{"id":23899,"date":"2023-08-24T17:09:43","date_gmt":"2023-08-24T14:09:43","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=23899"},"modified":"2024-06-19T12:46:18","modified_gmt":"2024-06-19T09:46:18","slug":"iepirksanas-interneta-klus-dargaka","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/iepirksanas-interneta-klus-dargaka\/","title":{"rendered":"Iepirk\u0161an\u0101s internet\u0101 k\u013c\u016bs d\u0101rg\u0101ka"},"content":{"rendered":"<p><strong>E-komercija ir t\u0101 joma, kur uzlabojumi notiek arvien strauj\u0101k. \u0160obr\u012bd sagatavoti k\u0101rt\u0113jie groz\u012bjumi\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\" target=\"_blank\" rel=\"noopener\">Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101<\/a>, kas skar tie\u0161i e-komerciju. Lai gan da\u013ca e-vid\u0113 str\u0101d\u0101jo\u0161o uz\u0146\u0113mumu, it \u012bpa\u0161i pre\u010du p\u0101rdev\u0113ji, \u0161os uzlabojumus \u013coti gaid\u012bja, diem\u017e\u0113l \u0161obr\u012bd j\u0101r\u0113\u0137in\u0101s ar\u012b ar pand\u0113mijas ietekmi uz \u0161iem procesiem.<\/strong><\/p>\n<p>E-komercijas nodok\u013cu regul\u0113juma uzlabojumu sp\u0113k\u0101 st\u0101\u0161an\u0101s bija pl\u0101nota 2021.\u00a0gada 1.\u00a0janv\u0101r\u012b, tom\u0113r Covid-19 situ\u0101cijas d\u0113\u013c e-komercijas nodok\u013cu regul\u0113juma uzlabojumu ievie\u0161ana vis\u0101 Eiropas Savien\u012bb\u0101 (ES) ir p\u0101rcelta uz 2021. gada 1. j\u016bliju. \u0160is tad ar\u012b visdr\u012bz\u0101k b\u016bs jaunais datums, no kura tiks piem\u0113roti turpin\u0101jum\u0101 min\u0113tie noteikumi un jaunin\u0101jumi.<\/p>\n<p><strong>K\u0101 ir \u0161obr\u012bd?<\/strong><\/p>\n<p>Visbie\u017e\u0101k par e-komerciju uzskata pre\u010du un pakalpojumu p\u0101rdo\u0161anu t\u012bmekl\u012b pat\u0113r\u0113t\u0101jiem, proti, t\u0101 saucam\u0101s\u00a0<em>business to consumer<\/em>\u00a0(B2C) pieg\u0101des jeb p\u0101rdo\u0161anu tie\u0161i pat\u0113r\u0113t\u0101jiem.<\/p>\n<p>\u0160obr\u012bd Latvijas uz\u0146\u0113mumi, kas darbojas t\u012bmekl\u012b un kuru klienti ir fiziskas personas ES dal\u012bbvalst\u012bs vai ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) neapliekamas personas jeb B2C pieg\u0101d\u0113s, p\u0101rdotaj\u0101m prec\u0113m vai sniegtajiem pakalpojumiem l\u012bdz pre\u010du p\u0101rdo\u0161anas slieksnim 35\u00a0000 eiro apm\u0113r\u0101 piem\u0113ro Latvijas PVN. Ja p\u0101rdoto pre\u010du apjoms uz k\u0101du atsevi\u0161\u0137u dal\u012bbvalsti p\u0101rsniedz 35\u00a0000 eiro (\u0161is lielums da\u017e\u0101s dal\u012bbvalst\u012bs var at\u0161\u0137irties), uz\u0146\u0113mumam j\u0101re\u0123istr\u0113jas \u0161aj\u0101 dal\u012bbvalst\u012b un par \u0161o pre\u010du vai pakalpojumu pieg\u0101di j\u0101apr\u0113\u0137ina PVN, piem\u0113rojot t\u0101s valsts PVN likmi.<\/p>\n<p>Tas noz\u012bm\u0113, ka uz\u0146\u0113mumiem j\u0101uzrauga p\u0101rdoto pre\u010du un pakalpojumu apjomi katr\u0101 dal\u012bbvalst\u012b, un gad\u012bjum\u0101, ja pre\u010du t\u0101lp\u0101rdo\u0161anas slieksnis tiek sasniegts vai p\u0101rsniegts, j\u0101re\u0123istr\u0113jas \u0161aj\u0101 dal\u012bbvalst\u012b k\u0101 PVN maks\u0101t\u0101jam un j\u0101sniedz tur PVN deklar\u0101cijas.<\/p>\n<p>Pre\u010du t\u0101lp\u0101rdo\u0161anas sliek\u0161\u0146i ES, kurus sasniedzot j\u0101re\u0123istr\u0113jas dal\u012bbvalst\u012b k\u0101 PVN maks\u0101t\u0101jam, sniegti\u00a0<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf\" target=\"_blank\" rel=\"noopener\">\u0161eit<\/a>.