{"id":27877,"date":"2023-10-09T14:04:47","date_gmt":"2023-10-09T11:04:47","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=27877"},"modified":"2024-06-04T16:48:22","modified_gmt":"2024-06-04T13:48:22","slug":"konsignacijas-darijums-un-pvn","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/konsignacijas-darijums-un-pvn\/","title":{"rendered":"Konsign\u0101cijas dar\u012bjums un PVN"},"content":{"rendered":"<p><strong>Konsign\u0101cijas dar\u012bjums tiek veikts Eiropas Savien\u012bb\u0101 (ES) \u2013 V\u0101cij\u0101. Prece tiek uzglab\u0101ta pie pirc\u0113ja V\u0101cij\u0101, kur uz\u0146\u0113mums \u012br\u0113 noliktavu, un \u012bpa\u0161uma ties\u012bbas p\u0101riet pirc\u0113jam taj\u0101 br\u012bd\u012b, kad prece tiek p\u0101rvietota uz pirc\u0113ja noliktavu V\u0101cij\u0101. K\u0101 notiek pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161ana \u0161\u0101dos dar\u012bjumos?<\/strong><\/p>\n<p><strong>Konsign\u0101cijas noteikumi<\/strong><\/p>\n<p>Konsign\u0101cijas speci\u0101lie noteikumi ir iek\u013cauti Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451#p8_1\" target=\"_blank\" rel=\"noopener\">8.<sup>1<\/sup>pant\u0101<\/a>, direkt\u012bvas 2006\/112EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva)\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=celex%3A32006L0112#d1e6878-1-1\" target=\"_blank\" rel=\"noopener\">243.pant\u0101<\/a>, \u012asteno\u0161anas 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\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02011R0282-20220701#tocId116\" target=\"_blank\" rel=\"noopener\">54.a pant\u0101<\/a>.<\/p>\n<p>Pre\u010du nos\u016bt\u012b\u0161ana uz citu dal\u012bbvalsti izmantojot konsign\u0101cijas noteikumus dod iesp\u0113ju pre\u010du pieg\u0101d\u0101t\u0101jam, kura preces tiek nos\u016bt\u012btas uz citu dal\u012bbvalsti uz laiku l\u012bdz 12 m\u0113ne\u0161iem, nere\u0123istr\u0113ties par PVN maks\u0101t\u0101ju valst\u012b, uz kuru preces ir nos\u016bt\u012btas.<\/p>\n<p>Konsign\u0101cijas noteikumi darbojas uz pre\u010du nos\u016bt\u012b\u0161anu, ja:<\/p>\n<ul class=\"chevronCircle\">\n<li>br\u012bd\u012b pirms pre\u010du nos\u016bt\u012b\u0161anas uz citu dal\u012bbvalsti ir zin\u0101ms, kuram konkr\u0113tam nodok\u013cu maks\u0101t\u0101jam \u0161aj\u0101 dal\u012bbvalst\u012b \u0161\u012bs preces ir dom\u0101tas (ir zin\u0101ms ar\u012b t\u0101 PVN numurs) un starp pus\u0113m ir sp\u0113k\u0101 eso\u0161a vieno\u0161an\u0101s par \u0161\u0101du pre\u010du nos\u016bt\u012b\u0161anu un pre\u010du sa\u0146\u0113m\u0113ja ties\u012bb\u0101m k\u013c\u016bt par \u0161o pre\u010du \u012bpa\u0161nieku;<\/li>\n<li>nos\u016bt\u012bt\u0101jam nav saimniecisk\u0101s darb\u012bbas m\u012btnes vietas un past\u0101v\u012bgas iest\u0101des valst\u012b uz kuru tiek nos\u016bt\u012btas preces;<\/li>\n<li>pre\u010du nos\u016bt\u012b\u0161ana un sa\u0146em\u0161ana ir re\u0123istr\u0113ta gan speci\u0101l\u0101 re\u0123istr\u0101, gan p\u0101rskat\u0101 par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem ES (Latvij\u0101 \u2013 PVN deklar\u0101cijas pielikum\u0101 PVN2 \u201cP\u0101rskats par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem<br \/>\nEiropas Savien\u012bbas teritorij\u0101\u201d).