{"id":42975,"date":"2025-02-24T14:49:01","date_gmt":"2025-02-24T12:49:01","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=42975"},"modified":"2025-02-26T14:10:28","modified_gmt":"2025-02-26T12:10:28","slug":"pakalpojumu-sniegsanas-vieta-pvn-merkiem","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/","title":{"rendered":"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem"},"content":{"rendered":"<p><strong>Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.<\/strong><\/p>\n<p>PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:<\/p>\n<ul class=\"chevronCircle\">\n<li>pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;<\/li>\n<li>starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;<\/li>\n<li>izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;<\/li>\n<li>izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;<\/li>\n<li>pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.<\/li>\n<\/ul>\n<p><strong>Kl\u0101tienes pakalpojumi<\/strong><\/p>\n<p><strong>Ja tiek tirgotas bi\u013cetes<\/strong><\/p>\n<p>Kl\u0101tienes pakalpojumiem, kas saist\u012bti ar kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, ja uz tiem tiek tirgotas ieejas bi\u013cetes, neatkar\u012bgi no pakalpojuma sa\u0146\u0113m\u0113ja statusa (re\u0123istr\u0113ta vai nere\u0123istr\u0113ta PVN persona), snieg\u0161anas vieta ir pakalpojuma norises vieta. T\u0101 tas saglab\u0101jas ar\u012b \u0161ogad, 2025.gad\u0101, proti, ja tiek r\u012bkota kl\u0101tienes konference, te\u0101tra vai kino pas\u0101kums Latvij\u0101, uz kuru tiek tirgotas bi\u013cetes, neatkar\u012bgi no t\u0101, vai pas\u0101kuma organizators ir Latvijas vai \u0101rvalstu uz\u0146\u0113mums, un neatkar\u012bgi no t\u0101, vai maks\u0101t\u0101js par ieejas bi\u013ceti ir fiziska vai juridiska persona, PVN maks\u0101t\u0101js, pakalpojuma snieg\u0161anas vieta ir Latvija un par ieejas bi\u013cet\u0113m uz pas\u0101kumu Latvij\u0101 ir j\u0101maks\u0101 Latvijas PVN.<\/p>\n<p>Tas noz\u012bm\u0113, ka ar\u012b pas\u0101kuma r\u012bkot\u0101jam, ja tas ir \u0101rvalstu uz\u0146\u0113mums, j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju Latvij\u0101 pirms \u0161\u0101da pas\u0101kuma r\u012bko\u0161anas vai j\u0101izmanto OSS (<em>One Stop Shop<\/em>) re\u017e\u012bms, lai samaks\u0101tu Latvijas PVN par p\u0101rdotaj\u0101m bi\u013cet\u0113m.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Igaunijas uz\u0146\u0113mums Latvij\u0101 organiz\u0113 biznesa konferenci ar paz\u012bstamu lektoru uzst\u0101\u0161anos, uz kuru apmekl\u0113t\u0101jiem \u2013 fiziskaj\u0101m un juridiskaj\u0101m person\u0101m \u2012 tiek tirgotas ieejas bi\u013cetes. Igaunijas uz\u0146\u0113mumam pirms pas\u0101kuma ir j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju Latvij\u0101 vai OSS re\u017e\u012bmam un j\u0101apr\u0113\u0137ina Latvijas PVN par Latvij\u0101 p\u0101rdotaj\u0101m bi\u013cet\u0113m.