<\/p>\n<p>Tiem uz\u0146\u0113mumiem, kas sniedz elektronisko sakaru, apraides un elektroniski sniegtos pakalpojumus (\u0113rt\u012bbas labad sauksim tos par elektroniski sniegtajiem pakalpojumiem), \u0161obr\u012bd paredz\u0113ts \u012bpa\u0161s re\u017e\u012bms \u2013 tie PVN vajadz\u012bb\u0101m var re\u0123istr\u0113ties tikai vien\u0101 dal\u012bbvalst\u012b.<\/p>\n<p>Iesp\u0113ju apr\u0113\u0137in\u0101t un deklar\u0113t PVN \u0161\u0101d\u0101, vienk\u0101r\u0161ot\u0101 veid\u0101, re\u0123istr\u0113joties tikai vien\u0101 dal\u012bbvalst\u012b, bet apr\u0113\u0137inot PVN par pieg\u0101d\u0113m uz vis\u0101m p\u0101r\u0113j\u0101m ES dal\u012bbvalst\u012bm, sauc par mini vienas pieturas re\u017e\u012bmu (<em>mini one stop shop\u00a0<\/em>(MOSS)). Tas ir \u012bpa\u0161s PVN re\u017e\u012bms, kas b\u016btiski atvieglo uz\u0146\u0113mumu, kuri galvenok\u0101rt darbojas t\u012bmekl\u012b, darbu un samazina izmaksas.<\/p>\n<p>Uz\u0146\u0113mumiem, kuri t\u012bmekl\u012b nesniedz tikai elektroniskos pakalpojumus, bet ar\u012b, piem\u0113ram, p\u0101rdod preces vai citus pakalpojumus, \u0161obr\u012bd nav pieejams atvieglots PVN piem\u0113ro\u0161anas re\u017e\u012bms. Tas noz\u012bm\u0113 papildu izmaksas gan PVN re\u0123istr\u0101cijai, gan PVN deklar\u0101ciju snieg\u0161anai katr\u0101 dal\u012bbvalst\u012b.<\/p>\n<p>No n\u0101kam\u0101 gada \u0161aj\u0101 jom\u0101 pl\u0101notas b\u016btiskas izmai\u0146as.<\/p>\n<p><strong>Kam b\u016bs j\u0101main\u0101s?<\/strong><\/p>\n<ul class=\"chevronCircle\">\n<li>ES re\u0123istr\u0113tiem pre\u010du p\u0101rdev\u0113jiem internet\u0101,<\/li>\n<li>ES un \u0101rpus ES re\u0123istr\u0113tiem pakalpojumu p\u0101rdev\u0113jiem internet\u0101,<\/li>\n<li>elektronisk\u0101s saskarnes pakalpojumu sniedz\u0113jiem, piem\u0113ram, tirdzniec\u012bbas viet\u0101m, platform\u0101m vai port\u0101liem t\u012bmekl\u012b (\u201cAmazon\u201d, \u201cEtsy\u201d, \u201cEbay\u201d u.\u00a0tml.), kas veicina pre\u010du un pakalpojumu pieg\u0101di,<\/li>\n<li>starpniekiem, kas piem\u0113ros\u00a0<em>import one stop shop<\/em>\u00a0(IOSS) re\u017e\u012bmu no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du t\u0101lp\u0101rdo\u0161anai,<\/li>\n<li>person\u0101m, kas uzr\u0101d\u012bs preces muit\u0101 (pasta, kurjerpasta pakalpojumu sniedz\u0113ji, muitas a\u0123enti),<\/li>\n<li>maks\u0101jumu pakalpojumu sniedz\u0113jiem.<\/li>\n<\/ul>\n<p><strong>Kas main\u012bsies?<\/strong><\/p>\n<p><strong>MOSS re\u017e\u012bma papla\u0161in\u0101\u0161ana<\/strong><\/p>\n<p>Tre\u0161o valstu un teritoriju sabiedr\u012bbas MOSS re\u017e\u012bmu var\u0113s izmantot, deklar\u0113jot jebk\u0101dus to sniegtos pakalpojumus B2C pieg\u0101d\u0113s (fizisk\u0101m person\u0101m ES, ar\u012b cit\u0101m person\u0101m, kas nav PVN maks\u0101t\u0101ji).<\/p>\n<p>\u0160is re\u017e\u012bms tiek saukts par \u0101rpussavien\u012bbas re\u017e\u012bmu, un to var\u0113s attiecin\u0101t uz jebk\u0101diem pakalpojumiem, ko sniedz PVN maks\u0101t\u0101js, kur\u0161 neveic saimniecisko darb\u012bbu ES, person\u0101m, kas nav PVN maks\u0101t\u0101jas.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Krievij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums sniedz rekl\u0101mas pakalpojumus fizisk\u0101m person\u0101m Latvij\u0101 un cit\u0101s ES dal\u012bbvalst\u012bs. Krievijas uz\u0146\u0113mums var re\u0123istr\u0113ties tikai Latvij\u0101 (\u0101rpussavien\u012bbas re\u017e\u012bmam) un apr\u0113\u0137in\u0101t PVN par sniegtajiem pakalpojumiem vis\u0101s ES valst\u012bs.<\/em><\/p>\n<p>Savuk\u0101rt sabiedr\u012bbas ES to var\u0113s izmantot, deklar\u0113jot jebk\u0101das pre\u010du pieg\u0101des un pakalpojumus, kas tiek p\u0101rdoti B2C pieg\u0101d\u0113s (fizisk\u0101m person\u0101m ES, ar\u012b cit\u0101m person\u0101m, kas nav PVN maks\u0101t\u0101ji).