{"id":27258,"date":"2023-09-23T18:25:45","date_gmt":"2023-09-23T15:25:45","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=27258"},"modified":"2024-06-19T12:11:49","modified_gmt":"2024-06-19T09:11:49","slug":"pvn-digitalaja-laikmeta","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-digitalaja-laikmeta\/","title":{"rendered":"PVN digit\u0101laj\u0101 laikmet\u0101"},"content":{"rendered":"<p><strong>Pl\u0101nots, ka no 2028.gada pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca jeb nodok\u013ca r\u0113\u0137inu apmai\u0146a elektronisk\u0101 form\u0101t\u0101 starp Eiropas Savien\u012bbas uz\u0146\u0113mumiem b\u016bs oblig\u0101ta pras\u012bba. Kas sagaid\u0101ms tuv\u0101kaj\u0101 laik\u0101 PVN jom\u0101?<\/strong><\/p>\n<p>2022.gada decembr\u012b Eiropas komisija (EK) izstr\u0101d\u0101ja jaunus priek\u0161likumus, kurus iestr\u0101d\u0101ja zi\u0146ojum\u0101 \u201cPievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) digit\u0101laj\u0101 laikmet\u0101\u201d (\u201cVAT in Digital Age\u201d jeb ViDA). Tie tika public\u0113ti 2022.gada 8.decembr\u012b. Jaunie EK priek\u0161likumi paredz veikt izmai\u0146as:<\/p>\n<ul class=\"chevronCircle\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:32006L0112\" target=\"_blank\" rel=\"noopener\">direkt\u012bv\u0101 2006\/112\/EK<\/a>\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva));<\/li>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:52017PC0706\" target=\"_blank\" rel=\"noopener\">regul\u0101<\/a>, ar ko groza regulu 904\/2010 par administrat\u012bvu sadarb\u012bbu un kr\u0101p\u0161anas apkaro\u0161anu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca jom\u0101;<\/li>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2011:077:0001:0022:LV:PDF\" target=\"_blank\" rel=\"noopener\">regul\u0101 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 attiec\u012bb\u0101 uz inform\u0113\u0161anas pras\u012bb\u0101m par noteikt\u0101m PVN sh\u0113m\u0101m.<\/li>\n<\/ul>\n<p><strong>K\u0101ds m\u0113r\u0137is?<\/strong><\/p>\n<p>Visu \u0161o priek\u0161likumu m\u0113r\u0137is ir moderniz\u0113t PVN sist\u0113mu un piel\u0101got to p\u0101rmai\u0146\u0101m, ko rada tehnolo\u0123iju att\u012bst\u012bba. T\u0101d\u0113j\u0101di PVN sist\u0113ma, kas t\u0101s b\u016bt\u012bb\u0101 nav main\u012bjusies kop\u0161 1993.gada, b\u016btu j\u0101padara dro\u0161\u0101ka, vienk\u0101r\u0161\u0101ka un tai b\u016btu j\u0101samazina administrat\u012bvais slogs, kas gulstas gan uz uz\u0146\u0113mumiem, gan nodok\u013cu administr\u0101cij\u0101m.