{"id":37687,"date":"2024-06-14T14:13:44","date_gmt":"2024-06-14T11:13:44","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=37687"},"modified":"2024-06-14T14:13:44","modified_gmt":"2024-06-14T11:13:44","slug":"ka-piegadatas-preces-es-noradit-pvn-deklaracija","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/","title":{"rendered":"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101?"},"content":{"rendered":"<p><strong>Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?<\/strong><\/p>\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#p8\" target=\"_blank\" rel=\"noopener\">8.panta<\/a>\u00a01.da\u013c\u0101 noteikts, ka\u00a0<em>par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101<\/em>. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.<\/p>\n<p>Saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p43\" target=\"_blank\" rel=\"noopener\">43.panta<\/a>\u00a04.da\u013cu PVN 0% likmi piem\u0113ro pre\u010du pieg\u0101dei ES teritorij\u0101, ja tiek izpild\u012bti \u0161\u0101di nosac\u012bjumi:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du transporta pavaddokumentos un nodok\u013ca r\u0113\u0137in\u0101 nor\u0101d\u012btais pre\u010du sa\u0146\u0113m\u0113js ir uzr\u0101d\u012bjis pre\u010du pieg\u0101d\u0101t\u0101jam dar\u012bjuma br\u012bd\u012b der\u012bgu citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101ja re\u0123istr\u0101cijas numuru;<\/li>\n<li>preces ir nos\u016bt\u012btas vai transport\u0113tas no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b, un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie pre\u010du transporta pavaddokumenti.<\/li>\n<\/ul>\n<p>Turkl\u0101t saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p51\" target=\"_blank\" rel=\"noopener\">51.panta\u00a0<\/a>6.da\u013cu \u0161\u0101da pre\u010du pieg\u0101de uz citu ES dal\u012bbvalsti j\u0101nor\u0101da PVN deklar\u0101cijas pielikum\u0101 PVN2 \u201cP\u0101rskats par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem Eiropas Savien\u012bbas teritorij\u0101\u201d.<\/p>\n<p>Uz\u0146\u0113mums jau ir ieguvis PVN numuru Lietuv\u0101, attiec\u012bgi var izpild\u012bt PVN likuma pras\u012bbas \u2013 uzr\u0101d\u012bt der\u012bgu PVN numuru cit\u0101 dal\u012bbvalst\u012b \u2013 savu PVN numuru Lietuv\u0101. Papildus j\u0101nodro\u0161ina pre\u010du transport\u0113\u0161anas pier\u0101d\u012bjumi. Dar\u012bjums j\u0101nor\u0101da PVN deklar\u0101cijas 45.rind\u0101 \u201cUz ES dal\u012bbvalst\u012bm pieg\u0101d\u0101t\u0101s preces, iz\u0146emot likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p42\" target=\"_blank\" rel=\"noopener\">42.panta\u00a0<\/a>16.da\u013c\u0101 min\u0113t\u0101s preces\u201d un deklar\u0101cijas pielikum\u0101 PVN2.<\/p>\n<p>Nos\u016btot preces no Latvijas uz Lietuvu, nepiecie\u0161ams:<\/p>\n<ul class=\"chevronCircle\">\n<li>izrakst\u012bt iek\u0161\u0113ju PVN r\u0113\u0137inu no Latvijas uz\u0146\u0113muma Latvijas PVN numura uz Latvijas uz\u0146\u0113muma Lietuvas PVN numuru, k\u0101 tas paredz\u0113ts PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p43\" target=\"_blank\" rel=\"noopener\">43.panta<\/a>\u00a04.da\u013cas 1.punkt\u0101,<\/li>\n<li>nodro\u0161in\u0101t pre\u010du pieg\u0101des dokumentus uz Lietuvu atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p43\" target=\"_blank\" rel=\"noopener\">43.panta\u00a0<\/a>4.da\u013cas 2.punktam;<\/li>\n<li>uzr\u0101d\u012bt pre\u010du pieg\u0101di PVN deklar\u0101cijas 45.rind\u0101 un pielikum\u0101 PVN2.<\/li>\n<\/ul>\n<p>Vienlaikus ar\u012b pre\u010du sa\u0146em\u0161ana cit\u0101 dal\u012bbvalst\u012b ir ar PVN apliekams dar\u012bjums taj\u0101 ES dal\u012bbvalst\u012b, kur preces tiek sa\u0146emtas, proti, Lietuv\u0101. L\u012bdz ar to \u0161\u0101ds savu pre\u010du nos\u016bt\u012b\u0161anas dar\u012bjums no Latvijas uz Lietuvu liek apr\u0113\u0137in\u0101t PVN par pre\u010du ieg\u0101di Lietuv\u0101. Par Lietuvas PVN deklar\u0101cijas aizpild\u012b\u0161anu ieteicams v\u0113rsties pie Lietuvas nodok\u013cu konsultantiem.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-ka-piegadatas-preces-es-noradit-pvn-deklaracija\/28899\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai..<\/p>\n","protected":false},"author":10,"featured_media":36918,"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-37687","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 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101? | COBALT<\/title>\n<meta name=\"description\" content=\"Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a08.panta\u00a01.da\u013c\u0101 noteikts, ka\u00a0par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.\" \/>\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-piegadatas-preces-es-noradit-pvn-deklaracija\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a08.panta\u00a01.da\u013c\u0101 noteikts, ka\u00a0par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/\" \/>\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=\"2024-06-14T11:13:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/05\/box.