<\/p>\n<p>\u0160is ir savien\u012bbas re\u017e\u012bms un to var attiecin\u0101t uz jebk\u0101du pakalpojumu snieg\u0161anu un pre\u010du t\u0101lp\u0101rdo\u0161anu ES teritorij\u0101.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Latvijas uz\u0146\u0113mums p\u0101rdod pa\u0161u ra\u017eotu ap\u0123\u0113rbu fizisk\u0101m person\u0101m cit\u0101s ES dal\u012bbvalst\u012bs. Latvijas uz\u0146\u0113mums p\u0101rdod datu uzglab\u0101\u0161anas pakalpojumus fizisk\u0101m person\u0101m cit\u0101s ES dal\u012bbvalst\u012bs.<\/em><\/p>\n<p><em>K\u0101 kvalific\u0113ties?<\/em><\/p>\n<p>Lai re\u0123istr\u0113tos \u0101rpussavien\u012bbas vai savien\u012bbas re\u017e\u012bmam, uz\u0146\u0113m\u0113jam Valsts ie\u0146\u0113mumu dienesta (VID) elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) j\u0101iesniedz iesniegums, t\u0101d\u0113j\u0101di pazi\u0146ojot, ka tas s\u0101k izmantot \u0161o re\u017e\u012bmu.<\/p>\n<p><em>Kas v\u0113l j\u0101\u0146em v\u0113r\u0101?<\/em><\/p>\n<p>\u0160\u012b jaun\u0101 deklar\u0113\u0161anas un maks\u0101\u0161anas k\u0101rt\u012bba piem\u0113rojama pre\u010du un pakalpojumu pieg\u0101d\u0113m uz citu dal\u012bbvalsti, p\u0101rsniedzot 10\u00a0000 eiro slieksni.<\/p>\n<p>Nos\u016btot preces ES fizisk\u0101m person\u0101m, atcelta ar\u012b pras\u012bba izrakst\u012bt PVN r\u0113\u0137inu.<\/p>\n<p>PVN deklar\u0101cijas iesnieg\u0161anas termi\u0146\u0161 un PVN maks\u0101\u0161anas termi\u0146\u0161 MOSS re\u017e\u012bm\u0101 re\u0123istr\u0113tajiem tiek pagarin\u0101ts no 20.\u00a0datuma l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a beig\u0101m, kas seko m\u0113nesim, kur\u0101 veikti dar\u012bjumi.<\/p>\n<p><strong>Elektronisk\u0101m saskarn\u0113m \u2013 jauni pien\u0101kumi\u00a0<\/strong><\/p>\n<p>Pre\u010du nos\u016bt\u012b\u0161anas vai transport\u0113\u0161anas veicin\u0101\u0161ana, izmantojot elektronisku saskarni (piem\u0113ram, tirdzniec\u012bbas vietu, platformu vai port\u0101lu \u201cEtsy\u201d, \u201cEbay\u201d, \u201cAmazon\u201d, \u201cAlibaba\u201d u.\u00a0c.), tiks piel\u012bdzin\u0101ta pre\u010du pieg\u0101dei par atl\u012bdz\u012bbu dar\u012bjumiem l\u012bdz 150 eiro.<\/p>\n<p>Attiec\u012bgi elektroniskaj\u0101m saskarn\u0113m (tirdzniec\u012bbas vietas, platformas vai port\u0101li, kas veicina pre\u010du p\u0101rdo\u0161anu ES) b\u016bs jauns pien\u0101kums apr\u0113\u0137in\u0101t nodok\u013cus par pre\u010du un pakalpojumu pieg\u0101d\u0113m ES fizisk\u0101m person\u0101m (vai ES PVN nere\u0123istr\u0113t\u0101m person\u0101m).<\/p>\n<p>PVN maks\u0101t\u0101js, kur\u0161 ar elektroniskas saskarnes starpniec\u012bbu veicina no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du t\u0101lp\u0101rdo\u0161anu, ja pre\u010du, iz\u0146emot akc\u012bzes pre\u010du, s\u016bt\u012bjuma paties\u0101 v\u0113rt\u012bba nep\u0101rsniedz 150 eiro, vai t\u0101da PVN maks\u0101t\u0101ja, kur\u0161 neveic saimniecisku darb\u012bbu ES, \u012bstenotu pre\u010du pieg\u0101di person\u0101m, kuras nav PVN maks\u0101t\u0101jas, tiek iesaist\u012bts PVN iekas\u0113\u0161an\u0101 par prec\u0113m, kuras ieg\u0101d\u0101tas tie\u0161sait\u0113, uzskatot, ka tas pats sa\u0146em un veic pre\u010du pieg\u0101di.<\/p>\n<p><strong>Jauns \u012bpa\u0161ais re\u017e\u012bms<\/strong><\/p>\n<p>Tiek ieviests jauns \u012bpa\u0161ais re\u017e\u012bms no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du t\u0101lp\u0101rdo\u0161anai jeb IOSS, ko attiecin\u0101s uz pre\u010du s\u016bt\u012bjumiem, iz\u0146emot akc\u012bzes preces, kuru paties\u0101 v\u0113rt\u012bba nep\u0101rsniedz 150 eiro.