{"id":24115,"date":"2023-08-26T15:01:16","date_gmt":"2023-08-26T12:01:16","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=24115"},"modified":"2024-06-19T12:15:39","modified_gmt":"2024-06-19T09:15:39","slug":"ka-noformet-precu-transportesanas-dokumentus","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-noformet-precu-transportesanas-dokumentus\/","title":{"rendered":"K\u0101 noform\u0113t pre\u010du transport\u0113\u0161anas dokumentus?"},"content":{"rendered":"<p><strong>Uz\u0146\u0113mums, kas re\u0123istr\u0113ts Eiropas Savien\u012bb\u0101 (ES) un ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js sav\u0101 valst\u012b, p\u0113rk preces Latvij\u0101 un pats t\u0101s izved no Latvijas gan ar lidma\u0161\u012bnu, veicot lidojumu no Latvijas uz savu valsti, gan ar uz\u0146\u0113mumam piedero\u0161u sauszemes transportl\u012bdzekli.\u00a0\u0160aj\u0101 situ\u0101cij\u0101 netiek noform\u0113ta starptautisk\u0101 pre\u010du transporta pavadz\u012bme (CMR). K\u0101 j\u0101noform\u0113 pre\u010du transport\u0113\u0161anas dokumenti \u0161\u0101d\u0101 situ\u0101cij\u0101? Vai Latvijas uz\u0146\u0113mumam ir ties\u012bbas \u0161\u0101dam dar\u012bjumam piem\u0113rot PVN likmi 0% apm\u0113r\u0101? K\u0101dus dokumentus var izmantot, lai pamatotu 0% likmi?<\/strong><\/p>\n<p>Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p43\" target=\"_blank\" rel=\"noopener\">43.panta<\/a>\u00a04.da\u013cu PVN 0% likmi piem\u0113ro pre\u010du pieg\u0101dei ES teritorij\u0101, ja tiek izpild\u012bti abi \u0161ie nosac\u012bjumi:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du transporta pavaddokumentos un nodok\u013ca r\u0113\u0137in\u0101 nor\u0101d\u012btais pre\u010du sa\u0146\u0113m\u0113js ir uzr\u0101d\u012bjis pre\u010du pieg\u0101d\u0101t\u0101jam dar\u012bjuma br\u012bd\u012b der\u012bgu citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101ja re\u0123istr\u0101cijas numuru;<\/li>\n<li>preces ir nos\u016bt\u012btas vai transport\u0113tas no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b, un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie pre\u010du transporta pavaddokumenti.<\/li>\n<\/ul>\n<p>Proti, pieg\u0101d\u0101t\u0101jam ir ties\u012bbas pre\u010du pieg\u0101dei ES teritorij\u0101 piem\u0113rot PVN 0%, ja pre\u010du sa\u0146\u0113m\u0113js ir uzr\u0101d\u012bjis iesniedz\u0113jam dar\u012bjuma br\u012bd\u012b der\u012bgu citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101ja re\u0123istr\u0101cijas numuru, preces ir nos\u016bt\u012btas no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie pre\u010du transporta pavaddokumenti.<\/p>\n<p>T\u0101pat j\u0101atceras, ka PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p51\" target=\"_blank\" rel=\"noopener\">51.panta<\/a>\u00a06.da\u013ca nosaka pien\u0101kumu nor\u0101d\u012bt \u0161\u0101du pre\u010du pieg\u0101di PVN deklar\u0101cijas pielikum\u0101 PVN2 \u201cP\u0101rskats par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem Eiropas Savien\u012bbas teritorij\u0101\u201d. Fakts, ka netiek noform\u0113ts CMR v\u0113l nenoz\u012bm\u0113, ka pre\u010du transport\u0113\u0161anu nevar pier\u0101d\u012bt un PVN likme 0% apm\u0113r\u0101 neb\u016btu piem\u0113rojama, tom\u0113r ieteicams b\u016bt uzman\u012bgiem un piesardz\u012bgiem, jo pre\u010du nos\u016bt\u012b\u0161anas fakts var tikt ap\u0161aub\u012bts.