<\/li>\n<\/ul>\n<p>Parasti konsign\u0101cijas pre\u010du nos\u016bt\u012b\u0161anu un noliktavas izveido\u0161anu izmanto gad\u012bjumos, kad zin\u0101ms pre\u010du pirc\u0113js cit\u0101 dal\u012bbvalst\u012b, bet v\u0113l nav zin\u0101ms daudzums un laiks, kad pre\u010du pirc\u0113jam b\u016bs nepiecie\u0161ama prece. Preces tiek nos\u016bt\u012btas uz pre\u010du pirc\u0113ja noliktavu, bet \u012bpa\u0161umties\u012bbas uz \u0161\u012bm prec\u0113m v\u0113l netiek nodotas. Pirc\u0113js pats p\u0113c saviem ieskatiem var pa\u0146emt sev nepiecie\u0161am\u0101s preces no noliktavas, sev nepiecie\u0161am\u0101 laik\u0101 \u2013 tad ar\u012b notiek \u012bpa\u0161umties\u012bbu p\u0101reja un tiek uzskat\u012bts, ka notiek pre\u010du pieg\u0101de uz citu dal\u012bbvalsti.<\/p>\n<p>Ja k\u0101du iemeslu d\u0113\u013c PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451#p8_1\" target=\"_blank\" rel=\"noopener\">8.<sup>1<\/sup>pant\u0101<\/a>\u00a0paredz\u0113tie noteikumi netiek iev\u0113roti, var rasties PVN re\u0123istr\u0101cijas pien\u0101kums valst\u012b, kur\u0101 atrodas preces. PVN re\u0123istr\u0101cija valst\u012b, uz kuru ir nos\u016bt\u012btas preces, visdr\u012bz\u0101k b\u016bs nepiecie\u0161ama, ja preces vai da\u013ca no t\u0101m:<\/p>\n<ul class=\"chevronCircle\">\n<li>tiek pieg\u0101d\u0101tas citai ar PVN apliekamai personai, uz citu dal\u012bbvalsti;<\/li>\n<li>tiek atgrieztas atpaka\u013c uz to valsti no kuras ats\u016bt\u012btas (pirms 12 m\u0113ne\u0161u termi\u0146a beig\u0101m);<\/li>\n<li>paliek ilg\u0101k k\u0101 12 m\u0113ne\u0161us (un \u012bpa\u0161umties\u012bbas uz nor\u0101d\u012bto personu nav p\u0101rg\u0101ju\u0161as);<\/li>\n<li>ir izn\u012bcin\u0101tas vai g\u0101ju\u0161as boj\u0101.<\/li>\n<\/ul>\n<p><strong>Nos\u016bt\u012b\u0161ana uz V\u0101ciju<\/strong><\/p>\n<p>Latvijas uz\u0146\u0113mumam nos\u016btot preces uz V\u0101cijas konsign\u0101cijas noliktavu (\u012bpa\u0161umties\u012bbas uz prec\u0113m v\u0113l netiek nodotas) t\u0101s ir j\u0101uzr\u0101da:<\/p>\n<ul class=\"chevronCircle\">\n<li>PVN deklar\u0101cijas PVN2 pielikum\u0101 \u2013 nor\u0101dot pre\u010du sa\u0146\u0113m\u0113ju un t\u0101 PVN numuru, dar\u012bjuma kodu \u201cE\u201d &#8211; pre\u010du nos\u016bt\u012b\u0161ana vai transport\u0113\u0161ana uz citu dal\u012bbvalsti, veicot pre\u010du pieg\u0101di uz noliktavu cit\u0101 dal\u012bbvalst\u012b saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451#p8_1\" target=\"_blank\" rel=\"noopener\">8.