{"id":40444,"date":"2024-10-29T09:29:17","date_gmt":"2024-10-29T07:29:17","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=40444"},"modified":"2024-10-29T09:29:17","modified_gmt":"2024-10-29T07:29:17","slug":"ka-pvn-deklaracija-noradit-samaksatos-avansus","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/","title":{"rendered":"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt samaks\u0101tos avansus?"},"content":{"rendered":"<p><strong>Uz\u0146\u0113muma m\u0101jas lapu izstr\u0101d\u0101 Igaunij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums. Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101? Vai ir j\u0101sa\u0146em gala r\u0113\u0137ins, kad pakalpojums tiek izpild\u012bts?<\/strong><\/p>\n<p>Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu Igaunijas uz\u0146\u0113mums iev\u0113ro Igaunijas normat\u012bvos aktus, kas ir saska\u0146oti ar\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2006\/112\/oj\/?locale=LV\" target=\"_blank\" rel=\"noopener\">direkt\u012bvu 2006\/112\/EK<\/a>\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu. Ta\u010du atsevi\u0161\u0137as nianses ir atst\u0101tas Eiropas Savien\u012bbas (ES) dal\u012bbvalstu kompetenc\u0113, piem\u0113ram, PVN r\u0113\u0137inu izrakst\u012b\u0161ana specifiskos gad\u012bjumos.<\/p>\n<p>Attiec\u012bb\u0101 uz samaks\u0101to avansu uzr\u0101d\u012b\u0161anu Latvijas PVN deklar\u0101cij\u0101 un PVN apr\u0113\u0137in\u0101\u0161anu par sa\u0146emtajiem pakalpojumiem, iev\u0113rojama Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p122\" target=\"_blank\" rel=\"noopener\">122.panta<\/a>\u00a01.da\u013ca, kur\u0101 noteikts, ka\u00a0<em>nodokli par sa\u0146emtajiem pakalpojumiem, kuru snieg\u0161anas vieta saska\u0146\u0101 ar \u0161o likumu ir iek\u0161zeme un kuri sa\u0146emti no citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jiem vai tre\u0161o valstu vai tre\u0161o teritoriju nodok\u013ca maks\u0101t\u0101jiem, kas neveic saimniecisko darb\u012bbu iek\u0161zem\u0113, nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 pakalpojums sa\u0146emts vai atl\u012bdz\u012bba par \u0161o pakalpojumu ir veikta avans\u0101.<\/em><\/p>\n<p>Attiec\u012bgi, ja par pakalpojumiem avansi tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101, \u0161\u012bs summas ir j\u0101iek\u013cauj PVN deklar\u0101cij\u0101 un PVN j\u0101apr\u0113\u0137ina revers\u0101 k\u0101rt\u012bb\u0101 tajos m\u0113ne\u0161os, kad samaksa tika veikta, proti, apr\u012bl\u012b un j\u016bnij\u0101, pat ja PVN r\u0113\u0137ini no Igaunijas uz\u0146\u0113muma netika sa\u0146emti. Sa\u0146emot p\u0113d\u0113jo r\u0113\u0137inu par atliku\u0161o summu, dar\u012bjums par \u0161o summu j\u0101nor\u0101da t\u0101 m\u0113ne\u0161a PVN deklar\u0101cij\u0101, kad pakalpojums tika sa\u0146emts.<\/p>\n<p>Gala PVN r\u0113\u0137ina izrakst\u012b\u0161anas jaut\u0101jum\u0101 ES dal\u012bbvalstu prakse var at\u0161\u0137irties \u2013 da\u017e\u0101s dal\u012bbvalst\u012bs ir pras\u012bba izrakst\u012bt \u201cgala\u201d r\u0113\u0137inu par visu sniegt\u0101 pakalpojuma summu, savuk\u0101rt cit\u0101s ir noteikts, ka PVN r\u0113\u0137ins j\u0101izraksta noteiktu dienu laik\u0101 ar\u012b par sa\u0146emtu avansu, pat ja pakalpojums v\u0113l nav sniegts. Piem\u0113ram, atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p131\" target=\"_blank\" rel=\"noopener\">131.panta<\/a>\u00a02.da\u013cai Latvij\u0101 PVN r\u0113\u0137ins par sniegtu pakalpojumu vai sa\u0146emtu avansu, ja pakalpojuma snieg\u0161anas vieta nosak\u0101ma p\u0113c PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p19_1\" target=\"_blank\" rel=\"noopener\">19.<sup>1<\/sup>panta<\/a>, j\u0101izraksta ne v\u0113l\u0101k k\u0101 l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 15.datumam p\u0113c m\u0113ne\u0161a, kur\u0101 veikts dar\u012bjums vai sa\u0146emts avanss. Tom\u0113r, lai noskaidrotu, k\u0101da ir r\u0113\u0137inu izrakst\u012b\u0161anas k\u0101rt\u012bba par sniegtu pakalpojumu Latvijas uz\u0146\u0113mumam, ieteicams p\u0101rrun\u0101t to ar Igaunijas sadarb\u012bbas partneri, noskaidrojot, kad un cik dienu laik\u0101 j\u0101izraksta PVN r\u0113\u0137ins par avansiem un sniegtajiem pakalpojumiem citas ES dal\u012bbvalsts sabiedr\u012bbai, un pieprasot korekti izrakst\u012btus r\u0113\u0137inus.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-ka-pvn-deklaracija-noradit-samaksatos-avansus\/30126\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uz\u0146\u0113muma m\u0101jas lapu izstr\u0101d\u0101 Igaunij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums. Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101?..