{"id":37256,"date":"2024-06-03T10:20:47","date_gmt":"2024-06-03T07:20:47","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=37256"},"modified":"2024-06-10T08:57:47","modified_gmt":"2024-06-10T05:57:47","slug":"kados-gadijumos-prieksnodoklis-atskaitams-proporcionali","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/","title":{"rendered":"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li?"},"content":{"rendered":"<p><strong>Gar\u0101\u017eu kooperat\u012bv\u0101 sabiedr\u012bba, kas ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ja, sa\u0146em biedru naudu no biedriem, lai uztur\u0113tu un att\u012bst\u012btu gar\u0101\u017eu kooperat\u012bvu. Biedru nauda netiek aplikta ar PVN. Papildus tiek veikta ar\u012b gar\u0101\u017eu iznom\u0101\u0161ana, kurai tiek piem\u0113rots PVN. Iznom\u0101tas tiek apm\u0113ram 15% no kooperat\u012bva gar\u0101\u017e\u0101m, p\u0101r\u0113j\u0101s gar\u0101\u017eas ir biedru lieto\u0161an\u0101 (pajas) vai \u012bpa\u0161um\u0101 (privatiz\u0113tas). Ie\u0146\u0113mumi no iznom\u0101\u0161anas veido maz\u0101ko ie\u0146\u0113mumu da\u013cu. \u00a0Gar\u0101\u017eu uztur\u0113\u0161anai un remontdarbiem sa\u0146emti materi\u0101li un pakalpojumi, kas ir ar PVN apliekami dar\u012bjumi.<\/strong><\/p>\n<ul class=\"chevronCircle\">\n<li><strong>Vai kooperat\u012bvs var piln\u0101 m\u0113r\u0101 atskait\u012bt PVN, kas nor\u0101d\u012bts sa\u0146emtajos r\u0113\u0137inos, vai ar\u012b tom\u0113r j\u0101r\u0113\u0137ina atskait\u0101m\u0101 priek\u0161nodok\u013ca proporcija?<\/strong><\/li>\n<li><strong>Ja j\u0101r\u0113\u0137ina proporcija, vai korekti b\u016btu to r\u0113\u0137in\u0101t tikai par 1 m\u0113nesi, \u0146emot v\u0113r\u0101, ka biedru naudas r\u0113\u0137ini tiek izrakst\u012bti vienu reizi gad\u0101 konkr\u0113t\u0101 m\u0113nes\u012b?<\/strong><\/li>\n<\/ul>\n<p>Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p98\" target=\"_blank\" rel=\"noopener\">98.panta\u00a0<\/a>1. un 2.da\u013ca nosaka, ka PVN maks\u0101t\u0101jam ir pien\u0101kums nodro\u0161in\u0101t atsevi\u0161\u0137u priek\u0161nodok\u013ca uzskaiti ar PVN apliekamiem un neapliekamiem dar\u012bjumiem. Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:<\/p>\n<ul class=\"chevronCircle\">\n<li>skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;<\/li>\n<li>sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).<\/li>\n<\/ul>\n<p>Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. Proporciju atskait\u0101m\u0101 priek\u0161nodok\u013ca da\u013cas apr\u0113\u0137in\u0101\u0161anai nosaka katru gadu procentu veid\u0101, to noapa\u013cojot l\u012bdz skaitlim, kas nep\u0101rsniedz n\u0101kamo veselo skaitli.<\/p>\n<p><strong>Priek\u0161nodok\u013ca atskait\u012b\u0161anas iesp\u0113jas<\/strong><\/p>\n<p>Saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p98\" target=\"_blank\" rel=\"noopener\">98.panta<\/a>\u00a01.da\u013cu var atskait\u012bt tikai t\u0101du priek\u0161nodokli, kas piln\u012bb\u0101 attiecin\u0101ms uz apliekamiem dar\u012bjumiem. Konkr\u0113taj\u0101 gad\u012bjum\u0101 tiek iznom\u0101tas atsevi\u0161\u0137as gar\u0101\u017eas, proti, tiek g\u016bti ar PVN apliekami ie\u0146\u0113mumi. Attiec\u012bgi priek\u0161nodoklis, kas attiecin\u0101ms uz \u0161\u012bm iznom\u0101taj\u0101m gar\u0101\u017e\u0101m, ir atskait\u0101ms, savuk\u0101rt p\u0101r\u0113jais priek\u0161nodoklis, kas attiecin\u0101ms uz kooperat\u012bva biedru gar\u0101\u017e\u0101m, no kur\u0101m netiek g\u016bti ar PVN apliekami ien\u0101kumi, nav atskait\u0101ms.<\/p>\n<p>Ja priek\u0161nodoklis par pakalpojumiem ir attiecin\u0101ms gan uz apliekamajiem dar\u012bjumiem, gan kop\u0113jo kooperat\u012bva darb\u012bbu un to nevar nodal\u012bt atsevi\u0161\u0137i, tad priek\u0161nodoklis var tikt atskait\u012bts proporcion\u0101li, piem\u0113rojot saprotami pamatojamu proporciju.<\/p>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p98\" target=\"_blank\" rel=\"noopener\">98.panta<\/a>\u00a05.da\u013ca un<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p117\" target=\"_blank\" rel=\"noopener\">\u00a0117.panta<\/a>\u00a03.da\u013ca paredz ar\u012b iesp\u0113ju r\u0113\u0137in\u0101t PVN un atskait\u012bt priek\u0161nodokli tikai par dar\u012bjumiem, kas ir apliekami ar PVN, ja to v\u0113rt\u012bba iepriek\u0161\u0113j\u0101 gad\u0101 ir maz\u0101ka par 5% no kop\u0113j\u0101s dar\u012bjumu v\u0113rt\u012bbas. Ja \u0161is krit\u0113rijs nav izpild\u012bts, tad veicama uzskaite par visiem dar\u012bjumiem, \u0146emot v\u0113r\u0101 iepriek\u0161 aprakst\u012btos pamatprincipus.