<sup>1<\/sup>pantu<\/a>. Dar\u012bjuma v\u0113rt\u012bba j\u0101nor\u0101da 0;<\/li>\n<li>speci\u0101l\u0101 re\u0123istr\u0101, kur\u0101 re\u0123istr\u0113 darb\u012bbas ar nos\u016bt\u012btaj\u0101m konsign\u0101cijas prec\u0113m.<\/li>\n<\/ul>\n<p>V\u0101cijas sabiedr\u012bba, kas sa\u0146em preces, re\u0123istr\u0113s t\u0101s sav\u0101 (iek\u0161\u0113j\u0101) konsign\u0101cijas pre\u010du re\u0123istr\u0101.<\/p>\n<p><strong>\u012apa\u0161umties\u012bbu p\u0101reja<\/strong><\/p>\n<p>Kad preces tiek iz\u0146emtas no konsign\u0101cijas noliktavas un \u012bpa\u0161umties\u012bbas uz prec\u0113m p\u0101riet V\u0101cijas uz\u0146\u0113mumam, Latvijas uz\u0146\u0113mums:<\/p>\n<ul class=\"chevronCircle\">\n<li>izraksta r\u0113\u0137inu par pre\u010du pieg\u0101di V\u0101cijas uz\u0146\u0113mumam;<\/li>\n<li>uzr\u0101da pre\u010du pieg\u0101di uz V\u0101ciju PVN deklar\u0101cijas pielikum\u0101 PVN2 \u2013 nor\u0101dot pre\u010du sa\u0146\u0113m\u0113ju, PVN numuru, dar\u012bjuma kodu \u201cN\u201d \u2013 pre\u010du pieg\u0101de ES teritorij\u0101 PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451#p31_1\" target=\"_blank\" rel=\"noopener\">31.<sup>1<\/sup>pant\u0101<\/a>\u00a0noteiktaj\u0101 br\u012bd\u012b, ja tiek veikta pre\u010du pieg\u0101de uz noliktavu cit\u0101 dal\u012bbvalst\u012b. Dar\u012bjuma v\u0113rt\u012bba nor\u0101d\u0101ma r\u0113\u0137in\u0101 nor\u0101d\u012bt\u0101 pre\u010du cena.<\/li>\n<\/ul>\n<p>V\u0101cijas sabiedr\u012bba deklar\u0113 pre\u010du ieg\u0101di no Latvijas uz\u0146\u0113muma. Gan Latvijas, gan V\u0101cijas uz\u0146\u0113mums re\u0123istr\u0113 \u012bpa\u0161umties\u012bbu mai\u0146u savos konsign\u0101cijas pre\u010du re\u0123istros.<\/p>\n<p>Konsign\u0101cijas pre\u010du re\u0123istra (gan no nos\u016bt\u012bt\u0101ja, gan sa\u0146\u0113m\u0113ja puses) uztur\u0113\u0161anu paredz \u012asteno\u0161anas regulas 282\/2011\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02011R0282-20220701#tocId116\" target=\"_blank\" rel=\"noopener\">54.a pants<\/a>. \u0160im re\u0123istram ir j\u0101b\u016bt pieejamam nodok\u013cu administr\u0101cijai p\u0113c piepras\u012bjuma.<\/p>\n<p>Uz\u0146\u0113mumam, kur\u0161 p\u0101rvieto preces saska\u0146\u0101 ar konsign\u0101cijas re\u017e\u012bma noteikumiem, konsign\u0101cijas pre\u010du re\u0123istr\u0101 j\u0101nor\u0101da \u0161\u0101da inform\u0101cija:<\/p>\n<ul class=\"chevronCircle\">\n<li>dal\u012bbvalsts, no kuras preces tika nos\u016bt\u012btas vai transport\u0113tas, un pre\u010du nos\u016bt\u012b\u0161anas vai transport\u0113\u0161anas datums;<\/li>\n<li>t\u0101 nodok\u013ca maks\u0101t\u0101ja PVN identifik\u0101cijas numurs, kuram preces paredz\u0113tas, kas izdots dal\u012bbvalst\u012b, uz kuru preces tiek nos\u016bt\u012btas vai