<\/p>\n<p>Nav mazsvar\u012bgi, ka no EK puses visu uzlabojumu galvenais akcents tiek likts uz dro\u0161\u012bbu \u2013 visi priek\u0161likumi v\u0113rsti uz to, lai samazin\u0101tu ar PVN saist\u012btu kr\u0101p\u0161anu. Saska\u0146\u0101 ar ES iek\u0161ien\u0113 veikto PVN plaisas p\u0113t\u012bjumu \u201cVAT gap in EU\u201d 2020.gad\u0101 PVN plaisa, proti, da\u017e\u0101du iemeslu d\u0113\u013c neiekas\u0113tais PVN, sast\u0101d\u012bja 93 mljrd. eiro. Tiek prognoz\u0113ts, ka, ievie\u0161ot pl\u0101not\u0101s izmai\u0146as, ie\u0146\u0113mumi no PVN ES palielin\u0101sies par l\u012bdz aptuveni 18 mljrd. eiro, un no tiem 11 mljrd. eiro b\u016bs papildu ie\u0146\u0113mumi, tie\u0161i samazinot kr\u0101p\u0161anu PVN jom\u0101.<\/p>\n<p>Vienlaic\u012bgi ar ie\u0146\u0113mumu palielin\u0101\u0161anos ES bud\u017eet\u0101, tiek sagaid\u012bts, ka uzlabosies ar\u012b \u00a0uz\u0146\u0113m\u0113jdarb\u012bbas vide un caurskat\u0101m\u012bba. Lai gan pl\u0101noto jaunin\u0101jumu ievie\u0161anas izmaksas tiek l\u0113stas sam\u0113r\u0101 augstas, ES ir ap\u0146\u0113m\u012bbas pilna \u0161os priek\u0161likumus virz\u012bt t\u0101l\u0101k.<\/p>\n<p><strong>Pl\u0101not\u0101s izmai\u0146as<\/strong><\/p>\n<p>No satura viedok\u013ca pl\u0101not\u0101s izmai\u0146as ir sadal\u0101mas tr\u012bs lielos blokos.<\/p>\n<ul class=\"chevronCircle\">\n<li>Digit\u0101l\u0101 zi\u0146o\u0161ana re\u0101l\u0101 laik\u0101 par ES dar\u012bjumiem, proti, e-r\u0113\u0137inu pras\u012bba, deklar\u0101ciju atcel\u0161ana un p\u0101rskatu snieg\u0161ana re\u0101l\u0101 laik\u0101.<\/li>\n<\/ul>\n<p>EK m\u0113r\u0137is ir moderniz\u0113t nodok\u013cu p\u0101rskatu snieg\u0161anu, ievie\u0161ot p\u0101rskatu snieg\u0161anu digit\u0101l\u0101 veid\u0101. Tas paredz, ka uz\u0146\u0113mumiem, kas iesaist\u012bti p\u0101rrobe\u017eu tirdzniec\u012bb\u0101, ES b\u016bs j\u0101sniedz inform\u0101cija par veiktajiem dar\u012bjumiem uzreiz \u2013 re\u0101llaik\u0101. T\u0101tad ar\u012b nodok\u013cu administr\u0101cijas datus par veiktajiem dar\u012bjumiem un maks\u0101jamajiem nodok\u013ciem sa\u0146ems \u0101tri, proti, re\u0101laj\u0101 laik\u0101 vai ar da\u017eu dienu nob\u012bdi. \u0160\u0101da inform\u0101cijas apmai\u0146a starp uz\u0146\u0113mumiem un nodok\u013cu administr\u0101ciju \u013caus \u0101tri identific\u0113t kr\u0101p\u0161anu nodok\u013cu jom\u0101 un nodro\u0161in\u0101ties pret iesp\u0113jamu nodok\u013cu nesamaks\u0101\u0161anu.<\/p>\n<p>T\u0101pat \u0161\u012b sist\u0113ma aizst\u0101s pa\u0161reiz\u0113jo ES dar\u012bjumu deklar\u0113\u0161anas veidu PVN deklar\u0101cij\u0101s. \u0160obr\u012bd Latvij\u0101 dar\u012bjumi ES tiek detaliz\u0113ti deklar\u0113ti PVN deklar\u0101cijas pielikum\u0101 PVN2 un pielikuma PVN1 2.da\u013c\u0101. P\u0113c jauno priek\u0161likumu ievie\u0161anas nodok\u013cu administr\u0101cijai tiks zi\u0146ots nevis dar\u012bjumu apkopojums m\u0113ne\u0161a beig\u0101s, bet jau konkr\u0113ti dar\u012bjumi uzreiz p\u0113c to veik\u0161anas. Pl\u0101nots, ka dati par veiktajiem dar\u012bjumiem b\u016bs digit\u0101li j\u0101iesniedz nodok\u013cu administr\u0101cijai divu dienu laik\u0101 p\u0113c r\u0113\u0137ina izrakst\u012b\u0161anas.