{"id":35539,"date":"2024-03-27T09:26:12","date_gmt":"2024-03-27T07:26:12","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=35539"},"modified":"2024-06-04T16:28:42","modified_gmt":"2024-06-04T13:28:42","slug":"ka-pvn-deklaracija-noradit-preci-kas-jaatmuito","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-preci-kas-jaatmuito\/","title":{"rendered":"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt preci, kas j\u0101atmuito?"},"content":{"rendered":"<p><strong>Uz\u0146\u0113mums ir nopircis pamatl\u012bdzekli \u2013 iek\u0101rtu no \u0136\u012bnas. Preces ieve\u0161anu Eirop\u0101 veica \u0136\u012bnas p\u0101rst\u0101vis, nok\u0101rtojot muitas formalit\u0101tes, jo s\u0101kotn\u0113ji iek\u0101rtu bija nepiecie\u0161ams demonstr\u0113t izst\u0101d\u0113. P\u0113c izst\u0101des \u0136\u012bnas p\u0101rst\u0101vis iek\u0101rtu pieg\u0101d\u0101ja un uzst\u0101d\u012bja. Pirkuma dokuments no \u0136\u012bnas ir pieejams, bet nav muitas deklar\u0101cijas. Pieg\u0101de praktiski veikta no Eiropas, bet teor\u0113tiski \u2013 no \u0136\u012bnas. Latvijas uz\u0146\u0113mumam ir \u012bpa\u0161ais pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101\u0161anas re\u017e\u012bms.\u00a0Tiek pie\u0146emts, ka ir veikts pre\u010du imports Eiropas Savien\u012bb\u0101 (ES), jo visas nepiecie\u0161am\u0101s darb\u012bbas nok\u0101rtoja un samaks\u0101ja p\u0101rdev\u0113js. K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt \u0161o dar\u012bjumu?<\/strong><\/p>\n<p>Svar\u012bgi atg\u0101din\u0101t, ka veiktajos dar\u012bjumos nevar aprobe\u017eoties tikai ar pieg\u0101d\u0101t\u0101ja apgalvojumiem, ka preces ir atmuitotas k\u0101d\u0101 cit\u0101 ES dal\u012bbvalst\u012b. Lai nodro\u0161in\u0101tos, ka PVN par pre\u010du sa\u0146em\u0161anu no tre\u0161\u0101s valsts pieg\u0101d\u0101t\u0101ja tiek piem\u0113rots un deklar\u0113ts korekti un par dar\u012bjumu netiek apr\u0113\u0137in\u0101ti muitas nodok\u013ci (importa PVN un muitas nodok\u013ci), ieteicams ieg\u016bt dokument\u0101rus pier\u0101d\u012bjumus par to, ka prece tie\u0161\u0101m ir atmuitota cit\u0101 ES dal\u012bbvalst\u012b un PVN un muitas nodok\u013ci par to ir samaks\u0101ti.<\/p>\n<p><strong>ES atmuitota prece<\/strong><\/p>\n<p>Ja prece ir atmuitota ES un tai ir ES preces statuss, tad, sa\u0146emot preci no citas ES dal\u012bbvalsts, dar\u012bjums uzr\u0101d\u0101ms k\u0101 pre\u010du ieg\u0101de no ES. Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p86\" target=\"_blank\" rel=\"noopener\">86.pant\u0101\u00a0<\/a>noteiktas personas, kuras maks\u0101 nodokli valsts bud\u017eet\u0101 par pre\u010du ieg\u0101di ES teritorij\u0101. Savuk\u0101rt \u0161\u012b panta 1.da\u013ca nosaka,\u00a0<em>ja re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js vai fisk\u0101lais p\u0101rst\u0101vis iek\u0161zem\u0113 veic pre\u010du ieg\u0101di ES teritorij\u0101, tas apr\u0113\u0137ina un maks\u0101 valsts bud\u017eet\u0101 nodokli, piem\u0113rojot \u0161im dar\u012bjumam atbilsto\u0161o nodok\u013ca likmi saska\u0146\u0101 ar \u0161\u0101 likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p41\" target=\"_blank\" rel=\"noopener\">41.panta<\/a><\/em><em>\u00a01.da\u013cas 1. vai 2.punktu<\/em>.