<\/em><\/p>\n<p>Krit\u0113riju \u2013 PVN piem\u0113ro\u0161anu p\u0113c pakalpojuma norises vietas atkar\u012bb\u0101 no t\u0101, vai uz to tiek tirgotas ieejas bi\u013cetes \u2012, nosaka \u012bsteno\u0161anas regulas 282\/2011, ar ko nosaka \u012bsteno\u0161anas pas\u0101kumus direkt\u012bvai 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN regula)\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_impl\/2011\/282\/oj\/?locale=LV#d1e1285-1-1\" target=\"_blank\" rel=\"noopener\">32.pants,<\/a>\u00a0kur\u0161 savuk\u0101rt paskaidro direkt\u012bvas 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva)\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2006\/112\/oj\/?locale=LV#d1e2912-1-1\" target=\"_blank\" rel=\"noopener\">53.panta<\/a>\u00a0(ieviests ar PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p20\" target=\"_blank\" rel=\"noopener\">20.pantu<\/a>) piem\u0113ro\u0161anu: proti, pakalpojumi, kas saist\u012bti ar bi\u013ce\u0161u ieg\u0101di kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai l\u012bdz\u012bgiem pas\u0101kumiem, ietver t\u0101du pakalpojumu snieg\u0161anu, kuru b\u016btisk\u0101k\u0101 iez\u012bme ir ties\u012bbu pie\u0161\u0137ir\u0161ana apmekl\u0113t pas\u0101kumu apmai\u0146\u0101 pret bi\u013ceti vai samaksu, tostarp abon\u0113\u0161anu, sezonas bi\u013ceti vai periodisku maks\u0101jumu.<\/p>\n<p>\u012apa\u0161i tas attiecas uz ties\u012bb\u0101m apmekl\u0113t:<\/p>\n<ul class=\"chevronCircle\">\n<li>te\u0101tra, cirka u.\u00a0c. izr\u0101des, gadatirgus, izklaides parkus, koncertus, izst\u0101des un l\u012bdz\u012bgus kult\u016bras pas\u0101kumus;<\/li>\n<li>sporta pas\u0101kumus, piem\u0113ram, sac\u012bkstes vai sacens\u012bbas;<\/li>\n<li>izgl\u012bt\u012bbas un zin\u0101tnes pas\u0101kumus, piem\u0113ram, konferences un semin\u0101rus.<\/li>\n<\/ul>\n<p>T\u0101pat \u2013 p\u0113c pakalpojuma norises vietas \u2012 PVN piem\u0113ro ar\u012b papildpakalpojumiem, kurus sniedz atsevi\u0161\u0137i par samaksu \u0161\u0101da kl\u0101tienes pas\u0101kuma apmekl\u0113t\u0101jiem, piem\u0113ram, par garderobes vai tualetes izmanto\u0161anu.<\/p>\n<p><strong>Ja par dal\u012bbas maksu tiek izrakst\u012bts r\u0113\u0137ins<\/strong><\/p>\n<p>Ja uz kl\u0101tienes pas\u0101kumiem netiek tirgotas ieejas bi\u013cetes, bet, piem\u0113ram, tiek izrakst\u012bts r\u0113\u0137ins par dal\u012bbu \u0161\u0101d\u0101 pas\u0101kum\u0101, pakalpojuma snieg\u0161anas vieta ir pakalpojuma norises vieta tikai tad, ja pakalpojuma sa\u0146\u0113m\u0113ji nav ar PVN apliekamas personas.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Latvij\u0101 tiek r\u012bkota starptautiska kosm\u0113tikas un skaistumkop\u0161anas konference \u2013 izst\u0101de, kur\u0101 dal\u012bbniekiem ir j\u0101maks\u0101 dal\u012bbas maksa. Par dal\u012bbu konferenc\u0113 izrakst\u0101ms r\u0113\u0137ins, ja:<\/em><\/p>\n<ul class=\"chevronCircle\">\n<li><em>dal\u012bbnieks ir PVN maks\u0101t\u0101js \u2013 r\u0113\u0137ins j\u0101izraksta atbilsto\u0161i visp\u0101r\u012bgajiem PVN noteikumiem, t.