<\/p>\n<p><strong>Biedru naudas r\u0113\u0137ins<\/strong><\/p>\n<p>\u0145emot v\u0113r\u0101, ka biedru naudas ie\u0146\u0113mumi ir proporcion\u0101li attiecin\u0101mi uz visiem gada m\u0113ne\u0161iem, nevis tikai uz to m\u0113nesi, kad tiek izrakst\u012bts biedru naudas r\u0113\u0137ins, proporcijas r\u0113\u0137in\u0101\u0161ana tikai par 1 m\u0113nesi neb\u016btu korekta.<\/p>\n<p>T\u0101pat j\u0101atceras, ka PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p98\" target=\"_blank\" rel=\"noopener\">98.panta<\/a>\u00a07.da\u013ca nosaka par pien\u0101kumu proporcijas piem\u0113ro\u0161anas gad\u012bjum\u0101 to p\u0101rr\u0113\u0137in\u0101t kopum\u0101 par gadu, iesniedzot gada PVN deklar\u0101ciju. Attiec\u012bgi proporcijas apr\u0113\u0137inos jebkur\u0101 gad\u012bjum\u0101 tiktu \u0146emti v\u0113r\u0101 ie\u0146\u0113mumi visa gada, nevis tikai 1 m\u0113ne\u0161a griezum\u0101.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/28754\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gar\u0101\u017eu kooperat\u012bv\u0101 sabiedr\u012bba, kas ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ja, sa\u0146em biedru naudu no biedriem, lai uztur\u0113tu un att\u012bst\u012btu gar\u0101\u017eu kooperat\u012bvu. Biedru nauda netiek aplikta ar PVN. Papildus tiek veikta ar\u012b gar\u0101\u017eu iznom\u0101\u0161ana, kurai tiek piem\u0113rots PVN. Iznom\u0101tas tiek apm\u0113ram..<\/p>\n","protected":false},"author":10,"featured_media":37258,"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-37256","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\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li? | COBALT<\/title>\n<meta name=\"description\" content=\"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a098.panta\u00a01. un 2.da\u013ca nosaka, ka PVN maks\u0101t\u0101jam ir pien\u0101kums nodro\u0161in\u0101t atsevi\u0161\u0137u priek\u0161nodok\u013ca uzskaiti ar PVN apliekamiem un neapliekamiem dar\u012bjumiem. Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. Proporciju atskait\u0101m\u0101 priek\u0161nodok\u013ca da\u013cas apr\u0113\u0137in\u0101\u0161anai nosaka katru gadu procentu veid\u0101, to noapa\u013cojot l\u012bdz skaitlim, kas nep\u0101rsniedz n\u0101kamo veselo skaitli.\" \/>\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\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a098.panta\u00a01. un 2.da\u013ca nosaka, ka PVN maks\u0101t\u0101jam ir pien\u0101kums nodro\u0161in\u0101t atsevi\u0161\u0137u priek\u0161nodok\u013ca uzskaiti ar PVN apliekamiem un neapliekamiem dar\u012bjumiem. Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. Proporciju atskait\u0101m\u0101 priek\u0161nodok\u013ca da\u013cas apr\u0113\u0137in\u0101\u0161anai nosaka katru gadu procentu veid\u0101, to noapa\u013cojot l\u012bdz skaitlim, kas nep\u0101rsniedz n\u0101kamo veselo skaitli.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-03T07:20:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-10T05:57:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/06\/garage-yellow.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"2048\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"L\u012bva Dumpe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"L\u012bva Dumpe\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li?\",\"datePublished\":\"2024-06-03T07:20:47+00:00\",\"dateModified\":\"2024-06-10T05:57:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/\"},\"wordCount\":699,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/garage-yellow.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/\",\"name\":\"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/garage-yellow.jpg\",\"datePublished\":\"2024-06-03T07:20:47+00:00\",\"dateModified\":\"2024-06-10T05:57:47+00:00\",\"description\":\"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a098.panta\u00a01. un 2.da\u013ca nosaka, ka PVN maks\u0101t\u0101jam ir pien\u0101kums nodro\u0161in\u0101t atsevi\u0161\u0137u priek\u0161nodok\u013ca uzskaiti ar PVN apliekamiem un neapliekamiem dar\u012bjumiem. Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. 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Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. Proporciju atskait\u0101m\u0101 priek\u0161nodok\u013ca da\u013cas apr\u0113\u0137in\u0101\u0161anai nosaka katru gadu procentu veid\u0101, to noapa\u013cojot l\u012bdz skaitlim, kas nep\u0101rsniedz n\u0101kamo veselo skaitli.