<\/p>\n<p>Ja par dar\u012bjumu sniegt\u0101 inform\u0101cija ir korekta un pre\u010du pieg\u0101d\u0101t\u0101js pats ir veicis pre\u010du atmuito\u0161anu cit\u0101 ES valst\u012b, tad pirms apliekamo dar\u012bjumu veik\u0161anas ES, proti, pre\u010du pieg\u0101des no citas ES valsts uz Latviju, tam b\u016btu j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam taj\u0101 ES valst\u012b, no kuras tas veic ES pre\u010du pieg\u0101di.<\/p>\n<p><strong>Pre\u010du pieg\u0101d\u0101t\u0101js re\u0123istr\u0113ts cit\u0101 valst\u012b<\/strong><\/p>\n<p>Attiec\u012bgi, ja tre\u0161\u0101s valsts pieg\u0101d\u0101t\u0101js ir re\u0123istr\u0113jies k\u0101 PVN maks\u0101t\u0101js ES dal\u012bbvalst\u012b, no kuras veic pre\u010du pieg\u0101di uz Latviju, PVN deklar\u0101cij\u0101 dar\u012bjums ir deklar\u0113jams k\u0101 ieg\u0101de no ES valst\u012bm. \u0160aj\u0101 gad\u012bjum\u0101 no pieg\u0101d\u0101t\u0101ja sa\u0146emtaj\u0101 r\u0113\u0137in\u0101 j\u0101b\u016bt nor\u0101d\u012btam t\u0101 PVN numuram ES dal\u012bbvalst\u012b. Sa\u0146emot preces no citas dal\u012bbvalsts, pre\u010du sa\u0146\u0113m\u0113ja r\u012bc\u012bb\u0101 b\u016btu j\u0101b\u016bt ar\u012b transport\u0113\u0161anas pavaddokumentiem (piem\u0113ram, CMR), kas apliecina pre\u010du nos\u016bt\u012b\u0161anu no citas dal\u012bbvalsts uz Latviju.<\/p>\n<p>Ieg\u0101de no ES valst\u012bm deklar\u0113jama, PVN deklar\u0101cij\u0101 uzr\u0101dot:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du v\u0113rt\u012bbu \u2013 50.rind\u0101 \u201cNo ES dal\u012bbvalst\u012bm sa\u0146emt\u0101s preces un pakalpojumi (standartlikme)\u201d;<\/li>\n<li>apr\u0113\u0137in\u0101to PVN \u2013 55.rind\u0101 \u201cAr PVN standartlikmi apliekam\u0101m prec\u0113m un pakalpojumiem, kas sa\u0146emti no ES dal\u012bbvalst\u012bm\u201d;<\/li>\n<li>PVN priek\u0161nodokli \u2013 64.rind\u0101 \u201cApr\u0113\u0137in\u0101t\u0101 PVN summa par prec\u0113m un pakalpojumiem, kas sa\u0146emti no ES dal\u012bbvalst\u012bm\u201d; k\u0101 ar\u012b 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 2.da\u013c\u0101 \u201cNodok\u013ca summas par prec\u0113m un pakalpojumiem, kas sa\u0146emti no ES dal\u012bbvalst\u012bm\u201d.<\/li>\n<\/ul>\n<p>Saska\u0146\u0101 ar Ministru kabineta (MK) noteikumu Nr.40 \u201cNoteikumi par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101m\u201d\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam#p29\" target=\"_blank\" rel=\"noopener\">29.punktu<\/a>\u00a0deklar\u0101cijas pielikuma PVN1 2.da\u013c\u0101 nor\u0101da:<\/p>\n<ul class=\"chevronCircle\">\n<li>1.ail\u0113 \u2013 dar\u012bjuma partnera (citas dal\u012bbvalsts re\u0123istr\u0113ta nodok\u013ca maks\u0101t\u0101ja \u2013 pre\u010du pieg\u0101d\u0101t\u0101ja vai pakalpojuma sniedz\u0113ja) nosaukumu;<\/li>\n<li>2.ail\u0113 \u2013 citas dal\u012bbvalsts re\u0123istr\u0113ta nodok\u013ca maks\u0101t\u0101ja \u0161aj\u0101 dal\u012bbvalst\u012b izsniegto PVN re\u0123istr\u0101cijas numuru kop\u0101 ar valsts kodu;<\/li>\n<li>3.ail\u0113 \u2013 kodu, kas raksturo dar\u012bjuma veidu: &#8220;G&#8221; \u2013 preces, kas sa\u0146emtas no citas dal\u012bbvalsts re\u0123istr\u0113tiem nodok\u013ca