\u00a0i., saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p19\" target=\"_blank\" rel=\"noopener\">19.panta<\/a>\u00a01.da\u013cu:<\/em>\n<ul class=\"angleRight\">\n<li><em>piem\u0113rojot PVN 21% likmi, ja dal\u012bbnieks ir Latvijas PVN maks\u0101t\u0101js;<\/em><\/li>\n<li><em>bez PVN (atsauce uz PVN apgriezto maks\u0101\u0161anas k\u0101rt\u012bbu), ja dal\u012bbnieks ir citas Eiropas Savien\u012bbas (ES) valsts PVN maks\u0101t\u0101js;<\/em><\/li>\n<\/ul>\n<\/li>\n<li><em>ja dal\u012bbnieks nav PVN maks\u0101t\u0101js \u2013 r\u0113\u0137ins j\u0101izraksta, piem\u0113rojot Latvijas PVN 21% likmi, jo konferences norises vieta ir Latvija.<\/em><\/li>\n<\/ul>\n<p><em>Vienlaic\u012bgi uz \u0161\u0101du konferenci-izst\u0101di var tikt tirgotas ar\u012b apmekl\u0113t\u0101ju bi\u013cetes, kuras savuk\u0101rt apliek saska\u0146\u0101 ar iepriek\u0161 aprakst\u012btajiem bi\u013ce\u0161u tirgo\u0161anas noteikumiem.\u00a0\u00a0<\/em><\/p>\n<p>Pas\u0101kumu r\u012bkot\u0101jiem, kas organiz\u0113 pas\u0101kumus cit\u0101s valst\u012bs, j\u0101r\u0113\u0137in\u0101s, ka l\u012bdz\u012bgi noteikumi par PVN apr\u0113\u0137in\u0101\u0161anu un re\u0123istr\u0113\u0161anos par PVN maks\u0101t\u0101ju b\u016bs ar\u012b cit\u0101s ES valst\u012bs un citviet.<\/p>\n<p>ES ietvaros pas\u0101kuma organiz\u0113\u0161anai var apsv\u0113rt da\u017e\u0101du vienk\u0101r\u0161oto re\u017e\u012bmu izmanto\u0161anu saimniecisk\u0101s darb\u012bbas organiz\u0113\u0161anai \u2013 OSS re\u017e\u012bmu, mazo un vid\u0113jo uz\u0146\u0113mumu re\u017e\u012bmu vai ar\u012b re\u0123istr\u0113ties visp\u0101r\u0113jam PVN re\u017e\u012bmam konkr\u0113taj\u0101 dal\u012bbvalsti, kur pas\u0101kums tiek organiz\u0113ts. Turkl\u0101t, ja ir v\u0113lme par \u0161\u0101da pas\u0101kuma r\u012bko\u0161anu atskait\u012bt ar\u012b priek\u0161nodokli konkr\u0113taj\u0101 valst\u012b (piem\u0113ram, par konferen\u010du z\u0101les, koncertz\u0101les, ar\u0113nas nomu, \u0113din\u0101\u0161anu u.c.), bez klasisk\u0101s PVN re\u0123istr\u0113\u0161an\u0101s cit\u0101 ES dal\u012bbvalst\u012b nevar\u0113s iztikt.<\/p>\n<p>Virtu\u0101lajiem pas\u0101kumiem PVN nepiem\u0113ro atkar\u012bb\u0101 no snieg\u0161anas vietas, bet gan vadoties no t\u0101, kas ir virtu\u0101l\u0101 straum\u0113\u0161anas pakalpojuma sa\u0146\u0113m\u0113js.