<\/p>\n<p>Proti, pieg\u0101d\u0101t\u0101jam ir ties\u012bbas pre\u010du pieg\u0101dei ES teritorij\u0101 piem\u0113rot PVN 0%, ja pre\u010du sa\u0146\u0113m\u0113js ir uzr\u0101d\u012bjis iesniedz\u0113jam dar\u012bjuma br\u012bd\u012b der\u012bgu citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101ja re\u0123istr\u0101cijas numuru, preces ir nos\u016bt\u012btas no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie pre\u010du transporta pavaddokumenti.<\/p>\n<p>T\u0101pat j\u0101atceras, ka PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p51\" target=\"_blank\" rel=\"noopener\">51.panta<\/a>\u00a06.da\u013ca nosaka pien\u0101kumu nor\u0101d\u012bt \u0161\u0101du pre\u010du pieg\u0101di PVN deklar\u0101cijas pielikum\u0101 PVN2 \u201cP\u0101rskats par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem Eiropas Savien\u012bbas teritorij\u0101\u201d. Fakts, ka netiek noform\u0113ts CMR v\u0113l nenoz\u012bm\u0113, ka pre\u010du transport\u0113\u0161anu nevar pier\u0101d\u012bt un PVN likme 0% apm\u0113r\u0101 neb\u016btu piem\u0113rojama, tom\u0113r ieteicams b\u016bt uzman\u012bgiem un piesardz\u012bgiem, jo pre\u010du nos\u016bt\u012b\u0161anas fakts var tikt ap\u0161aub\u012bts.<\/p>\n<p><strong>Pras\u012bbas pavaddokumentiem<\/strong><\/p>\n<p>Lai pier\u0101d\u012btu pre\u010du nos\u016bt\u012b\u0161anu, j\u0101nodro\u0161ina dokumenti, kuri pamato pre\u010du nos\u016bt\u012b\u0161anu, piem\u0113ram, k\u0101 \u0161aj\u0101 gad\u012bjum\u0101 \u2013 uz citu valsti. Pavaddokumentu noform\u0113\u0161anas pras\u012bbas ir noteiktas da\u017e\u0101dos normat\u012bvajos aktos.<\/p>\n<p><strong>Gr\u0101matved\u012bbas likums<\/strong><\/p>\n<p>Saska\u0146\u0101 ar\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/324249-gramatvedibas-likums\" target=\"_blank\" rel=\"noopener\">Gr\u0101matved\u012bbas likumu\u00a0<\/a>(GL) par pre\u010du pieg\u0101di noform\u0113jami pre\u010du pieg\u0101des dokumenti, proti, dokumenti, kas apliecina pre\u010du pieg\u0101des un sa\u0146em\u0161anas faktu un var tikt izmantoti, lai noteiktu pre\u010du izcelsmi un pieder\u012bbu pre\u010du sa\u0146em\u0161anas un izsnieg\u0161anas viet\u0101s. GL\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/324249-gramatvedibas-likums#p12\" target=\"_blank\" rel=\"noopener\">12.pants<\/a>\u00a0nosaka, ka:<\/p>\n<ul class=\"chevronCircle\">\n<li><em>pre\u010du pieg\u0101des dokument\u0101 nav oblig\u0101ti ietverama inform\u0101cija par pre\u010du vien\u012bbas cenu un saimniecisk\u0101 dar\u012bjuma v\u0113rt\u012bbu naudas izteiksm\u0113. Ja pre\u010du pieg\u0101des dokument\u0101 nav ietverta min\u0113t\u0101 inform\u0101cija, lai saimniecisko dar\u012bjumu var\u0113tu ierakst\u012bt (iegr\u0101matot) gr\u0101matved\u012bbas re\u0123istros, papildus nepiecie\u0161ams pre\u010du nos\u016bt\u012bt\u0101ja (izsniedz\u0113ja) sagatavots attaisnojuma dokuments, kur\u0101 ietverta inform\u0101cija par pre\u010du vien\u012bbas cenu un saimniecisk\u0101 dar\u012bjuma v\u0113rt\u012bbu naudas izteiksm\u0113;<\/em><\/li>\n<li><em>iepriek\u0161 