maks\u0101t\u0101jiem (pre\u010du ieg\u0101de ES teritorij\u0101);<\/li>\n<li>4.ail\u0113 \u2013 ieg\u0101d\u0101to pre\u010du vai sa\u0146emto pakalpojumu v\u0113rt\u012bbu eiro val\u016bt\u0101;<\/li>\n<li>5.ail\u0113 \u2013 apr\u0113\u0137in\u0101to nodok\u013ca summu eiro val\u016bt\u0101;<\/li>\n<li>6.ail\u0113 \u2013 saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai ieg\u0101d\u0101to pre\u010du vai sa\u0146emto pakalpojumu v\u0113rt\u012bbu t\u0101s valsts val\u016bt\u0101, no kuras tika ievesta prece vai sa\u0146emts pakalpojums;<\/li>\n<li>7.ail\u0113 \u2013 val\u016btas kodu;<\/li>\n<li>8.ail\u0113 \u2013 no citas dal\u012bbvalsts re\u0123istr\u0113ta nodok\u013ca maks\u0101t\u0101ja sa\u0146emt\u0101 nodok\u013ca r\u0113\u0137ina numuru. Ja re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p130\" target=\"_blank\" rel=\"noopener\">130.pantu<\/a>\u00a0pats sev ir izrakst\u012bjis nodok\u013ca r\u0113\u0137inu pre\u010du pieg\u0101d\u0101t\u0101ja vai pakalpojumu sniedz\u0113ja v\u0101rd\u0101 un interes\u0113s, tad nor\u0101da \u0161\u012b nodok\u013ca r\u0113\u0137ina numuru;<\/li>\n<li>9.ail\u0113 \u2013 no citas dal\u012bbvalsts re\u0123istr\u0113ta nodok\u013ca maks\u0101t\u0101ja sa\u0146emt\u0101 nodok\u013ca r\u0113\u0137ina izrakst\u012b\u0161anas datumu. Ja re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p130\" target=\"_blank\" rel=\"noopener\">130.pantu<\/a>\u00a0pats sev ir izrakst\u012bjis nodok\u013ca r\u0113\u0137inu pre\u010du pieg\u0101d\u0101t\u0101ja vai pakalpojumu sniedz\u0113ja v\u0101rd\u0101 un interes\u0113s, nor\u0101da \u0161\u012b nodok\u013ca r\u0113\u0137ina numuru.<\/li>\n<\/ul>\n<p>Ja pre\u010du pieg\u0101d\u0101t\u0101js nav re\u0123istr\u0113jies k\u0101 PVN maks\u0101t\u0101js cit\u0101 ES dal\u012bbvalst\u012b, tad saska\u0146\u0101 ar PVN likuma<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p86\" target=\"_blank\" rel=\"noopener\">\u00a086.panta<\/a>\u00a06.da\u013cu PVN par pre\u010du ieg\u0101di ES teritorij\u0101 neapr\u0113\u0137ina un valsts bud\u017eet\u0101 nemaks\u0101.<\/p>\n<p><strong>Prece nav atmuitota ES<\/strong><\/p>\n<p>Ja prece tom\u0113r nav atmuitota ES, tad to sa\u0146emot, veicama pre\u010du muito\u0161ana, noform\u0113jot muitas deklar\u0101ciju. Gad\u012bjumos, kad tiek piem\u0113rots \u012bpa\u0161ais nodok\u013ca re\u017e\u012bms pre\u010du importa dar\u012bjumos, nomaksai valsts bud\u017eet\u0101 apr\u0113\u0137in\u0101to PVN deklar\u0113 t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 preces izlaistas br\u012bvam apgroz\u012bjumam.<\/p>\n<p>Ja preces importam piem\u0113rots \u012bpa\u0161ais nodok\u013ca re\u017e\u012bms, kas paredz\u0113ts PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p85\" target=\"_blank\" rel=\"noopener\">85.panta<\/a>\u00a03.da\u013c\u0101, tad PVN deklar\u0101cij\u0101 uzr\u0101da:<\/p>\n<ul class=\"chevronCircle\">\n<li>apr\u0113\u0137in\u0101to PVN \u2013 52.rind\u0101 (21% likme), 53.rind\u0101 (12% likme) vai 53.