<\/p>\n<p><strong>PVN r\u0113\u0137ins par bi\u013cet\u0113m<\/strong><\/p>\n<p>Attiec\u012bb\u0101 uz PVN r\u0113\u0137inu izrakst\u012b\u0161anu par pas\u0101kumu bi\u013cet\u0113m, Latvijas PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p129\" target=\"_blank\" rel=\"noopener\">129.panta<\/a>\u00a010.da\u013ca pie\u013cauj, ka atsevi\u0161\u0137s PVN r\u0113\u0137ins par bi\u013cetes tirdzniec\u012bbu nav j\u0101izraksta. Savuk\u0101rt saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p124\" target=\"_blank\" rel=\"noopener\">124.panta<\/a>\u00a03.da\u013cu PVN par bi\u013ceti, kuru p\u0101rdod pats pas\u0101kuma r\u012bkot\u0101js (ne starpnieks), ir nor\u0101d\u0101ms t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 attiec\u012bg\u0101 bi\u013cete p\u0101rdota lietot\u0101jam.<\/p>\n<p>PVN r\u0113\u0137ini par citiem pakalpojumiem izrakst\u0101mi visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p125\" target=\"_blank\" rel=\"noopener\">125.pantam<\/a>.<\/p>\n<p><strong>Virtu\u0101li straum\u0113tie pas\u0101kumi<\/strong><\/p>\n<p><strong>Main\u0101s PVN piem\u0113ro\u0161ana<\/strong><\/p>\n<p>L\u012bdz 2025.gadam ar\u012b virtu\u0101lie pakalpojumi bija apliekami t\u0101pat k\u0101 kl\u0101tienes pas\u0101kumi, bet no 2025.gada PVN direkt\u012bva un attiec\u012bgi ar\u012b PVN likums nosaka, ka virtu\u0101lajiem pas\u0101kumiem PVN nepiem\u0113ro atkar\u012bb\u0101 no snieg\u0161anas vietas, bet gan vadoties no t\u0101, kas ir virtu\u0101l\u0101 straum\u0113\u0161anas pakalpojuma sa\u0146\u0113m\u0113js. Proti, ja virtu\u0101l\u0101 pas\u0101kuma apmekl\u0113t\u0101js:<\/p>\n<ul class=\"chevronCircle\">\n<li>ir PVN maks\u0101t\u0101js \u2013 PVN piem\u0113ro\u0161ana ir pakalpojuma sa\u0146\u0113m\u0113ja juridisk\u0101 adrese (atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p19\" target=\"_blank\" rel=\"noopener\">19.panta<\/a>\u00a01.da\u013cai);<\/li>\n<li>nav PVN maks\u0101t\u0101js (piem\u0113ram, fizisk\u0101 persona) \u2013 PVN piem\u0113ro\u0161anas vieta ir \u0161\u012bs personas m\u012btnes vieta vai deklar\u0113t\u0101 dz\u012bvesvieta, vai, ja t\u0101das nav, \u2013past\u0101v\u012bg\u0101s uztur\u0113\u0161an\u0101s vieta.<\/li>\n<\/ul>\n<p>J\u0101piev\u0113r\u0161 ar\u012b uzman\u012bba, ka sniedzot virtu\u0101l\u0101s straum\u0113\u0161anas pakalpojumus ES pat\u0113r\u0113t\u0101jiem, nav piem\u0113rojams PVN dar\u012bjumu ES slieksnis \u2013 10\u00a0000\u00a0eiro, t\u0101 k\u0101 tas ir elektronisko sakaru, apraides un elektroniski sniegtajiem pakalpojumiem. Virtu\u0101li straum\u0113tajiem pas\u0101kumiem B2C (<em>Business to Customer<\/em>) segment\u0101 klienta dal\u012bbvalst\u012b PVN piem\u0113rojams no pirm\u0101 iekas\u0113t\u0101 eiro.