transport\u0113tas;<\/li>\n<li>dal\u012bbvalsts, uz kuru preces tiek nos\u016bt\u012btas vai transport\u0113tas, noliktavas tur\u0113t\u0101ja PVN identifik\u0101cijas numurs, t\u0101s noliktavas adrese, kur\u0101 preces tiek glab\u0101tas ievedot, un datums, kur\u0101 preces ievestas noliktav\u0101;<\/li>\n<li>noliktav\u0101 ievesto pre\u010du v\u0113rt\u012bba, apraksts un daudzums;<\/li>\n<li>t\u0101 nodok\u013ca maks\u0101t\u0101ja PVN identifik\u0101cijas numurs, kur\u0161 aizvieto personu, kurai bija paredz\u0113tas preces, iev\u0113rojot PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02006L0112-20220406#tocId26\" target=\"_blank\" rel=\"noopener\">17.a panta<\/a>\u00a06.punkt\u0101 min\u0113tos nosac\u012bjumus;<\/li>\n<li>pieg\u0101d\u0101to pre\u010du summa, kurai uzliek nodokli, apraksts un daudzums un datums, kur\u0101 PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02006L0112-20220406#tocId26\" target=\"_blank\" rel=\"noopener\">17.a panta<\/a>\u00a03.punkta a) apak\u0161punkt\u0101 min\u0113t\u0101s preces ir pieg\u0101d\u0101tas, un pirc\u0113ja PVN identifik\u0101cijas numurs;<\/li>\n<li>pre\u010du summa, kurai uzliek nodokli, apraksts un daudzums, un datums, kur\u0101 radu\u0161ies jebk\u0101di no apst\u0101k\u013ciem, un attiec\u012bgais pamatojums saska\u0146\u0101 ar PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02006L0112-20220406#tocId26\" target=\"_blank\" rel=\"noopener\">17.a panta<\/a>\u00a07.punktu;<\/li>\n<li>atpaka\u013cnos\u016bt\u012bto pre\u010du v\u0113rt\u012bba, apraksts un daudzums un pre\u010du atpaka\u013cnos\u016bt\u012b\u0161anas datums, k\u0101 min\u0113ts PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02006L0112-20220406#tocId26\" target=\"_blank\" rel=\"noopener\">17.a panta<\/a>\u00a05.punkt\u0101.<\/li>\n<\/ul>\n<p>Ja preces nos\u016bt\u012btas vai transport\u0113tas noliktavas tur\u0113t\u0101jam, kur\u0161 nav nodok\u013ca maks\u0101t\u0101js, kuram preces bija paredz\u0113ts pieg\u0101d\u0101t, re\u0123istr\u0101 nav j\u0101nor\u0101da dal\u012bbvalsts, uz kuru preces tiek nos\u016bt\u012btas vai transport\u0113tas, t\u0101 nodok\u013ca maks\u0101t\u0101ja PVN identifik\u0101cijas numurs, kur\u0161 aizvieto personu, kurai bija paredz\u0113tas preces, pieg\u0101d\u0101to pre\u010du summa, kurai uzliek nodokli.<\/p>\n<p>Uz\u0146\u0113mumam, kuram pieg\u0101d\u0101 preces saska\u0146\u0101 ar konsign\u0101cijas re\u017e\u012bma noteikumiem, konsign\u0101cijas pre\u010du re\u0123istr\u0101 nor\u0101d\u0101ma \u0161\u0101da inform\u0101cija:<\/p>\n<ul class=\"chevronCircle\">\n<li>t\u0101 nodok\u013ca maks\u0101t\u0101ja PVN identifik\u0101cijas numurs, kur\u0161 p\u0101rvieto preces saska\u0146\u0101 ar re\u017e\u012bmu pre\u010du pieg\u0101dei uz noliktavu;<\/li>\n<li>paredz\u0113to pre\u010du apraksts un daudzums;<\/li>\n<li>datums, kur\u0101 