<\/p>\n<p>\u0160\u012bs izmai\u0146as noz\u012bm\u0113 ar\u012b atk\u0101pi no PVN direkt\u012bvas 218. un 232.panta. \u0160ajos pantos noteikts, ka e-r\u0113\u0137ini ir vien\u0101das noz\u012bmes ar pap\u012bra r\u0113\u0137iniem un ka e-r\u0113\u0137iniem jebkur\u0101 gad\u012bjum\u0101 ir nepiecie\u0161ams sa\u0146\u0113m\u0113ja apstiprin\u0101jums. Saska\u0146\u0101 ar sp\u0113k\u0101 eso\u0161ajiem noteikumiem \u0161obr\u012bd valst\u012bm, kas ievie\u0161 oblig\u0101tu e-r\u0113\u0137inu izrakst\u012b\u0161anu dar\u012bjumos starp uz\u0146\u0113mumiem (B2B), vispirms ir j\u0101l\u016bdz EK at\u013cauja atk\u0101pties no \u0161iem pantiem. Jaunais EK priek\u0161likums maina \u0161o pieeju, nosakot, ka elektroniskie r\u0113\u0137ini ir standarts un nu pap\u012bra r\u0113\u0137ini tiks pie\u0146emti tikai tajos gad\u012bjumos, kad dal\u012bbvalstis to at\u013caus. At\u013cauja no EK e-r\u0113\u0137inu ievie\u0161anai vairs neb\u016bs nepiecie\u0161ama.<\/p>\n<ul class=\"chevronCircle\">\n<li>PVN noteikumu aktualiz\u0101cija e-komercijas uz\u0146\u0113mumiem, kas darbojas k\u0101 tirdzniec\u012bbas platformas.<\/li>\n<\/ul>\n<p>Ar \u0161o priek\u0161likumu sada\u013cu tiks m\u0113\u0123in\u0101ts novien\u0101dot PVN piem\u0113ro\u0161anu \u012bstermi\u0146a izmitin\u0101\u0161anas pakalpojumiem un pasa\u017eieru p\u0101rvad\u0101jumiem, kur \u0161ie pakalpojumi tiek tirgoti, izmantojot elektronisk\u0101s platformas. Tiks noteikts, ka l\u012bdz\u012bgi k\u0101 pre\u010du pieg\u0101d\u0113s, ar\u012b platformu operatori b\u016bs atbild\u012bgi par PVN iekas\u0113\u0161anu un nomaksu, ja pats pakalpojumu sniedz\u0113js PVN par sniegtajiem pakalpojumiem neapr\u0113\u0137ina.<\/p>\n<p>Pa\u0161laik liel\u0101k\u0101 da\u013ca pasa\u017eieru p\u0101rvad\u0101jumu un \u012bstermi\u0146a izmitin\u0101\u0161anas dar\u012bjumu, kas tiek pied\u0101v\u0101ti tirg\u016b, izmantojot elektronisk\u0101s platformas, nenotiek atbilsto\u0161i \u0161iem pakalpojumiem paredz\u0113tajam PVN regul\u0113jumam, proti, nereti \u0161ie pakalpojumi ar PVN netiek aplikti visp\u0101r. Tai pat laik\u0101 platformu operatoriem ir j\u0101sniedz inform\u0101cija dar\u012bjumiem, kas notiku\u0161i caur t\u0101m, un nodok\u013cu samaksas kontrole notiek nov\u0113loti. Latvij\u0101 zi\u0146o\u0161anas pien\u0101kumu par platform\u0101s veiktajiem dar\u012bjumiem nosaka likuma &#8220;Par nodok\u013ciem un nodev\u0101m&#8221; 15.panta 11.da\u013ca un\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/340342-noteikumi-par-automatisko-informacijas-apmainu-par-pardevejiem-kuri-gust-ienakumus-izmantojot-digitalas-platformas\">\u00a0Ministru kabineta noteikumi Nr.97 \u201cNoteikumi par autom\u0101tisko inform\u0101cijas apmai\u0146u par p\u0101rdev\u0113jiem, kuri g\u016bst ien\u0101kumus, izmantojot digit\u0101l\u0101s platformas<\/a>\u201d.