min\u0113taj\u0101 attaisnojuma dokument\u0101 papildus nor\u0101da ar\u012b attiec\u012bg\u0101 pre\u010du pieg\u0101des dokumenta numuru un datumu vai, ja pre\u010du pieg\u0101de veikta starp uz\u0146\u0113muma strukt\u016brvien\u012bb\u0101m vai person\u0101m, kas atbild par konkr\u0113tu pre\u010du saglab\u0101\u0161anu, \u2014 citas zi\u0146as, kas nep\u0101rprotami \u013cauj identific\u0113t konkr\u0113to pre\u010du pieg\u0101di;<\/em><\/li>\n<li><em>Ministru kabinets (MK) nosaka pre\u010du pieg\u0101des dokumentos ietveramos rekviz\u012btus un inform\u0101ciju, \u0161o dokumentu noform\u0113\u0161anas, parakst\u012b\u0161anas un re\u0123istr\u0113\u0161anas k\u0101rt\u012bbu<\/em>.<\/li>\n<\/ul>\n<p><strong>MK noteikumi<\/strong><\/p>\n<p>Atbilsto\u0161i MK noteikumu Nr.877 \u201cGr\u0101matved\u012bbas k\u0101rto\u0161anas noteikumi\u201d\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/328707-gramatvedibas-kartosanas-noteikumi#p40\" target=\"_blank\" rel=\"noopener\">40.punktam<\/a>\u00a0pre\u010du pieg\u0101des dokument\u0101 ietverami vismaz \u0161\u0101di dokumenta rekviz\u012bti un inform\u0101cija:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du nos\u016bt\u012bt\u0101ja un sa\u0146\u0113m\u0113ja nosaukums, re\u0123istr\u0101cijas numurs, bet, ja pre\u010du nos\u016bt\u012bt\u0101js ir fiziska persona, \u2013 v\u0101rds, uzv\u0101rds un personas kods;<\/li>\n<li>pre\u010du izsnieg\u0161anas vietas adrese;<\/li>\n<li>dokumenta veida nosaukums;<\/li>\n<li>dokumenta re\u0123istr\u0101cijas datums;<\/li>\n<li>dokumenta re\u0123istr\u0101cijas numurs;<\/li>\n<li>pre\u010du nosaukums, m\u0113rvien\u012bba un daudzums;<\/li>\n<li>attiec\u012bg\u0101 saimniecisk\u0101 dar\u012bjuma vai darb\u012bbas apraksts (piem\u0113ram, pre\u010du pieg\u0101de (p\u0101rdo\u0161ana) citam uz\u0146\u0113mumam, p\u0101rvieto\u0161ana starp uz\u0146\u0113muma strukt\u016brvien\u012bb\u0101m);<\/li>\n<li>atsauce uz citu dokumentu (ja t\u0101ds ir), kur\u0101 atrodama inform\u0101cija, kas nepiecie\u0161ama saimniecisk\u0101 dar\u012bjuma nov\u0113rt\u0113\u0161anai naudas izteiksm\u0113 (piem\u0113ram, attiec\u012bgs l\u012bgums);<\/li>\n<li>paraksts, iz\u0146emot gad\u012bjumos, kas noteikti likumdo\u0161an\u0101.<\/li>\n<\/ul>\n<p>MK noteikumu Nr.877\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/328707-gramatvedibas-kartosanas-noteikumi#p41\" target=\"_blank\" rel=\"noopener\">41.punkts<\/a>\u00a0nosaka, ka pre\u010du pieg\u0101des dokumentu paraksta:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du izsnieg\u0161anas viet\u0101 \u2013 pre\u010du nos\u016bt\u012bt\u0101js;<\/li>\n<li>pre\u010du sa\u0146em\u0161anas viet\u0101 \u2013 pre\u010du sa\u0146\u0113m\u0113js.<\/li>\n<\/ul>\n<p>Atbilsto\u0161i MK noteikumu Nr. 877\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/328707-gramatvedibas-kartosanas-noteikumi#p42\" target=\"_blank\" rel=\"noopener\">42.punktam<\/a>\u00a0pre\u010du pieg\u0101des dokumentu var neparakst\u012bt, ja tas sagatavots elektroniski un dar\u012bjuma puses (pre\u010du nos\u016bt\u012bt\u0101js un pre\u010du sa\u0146\u0113m\u0113js) to apliecin\u0101ju\u0161as (autoriz\u0113ju\u0161as), pamatojoties uz pre\u010du nos\u016bt\u012bt\u0101ja vieno\u0161anos ar pre\u010du sa\u0146\u0113m\u0113ju par pre\u010du pieg\u0101di.