<\/p>\n<p>Ja pre\u010du s\u016bt\u012bjums p\u0101rsniedz 150 eiro, pre\u010du s\u016bt\u012bjumam import\u0113\u0161anas br\u012bd\u012b b\u016bs nepiecie\u0161ams noform\u0113t standarta muitas deklar\u0101ciju.<\/p>\n<p>\u0160aj\u0101 kontekst\u0101 ar\u012b tiks atcelts PVN atbr\u012bvojums maz\u0101s v\u0113rt\u012bbas pre\u010du s\u016bt\u012bjumiem (\u0161obr\u012bd pre\u010du importa s\u016bt\u012bjumiem l\u012bdz 22 eiro PVN nav j\u0101maks\u0101).<\/p>\n<p>\u0160o importa re\u017e\u012bmu var\u0113s izmantot:<\/p>\n<ul class=\"chevronCircle\">\n<li>PVN maks\u0101t\u0101js, kas veic saimniecisko darb\u012bbu ES un veic no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du t\u0101lp\u0101rdo\u0161anu;<\/li>\n<\/ul>\n<p>Min\u0113tais PVN maks\u0101t\u0101js p\u0113c saviem ieskatiem var iecelt starpnieku, kas b\u016bs atbild\u012bgs par PVN samaksu valsts bud\u017eet\u0101 un saist\u012bbu izpildi importa re\u017e\u012bma nol\u016bk\u0101 t\u0101 v\u0101rd\u0101 un interes\u0113s;<\/p>\n<ul class=\"chevronCircle\">\n<li>PVN maks\u0101t\u0101js, kas neveic saimniecisko darb\u012bbu ES, bet veic no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du t\u0101lp\u0101rdo\u0161anu.<\/li>\n<\/ul>\n<p>Min\u0113tajam PVN maks\u0101t\u0101jam importa re\u017e\u012bma izmanto\u0161anai nepiecie\u0161ams iecelt starpnieku. Vienlaikus var iecelt tikai vienu starpnieku. Starpnieku nav nepiecie\u0161ams iecelt, ja PVN maks\u0101t\u0101js veic saimniecisko darb\u012bbu t\u0101d\u0101 valst\u012b, ar kuru ES nosl\u0113gusi savstarp\u0113j\u0101s pal\u012bdz\u012bbas nol\u012bgumu.<\/p>\n<p>Importa re\u017e\u012bma IOSS piem\u0113ro\u0161anai gan PVN maks\u0101t\u0101jam, gan starpniekam VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 tiek pie\u0161\u0137irts individu\u0101ls PVN identifik\u0101cijas numurs. Atsevi\u0161\u0137s individu\u0101ls PVN identifik\u0101cijas numurs tiek pie\u0161\u0137irts attiec\u012bb\u0101 uz katru PVN maks\u0101t\u0101ju, kuru p\u0101rst\u0101v starpnieks. Min\u0113tais PVN identifik\u0101cijas numurs dod ties\u012bbas r\u012bkoties konkr\u0113t\u0101 PVN maks\u0101t\u0101ja v\u0101rd\u0101 un interes\u0113s tikai importa re\u017e\u012bma ietvaros, un starpnieks \u0161o numuru nevar izmantot, lai deklar\u0113tu PVN par dar\u012bjumiem, kuriem PVN piem\u0113rojams visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101.<\/p>\n<p>Lai piem\u0113rotu IOSS, pie\u0146em, ka PVN maks\u0101jams (ar PVN apliekams dar\u012bjums ir radies un PVN piem\u0113ro) pre\u010du pieg\u0101des br\u012bd\u012b. Ja PVN tiek deklar\u0113ts saska\u0146\u0101 ar IOSS, pre\u010du s\u016bt\u012bjuma import\u0113\u0161anas br\u012bd\u012b PVN nav j\u0101maks\u0101.<\/p>\n<p>PVN deklar\u0101cijas iesnieg\u0161anas termi\u0146\u0161 un PVN maks\u0101\u0161anas termi\u0146\u0161 IOSS re\u017e\u012bma lietot\u0101jiem noteikts l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a beig\u0101m, kas seko m\u0113nesim, kur\u0101 veikti dar\u012bjumi.<\/p>\n<p><em>K\u0101 kvalific\u0113ties?<\/em><\/p>\n<p>Lai re\u0123istr\u0113tos importa re\u017e\u012bmam IOSS, uz\u0146\u0113m\u0113jam vai starpniekam, kas r\u012bkojas t\u0101 v\u0101rd\u0101 un interes\u0113s, VID EDS j\u0101iesniedz iesniegums, t\u0101d\u0113j\u0101di pazi\u0146ojot, ka s\u0101k izmantot \u0161o re\u017e\u012bmu.<\/p>\n<p><em>Ko tas noz\u012bm\u0113 praks\u0113?<\/em><\/p>\n<p>J\u0101atz\u012bm\u0113, ka jaun\u0101 k\u0101rt\u012bba b\u016btiski maina PVN piem\u0113ro\u0161anu un rezult\u0101t\u0101 ar\u012b pre\u010du cenu pirkumiem no ES un tre\u0161aj\u0101m valst\u012bm.