<\/p>\n<p>EK m\u0113r\u0137is ir izl\u012bdzin\u0101t konkurences apst\u0101k\u013cus pakalpojumu sniedz\u0113jiem, kas pakalpojumus sniedz klasisk\u0101 veid\u0101 un tiem, kas to dara, izmantojot elektroniskaj\u0101m platform\u0101m. T\u0101pat platform\u0101m b\u016bs j\u0101nodro\u0161ina ar\u012b tas, ka visi taj\u0101 re\u0123istr\u0113tie pieg\u0101d\u0101t\u0101ji iev\u0113ro nodok\u013cu normat\u012bvo aktu pras\u012bbas, t\u0101 atvieglojot nodok\u013cu administr\u0101ciju darbu.<\/p>\n<ul class=\"chevronCircle\">\n<li>Vienot\u0101s PVN re\u0123istr\u0101cijas sist\u0113mas papla\u0161in\u0101\u0161ana un izmai\u0146as apgriezt\u0101 PVN maks\u0101\u0161anas k\u0101rt\u012bb\u0101.<\/li>\n<\/ul>\n<p>\u0160aj\u0101 priek\u0161likumu sada\u013c\u0101 ir paredz\u0113ts ieviest vienotu PVN re\u0123istr\u0101ciju vis\u0101 ES. To paredz\u0113ts pan\u0101kt, papla\u0161inot jau eso\u0161o PVN vienas pieturas a\u0123ent\u016bru. T\u0101d\u0113j\u0101di ES iek\u0161ien\u0113 ar PVN apliekamaj\u0101m person\u0101m PVN nol\u016bk\u0101 b\u016bs j\u0101re\u0123istr\u0113jas tikai vien\u0101 dal\u012bbvalst\u012b un j\u0101pilda savas PVN saist\u012bbas, izmantojot vienotu tie\u0161saistes port\u0101lu.<\/p>\n<p>Turpinot par e-r\u0113\u0137inu ievie\u0161anu un pazi\u0146o\u0161anu par dar\u012bjumiem re\u0101l\u0101 laik\u0101, apskat\u012bsim pamata izpratni un statusu \u2013 cik t\u0101lu esam ar e-r\u0113\u0137inu izmanto\u0161anu Latvij\u0101 un ES.<\/p>\n<p><strong>Kas ir e-r\u0113\u0137ins?<\/strong><\/p>\n<p>E-r\u0113\u0137ins ir elektroniski pieg\u0101d\u0101ts r\u0113\u0137ins noteikt\u0101 standartiz\u0113t\u0101 elektronisk\u0101 form\u0101t\u0101, kas nodro\u0161ina autom\u0101tisku un elektronisku apstr\u0101di. Tos izraksta, nos\u016bta un sa\u0146em XML form\u0101t\u0101. Ne visi r\u0113\u0137ini elektronisk\u0101 form\u0101t\u0101 ir e-r\u0113\u0137ini, piem\u0113ram, PDF vai sken\u0113ts dokuments nav e-r\u0113\u0137ins, jo tam nav struktur\u0113ta standarta form\u0101ta.<\/p>\n<p>Parasti par e-r\u0113\u0137iniem zi\u0146o nodok\u013cu iest\u0101d\u0113m t\u016bl\u012bt p\u0113c to izrakst\u012b\u0161anas. Pasaul\u0113 izmanto divus e-r\u0113\u0137inu izrakst\u012b\u0161anas vai apstiprin\u0101\u0161anas no nodok\u013cu administr\u0101cijas mode\u013cus:<\/p>\n<ul class=\"chevronCircle\">\n<li>apstiprin\u0101\u0161ana pirms nos\u016bt\u012b\u0161anas;<\/li>\n<li>apstiprin\u0101\u0161ana p\u0113c nos\u016bt\u012b\u0161anas.