<sup>1<\/sup>rind\u0101 (5% likme);<\/li>\n<li>PVN priek\u0161nodokli \u2013 61.rind\u0101;<\/li>\n<li>priek\u0161nodok\u013ca summas at\u0161ifr\u0113 deklar\u0101cijas pielikuma PVN1 1.da\u013c\u0101 \u201cNodok\u013ca summas par iek\u0161zem\u0113 ieg\u0101d\u0101taj\u0101m prec\u0113m un sa\u0146emtajiem pakalpojumiem\u201d atbilsto\u0161i\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/254279-noteikumi-par-pievienotas-vertibas-nodokla-deklaracijam\" target=\"_blank\" rel=\"noopener\">MK noteikumu Nr.40<\/a>\u00a023.\u201326.punktos noteiktajai inform\u0101cijai.<\/li>\n<\/ul>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p146\" target=\"_blank\" rel=\"noopener\">146.panta<\/a>\u00a03. un 4.da\u013c\u0101 noteikts, ka tad, ja apr\u0113\u0137in\u0101tais PVN par pre\u010du ieg\u0101di ES vai \u012bpa\u0161\u0101 PVN re\u017e\u012bma pre\u010du importa dar\u012bjumos piem\u0113ro\u0161anu nav nor\u0101d\u012bts PVN deklar\u0101cij\u0101, tiek piem\u0113rots sods 10% apm\u0113r\u0101 no nenor\u0101d\u012bt\u0101s nodok\u013ca summas. Ja prece netiek atmuitota ES un tas tiek konstat\u0113ts jau muitas audit\u0101, tad pre\u010du sa\u0146\u0113m\u0113jam var tikt liegta PVN atskait\u012b\u0161ana par import\u0113to pamatl\u012bdzekli.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-ka-pvn-deklaracija-noradit-preci-kas-jaatmuito\/28127\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uz\u0146\u0113mums ir nopircis pamatl\u012bdzekli \u2013 iek\u0101rtu no \u0136\u012bnas. Preces ieve\u0161anu Eirop\u0101 veica \u0136\u012bnas p\u0101rst\u0101vis, nok\u0101rtojot muitas formalit\u0101tes, jo s\u0101kotn\u0113ji iek\u0101rtu bija nepiecie\u0161ams demonstr\u0113t izst\u0101d\u0113. P\u0113c izst\u0101des \u0136\u012bnas p\u0101rst\u0101vis iek\u0101rtu pieg\u0101d\u0101ja un uzst\u0101d\u012bja. Pirkuma dokuments no \u0136\u012bnas ir pieejams, bet nav..<\/p>\n","protected":false},"author":10,"featured_media":35540,"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-35539","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 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt preci, kas j\u0101atmuito? | COBALT<\/title>\n<meta name=\"description\" content=\"Svar\u012bgi atg\u0101din\u0101t, ka veiktajos dar\u012bjumos nevar aprobe\u017eoties tikai ar pieg\u0101d\u0101t\u0101ja apgalvojumiem, ka preces ir atmuitotas k\u0101d\u0101 cit\u0101 ES dal\u012bbvalst\u012b. Lai nodro\u0161in\u0101tos, ka PVN par pre\u010du sa\u0146em\u0161anu no tre\u0161\u0101s valsts pieg\u0101d\u0101t\u0101ja tiek piem\u0113rots un deklar\u0113ts korekti un par dar\u012bjumu netiek apr\u0113\u0137in\u0101ti muitas nodok\u013ci (importa PVN un muitas nodok\u013ci), ieteicams ieg\u016bt dokument\u0101rus pier\u0101d\u012bjumus par to, ka prece tie\u0161\u0101m ir atmuitota cit\u0101 ES dal\u012bbvalst\u012b un PVN un muitas nodok\u013ci par to ir samaks\u0101ti.\u00a0\u00a0Publik\u0101cija: itiesibas.lv\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-preci-kas-jaatmuito\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt preci, kas j\u0101atmuito? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Svar\u012bgi atg\u0101din\u0101t, ka veiktajos dar\u012bjumos nevar aprobe\u017eoties tikai ar pieg\u0101d\u0101t\u0101ja apgalvojumiem, ka preces ir atmuitotas k\u0101d\u0101 cit\u0101 ES dal\u012bbvalst\u012b. 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