{"id":32170,"date":"2023-11-10T10:14:25","date_gmt":"2023-11-10T08:14:25","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=32170"},"modified":"2024-06-04T16:35:19","modified_gmt":"2024-06-04T13:35:19","slug":"ifinanses-pvn-maksasanas-kartiba-sanemot-buvniecibas-pakalpojumu","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ifinanses-pvn-maksasanas-kartiba-sanemot-buvniecibas-pakalpojumu\/","title":{"rendered":"PVN maks\u0101\u0161anas k\u0101rt\u012bba, sa\u0146emot b\u016bvniec\u012bbas pakalpojumu"},"content":{"rendered":"<p><strong>Uz\u0146\u0113mums, pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Lietuv\u0101, veic ang\u0101ra b\u016bvniec\u012bbu Latvij\u0101, ko pas\u016bt\u012bjis Latvijas uz\u0146\u0113mums, PVN maks\u0101t\u0101js. Vai pakalpojuma sniedz\u0113jam, Lietuvas uz\u0146\u0113mumam, r\u0113\u0137ins j\u0101izraksta, piem\u0113rojot PVN 21% likmi vai apgriezto PVN maks\u0101\u0161anas k\u0101rt\u012bbu?<\/strong><\/p>\n<p><strong>B\u016bvniec\u012bbas pakalpojumi<\/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#p25\" target=\"_blank\" rel=\"noopener\">25.pantu<\/a>\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>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p142\" target=\"_blank\" rel=\"noopener\">142.panta<\/a>\u00a01.da\u013cas izpratn\u0113\u00a0<em>b\u016bvniec\u012bbas pakalpojumi ir jebkuru b\u016bvdarbu veik\u0161ana, k\u0101 ar\u012b b\u016bvniec\u012bbas pakalpojumu l\u012bgum\u0101 ietvert\u0101 visu veidu projekt\u0113\u0161ana<\/em>. Savuk\u0101rt B\u016bvniec\u012bbas likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/258572-buvniecibas-likums#p1\" target=\"_blank\" rel=\"noopener\">1.panta<\/a>\u00a02.punkta izpratn\u0113\u00a0<em>b\u016bvdarbi ir b\u016bvniec\u012bbas procesa sast\u0101vda\u013ca, darbi, kurus veic b\u016bvlaukum\u0101 vai b\u016bv\u0113, lai rad\u012btu b\u016bvi, novietotu iepriek\u0161 izgatavotu b\u016bvi vai t\u0101s da\u013cu, p\u0101rb\u016bv\u0113tu, atjaunotu, restaur\u0113tu, iekonserv\u0113tu, nojauktu b\u016bvi vai ier\u012bkotu in\u017eeniert\u012bklu<\/em>.<\/p>\n<p>Ang\u0101ra b\u016bvniec\u012bba uzskat\u0101ma par b\u016bvniec\u012bbas pakalpojumu, kas sniegts saist\u012bb\u0101 ar nekustamo \u012bpa\u0161umu Latvij\u0101, un \u0161\u0101dam dar\u012bjumam PVN piem\u0113rojams Latvij\u0101.<\/p>\n<p><strong>Lietuvas sabiedr\u012bba ir re\u0123istr\u0113jusies Latvij\u0101<\/strong><\/p>\n<p>Lietuvas sabiedr\u012bbai, sniedzot ar PVN apliekamus pakalpojumus iek\u0161zem\u0113 (pakalpojums, kas saist\u012bts ar nekustamo \u012bpa\u0161umu Latvij\u0101), ir pien\u0101kums re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju Latvij\u0101 pirms \u0161\u0101du pakalpojumu snieg\u0161anas. Ja Lietuvas sabiedr\u012bba ir re\u0123istr\u0113ta k\u0101 PVN maks\u0101t\u0101ja Latvij\u0101 un izraksta r\u0113\u0137inu ar savu Latvijas PVN maks\u0101t\u0101ja numuru, t\u0101\u00a0 ir ties\u012bga par b\u016bvniec\u012bbas pakalpojumiem izrakst\u012bt r\u0113\u0137inu bez PVN, piem\u0113rojot Latvijas PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p142\" target=\"_blank\" rel=\"noopener\">142.panta<\/a>\u00a0k\u0101rt\u012bb\u0101 paredz\u0113to \u012bpa\u0161o re\u017e\u012bmu b\u016bvniec\u012bbas pakalpojumiem (iev\u0113rojot ar\u012b citus PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p142\" target=\"_blank\" rel=\"noopener\">142.pant\u0101<\/a>\u00a0noteiktos krit\u0113rijus \u012bpa\u0161\u0101 re\u017e\u012bma piem\u0113ro\u0161anai \u2013 PVN r\u0113\u0137ins tiek korekti izrakst\u012bts, nor\u0113\u0137ini notiek bezskaidr\u0101 naud\u0101). \u0160aj\u0101 gad\u012bjum\u0101 b\u016bvniec\u012bbas pakalpojuma sa\u0146\u0113m\u0113js pats apr\u0113\u0137in\u0101s PVN par sa\u0146emto b\u016bvniec\u012bbas pakalpojumu no Latvijas PVN maks\u0101t\u0101ja.