<\/li>\n<\/ul>\n<p>\u201cApstiprin\u0101\u0161ana pirms nos\u016bt\u012b\u0161anas\u201d model\u012b p\u0101rdev\u0113jam ir j\u0101sa\u0146em nodok\u013cu iest\u0101des apstiprin\u0101jums katra r\u0113\u0137ina izrakst\u012b\u0161anai. Da\u017ek\u0101rt p\u0113c tam, kad nodok\u013cu iest\u0101de ir veikusi da\u017e\u0101das p\u0101rbaudes, t\u0101 var pievienot unik\u0101lu r\u0113\u0137ina numuru vai digit\u0101lo parakstu, lai pier\u0101d\u012btu r\u0113\u0137ina der\u012bgumu. Citos gad\u012bjumos nodok\u013cu iest\u0101de izsniedz gal\u012bgo r\u0113\u0137inu p\u0113c tam, kad sa\u0146\u0113musi visus dar\u012bjuma datus un veikusi atbilsto\u0161\u0101s p\u0101rbaudes, kas var tikt veiktas attiec\u012bb\u0101 uz strukt\u016bru, form\u0101tu, inform\u0101ciju par klientu utt. Tas noz\u012bm\u0113, ka valsts iest\u0101des izsniedz r\u0113\u0137inu pieg\u0101d\u0101t\u0101ja v\u0101rd\u0101. Tas ar\u012b noz\u012bm\u0113, ka nodok\u013cu iest\u0101d\u0113m ir pieejama visa r\u0113\u0137ina inform\u0101cija pirms tas tiek nos\u016bt\u012bts klientam. \u0160\u0101ds modelis darbojas, piem\u0113ram, It\u0101lij\u0101 un Braz\u012blij\u0101.<\/p>\n<p>Savuk\u0101rt \u201capstiprin\u0101\u0161ana p\u0113c nos\u016bt\u012b\u0161anas\u201d model\u012b p\u0101rdev\u0113js un pirc\u0113js apmain\u0101s ar e-r\u0113\u0137inu sav\u0101 starp\u0101, un, tikai p\u0113c r\u0113\u0137ina nos\u016bt\u012b\u0161anas klientam, tas tiek nos\u016bt\u012bts p\u0101rbaudei nodok\u013cu iest\u0101d\u0113m. Izrakstot r\u0113\u0137inus starp komersantiem, nodok\u013cu iest\u0101des \u0161aj\u0101 proces\u0101 nav iesaist\u012btas. \u0160\u0101ds modelis darbojas, piem\u0113ram, Portug\u0101l\u0113 un Ung\u0101rij\u0101.<\/p>\n<p>EK priek\u0161likum\u0101 pl\u0101nots izmantot apstiprin\u0101\u0161ana p\u0113c nos\u016bt\u012b\u0161anas metodi, kas atbilst ES elektronisko r\u0113\u0137inu izrakst\u012b\u0161anas standartam. T\u0101m valst\u012bm, kur\u0101s e-r\u0113\u0137inu sist\u0113mas pamat\u0101 ir apstiprin\u0101\u0161ana pirms nos\u016bt\u012b\u0161anas modelis, l\u012bdz 2028.gada 1.janv\u0101rim b\u016bs j\u0101p\u0101riet uz otru \u2013 apstiprin\u0101\u0161ana p\u0113c nos\u016bt\u012b\u0161anas \u2013 modeli, lai pan\u0101ktu atbilst\u012bbu jaunajai ES e-r\u0113\u0137inu sist\u0113mai.<\/p>\n<p><strong>K\u0101 e-r\u0113\u0137inus izmanto cit\u0101s valst\u012bs?<\/strong><\/p>\n<p>Turpinot par e-r\u0113\u0137inu izmanto\u0161anu ES, apskat\u012bsim k\u0101ds ir to statuss cit\u0101s valst\u012bs. Galu gal\u0101 oblig\u0101t\u0101 e-r\u0113\u0137inu izrakst\u012b\u0161ana papla\u0161in\u0101s gan ES valst\u012bs, gan valst\u012bs \u0101rpus ES.<\/p>\n<p>Publiskajos iepirkumos un dar\u012bjumiem starp uz\u0146\u0113mumiem un valsts p\u0101rvaldi (B2G) e-r\u0113\u0137inu izmanto\u0161ana ir ieviesta jau vair\u0101k\u0101s valst\u012bs, piem\u0113ram, It\u0101lij\u0101, Sp\u0101nij\u0101, Francij\u0101, Portug\u0101l\u0113, Latvij\u0101 un nesen ar\u012b Luksemburg\u0101 un Be\u013c\u0123ij\u0101.<\/p>\n<p>Savuk\u0101rt e-r\u0113\u0137inu izrakst\u012b\u0161anu starp uz\u0146\u0113mumiem (B2B) ieviesu\u0161as un liel\u0101k\u0101 vai maz\u0101k\u0101 m\u0113r\u0101 izmanto Sp\u0101nija (SII), Polija (SAF-T), Ung\u0101rija (RTIR), It\u0101lija, Grie\u0137ija, Portug\u0101le un Serbija.