"PVN piem\u0113ro\u0161ana telpu uzkop\u0161anai ES dal\u012bbvalst\u012b"},"content":{"rendered":"<p><strong>Mans uz\u0146\u0113mums ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101. V\u0113los nosl\u0113gt l\u012bgumu par pakalpojuma snieg\u0161anu ar firmu, kas re\u0123istr\u0113ta Honkong\u0101, bet pats pakalpojums faktiski tiks sniegts Sp\u0101nij\u0101 \u2013 uzkop\u0161anas darbi priv\u0101tm\u0101j\u0101. Lai sniegtu pakalpojumu, uz Sp\u0101niju komand\u0113jum\u0101 nos\u016bt\u012btu divus sava uz\u0146\u0113muma darbiniekus. T\u0101 k\u0101 l\u012bgums tiek sl\u0113gts ar Honkongas firmu, un ar\u012b maks\u0101t\u0101js par pakalpojumu b\u016bs \u0161\u012b firma, k\u0101 pareizi r\u012bkoties ar PVN? Vai pakalpojumam j\u0101piem\u0113ro PVN 21% apm\u0113r\u0101?<\/strong><\/p>\n<p><strong>Un k\u0101 kopum\u0101 darbojas\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\" target=\"_blank\" rel=\"noopener\">Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums\u00a0<\/a>(PVN likums) par pakalpojuma snieg\u0161anu (uzkop\u0161anas darbi) tre\u0161aj\u0101s valst\u012bs?<\/strong><\/p>\n<p>Par uzkop\u0161anas darbiem konkr\u0113t\u0101 nekustamaj\u0101 \u012bpa\u0161um\u0101 j\u0101\u0146em v\u0113r\u0101, ka uzkop\u0161anas pakalpojumi ir tie\u0161i saist\u012bti ar konkr\u0113tu nekustamo \u012bpa\u0161umu.<\/p>\n<p>Visp\u0101r\u012bg\u0101 gad\u012bjum\u0101 PVN piem\u0113ro\u0161anu pakalpojumu snieg\u0161anai nosaka PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p19\" target=\"_blank\" rel=\"noopener\">19. pants<\/a>\u00a0(kas nosaka at\u0161\u0137ir\u012bgu PVN piem\u0113ro\u0161anu pakalpojumiem atkar\u012bb\u0101 no t\u0101, vai tie sniegti PVN maks\u0101t\u0101jam (ir PVN numurs) vai nemaks\u0101t\u0101jam, un t\u0101p\u0113c b\u016btu svar\u012bgi pier\u0101d\u012bjumi par pakalpojumu sa\u0146\u0113m\u0113ja PVN statusu). Savuk\u0101rt uzkop\u0161anas darbiem piem\u0113rojamas speci\u0101las normas, jo tie ir saist\u012bti ar konkr\u0113tu nekustamo \u012bpa\u0161umu, un attiec\u012bgi PVN piem\u0113rojams viet\u0101, kur \u0161is nekustamais \u012bpa\u0161ums atrodas \u2013 proti, j\u0101\u0146em v\u0113r\u0101 PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p25\" target=\"_blank\" rel=\"noopener\">25. pants<\/a>\u00a0un\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02011R0282-20200101&amp;from=EN\" target=\"_blank\" rel=\"noopener\">Padomes Regulas Nr. 282\/2011<\/a>, ar ko nosaka \u012bsteno\u0161anas pas\u0101kumus direkt\u012bvai 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN regula) noteikumi.<\/p>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p25\" target=\"_blank\" rel=\"noopener\">25. pants\u00a0<\/a>nosaka:\u00a0<em>ar nekustamo \u012bpa\u0161umu saist\u012btu pakalpojumu, tai skait\u0101 ar nekustamo \u012bpa\u0161umu saist\u012bta dar\u012bjuma starpnieku un ekspertu pakalpojuma, viesu izmitin\u0101\u0161anas pakalpojuma, nekustam\u0101 \u012bpa\u0161uma nomas pakalpojuma, b\u016bvniec\u012bbas pakalpojuma, b\u016bvdarbu sagatavo\u0161anas (tai skait\u0101 arhitektu pakalpojuma), b\u016bvdarbu koordin\u0101cijas un uzraudz\u012bbas pakalpojuma snieg\u0161anas vieta ir vieta, kur \u0161is nekustamais \u012bpa\u0161ums atrodas.