<\/p>\n<p>Piem\u0113ram, pas\u016btot jaunu l\u0101d\u0113t\u0101ju vai maci\u0146u telefonam \u201cEbay\u201d platform\u0101 (prece v\u0113rt\u012bb\u0101 l\u012bdz 150 eiro), platformai b\u016bs pien\u0101kums pa\u0161ai apr\u0113\u0137in\u0101t un samaks\u0101t PVN par \u0161o preci. \u0160is pien\u0101kums vairs neb\u016bs pre\u010du sa\u0146\u0113m\u0113ja, bet gan platformas, kas veicina \u0161o pre\u010du p\u0101rdo\u0161anu, zi\u0146\u0101.<\/p>\n<p>T\u0101ds pats pien\u0101kums b\u016bs ar\u012b uz\u0146\u0113m\u0113jam vai t\u0101 ieceltajam starpniekam, kas r\u012bkojas t\u0101 v\u0101rd\u0101 un interes\u0113s un import\u0113 preces no tre\u0161aj\u0101m valst\u012bm.<\/p>\n<p>Attiec\u012bgi lo\u0123iski, ka jau pre\u010du p\u0101rdo\u0161anas br\u012bd\u012b gan pre\u010du p\u0101rdo\u0161anas un nos\u016bt\u012b\u0161anas platform\u0101m, gan person\u0101m, kas veic pre\u010du t\u0101lp\u0101rdo\u0161anu no tre\u0161aj\u0101m valst\u012bm, pie p\u0101rdo\u0161anas cenas j\u0101apr\u0113\u0137ina PVN, un \u0161\u012b maksa j\u0101ietur no pirc\u0113ja kop\u0101 ar preces cenu.<\/p>\n<p>PVN par \u0161o preci bud\u017eet\u0101 iemaks\u0101s pati platforma vai uz\u0146\u0113mumi, kas nodarbojas ar pre\u010du import\u0113\u0161anu no tre\u0161aj\u0101m valst\u012bm. Rezult\u0101t\u0101 tas ietekm\u0113s gala cenu l\u012bmeni pat\u0113r\u0113t\u0101jam, neatkar\u012bgi no t\u0101 vai prece tiek ieg\u0101d\u0101ta ES vai tre\u0161aj\u0101 valst\u012b. Turkl\u0101t vairs neb\u016bs PVN atbr\u012bvojuma prec\u0113m l\u012bdz 22 eiro, kas ir sp\u0113k\u0101 \u0161obr\u012bd.<\/p>\n<p><strong>Jauns re\u017e\u012bms pasta operatoriem<\/strong><\/p>\n<p>Jauns re\u017e\u012bms person\u0101m, kas uzr\u0101da preces muitai (pasta operatori, kurjerpasti, muitas a\u0123enti), \u013caujot deklar\u0113t un samaks\u0101t PVN par pre\u010du s\u016bt\u012bjumiem no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m kopsumm\u0101 par m\u0113nesi, ja PVN par \u0161iem pre\u010du s\u016bt\u012bjumiem netiek deklar\u0113ts saska\u0146\u0101 ar IOSS.<\/p>\n<p>T\u0101pat k\u0101 IOSS re\u017e\u012bma lietot\u0101jiem, \u0161o re\u017e\u012bmu var\u0113s attiecin\u0101t tikai uz t\u0101du no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du, iz\u0146emot akc\u012bzes pre\u010du, s\u016bt\u012bjumu, kura paties\u0101 v\u0113rt\u012bba nep\u0101rsniedz 150 eiro.<\/p>\n<p>Personas, kas uzr\u0101da preces muitai, pre\u010du s\u016bt\u012bjumus atmuitos pa\u0161reiz\u0113j\u0101 k\u0101rt\u012bb\u0101, bet at\u0161\u0137ir\u012bba b\u016bs t\u0101da, ka PVN par pre\u010du s\u016bt\u012bjumu tiks uzr\u0101d\u012bts k\u0101 kopsumma katru m\u0113nesi muitas iest\u0101des izsniegtaj\u0101 pazi\u0146ojum\u0101.<\/p>\n<p>PVN par pre\u010du s\u016bt\u012bjumu iemaks\u0101 t\u0101d\u0101 pa\u0161\u0101 termi\u0146\u0101, kas attiec\u012bb\u0101 uz muitas nodokli noteikts Eiropas Parlamenta un Padomes\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/ALL\/?uri=CELEX%3A32013R0952\" target=\"_blank\" rel=\"noopener\">regul\u0101 952\/2013<\/a>, ar ko izveido Savien\u012bbas Muitas kodeksu, tas ir, l\u012bdz t\u0101 m\u0113ne\u0161a 16.\u00a0datumam, kas seko m\u0113nesim, kur\u0101 preces deklar\u0113tas, t\u0101d\u0113j\u0101di nodro\u0161inot konsekvenci attiec\u012bb\u0101 uz PVN un ievedmuitas nodok\u013ca samaksu par pre\u010du importu.