<\/p>\n<p>No 2024.gada e-r\u0113\u0137ini b\u016bs oblig\u0101ti Polij\u0101 (visiem dar\u012bjumiem), Francij\u0101, Rum\u0101nij\u0101, Be\u013c\u0123ij\u0101, Slov\u0101kij\u0101. No 2025.gada e-r\u0113\u0137ini tiks b\u016bs oblig\u0101ti ar\u012b V\u0101cij\u0101.<\/p>\n<p>Ar\u012b Latvija pl\u0101no no 2025.gada ieviest oblig\u0101tu e-r\u0113\u0137inu izmanto\u0161anu starp komersantiem (B2B) un komersantiem un valsts un pa\u0161vald\u012bbu iest\u0101d\u0113m (B2G). Tom\u0113r \u0161is termi\u0146\u0161 var\u0113tu tikt pagarin\u0101ts. Jau pa\u0161laik Latvij\u0101 valsts un pa\u0161vald\u012bbu iest\u0101d\u0113m publiskajos iepirkumos j\u0101sp\u0113j pie\u0146emt elektroniskie r\u0113\u0137ini, kas atbilst ES noteiktai elektronisko r\u0113\u0137inu pamatelementu izmanto\u0161anas specifik\u0101cijai vis\u0101 ES teritorij\u0101. E-r\u0113\u0137inu apritei b\u016bs j\u0101notiek atbilsto\u0161i , kas vienot\u0101 standart\u0101 \u013cauj nos\u016bt\u012bt un sa\u0146emt e-r\u0113\u0137inus.<\/p>\n<p>T\u0101pat Latvij\u0101 no 2024.gada pl\u0101nots ieviest elektronisk\u0101 kravas starptautisk\u0101 autop\u0101rvad\u0101jumu l\u012bguma (e-CMR) pavadz\u012bmi. Pl\u0101nots, ka e-CMR pavadz\u012bmes ievie\u0161ana Latvij\u0101, aizst\u0101jot pap\u012bra lieto\u0161anu, \u013caus samazin\u0101t administrat\u012bv\u0101s izmaksas kravu p\u0101rvad\u0101t\u0101jiem. T\u0101pat tas \u013caus lab\u0101k un \u0101tr\u0101k organiz\u0113t p\u0101rvad\u0101jumus, pa\u0101trinot inform\u0101cijas apriti un nor\u0113\u0137inus. Vienlaikus p\u0101rskat\u0101m\u012bbas zi\u0146\u0101 e-CMR pavadz\u012bme dos pieeju re\u0101llaika inform\u0101cijai, prec\u012bz\u0101kiem datiem un nodro\u0161in\u0101s autom\u0101tisku datu p\u0101rraidi uz\u0146\u0113mumam, kas dos s\u016bt\u012bt\u0101jiem, p\u0101rvad\u0101t\u0101jiem un sa\u0146\u0113m\u0113jiem liel\u0101ku lo\u0123istikas procesa kontroli.<\/p>\n<p>L\u012bdz ar EK zi\u0146ojum\u0101 min\u0113t\u0101s koncepcijas atbalst\u012b\u0161anu jau tuv\u0101kaj\u0101 laik\u0101 tiks s\u0101kts darbs pie izmai\u0146\u0101m nepiecie\u0161amajos normat\u012bvajos aktos un tehnolo\u0123isko risin\u0101jumu ievie\u0161anas.<\/p>\n<p>\u0160obr\u012bd piem\u0113rot\u0101s e-r\u0113\u0137inu izrakst\u012b\u0161anas sist\u0113mas tiek veidotas bez ES pied\u0101v\u0101t\u0101m pamatnost\u0101dn\u0113m, radot ES dal\u012bbvalst\u012bs pamat\u012bgu sadrumstalot\u012bbu saist\u012bb\u0101 ar e-r\u0113\u0137inu ievie\u0161anai nepiecie\u0161amajiem tehnolo\u0123iskajiem risin\u0101jumiem. Komersantiem, kas darbojas p\u0101rrobe\u017eu tirdzniec\u012bb\u0101, tas rada iev\u0113rojamu administrat\u012bvo slogu un izmaksas.