<\/em><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02011R0282-20200101&amp;from=EN\" target=\"_blank\" rel=\"noopener\">PVN regulas<\/a>\u00a031.a panta 2.k punkts nosaka:<\/p>\n<p><em>1. Pakalpojumi, kas saist\u012bti ar nekustamo \u012bpa\u0161umu, k\u0101 min\u0113ts Direkt\u012bvas 2006\/112\/EK 47. pant\u0101, ir tikai t\u0101di pakalpojumi, kam ir pietiekami tie\u0161a saikne ar \u0161o \u012bpa\u0161umu. Uzskata, ka pakalpojumiem ir pietiekami tie\u0161a saikne ar nekustamo \u012bpa\u0161umu, ja:<\/em><\/p>\n<p><em>a) \u0161o pakalpojumu iemesls ir nekustamais \u012bpa\u0161ums un attiec\u012bgais \u012bpa\u0161ums ir pakalpojuma neat\u0146emama sast\u0101vda\u013ca un sniegto pakalpojumu galvenais un b\u016btiskais elements;<\/em><\/p>\n<p><em>b) \u0161ie pakalpojumi tiek sniegti nekustamajam \u012bpa\u0161umam vai ir tie\u0161i v\u0113rsti uz \u0161o \u012bpa\u0161umu un to m\u0113r\u0137is ir \u0161\u0101 \u012bpa\u0161uma juridisk\u0101 statusa vai fizisk\u0101 st\u0101vok\u013ca izmai\u0146as.<\/em><\/p>\n<p><em>2. \u0160\u0101 panta 1. punkts \u012bpa\u0161i attiecas uz turpm\u0101k min\u0113to:[..]<\/em><\/p>\n<p><em>k) \u0113kas vai t\u0101s da\u013cas uztur\u0113\u0161ana, atjauno\u0161ana un remonts, tostarp t\u012br\u012b\u0161ana, fl\u012bz\u0113\u0161ana, tape\u0161u l\u012bm\u0113\u0161ana un parketa iekl\u0101\u0161ana.<\/em><\/p>\n<p>Attiec\u012bgi, sniedzot pakalpojumus, kas saist\u012bti ar nekustamo \u012bpa\u0161umu &#8211; priv\u0101tm\u0101ju, kas atrodas Sp\u0101nij\u0101, Latvijas PVN nav j\u0101piem\u0113ro, ar\u012b izrakstot r\u0113\u0137inu Honkongas sabiedr\u012bbai.<\/p>\n<p>Tom\u0113r, \u0146emot v\u0113r\u0101, ka pakalpojums tiek sniegts Sp\u0101nij\u0101, kur \u0161\u012bs priv\u0101tm\u0101jas atrodas, las\u012bt\u0101jam b\u016btu j\u0101konsult\u0113jas par nepiecie\u0161am\u012bbu re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju Sp\u0101nij\u0101. Ja tas ir nepiecie\u0161ams, r\u0113\u0137ins par uzkop\u0161anas pakalpojumiem izrakst\u0101ms atbilsto\u0161i Sp\u0101nijas normat\u012bvajiem aktiem, visdr\u012bz\u0101k, piem\u0113rojot Sp\u0101nijas PVN.<\/p>\n<p>Attiec\u012bgi, ja pakalpojums ir apliekams Sp\u0101nij\u0101, dar\u012bjums Latvijas PVN deklar\u0101cij\u0101 neb\u016bs j\u0101uzr\u0101da. Ja re\u0123istr\u0101cija Sp\u0101nij\u0101 PVN vajadz\u012bb\u0101m tom\u0113r nav nepiecie\u0161ama, dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cijas 48.2 rind\u0101 &#8220;Cit\u0101s valst\u012bs veiktie dar\u012bjumi&#8221; un j\u0101at\u0161ifr\u0113 PVN 1 \u201cP\u0101rskats par priek\u0161nodok\u013ca un nodok\u013ca summ\u0101m, kas nor\u0101d\u012btas nodok\u013ca deklar\u0101cij\u0101 par taks\u0101cijas periodu\u201d 3. da\u013c\u0101 &#8220;Apr\u0113\u0137in\u0101tais nodoklis par pieg\u0101d\u0101taj\u0101m prec\u0113m un sniegtajiem pakalpojumiem&#8221; (<a href=\"https:\/\/likumi.lv\/doc.php?id=254279\" target=\"_blank\" rel=\"noopener\">Ministru kabineta noteikumu Nr.40<\/a>\u00a0&#8220;Noteikumi par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101m&#8221; 1. un 2. pielikums).<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/pvn-piemerosana-telpu-uzkopsanai-es-dalibvalsti\/17387\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mans uz\u0146\u0113mums ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101. V\u0113los nosl\u0113gt l\u012bgumu par pakalpojuma snieg\u0161anu ar firmu, kas re\u0123istr\u0113ta Honkong\u0101, bet pats pakalpojums faktiski tiks sniegts Sp\u0101nij\u0101 \u2013 uzkop\u0161anas darbi priv\u0101tm\u0101j\u0101. Lai sniegtu pakalpojumu, uz Sp\u0101niju komand\u0113jum\u0101 nos\u016bt\u012btu divus..<\/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-23882","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 piem\u0113ro\u0161ana telpu uzkop\u0161anai ES dal\u012bbvalst\u012b | COBALT<\/title>\n<meta name=\"description\" content=\"PVN piem\u0113ro\u0161ana telpu uzkop\u0161anai ES dal\u012bbvalst\u012b. News. Naujienos. Jaunumi. 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