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\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101?\",\"datePublished\":\"2024-06-14T11:13:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/\"},\"wordCount\":632,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/box.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/\",\"name\":\"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/box.jpg\",\"datePublished\":\"2024-06-14T11:13:44+00:00\",\"description\":\"Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a08.panta\u00a01.da\u013c\u0101 noteikts, ka\u00a0par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/box.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/box.jpg\",\"width\":2560,\"height\":2048},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101?\"}]},{\"@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\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101? | COBALT","description":"Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a08.panta\u00a01.da\u013c\u0101 noteikts, ka\u00a0par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.","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\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/","og_locale":"lv_LV","og_type":"article","og_title":"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101? | COBALT","og_description":"Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a08.panta\u00a01.da\u013c\u0101 noteikts, ka\u00a0par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-06-14T11:13:44+00:00","og_image":[{"width":2560,"height":2048,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/05\/box.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\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101?","datePublished":"2024-06-14T11:13:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/"},"wordCount":632,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/05\/box.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/","name":"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101? | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/05\/box.jpg","datePublished":"2024-06-14T11:13:44+00:00","description":"Uz\u0146\u0113mums, kas ir re\u0123istr\u0113ts pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101js Latvij\u0101 un ir sa\u0146\u0113mis PVN maks\u0101t\u0101ja numuru ar\u012b Lietuv\u0101, p\u0101rdod ier\u012bci Lietuvas uz\u0146\u0113mumam, kas nav PVN maks\u0101t\u0101js. Ier\u012bce ir ievesta Lietuv\u0101 no Amerikas Savienotaj\u0101m Valst\u012bm, attiec\u012bgi ar\u012b atmuitota Lietuv\u0101. Ier\u012bces uzst\u0101d\u012b\u0161anai nepiecie\u0161ami materi\u0101li, kurus Latvijas uz\u0146\u0113mums ved uz Lietuvu no savas noliktavas Latvij\u0101. Konkr\u0113tie materi\u0101li ieg\u0101d\u0101ti Latvij\u0101, un par tiem ir atskait\u012bts priek\u0161nodoklis. Vai Latvijas uz\u0146\u0113mumam j\u0101apr\u0113\u0137ina PVN par materi\u0101liem, kas izmantoti ier\u012bces uzst\u0101d\u012b\u0161anai? K\u0101 \u0161os materi\u0101lus nor\u0101d\u012bt PVN deklar\u0101cij\u0101?Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a08.panta\u00a01.da\u013c\u0101 noteikts, ka\u00a0par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 par atl\u012bdz\u012bbu uzskata kustamas lietas \u2013 iek\u0161zemes nodok\u013ca maks\u0101t\u0101ja saimnieciskaj\u0101 darb\u012bb\u0101 izmantojamo akt\u012bvu da\u013cas \u2013 nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu no iek\u0161zemes uz galam\u0113r\u0137i cit\u0101 dal\u012bbvalst\u012b savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai \u0161aj\u0101 dal\u012bbvalst\u012b, ja \u0161o p\u0101rvieto\u0161anu veic pats iek\u0161zemes nodok\u013ca maks\u0101t\u0101js vai cita persona vi\u0146a v\u0101rd\u0101. Proti, nos\u016btot preces no Latvijas uz Lietuvu, \u0161\u0101ds dar\u012bjums ir uzskat\u0101ms par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti, un tas ir j\u0101nor\u0101da Latvijas PVN deklar\u0101cij\u0101.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/05\/box.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/05\/box.jpg","width":2560,"height":2048},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piegadatas-preces-es-noradit-pvn-deklaracija\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"K\u0101 pieg\u0101d\u0101t\u0101s preces ES nor\u0101d\u012bt PVN deklar\u0101cij\u0101?"}]},{"@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\/37687","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=37687"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/37687\/revisions"}],"predecessor-version":[{"id":37688,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/37687\/revisions\/37688"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/36918"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=37687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=37687"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=37687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}