<\/p>\n<p>K\u0101d\u0113\u013c tika main\u012bta k\u0101rt\u012bba? Kop\u0161 2019.gada Eiropas Savien\u012bbas Ties\u0101 (EST) tika izskat\u012btas divas noz\u012bm\u012bgas PVN lietas: 2019.gada 8.maija\u00a0<a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf;jsessionid=19ADC6F8511E95A0D65967603A1224B1?text=&amp;docid=213850&amp;pageIndex=0&amp;doclang=LV&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=3805105\" target=\"_blank\" rel=\"noopener\">lieta C-568\/17<\/a>\u00a0un 2023.gada 23.novembra lieta C-532\/22. \u0160ajos spriedumos tika skaidrots, k\u0101 b\u016btu j\u0101nosaka PVN par tie\u0161raid\u0113m \u2013 vai p\u0113c uz\u0146\u0113muma atra\u0161an\u0101s vietas vai klienta atra\u0161an\u0101s vietas, vai p\u0113c v\u0113l k\u0101diem citiem krit\u0113rijiem? PVN direkt\u012bva un dal\u012bbvalstu PVN likumi tika izstr\u0101d\u0101ti v\u0113l pirms tie\u0161raides un virtu\u0101lie pas\u0101kumi bija k\u013cuvu\u0161i pla\u0161i pieejami. Eiropas Komisija (EK) secin\u0101ja, ka eso\u0161ie pas\u0101kumu aplik\u0161anas noteikumi nav piln\u012bb\u0101 izmantojami virtu\u0101lu pakalpojumu snieg\u0161anas gad\u012bjumos un neatbilst to iecer\u0113tajai PVN piem\u0113ro\u0161anai.<\/p>\n<p>Attiec\u012bgi PVN virtu\u0101lajiem pas\u0101kumiem tiek piem\u0113rots p\u0113c t\u0101s likmes, kur\u0101 atrodas pat\u0113r\u0113t\u0101js, t\u0101pat k\u0101 tas ir ar elektroniski sniegtu pakalpojumu aplik\u0161anu ar PVN. \u0160\u0101da k\u0101rt\u012bba ar\u012b tuvina visp\u0101r\u0113jam EK m\u0113r\u0137im \u2013 preces un pakalpojumus ar PVN aplikt p\u0113c iesp\u0113jas tuv\u0101k to pat\u0113ri\u0146a vietai.<\/p>\n<p><strong>Pakalpojumi, kuriem nepiem\u0113ro PVN<\/strong><\/p>\n<p>Latvij\u0101 ir ar\u012b speci\u0101l\u0101s normas attiec\u012bb\u0101 uz kult\u016bras, izgl\u012bt\u012bbas un l\u012bdz\u012bgiem pakalpojumiem, kas tiek sniegti, neg\u016bstot pe\u013c\u0146u. Proti, t\u0101dus pakalpojumus k\u0101:<\/p>\n<ul class=\"chevronCircle\">\n<li>te\u0101tra un cirka izr\u0101des;<\/li>\n<li>koncertus;<\/li>\n<li>b\u0113rniem paredz\u0113tos sar\u012bkojumus, pa\u0161darb\u012bbas m\u0101kslas kolekt\u012bvu sar\u012bkojumus un labdar\u012bbas m\u0113r\u0137iem velt\u012btos sar\u012bkojumus;<\/li>\n<li>valsts atz\u012btu muzeju, bibliot\u0113ku, izst\u0101\u017eu, zoolo\u0123isko d\u0101rzu un bot\u0101nisko d\u0101rzu apmekl\u0113jumus un \u0161o instit\u016bciju r\u012bkotos kult\u016bras un kult\u016brizgl\u012bt\u012bbas pas\u0101kumus;<\/li>\n<li>bibliot\u0113kas kr\u0101jum\u0101 eso\u0161\u0101s inform\u0101cijas publiskas pieejam\u012bbas un izmanto\u0161anas nodro\u0161in\u0101\u0161anas pakalpojumus<\/li>\n<\/ul>\n<p>neapliek ar PVN, ja \u0161os pakalpojumus sniedz publiskas personas vai personas, kas nav publiskas, ar nosac\u012bjumu, ka sniedzot \u0161os pakalpojumus, sistem\u0101tiski netiek g\u016bta pe\u013c\u0146a. Ja pe\u013c\u0146a tiek g\u016bta, atbr\u012bvojumu piem\u0113ro gad\u012bjumos, kad g\u016bto pe\u013c\u0146u novirza vai iegulda \u0161o pakalpojumu snieg\u0161anas pilnveido\u0161anai.