<\/p>\n<p>J\u0101atz\u012bm\u0113, ka \u0161\u0101dos pre\u010du s\u016bt\u012bjumos, lai mazin\u0101tu administrat\u012bvo slogu, p\u0101rbaudot pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113ja apr\u0113\u0137in\u0101t\u0101s PVN likmes atbilst\u012bbu faktiski piem\u0113rojamajai PVN likmei, pl\u0101nots noteikt, ka pre\u010du s\u016bt\u012bjumam vienm\u0113r b\u016bs piem\u0113rojama PVN standartlikme. Lai piem\u0113rotu PVN samazin\u0101to likmi, ja import\u0113tas, piem\u0113ram, gr\u0101matas, pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113jam j\u0101noform\u0113 muitas deklar\u0101cija. \u0160o \u012bpa\u0161o re\u017e\u012bmu nevar izmantot PVN maks\u0101t\u0101ji, kas uzr\u0101da preces muitas iest\u0101dei. \u0160aj\u0101 gad\u012bjum\u0101 pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113js var\u0113s izmantot pa\u0161reiz\u0113jo k\u0101rt\u012bbu un pats veikt pre\u010du atmuito\u0161anu VID EDS, elektroniski aizpildot un iesniedzot importa muitas deklar\u0101ciju, un veicot apr\u0113\u0137in\u0101t\u0101 PVN samaksu tie\u0161saist\u0113.<\/p>\n<p>T\u0101pat tiek nodal\u012bti pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113ja un PVN maks\u0101t\u0101ja, kas uzr\u0101da preces muitas iest\u0101dei, pien\u0101kumi PVN samaksai:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113jam noteikts pien\u0101kums veikt PVN samaksu PVN maks\u0101t\u0101jam, kas uzr\u0101da preces muitas iest\u0101dei, un paredz\u0113ta atbild\u012bba par PVN nomaksu;<\/li>\n<li>PVN maks\u0101t\u0101jam, kas uzr\u0101da preces muitas iest\u0101dei, noteikts pien\u0101kums iekas\u0113t PVN no pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113ja un p\u0101rskait\u012bt to valsts bud\u017eet\u0101.<\/li>\n<\/ul>\n<p>PVN maks\u0101t\u0101js, kas uzr\u0101da preces muitas iest\u0101dei, ir atbild\u012bgs tikai par iekas\u0113t\u0101 PVN samaksu un nav atbild\u012bgs par PVN samaksu par pre\u010du s\u016bt\u012bjumiem, kuri nav pieg\u0101d\u0101ti vai kurus pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113js nav pie\u0146\u0113mis. \u0160aj\u0101 gad\u012bjum\u0101 PVN maks\u0101t\u0101ja, kas uzr\u0101da preces muitas iest\u0101dei, r\u012bc\u012bb\u0101 j\u0101b\u016bt pier\u0101d\u012bjumam, ka pre\u010du s\u016bt\u012bjums netika pieg\u0101d\u0101ts vai pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113js ir atteicies no pre\u010du sa\u0146em\u0161anas, t\u0101d\u0113j\u0101di pamatojot atteik\u0161anos no PVN samaksas par \u0161iem pre\u010du s\u016bt\u012bjumiem.<\/p>\n<p>PVN maks\u0101t\u0101jam, kas uzr\u0101da preces muitas iest\u0101dei un izmanto \u012bpa\u0161o re\u017e\u012bmu PVN maks\u0101t\u0101jiem, kas uzr\u0101da preces muitas iest\u0101dei, pamatojoties uz fakt\u016brr\u0113\u0137inu vai citiem dokumentiem, kas pievienoti pre\u010du s\u016bt\u012bjumam, j\u0101p\u0101rliecin\u0101s, vai PVN tiek iekas\u0113ts atbilsto\u0161\u0101 apm\u0113r\u0101, proti, j\u0101p\u0101rliecin\u0101s, vai deklar\u0113t\u0101 PVN v\u0113rt\u012bba ir pareiza, un, ja konstat\u0113ts, ka t\u0101 nav korekta, j\u0101piem\u0113ro pareiza PVN likme un j\u0101nodro\u0161ina, ka preces netiek pieg\u0101d\u0101tas, kam\u0113r nav sa\u0146emta PVN samaksa no pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113ja.<\/p>\n<p>PVN maks\u0101t\u0101jam, kas uzr\u0101da preces muitas iest\u0101dei, j\u0101veic ar\u012b to pre\u010du s\u016bt\u012bjumu, uz kuriem attiecin\u0101ms \u012bpa\u0161ais re\u017e\u012bms PVN maks\u0101t\u0101jiem, kas uzr\u0101da preces muitas iest\u0101dei, uzskaite. T\u0101 var kalpot k\u0101 pier\u0101d\u012bjums, ja PVN nav samaks\u0101ts par t\u0101diem pre\u010du s\u016bt\u012bjumiem, kuru sa\u0146em\u0161anu pre\u010du s\u016bt\u012bjuma sa\u0146\u0113m\u0113js ir atteicis. Min\u0113t\u0101s pras\u012bbas nemaina eso\u0161os uzskaites pien\u0101kumus, kas paredz\u0113ti muitas normat\u012bvajos aktos.