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/","og_locale":"lv_LV","og_type":"article","og_title":"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li? | COBALT","og_description":"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a098.panta\u00a01. un 2.da\u013ca nosaka, ka PVN maks\u0101t\u0101jam ir pien\u0101kums nodro\u0161in\u0101t atsevi\u0161\u0137u priek\u0161nodok\u013ca uzskaiti ar PVN apliekamiem un neapliekamiem dar\u012bjumiem. Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. Proporciju atskait\u0101m\u0101 priek\u0161nodok\u013ca da\u013cas apr\u0113\u0137in\u0101\u0161anai nosaka katru gadu procentu veid\u0101, to noapa\u013cojot l\u012bdz skaitlim, kas nep\u0101rsniedz n\u0101kamo veselo skaitli.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-06-03T07:20:47+00:00","article_modified_time":"2024-06-10T05:57:47+00:00","og_image":[{"width":2560,"height":2048,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/06\/garage-yellow.jpg","type":"image\/jpeg"}],"author":"L\u012bva Dumpe","twitter_card":"summary_large_image","twitter_misc":{"Written by":"L\u012bva Dumpe","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li?","datePublished":"2024-06-03T07:20:47+00:00","dateModified":"2024-06-10T05:57:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/"},"wordCount":699,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/06\/garage-yellow.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/","name":"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li? | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/06\/garage-yellow.jpg","datePublished":"2024-06-03T07:20:47+00:00","dateModified":"2024-06-10T05:57:47+00:00","description":"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a098.panta\u00a01. un 2.da\u013ca nosaka, ka PVN maks\u0101t\u0101jam ir pien\u0101kums nodro\u0161in\u0101t atsevi\u0161\u0137u priek\u0161nodok\u013ca uzskaiti ar PVN apliekamiem un neapliekamiem dar\u012bjumiem. Tikai tad, ja nav iesp\u0113jams nodro\u0161in\u0101t atsevi\u0161\u0137u uzskaiti (kopum\u0101 vai par atsevi\u0161\u0137iem izdevumiem), priek\u0161nodokli apr\u0113\u0137ina, izmantojot \u0161\u0101du proporciju:skait\u012bt\u0101j\u0101 \u2013 to taks\u0101cijas period\u0101 veikto dar\u012bjumu v\u0113rt\u012bba bez nodok\u013ca, kuri dod ties\u012bbas atskait\u012bt priek\u0161nodokli;sauc\u0113j\u0101 \u2013 taks\u0101cijas period\u0101 veikto dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba bez nodok\u013ca (skait\u012bt\u0101j\u0101 ietverto dar\u012bjumu v\u0113rt\u012bba, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, un to dar\u012bjumu v\u0113rt\u012bba, kas \u0161\u0101das ties\u012bbas nedod).Atskait\u0101m\u0101 priek\u0161nodok\u013ca proporciju ir iesp\u0113jams apr\u0113\u0137in\u0101t \u0161\u0101di: dar\u012bjumi, kas dod ties\u012bbas atskait\u012bt priek\u0161nodokli, dal\u012bti ar kop\u0113jiem dar\u012bjumiem. Proporciju atskait\u0101m\u0101 priek\u0161nodok\u013ca da\u013cas apr\u0113\u0137in\u0101\u0161anai nosaka katru gadu procentu veid\u0101, to noapa\u013cojot l\u012bdz skaitlim, kas nep\u0101rsniedz n\u0101kamo veselo skaitli.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/06\/garage-yellow.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/06\/garage-yellow.jpg","width":2560,"height":2048},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kados-gadijumos-prieksnodoklis-atskaitams-proporcionali\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"K\u0101dos gad\u012bjumos priek\u0161nodoklis atskait\u0101ms proporcion\u0101li?"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lv\/#website","url":"https:\/\/www.cobalt.legal\/lv\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lv\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lv\/","logo":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3","name":"L\u012bva Dumpe","url":"https:\/\/www.cobalt.legal\/lv\/author\/liva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/37256","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/comments?post=37256"}],"version-history":[{"count":2,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/37256\/revisions"}],"predecessor-version":[{"id":37529,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/37256\/revisions\/37529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/37258"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=37256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=37256"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=37256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}