<\/p>\n<p>MK noteikumu Nr. 877\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/328707-gramatvedibas-kartosanas-noteikumi#p43\" target=\"_blank\" rel=\"noopener\">43.punkts<\/a>\u00a0nosaka, ka par pre\u010du pieg\u0101des dokumentu var izmantot dokumentu, ja tas satur pre\u010du pieg\u0101des dokumentam nepiecie\u0161amos rekviz\u012btus un inform\u0101ciju:<\/p>\n<ul class=\"chevronCircle\">\n<li>dokumentu, kas sagatavots saska\u0146\u0101 ar attiec\u012bgo pre\u010du apriti vai tirdzniec\u012bbu reglament\u0113jo\u0161o normat\u012bvo aktu pras\u012bb\u0101m (piem\u0113ram, p\u0101rtikas apriti regul\u0113jo\u0161ajos normat\u012bvajos aktos noteikto pavaddokumentu pienam vai olu pieg\u0101dei mazumtirdzniec\u012bb\u0101);<\/li>\n<li>dokumentu, kas sagatavots attiec\u012bb\u0101 uz prec\u0113m saska\u0146\u0101 ar attaisnojuma dokumentam noteiktaj\u0101m pras\u012bb\u0101m.<\/li>\n<\/ul>\n<p>Svar\u012bgi atcer\u0113ties, ka pre\u010du pieg\u0101des dokumentu sagatavo l\u012bdz preces nodo\u0161anas br\u012bdim.<\/p>\n<p>Atbilsto\u0161i MK noteikumu Nr.877\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/328707-gramatvedibas-kartosanas-noteikumi#p46\" target=\"_blank\" rel=\"noopener\">46.punktam<\/a>\u00a0pre\u010du pieg\u0101des dokumentu var nesagatavot, ja pre\u010du p\u0101rvieto\u0161ana (kravas transport\u0113\u0161ana) starptautiskajos vai iek\u0161zemes dar\u012bjumos notiek, pamatojoties uz starptautiskajiem vai iek\u0161zemes p\u0101rvad\u0101jumu dokumentiem, kas noform\u0113ti atbilsto\u0161i attiec\u012bgajiem likumiem vai konvencij\u0101m.<\/p>\n<p><strong>Starptautisk\u0101 konvencija<\/strong><\/p>\n<p>Saska\u0146\u0101 ar konvencijas par kravu starptautisko autop\u0101rvad\u0101jumu l\u012bgumu\u00a0<a href=\"https:\/\/likumi.lv\/ta\/lv\/starptautiskie-ligumi\/id\/673-konvencija-par-kravu-starptautisko-autoparvadajumu-ligumu-cmr-un-parakstisanas-protokols#p1\" target=\"_blank\" rel=\"noopener\">1.pantu<\/a>, konvencija tiek piem\u0113rota katram l\u012bgumam par kravu p\u0101rvad\u0101jumiem ar autotransportu par atl\u012bdz\u012bbu, kad l\u012bgum\u0101 nor\u0101d\u012bt\u0101s kravas nos\u016bt\u012b\u0161anas un sa\u0146em\u0161anas vietas atrodas div\u0101s da\u017e\u0101d\u0101s valst\u012bs, no kur\u0101m vismaz viena ir konvencijas l\u012bgumsl\u0113dz\u0113ja valsts neatkar\u012bgi no l\u012bgumsl\u0113dz\u0113jas puses (nos\u016bt\u012bt\u0101js un p\u0101rvad\u0101t\u0101js) dz\u012bves vietas un nacionalit\u0101tes.<\/p>\n<p>Atbilsto\u0161i konvencijas\u00a0<a href=\"https:\/\/likumi.lv\/ta\/lv\/starptautiskie-ligumi\/id\/673-konvencija-par-kravu-starptautisko-autoparvadajumu-ligumu-cmr-un-parakstisanas-protokols#p4\" target=\"_blank\" rel=\"noopener\">4.pantam\u00a0<\/a>p\u0101rvad\u0101juma l\u012bgums tiek apstiprin\u0101ts, noform\u0113jot pavadz\u012bmi. Savuk\u0101rt konvencijas\u00a0<a href=\"https:\/\/likumi.lv\/ta\/lv\/starptautiskie-ligumi\/id\/673-konvencija-par-kravu-starptautisko-autoparvadajumu-ligumu-cmr-un-parakstisanas-protokols#p6\" target=\"_blank\" rel=\"noopener\">6.pant\u0101<\/a>\u00a0ir noteikts, k\u0101da inform\u0101cija ir nor\u0101d\u0101ma CMR pavadz\u012bm\u0113. L\u012bdz ar to starptautisko autop\u0101rvad\u0101jumu l\u012bgums jeb CMR pavadz\u012bme ir noteikta vieno\u0161an\u0101s starp kravas nos\u016bt\u012bt\u0101ju un kravas p\u0101rvad\u0101t\u0101ju par atl\u012bdz\u012bbu veikt kravas p\u0101rvad\u0101jumu pakalpojumu.