<\/p>\n<p>Protams, ka pre\u010du pieg\u0101des dienesti (pasta operatori, kurjerpasti, muitas a\u0123enti) \u0161o pien\u0101kumu nedar\u012bs bez maksas, attiec\u012bgi j\u0101r\u0113\u0137in\u0101s, ka pre\u010du pieg\u0101des pakalpojumi k\u013c\u016bs d\u0101rg\u0101ki. T\u0101pat j\u0101r\u0113\u0137in\u0101s, ja gr\u0101mat\u0101m, kuras import\u0113 no tre\u0161aj\u0101m valst\u012bm, netiks noform\u0113ta muitas deklar\u0101cija, b\u016bs j\u0101piem\u0113ro PVN standarta likme 21%, kas ar\u012b sad\u0101rdzin\u0101s preces cenu.<\/p>\n<p><strong>Kontrole pastiprin\u0101sies<\/strong><\/p>\n<p>J\u0101atceras, ka jau \u0161obr\u012bd e-komerciju kontrol\u0113 gan Latvijas VID, gan citu valstu nodok\u013cu administr\u0101cijas.<\/p>\n<p>Latvij\u0101 noteiktie pien\u0101kumi pa\u0161iem Latvijas komersantiem deklar\u0113t saimnieciskaj\u0101 darb\u012bb\u0101 izmantotos kontus (ne tikai bankas kontus, bet ar\u012b maks\u0101jumu sist\u0113mu (\u201cPaysera\u201d) un nor\u0113\u0137inu kontus (\u201cPayPal\u201d), deklar\u0113t strukt\u016brvien\u012bbas (tai skait\u0101 m\u0101jaslapu adreses un mobil\u0101s aplik\u0101cijas, kur\u0101s iesp\u0113jams izdar\u012bt pas\u016bt\u012bjumus un veikt nor\u0113\u0137inus) jau nodro\u0161ina lielu da\u013cu inform\u0101cijas par e-komersantiem.<\/p>\n<p>T\u0101pat ar\u012b inform\u0101cijas snieg\u0161anas pien\u0101kumi ir \u0161\u0101d\u0101m tre\u0161aj\u0101m person\u0101m:<\/p>\n<ul class=\"chevronCircle\">\n<li>interneta sludin\u0101jumu ievieto\u0161anas pakalpojumu sniedz\u0113jiem,<\/li>\n<li>maks\u0101jumu pakalpojumu sniedz\u0113jiem, maks\u0101jumu kar\u0161u dar\u012bjumu apstr\u0101des pakalpojumu sniedz\u0113jiem un elektronisk\u0101s naudas iest\u0101d\u0113m,<\/li>\n<li>kred\u012btiest\u0101d\u0113m,<\/li>\n<li>mobilo lietot\u0146u pakalpojumu sniedz\u0113jiem un interneta vai tie\u0161saistes tirdzniec\u012bbas vietas pakalpojumu sniedz\u0113jiem,<\/li>\n<li>pasta komersantiem.<\/li>\n<\/ul>\n<p>Tom\u0113r v\u0113l papildus \u0161ai kontrolei pie\u0146emti jauni noteikumi ar\u012b ES l\u012bmen\u012b. Proti, ES Padome 2020.\u00a0gada 18.\u00a0febru\u0101r\u012b apstiprin\u0101ja jaunus pas\u0101kumus attiec\u012bb\u0101 uz maks\u0101jumu datu nos\u016bt\u012b\u0161anu un apmai\u0146u dal\u012bbvalstu starp\u0101, lai apkarotu PVN kr\u0101p\u0161anu e-komercij\u0101.<\/p>\n<p>Lai stiprin\u0101tu dal\u012bbvalstu sp\u0113ju c\u012bn\u012bties pret PVN kr\u0101pniec\u012bbu e-komercij\u0101, izveidota centr\u0101l\u0101 elektronisko maks\u0101jumu sist\u0113ma, kas no 2024.\u00a0gada veiks p\u0101rrobe\u017eu maks\u0101jumu inform\u0101cijas uzskaiti ES, k\u0101 ar\u012b uz tre\u0161aj\u0101m valst\u012bm vai teritorij\u0101m. Dati tiks uzglab\u0101ti par pieciem gadiem. Tas \u013caus nodok\u013cu iest\u0101d\u0113m pien\u0101c\u012bgi kontrol\u0113t, vai tiek pareizi pild\u012btas PVN saist\u012bbas attiec\u012bb\u0101 uz p\u0101rrobe\u017eu pre\u010du un pakalpojumu pieg\u0101di uz\u0146\u0113mumiem un pat\u0113r\u0113t\u0101jiem (B2C pieg\u0101des).