<\/p>\n<p>T\u0101pat attiec\u012bb\u0101 uz sporta pas\u0101kumiem kop\u0161 2024.gada 1.janv\u0101ra piem\u0113rojams atbr\u012bvojums dal\u012bbas maksai biedr\u012bbu un nodibin\u0101jumu organiz\u0113t\u0101s sporta sacens\u012bb\u0101s, kas notiek atbilsto\u0161i sporta jomu regul\u0113jo\u0161o normat\u012bvo aktu pras\u012bb\u0101m. Ar\u012b \u0161is atbr\u012bvojums ir ar nosac\u012bjumu, ka biedr\u012bba vai nodibin\u0101jums neg\u016bst papildu ien\u0101kumus no \u0161o sporta sacens\u012bbu organiz\u0113\u0161anas. Ja no sporta sacens\u012bbu organiz\u0113\u0161anas tom\u0113r tiek g\u016bti papildu ien\u0101kumi, atbr\u012bvojumu no nodok\u013ca piem\u0113ro gad\u012bjumos, kad \u0161ie papildu ien\u0101kumi tiek novirz\u012bti biedr\u012bbas vai nodibin\u0101juma m\u0113r\u0137iem sporta jom\u0101.<\/p>\n<p>Da\u017e\u0101di atbr\u012bvojumi ir ar\u012b izgl\u012bt\u012bbas pakalpojumiem.<\/p>\n<p>T\u0101tad piem\u0113rojot PVN, ir svar\u012bgs ar\u012b tas, k\u0101da veida saturs tiek straum\u0113ts vai k\u0101 dar\u012bts pieejams. Proti, ne tikai Latvij\u0101, bet ar\u012b cit\u0101s ES valst\u012bs kult\u016bras, sporta un izgl\u012bt\u012bbas pakalpojumiem var tik piem\u0113rots PVN atbr\u012bvojums. Savuk\u0101rt, ja tiek p\u0101rdots iepriek\u0161 ierakst\u012bts, lejupiel\u0101d\u0113jams vai p\u0113c piepras\u012bjuma pieejams saturs, \u0161\u0101du pakalpojumu var\u0113tu uzskat\u012bt par \u201celektroniski sniegtu pakalpojumu\u201d.<\/p>\n<p>Pakalpojumu sniedz\u0113jam vienm\u0113r j\u0101sp\u0113j nodro\u0161in\u0101t pier\u0101d\u012bjumus par klienta m\u012btnes, deklar\u0113to vai past\u0101v\u012bgo dz\u012bves vietu, it \u012bpa\u0161i, ja pakalpojumam netiek piem\u0113rots PVN.<\/p>\n<p><strong>Elektroniski sniegti pakalpojumi<\/strong><\/p>\n<p>No 2025.gada Latvij\u0101 ar\u012b attiec\u012bb\u0101 uz elektronisko sakaru, apraides un elektroniski sniegtiem pakalpojumiem ir preciz\u0113ti \u0161o pakalpojumu snieg\u0161anas vietas noteikumi. Vairs nav piem\u0113rojami \u201cpaties\u0101s izmanto\u0161anas vietas\u201d (<em>use and enjoyment<\/em>) noteikumi, lai noteiktu, vai pakalpojums uzskat\u0101ms par sniegtu ES vai \u0101rpus ES un attiec\u012bgi k\u0101ds PVN piem\u0113rojams.<\/p>\n<p>Elektronisko sakaru, apraides un elektroniski sniegtie pakalpojumi ir elektronisk\u0101 datu glab\u0101\u0161ana (piem\u0113ram, m\u0101ko\u0146glab\u0101\u0161ana), e-pasta pakalpojumi, dat\u0146u koplieto\u0161ana, interneta pakalpojumu sniedz\u0113ji, tie\u0161saistes sp\u0113les, tie\u0161saistes dal\u012bbas programmas, tostarp diskusiju forumi, programmat\u016bras licences, tostarp atjauno\u0161ana, abon\u0113\u0161anas pakalpojumi, telekomunik\u0101ciju pakalpojumi, gan fiks\u0113t\u0101s, gan mobil\u0101s l\u012bnijas, telev\u012bzijas un radio apraide, tirdzniec\u012bbas platformas piek\u013cuves maksa, video un m\u016bzikas lejupiel\u0101des, iepriek\u0161 ierakst\u012btu lekciju vai m\u0101c\u012bbu materi\u0101lu lejupiel\u0101des, t\u012bmek\u013ca mitin\u0101\u0161anas pakalpojumi.