<\/p>\n<p>Tom\u0113r EK ieskat\u0101 ieguvumi attaisno izmaksas, t\u0101p\u0113c e-r\u0113\u0137inu ievie\u0161ana tiek virz\u012bta uz priek\u0161u. Run\u0101jot par izmaks\u0101m, svar\u012bgi uzsv\u0113rt ar\u012b ieguvumus.<\/p>\n<p><strong>E-r\u0113\u0137inu izrakst\u012b\u0161anas priek\u0161roc\u012bbas un ieguvumi<\/strong><\/p>\n<p>Ievie\u0161ot e-r\u0113\u0137inu izrakst\u012b\u0161anu, pieg\u0101d\u0101t\u0101js autom\u0101tiski sagatavo un nos\u016bta r\u0113\u0137inus, bet klients tos autom\u0101tiski apstr\u0101d\u0101. E-r\u0113\u0137inu ievie\u0161anas priek\u0161roc\u012bbas ir:<\/p>\n<ul class=\"chevronCircle\">\n<li>konkur\u0113tsp\u0113jas palielin\u0101\u0161ana starp uz\u0146\u0113mumiem, pa\u0101trinot p\u0101reju uz digit\u0101lo vidi;<\/li>\n<li>uz\u0146\u0113mumu izmaksu samazin\u0101\u0161ana, kas saist\u012btas ar pap\u012bra r\u0113\u0137iniem. Elektroniskais form\u0101ts \u013cauj vienk\u0101r\u0161\u0101k un \u0101tr\u0101k p\u0101rvald\u012bt un arhiv\u0113t r\u0113\u0137inus;<\/li>\n<li>PVN deklar\u0113\u0161anas pien\u0101kumu vienk\u0101r\u0161o\u0161ana ilgtermi\u0146\u0101, deklar\u0101ciju aizpild\u012b\u0161anas laika samazin\u0101\u0161ana;<\/li>\n<li>PVN kr\u0101p\u0161anas atkl\u0101\u0161anas procesa pa\u0101trin\u0101\u0161ana;<\/li>\n<li>cilv\u0113cisk\u0101s k\u013c\u016bdas risku samazin\u0101\u0161ana un strat\u0113\u0123isku uz\u0146\u0113mumu p\u0101rvald\u012bbas uzlabo\u0161ana \u2013 prec\u012bz\u0101ka saimniecisk\u0101s darb\u012bbas aina \u013cauj organiz\u0113t un uzlabot uz\u0146\u0113mumu darb\u012bbu.<\/li>\n<\/ul>\n<p>Uz\u0146\u0113mumiem j\u0101b\u016bt gataviem, ka e-r\u0113\u0137inu ievie\u0161ana tuv\u0101kaj\u0101 n\u0101kotn\u0113 notiks \u2013 attiec\u012bgi j\u0101b\u016bt gataviem ar\u012b gan papildu izmaks\u0101m, gan papildu laikam, ko velt\u012bt jaunin\u0101jumu ievie\u0161anai ikdienas darb\u0101.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pvn-digitalaja-laikmeta\/26000\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pl\u0101nots, ka no 2028.gada pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca jeb nodok\u013ca r\u0113\u0137inu apmai\u0146a elektronisk\u0101 form\u0101t\u0101 starp Eiropas Savien\u012bbas uz\u0146\u0113mumiem b\u016bs oblig\u0101ta pras\u012bba. Kas sagaid\u0101ms tuv\u0101kaj\u0101 laik\u0101 PVN jom\u0101? 2022.gada decembr\u012b Eiropas komisija (EK) izstr\u0101d\u0101ja jaunus priek\u0161likumus, kurus iestr\u0101d\u0101ja zi\u0146ojum\u0101 \u201cPievienot\u0101s v\u0113rt\u012bbas nodoklis..<\/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-27258","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 digit\u0101laj\u0101 laikmet\u0101 | COBALT<\/title>\n<meta name=\"description\" content=\"PVN digit\u0101laj\u0101 laikmet\u0101. News. Naujienos. Jaunumi. 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