<\/p>\n<p><strong>Regula 282\/2011<\/strong><\/p>\n<p>Bez Latvijas normat\u012bvajiem aktiem j\u0101\u0146em v\u0113r\u0101 ar\u012b ES regul\u0113jums. Regulas 282\/2011, ar ko nosaka \u012bsteno\u0161anas pas\u0101kumus direkt\u012bvai 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu,\u00a045.a pant\u0101 uzskait\u012bti dokumenti, kas pamato pre\u010du nos\u016bt\u012b\u0161anas faktu.<\/p>\n<p>Gad\u012bjum\u0101, kad pre\u010du pieg\u0101d\u0101t\u0101js transport\u0113 preces, tiek uzskat\u012bts, ka preces ir transport\u0113tas no pieg\u0101des dal\u012bbvalsts uz citu\u00a0dal\u012bbvalsti, ja pre\u010du pieg\u0101d\u0101t\u0101jam ir regulas 282\/2011\u00a045.a panta\u00a03.punkta a) apak\u0161punkt\u0101 min\u0113tie divi atsevi\u0161\u0137i dokumenti, ko izsniegu\u0161as divas viena no otras, no p\u0101rdev\u0113ja un no pirc\u0113ja neatkar\u012bgas personas, kuri nav savstarp\u0113ji pretrun\u012bgi, vai ar\u012b jebk\u0101ds viens atsevi\u0161\u0137s\u00a045.a panta\u00a03.punkta a) apak\u0161punkt\u0101 min\u0113ts pier\u0101d\u012bjums kop\u0101 ar jebk\u0101du vienu atsevi\u0161\u0137u 3.punkta b) apak\u0161punkt\u0101 min\u0113tu pier\u0101d\u012bjumu.<\/p>\n<p>Saska\u0146\u0101 ar regulas\u00a0282\/2011 45.a panta\u00a01.punkta b) apak\u0161punktu,\u00a0gad\u012bjumos, kad par pre\u010du transport\u0113\u0161anu atbild\u012bgs ir pirc\u0113js, p\u0101rdev\u0113ja r\u012bc\u012bb\u0101 j\u0101b\u016bt \u0161\u0101diem dokumentiem:<\/p>\n<ul class=\"chevronCircle\">\n<li>pirc\u0113ja rakstveida apliecin\u0101jums (iesniedz l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 10 datumam p\u0113c pieg\u0101des), kur\u0101 nor\u0101d\u012bts, ka preces ir nos\u016bt\u012bjis vai transport\u0113jis pirc\u0113js vai tre\u0161\u0101 persona pirc\u0113ja v\u0101rd\u0101, un nor\u0101d\u012bta pre\u010du galam\u0113r\u0137a dal\u012bbvalsts. \u0160aj\u0101 rakstveida apliecin\u0101jum\u0101 j\u0101nor\u0101da: izsnieg\u0161anas datumu; pirc\u0113ja nosaukumu un adresi; pre\u010du daudzumu un veidu; pre\u010du sa\u0146em\u0161anas datumu un vietu, t\u0101s personas identifik\u0101cijas dati, kas pie\u0146em preces pirc\u0113ja v\u0101rd\u0101;<\/li>\n<li>vismaz divi 3.punkta a) apak\u0161punkt\u0101 min\u0113tie savstarp\u0113ji nesavienojami pier\u0101d\u012bjumi, ko izdevu\u0161as divas da\u017e\u0101das, viena no otras neatkar\u012bgas puses, p\u0101rdev\u0113ja un pirc\u0113ja puses, vai jebkuru no 3.punkta a) apak\u0161punkt\u0101 min\u0113tajiem pier\u0101d\u012bjumiem kop\u0101 ar jebkuru no 3.punkta b) apak\u0161punkt\u0101 min\u0113tajiem savstarp\u0113ji nepretrun\u012bgiem pier\u0101d\u012bjumiem, kas apliecina pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu un ko izdevu\u0161as divas da\u017e\u0101das, viena no otras neatkar\u012bgas puses, p\u0101rdev\u0113ja un pirc\u0113ja puses.