<\/p>\n<p><strong>Kopsavilkums<\/strong><\/p>\n<p>Apkopojot visu iepriek\u0161 min\u0113to, galven\u0101s izmai\u0146as ir \u0161\u0101das:<\/p>\n<ul class=\"chevronCircle\">\n<li>papla\u0161in\u0101ta speci\u0101l\u0101 PVN deklar\u0113\u0161anas (MOSS) re\u017e\u012bma piem\u0113ro\u0161ana\u00a0\u2013 ES uz\u0146\u0113mumi to var\u0113s piem\u0113rot vis\u0101m pre\u010du un pakalpojumu pieg\u0101d\u0113m, bet tre\u0161o valstu un teritoriju uz\u0146\u0113mumi \u2013 vis\u0101m pakalpojumu pieg\u0101d\u0113m;<\/li>\n<li>PVN samaksas un deklar\u0101cijas iesnieg\u0161anas termi\u0146\u0161 visos jaunajos re\u017e\u012bmos ir pagarin\u0101ts l\u012bdz 30 dien\u0101m;<\/li>\n<li>atcelti l\u012bdz\u0161in\u0113jie t\u0101lp\u0101rdo\u0161anas sliek\u0161\u0146i, kurus sasniedzot bija nepiecie\u0161ama re\u0123istr\u0101cija cit\u0101 dal\u012bbvalst\u012b, jaunie noteikumi piem\u0113rojami, ja dar\u012bjumi uz citu dal\u012bbvalsti p\u0101rsniedz 10\u00a0000 eiro apm\u0113ru;<\/li>\n<li>vairs neb\u016bs PVN atbr\u012bvojuma pre\u010du importam no tre\u0161aj\u0101m valst\u012bm mazajiem s\u016bt\u012bjumiem (l\u012bdz 22 eiro);<\/li>\n<li>ieviests speci\u0101ls importa PVN deklar\u0113\u0161anas (IOSS) re\u017e\u012bms s\u016bt\u012bjumiem l\u012bdz 150 eiro;<\/li>\n<li>elektronisk\u0101s saskarnes, kas veicina pre\u010du pieg\u0101di (interneta un mobil\u0101s aplik\u0101cijas un platformas), tiek uzskat\u012btas par \u0161o pre\u010du un pakalpojumu, kuru pieg\u0101di t\u0101s veicina, pieg\u0101d\u0101t\u0101j\u0101m, un t\u0101m ir pien\u0101kums apr\u0113\u0137in\u0101t PVN par pre\u010du s\u016bt\u012bjumiem l\u012bdz 150 eiro.<\/li>\n<\/ul>\n<p>Lai gan uzlabojumi paredz\u0113ti k\u0101 atvieglojumi visai e-komercijas nozarei, uz\u0146\u0113mumiem un iesaist\u012btaj\u0101m person\u0101m savlaic\u012bgi j\u0101sagatavojas jaunajam regul\u0113jumam \u2013 j\u0101ievie\u0161 un j\u0101piel\u0101go procesi, lai sp\u0113tu nodro\u0161in\u0101t turpm\u0101ko pre\u010du un pakalpojumu pl\u016bsmu. Tas noz\u012bm\u0113 ne tikai adapt\u0113t savas inform\u0101cijas tehnolo\u0123iju un gr\u0101matved\u012bbas sist\u0113mas jaunajiem noteikumiem, bet ar\u012b vienoties ar p\u0101r\u0113j\u0101m iesaist\u012btaj\u0101m pus\u0113m un ar\u012b pat\u0113r\u0113t\u0101jiem, k\u0101 turpm\u0101k notiks pre\u010du un pakalpojumu pieg\u0101de un to nodok\u013cu apr\u0113\u0137in\u0101\u0161ana. Veicam\u0101s izmai\u0146as ir apjom\u012bgas, un \u0161obr\u012bd nolemtais termi\u0146a pagarin\u0101jums Covid-19 pand\u0113mijas d\u0113\u013c \u2013 l\u012bdz n\u0101kam\u0101 gada 1. j\u016blijam\u00a0\u2013 ir objekt\u012bvs, lai pien\u0101c\u012bgi t\u0101m sagatavotos. ES pl\u0101no, ka izmai\u0146as un uzlabojumi nodro\u0161in\u0101s papildu 7 mljrd. eiro ES dal\u012bbvalstu bud\u017eetos gad\u0101, bet tiek prognoz\u0113ts, ka ietaup\u012bjumi b\u016bs ar\u012b katra uz\u0146\u0113muma l\u012bmen\u012b, jo izmaksas, kas saist\u012btas ar re\u0123istr\u0113\u0161anos katr\u0101 dal\u012bbvalst\u012b, samazin\u0101sies. Cik lielu cenu pieaugumu tas noz\u012bm\u0113s pat\u0113r\u0113t\u0101jiem\u00a0\u2013 redz\u0113sim n\u0101kotn\u0113.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/iepirksanas-interneta-klus-dargaka\/17331\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-komercija ir t\u0101 joma, kur uzlabojumi notiek arvien strauj\u0101k. \u0160obr\u012bd sagatavoti k\u0101rt\u0113jie groz\u012bjumi\u00a0Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas skar tie\u0161i e-komerciju. Lai gan da\u013ca e-vid\u0113 str\u0101d\u0101jo\u0161o uz\u0146\u0113mumu, it \u012bpa\u0161i pre\u010du p\u0101rdev\u0113ji, \u0161os uzlabojumus \u013coti gaid\u012bja, diem\u017e\u0113l \u0161obr\u012bd j\u0101r\u0113\u0137in\u0101s ar\u012b ar pand\u0113mijas..<\/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-23899","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>Iepirk\u0161an\u0101s internet\u0101 k\u013c\u016bs d\u0101rg\u0101ka | COBALT<\/title>\n<meta name=\"description\" content=\"Iepirk\u0161an\u0101s internet\u0101 k\u013c\u016bs d\u0101rg\u0101ka. 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