paredz\u0113t\u0101s preces ievestas noliktav\u0101;<\/li>\n<li>pieg\u0101d\u0101to pre\u010du summa, kurai uzliek nodokli, apraksts un daudzums un datums, kur\u0101 tiek veikta PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02006L0112-20220406#tocId26\" target=\"_blank\" rel=\"noopener\">17.a panta<\/a>\u00a03.punkta b) apak\u0161punkt\u0101 min\u0113t\u0101 pre\u010du ieg\u0101de ES iek\u0161ien\u0113;<\/li>\n<li>pre\u010du apraksts un daudzums un datums, kur\u0101 preces izvestas no noliktavas ar PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:02006L0112-20220406#tocId26\" target=\"_blank\" rel=\"noopener\">17.a panta<\/a>\u00a03.punkta a) apak\u0161punkt\u0101 min\u0113t\u0101 nodok\u013ca maks\u0101t\u0101ja r\u012bkojumu;<\/li>\n<li>izn\u012bcin\u0101to vai nozaud\u0113to pre\u010du apraksts un daudzums un datums, kur\u0101 iepriek\u0161 noliktav\u0101 ievest\u0101s preces izn\u012bcin\u0101tas, nozaud\u0113tas vai nozagtas, vai datums, kur\u0101 konstat\u0113ts, ka preces izn\u012bcin\u0101tas vai nozaud\u0113tas.<\/li>\n<\/ul>\n<p>Gad\u012bjum\u0101, ja preces saska\u0146\u0101 ar re\u017e\u012bmu pre\u010du pieg\u0101dei uz noliktavu nos\u016bt\u012btas vai transport\u0113tas noliktavas tur\u0113t\u0101jam, kur\u0161 nav nodok\u013ca maks\u0101t\u0101js, kuram preces bija paredz\u0113ts pieg\u0101d\u0101t, min\u0113t\u0101 nodok\u013ca maks\u0101t\u0101ja re\u0123istr\u0101 nav j\u0101iek\u013cauj datums, kur\u0101 paredz\u0113t\u0101s preces ievestas noliktav\u0101, pre\u010du apraksts un daudzums, un datums, kur\u0101 preces izvestas no noliktavas, k\u0101 ar\u012b izn\u012bcin\u0101to vai nozaud\u0113to pre\u010du apraksts un daudzums, un datums, kur\u0101 iepriek\u0161 noliktav\u0101 ievest\u0101s preces izn\u012bcin\u0101tas, nozaud\u0113tas vai nozagtas, vai datums, kur\u0101 konstat\u0113ts, ka preces izn\u012bcin\u0101tas vai nozaud\u0113tas.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-konsignacijas-darijums-un-pvn\/26275\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Konsign\u0101cijas dar\u012bjums tiek veikts Eiropas Savien\u012bb\u0101 (ES) \u2013 V\u0101cij\u0101. Prece tiek uzglab\u0101ta pie pirc\u0113ja V\u0101cij\u0101, kur uz\u0146\u0113mums \u012br\u0113 noliktavu, un \u012bpa\u0161uma ties\u012bbas p\u0101riet pirc\u0113jam taj\u0101 br\u012bd\u012b, kad prece tiek p\u0101rvietota uz pirc\u0113ja noliktavu V\u0101cij\u0101. K\u0101 notiek pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN)..<\/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-27877","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>Konsign\u0101cijas dar\u012bjums un PVN | COBALT<\/title>\n<meta name=\"description\" content=\"Konsign\u0101cijas dar\u012bjums un PVN. News. Naujienos. Jaunumi. 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