<\/li>\n<\/ul>\n<p>Dokumenti, kas var tikt sniegti k\u0101 pier\u0101d\u012bjumi atbilsto\u0161i regulas 282\/2011\u00a045.a panta\u00a03.punktam, ir:<\/p>\n<ul class=\"chevronCircle\">\n<li>dokumenti, kas attiecas uz pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu, piem\u0113ram, parakst\u012bts CMR dokuments vai pavadz\u012bme, konosaments, gaisa kravas fakt\u016bra vai pre\u010du p\u0101rvad\u0101t\u0101ja r\u0113\u0137ins;<\/li>\n<li>citi dokumenti:\n<ul class=\"angleRight\">\n<li>apdro\u0161in\u0101\u0161anas polise, kas attiecas uz pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu vai bankas dokumenti, kas pier\u0101da maks\u0101jumu par pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu;<\/li>\n<li>valsts sektora iest\u0101\u017eu (amatpersonu), piem\u0113ram, not\u0101ru, izsniegti ofici\u0101li dokumenti, kas apstiprina pre\u010du ieve\u0161anu galam\u0113r\u0137a dal\u012bbvalst\u012b;<\/li>\n<li>noliktavas tur\u0113t\u0101ja izsniegta fakt\u016bra galam\u0113r\u0137a dal\u012bbvalst\u012b, kas apstiprina pre\u010du glab\u0101\u0161anu min\u0113taj\u0101 dal\u012bbvalst\u012b.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Gad\u012bjum\u0101, ja nav iesp\u0113jams nodro\u0161in\u0101t regul\u0101 282\/2011 min\u0113tos pier\u0101d\u012bjumus, prezumpcija, ka preces ir nos\u016bt\u012btas uz citu dal\u012bbvalsti, nav izpild\u012bta, tom\u0113r saska\u0146\u0101 ar Eiropas Komisijas (EK) paskaidrojumiem\u00a0pre\u010du transport\u0113\u0161anu uz citu valsti ir iesp\u0113jams pier\u0101d\u012bt ar\u012b citos veidos, un pre\u010du transport\u0113\u0161anas pier\u0101d\u012b\u0161anai ir izmantojami ar\u012b jebkuri citi dokumenti, kas nav savstarp\u0113ji pretrun\u012bgi un ko izdevu\u0161as divas da\u017e\u0101das puses, kuras nav atkar\u012bgas viena no otras, no p\u0101rdev\u0113ja un no pirc\u0113ja, kas apstiprina nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu. Proti, lai gan \u0161\u0101dus pier\u0101d\u012bjumus ir viegl\u0101k ap\u0161aub\u012bt, tom\u0113r tie var tikt izmantoti pre\u010du transport\u0113\u0161anas pier\u0101d\u012b\u0161anai.<\/p>\n<p><strong>VID viedoklis<\/strong><\/p>\n<p>Situ\u0101cijas aprakst\u0101 nor\u0101d\u012bts, ka pre\u010du pirc\u0113js \u2013 citas ES dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101js \u2013, pats sa\u0146em preces,nodro\u0161ina \u0161o pre\u010du transport\u0113\u0161anu uz galam\u0113r\u0137i sav\u0101 valst\u012b un par pre\u010du p\u0101rvieto\u0161anu (transport\u0113\u0161anu) CMR pavadz\u012bmi nenoform\u0113.<\/p>\n<p>Valsts ie\u0146\u0113muma dienesta (VID) 2014.gada 6.janv\u0101ra uzzi\u0146\u0101 8.12\/875 nor\u0101d\u012bts, kad CMR nav j\u0101noform\u0113, pie\u013caujot, ka pre\u010du pieg\u0101des un sa\u0146em\u0161anas fakta apliecin\u0101\u0161anai noform\u0113 pre\u010du pieg\u0101des dokumentus atbilsto\u0161i Latvijas normat\u012bvo aktu pras\u012bb\u0101m. VID ieskat\u0101 \u0161\u0101ds pre\u010du pieg\u0101des dokuments, kas noform\u0113ts par pre\u010du nos\u016bt\u012b\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 ES dal\u012bbvalst\u012b un apliecina pre\u010du pieg\u0101des un sa\u0146em\u0161anas faktu, ir izmantojams par pier\u0101d\u012bjumu pre\u010du nos\u016bt\u012b\u0161anai uz citu ES dal\u012bbvalsti.