<\/p>\n<p>Sa\u0146emot r\u0113\u0137inu par b\u016bvniec\u012bbas pakalpojumu no Latvijas PVN maks\u0101t\u0101ja, kam PVN piem\u0113rots apgriezt\u0101 k\u0101rt\u012bb\u0101, r\u0113\u0137ina sa\u0146\u0113m\u0113js apr\u0113\u0137in\u0101to PVN summu nor\u0101da PVN deklar\u0101cijas par taks\u0101cijas periodu 52.rind\u0101 \u201cAr PVN standartlikmi apliekamiem dar\u012bjumiem\u201d un priek\u0161nodokli 62.rind\u0101 \u201cPar prec\u0113m un pakalpojumiem iek\u0161zem\u0113\u201d. Inform\u0101ciju par dar\u012bjumu nor\u0101da PVN deklar\u0101cijas pielikuma PVN1 \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 1.da\u013cas \u201cNodok\u013ca summas par iek\u0161zem\u0113 ieg\u0101d\u0101taj\u0101m prec\u0113m un sa\u0146emtajiem pakalpojumiem\u201d 3.ail\u0113 ar kodu \u201cR3\u201c.<\/p>\n<p>Ja k\u0101ds no PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p142\" target=\"_blank\" rel=\"noopener\">142.pant\u0101\u00a0<\/a>noteiktajiem krit\u0113rijiem nav iev\u0113rots, PVN piem\u0113rojams visp\u0101r\u0113j\u0101 k\u0101r\u012bb\u0101.<\/p>\n<p><strong>Lietuvas sabiedr\u012bba nav re\u0123istr\u0113jusies Latvij\u0101<\/strong><\/p>\n<p>Savuk\u0101rt, ja Lietuvas sabiedr\u012bba nav re\u0123istr\u0113jusies Latvij\u0101 k\u0101 PVN maks\u0101t\u0101js, t\u0101 izraksta r\u0113\u0137inu citas Eiropas Savien\u012bbas dal\u012bbvalsts personai bez PVN, savuk\u0101rt Latvijas sabiedr\u012bba apr\u0113\u0137ina PVN par sa\u0146emto pakalpojumu revers\u0101 k\u0101rt\u012bb\u0101 (atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p88\" target=\"_blank\" rel=\"noopener\">88.panta<\/a>\u00a02.da\u013cai).<\/p>\n<p>\u0160\u0101d\u0101 gad\u012bjum\u0101 pre\u010du ieg\u0101de tiek deklar\u0113ta Latvijas PVN deklar\u0101cij\u0101. Sa\u0146emot r\u0113\u0137inu par b\u016bvniec\u012bbas pakalpojumu no Lietuvas PVN maks\u0101t\u0101ja, kur\u0161 nav re\u0123istr\u0113ts Latvij\u0101 k\u0101 PVN maks\u0101t\u0101js, sa\u0146emt\u0101 pakalpojuma v\u0113rt\u012bba nor\u0101d\u0101ma \u2013\u00a0apr\u0113\u0137in\u0101to PVN nor\u0101da 54.rind\u0101 \u201cPar sa\u0146emtajiem pakalpojumiem\u201d, priek\u0161nodokli 63.rind\u0101 \u201cApr\u0113\u0137in\u0101t\u0101 PVN summa saska\u0146\u0101 ar likuma 92.panta 1.da\u013cas 4.punktu (iz\u0146emot 64.rindu)\u201d. Inform\u0101ciju par dar\u012bjumu nor\u0101da\u00a0PVN deklar\u0101cijas pielikuma\u00a0PVN1 1.da\u013c\u0101 (<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam\" 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; 17.18.3. un 17.25.3.punkts).<\/p>\n<p>J\u0101atz\u012bm\u0113, ka veicot saimniecisko darb\u012bbu Latvij\u0101 (piem\u0113ram, b\u016bv\u0113jot nekustamo \u012bpa\u0161umu Latvij\u0101) Lietuvas sabiedr\u012bbai, kas veic b\u016bvdarbus Latvij\u0101, j\u0101v\u0113rt\u0113 vai tai neveidojas past\u0101v\u012bg\u0101 iest\u0101de vai past\u0101v\u012bg\u0101 p\u0101rst\u0101vniec\u012bba Latvij\u0101, kas veido ar\u012b citus nodok\u013cu riskus Latvij\u0101.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pvn-maksasanas-kartiba-sanemot-buvniecibas-pakalpojumu\/26683\" target=\"_blank\" rel=\"noopener\">ifinases.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uz\u0146\u0113mums, pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Lietuv\u0101, veic ang\u0101ra b\u016bvniec\u012bbu Latvij\u0101, ko pas\u016bt\u012bjis Latvijas uz\u0146\u0113mums, PVN maks\u0101t\u0101js. Vai pakalpojuma sniedz\u0113jam, Lietuvas uz\u0146\u0113mumam, r\u0113\u0137ins j\u0101izraksta, piem\u0113rojot PVN 21% likmi vai apgriezto PVN maks\u0101\u0161anas k\u0101rt\u012bbu? B\u016bvniec\u012bbas pakalpojumi Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca..<\/p>\n","protected":false},"author":10,"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-32170","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 maks\u0101\u0161anas k\u0101rt\u012bba, sa\u0146emot b\u016bvniec\u012bbas pakalpojumu | COBALT<\/title>\n<meta name=\"description\" content=\"PVN maks\u0101\u0161anas k\u0101rt\u012bba, sa\u0146emot b\u016bvniec\u012bbas pakalpojumu. News. Naujienos. Jaunumi. 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