<\/p>\n","protected":false},"author":10,"featured_media":38596,"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-40444","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 samaks\u0101tos avansus? | COBALT<\/title>\n<meta name=\"description\" content=\"Uz\u0146\u0113muma m\u0101jas lapu izstr\u0101d\u0101 Igaunij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums. Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101? Vai ir j\u0101sa\u0146em gala r\u0113\u0137ins, kad pakalpojums tiek izpild\u012bts?Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu Igaunijas uz\u0146\u0113mums iev\u0113ro Igaunijas normat\u012bvos aktus, kas ir saska\u0146oti ar\u00a0direkt\u012bvu 2006\/112\/EK\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu. Ta\u010du atsevi\u0161\u0137as nianses ir atst\u0101tas Eiropas Savien\u012bbas (ES) dal\u012bbvalstu kompetenc\u0113, piem\u0113ram, PVN r\u0113\u0137inu izrakst\u012b\u0161ana specifiskos gad\u012bjumos.Attiec\u012bb\u0101 uz samaks\u0101to avansu uzr\u0101d\u012b\u0161anu Latvijas PVN deklar\u0101cij\u0101 un PVN apr\u0113\u0137in\u0101\u0161anu par sa\u0146emtajiem pakalpojumiem, iev\u0113rojama Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0122.panta\u00a01.da\u013ca, kur\u0101 noteikts, ka\u00a0nodokli par sa\u0146emtajiem pakalpojumiem, kuru snieg\u0161anas vieta saska\u0146\u0101 ar \u0161o likumu ir iek\u0161zeme un kuri sa\u0146emti no citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jiem vai tre\u0161o valstu vai tre\u0161o teritoriju nodok\u013ca maks\u0101t\u0101jiem, kas neveic saimniecisko darb\u012bbu iek\u0161zem\u0113, nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 pakalpojums sa\u0146emts vai atl\u012bdz\u012bba par \u0161o pakalpojumu ir veikta avans\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-pvn-deklaracija-noradit-samaksatos-avansus\/\" \/>\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 samaks\u0101tos avansus? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Uz\u0146\u0113muma m\u0101jas lapu izstr\u0101d\u0101 Igaunij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums. Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101? Vai ir j\u0101sa\u0146em gala r\u0113\u0137ins, kad pakalpojums tiek izpild\u012bts?Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu Igaunijas uz\u0146\u0113mums iev\u0113ro Igaunijas normat\u012bvos aktus, kas ir saska\u0146oti ar\u00a0direkt\u012bvu 2006\/112\/EK\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu. Ta\u010du atsevi\u0161\u0137as nianses ir atst\u0101tas Eiropas Savien\u012bbas (ES) dal\u012bbvalstu kompetenc\u0113, piem\u0113ram, PVN r\u0113\u0137inu izrakst\u012b\u0161ana specifiskos gad\u012bjumos.Attiec\u012bb\u0101 uz samaks\u0101to avansu uzr\u0101d\u012b\u0161anu Latvijas PVN deklar\u0101cij\u0101 un PVN apr\u0113\u0137in\u0101\u0161anu par sa\u0146emtajiem pakalpojumiem, iev\u0113rojama Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0122.panta\u00a01.da\u013ca, kur\u0101 noteikts, ka\u00a0nodokli par sa\u0146emtajiem pakalpojumiem, kuru snieg\u0161anas vieta saska\u0146\u0101 ar \u0161o likumu ir iek\u0161zeme un kuri sa\u0146emti no citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jiem vai tre\u0161o valstu vai tre\u0161o teritoriju nodok\u013ca maks\u0101t\u0101jiem, kas neveic saimniecisko darb\u012bbu iek\u0161zem\u0113, nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 pakalpojums sa\u0146emts vai atl\u012bdz\u012bba par \u0161o pakalpojumu ir veikta avans\u0101.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/\" \/>\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=\"2024-10-29T07:29:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1696\" \/>\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-pvn-deklaracija-noradit-samaksatos-avansus\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt samaks\u0101tos avansus?\",\"datePublished\":\"2024-10-29T07:29:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/\"},\"wordCount\":537,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/\",\"name\":\"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt samaks\u0101tos avansus? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-pvn-deklaracija-noradit-samaksatos-avansus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg\",\"datePublished\":\"2024-10-29T07:29:17+00:00\",\"description\":\"Uz\u0146\u0113muma m\u0101jas lapu izstr\u0101d\u0101 Igaunij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums. Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101? Vai ir j\u0101sa\u0146em gala r\u0113\u0137ins, kad pakalpojums tiek izpild\u012bts?Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu Igaunijas uz\u0146\u0113mums iev\u0113ro Igaunijas normat\u012bvos aktus, kas ir saska\u0146oti ar\u00a0direkt\u012bvu 2006\\\/112\\\/EK\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu. 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Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101? Vai ir j\u0101sa\u0146em gala r\u0113\u0137ins, kad pakalpojums tiek izpild\u012bts?Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu Igaunijas uz\u0146\u0113mums iev\u0113ro Igaunijas normat\u012bvos aktus, kas ir saska\u0146oti ar\u00a0direkt\u012bvu 2006\/112\/EK\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu. Ta\u010du atsevi\u0161\u0137as nianses ir atst\u0101tas Eiropas Savien\u012bbas (ES) dal\u012bbvalstu kompetenc\u0113, piem\u0113ram, PVN r\u0113\u0137inu izrakst\u012b\u0161ana specifiskos gad\u012bjumos.Attiec\u012bb\u0101 uz samaks\u0101to avansu uzr\u0101d\u012b\u0161anu Latvijas PVN deklar\u0101cij\u0101 un PVN apr\u0113\u0137in\u0101\u0161anu par sa\u0146emtajiem pakalpojumiem, iev\u0113rojama Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0122.panta\u00a01.da\u013ca, kur\u0101 noteikts, ka\u00a0nodokli par sa\u0146emtajiem pakalpojumiem, kuru snieg\u0161anas vieta saska\u0146\u0101 ar \u0161o likumu ir iek\u0161zeme un kuri sa\u0146emti no citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jiem vai tre\u0161o valstu vai tre\u0161o teritoriju nodok\u013ca maks\u0101t\u0101jiem, kas neveic saimniecisko darb\u012bbu iek\u0161zem\u0113, nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 pakalpojums sa\u0146emts vai atl\u012bdz\u012bba par \u0161o pakalpojumu ir veikta avans\u0101.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-10-29T07:29:17+00:00","og_image":[{"width":2560,"height":1696,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/kelly-sikkema-1-rzl8bgbm-unsplash.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-pvn-deklaracija-noradit-samaksatos-avansus\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt samaks\u0101tos avansus?","datePublished":"2024-10-29T07:29:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/"},"wordCount":537,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/","name":"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt samaks\u0101tos avansus? | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg","datePublished":"2024-10-29T07:29:17+00:00","description":"Uz\u0146\u0113muma m\u0101jas lapu izstr\u0101d\u0101 Igaunij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums. Par pakalpojumu tika izrakst\u012bti divi avansa r\u0113\u0137ini, kas tika samaks\u0101ti apr\u012bl\u012b un j\u016bnij\u0101. P\u0113d\u0113jais r\u0113\u0137ins par atliku\u0161o summu tika ats\u016bt\u012bts, kad m\u0101jaslapa tika izstr\u0101d\u0101ta. Kad \u0161is pakalpojums j\u0101uzr\u0101da pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101? Vai ir j\u0101sa\u0146em gala r\u0113\u0137ins, kad pakalpojums tiek izpild\u012bts?Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu Igaunijas uz\u0146\u0113mums iev\u0113ro Igaunijas normat\u012bvos aktus, kas ir saska\u0146oti ar\u00a0direkt\u012bvu 2006\/112\/EK\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu. Ta\u010du atsevi\u0161\u0137as nianses ir atst\u0101tas Eiropas Savien\u012bbas (ES) dal\u012bbvalstu kompetenc\u0113, piem\u0113ram, PVN r\u0113\u0137inu izrakst\u012b\u0161ana specifiskos gad\u012bjumos.Attiec\u012bb\u0101 uz samaks\u0101to avansu uzr\u0101d\u012b\u0161anu Latvijas PVN deklar\u0101cij\u0101 un PVN apr\u0113\u0137in\u0101\u0161anu par sa\u0146emtajiem pakalpojumiem, iev\u0113rojama Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0122.panta\u00a01.da\u013ca, kur\u0101 noteikts, ka\u00a0nodokli par sa\u0146emtajiem pakalpojumiem, kuru snieg\u0161anas vieta saska\u0146\u0101 ar \u0161o likumu ir iek\u0161zeme un kuri sa\u0146emti no citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jiem vai tre\u0161o valstu vai tre\u0161o teritoriju nodok\u013ca maks\u0101t\u0101jiem, kas neveic saimniecisko darb\u012bbu iek\u0161zem\u0113, nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 pakalpojums sa\u0146emts vai atl\u012bdz\u012bba par \u0161o pakalpojumu ir veikta avans\u0101.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/kelly-sikkema-1-rzl8bgbm-unsplash.jpg","width":2560,"height":1696},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-pvn-deklaracija-noradit-samaksatos-avansus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"K\u0101 PVN deklar\u0101cij\u0101 nor\u0101d\u012bt samaks\u0101tos avansus?"}]},{"@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\/40444","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=40444"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/40444\/revisions"}],"predecessor-version":[{"id":40445,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/40444\/revisions\/40445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/38596"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=40444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=40444"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=40444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}