<\/p>\n<p>Ja pre\u010du sa\u0146\u0113m\u0113js ir citas ES dal\u012bbvalsts re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js, tad, izpildoties iepriek\u0161 min\u0113tajiem nosac\u012bjumiem, iesniedz\u0113jam ir ties\u012bbas \u0161ai pre\u010du pieg\u0101dei piem\u0113rot PVN likmi 0% apm\u0113r\u0101.<\/p>\n<p>Ja pre\u010du transport\u0113\u0161anu veic pats pre\u010du pirc\u0113js un netiek noform\u0113ta starptautiska pre\u010du pavadz\u012bme (CMR vai cits starptautisks pre\u010du pavaddokuments, piem\u0113ram, gaisa konosaments gaisa p\u0101rvad\u0101jumos), par \u0161o pre\u010du transport\u0113\u0161anu atbilsto\u0161i\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/324249-gramatvedibas-likums\" target=\"_blank\" rel=\"noopener\">GL<\/a>\u00a0ir noform\u0113jama pre\u010du pavadz\u012bme, un, balstoties uz regulas 282\/2011 pras\u012bb\u0101m, j\u0101ieg\u016bst no pirc\u0113ja rakstveida apliecin\u0101jums. Taj\u0101 j\u0101b\u016bt nor\u0101d\u012btam, ka preces ir nos\u016bt\u012bjis vai transport\u0113jis pirc\u0113js vai tre\u0161\u0101 persona pirc\u0113ja v\u0101rd\u0101, un pre\u010du galam\u0113r\u0137a dal\u012bbvalstij. Vienlaic\u012bgi, pre\u010du p\u0101rdev\u0113jam vienm\u0113r j\u0101izv\u0113rt\u0113 iesp\u0113jamie riski, ja pre\u010du pirc\u0113js tom\u0113r neizved preci uz citu valsti vai nenodeklar\u0113 to sav\u0101 PVN deklar\u0101cij\u0101 k\u0101 ieg\u0101di no Latvijas.<\/p>\n<p>J\u0101atceras, ka gad\u012bjumos, kad PVN tiek piem\u0113rots, bet preces tiek izmantotas saimnieciskajai darb\u012bbai cit\u0101 ES dal\u012bbvalst\u012b, past\u0101v iesp\u0113ja atg\u016bt cit\u0101 dal\u012bbvalst\u012b samaks\u0101to PVN saska\u0146\u0101 ar direkt\u012bvu 2008\/8\/EK, ar ko nosaka s\u012bki izstr\u0101d\u0101tus noteikumus direkt\u012bv\u0101 2006\/112\/EK paredz\u0113tajai pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca atmaks\u0101\u0161anai nodok\u013ca maks\u0101t\u0101jiem, kas neveic uz\u0146\u0113m\u0113jdarb\u012bbu attiec\u012bg\u0101s valsts teritorij\u0101, bet veic uz\u0146\u0113m\u0113jdarb\u012bbu cit\u0101 dal\u012bbvalst\u012b.<\/p>\n<p>Publik\u0101cija:\u00a0<a href=\"https:\/\/ifinanses.lv\/raksti\/gramatvediba\/dokumenti\/lv-ka-noformet-precu-transportesanas-dokumentus\/25932\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uz\u0146\u0113mums, kas re\u0123istr\u0113ts Eiropas Savien\u012bb\u0101 (ES) un ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js sav\u0101 valst\u012b, p\u0113rk preces Latvij\u0101 un pats t\u0101s izved no Latvijas gan ar lidma\u0161\u012bnu, veicot lidojumu no Latvijas uz savu valsti, gan ar uz\u0146\u0113mumam piedero\u0161u sauszemes transportl\u012bdzekli.\u00a0\u0160aj\u0101..<\/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-24115","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>K\u0101 noform\u0113t pre\u010du transport\u0113\u0161anas dokumentus? | COBALT<\/title>\n<meta name=\"description\" content=\"K\u0101 noform\u0113t pre\u010du transport\u0113\u0161anas dokumentus?. 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