<\/p>\n<p>\u0160o pakalpojumu snieg\u0161anas vietu regul\u0113 tikai PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p27\" target=\"_blank\" rel=\"noopener\">27.pants<\/a>, kur\u0161 nosaka:\u00a0<em>Elektronisko sakaru, apraides un elektroniski sniegta pakalpojuma snieg\u0161anas vieta, ja tas sniegts personai, kura nav nodok\u013ca maks\u0101t\u0101js, ir \u0161\u012bs personas m\u012btnes vieta vai deklar\u0113t\u0101 dz\u012bvesvieta, bet, ja t\u0101das nav, \u2014 past\u0101v\u012bg\u0101s uztur\u0113\u0161an\u0101s vieta.<\/em><\/p>\n<p>T\u0101tad nav svar\u012bgi, kur \u0161ie pakalpojumi tiek pat\u0113r\u0113ti.<\/p>\n<p>Elektroniski sniegtajiem pakalpojumiem ir ar\u012b papildu nosac\u012bjums \u2013 ja kop\u0113j\u0101 sniegto pakalpojumu v\u0113rt\u012bba klientiem, kas nav re\u0123istr\u0113ti PVN maks\u0101t\u0101ji (B2C) uz ES valst\u012bm nep\u0101rsniedz 10\u00a0000\u00a0eiro, sniegtajiem pakalpojumiem piem\u0113ro Latvijas PVN, savuk\u0101rt, p\u0101rsniedzot 10\u00a0000\u00a0eiro slieksni \u2013 oblig\u0101ti j\u0101maks\u0101 klienta valsts PVN (PVN likuma\u00a0<a href=\"https:\/\/m.likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p27\" target=\"_blank\" rel=\"noopener\">27.panta<\/a>\u00a03. un 4.da\u013ca).<\/p>\n<p>Attiec\u012bgi, ja elektroniski sniegtie pakalpojumi tiek nodro\u0161in\u0101ti B2C klientiem uz cit\u0101m ES valst\u012bm, p\u0101rsniedzot kop\u0113jo apgroz\u012bjumu 10\u00a0000\u00a0eiro uz vis\u0101m ES valst\u012bm kop\u0101, tad t\u0101pat k\u0101 virtu\u0101lajiem pas\u0101kumiem, elektroniski sniegtajiem pakalpojumiem PVN piem\u0113ro, vadoties no t\u0101, vai klients ir vai nav PVN maks\u0101t\u0101js. Proti, sniedzot elektroniskus pakalpojumu, nav j\u0101analiz\u0113, kur pakalpojums tiek re\u0101li izmantots \u2013 ES vai \u0101rpus ES, ko, piem\u0113ram, elektroniski sniegtu pakalpojumu gad\u012bjum\u0101 ar\u012b ir gr\u016bti noteikt.<\/p>\n<p>Ar\u012b elektroniski sniegtajiem pakalpojumu sniedz\u0113jiem ir svar\u012bgi ieg\u016bt inform\u0101ciju par savu klientu \u2013 kur\u0101 valst\u012b tas ir re\u0123istr\u0113ts, vai tas ir PVN maks\u0101t\u0101js, PVN nere\u0123istr\u0113t\u0101m person\u0101m t\u0101 m\u012btnes, deklar\u0113to vai past\u0101v\u012bg\u0101s uztur\u0113\u0161an\u0101s vietu.<\/p>\n<p>Piem\u0113ram, sniedzot m\u0101ko\u0146pakalpojumu, kas kvalific\u0113jas k\u0101 elektroniski sniegts pakalpojums:<\/p>\n<ul class=\"chevronCircle\">\n<li>person\u0101m, kuras nav PVN maks\u0101t\u0101jas (B2C):\n<ul class=\"angleRight\">\n<li>PVN piem\u0113rojams Latvij\u0101, ja pakalpojumu sa\u0146\u0113m\u0113ji ir re\u0123istr\u0113ti ES, bet kop\u0113jais apgroz\u012bjums uz cit\u0101m ES valst\u012bm nep\u0101rsniedz 10\u00a0000\u00a0eiro;<\/li>\n<li>PVN piem\u0113rojams taj\u0101 valst\u012b, kur\u0101 ir \u0161\u012b klienta m\u012btnes, deklar\u0113t\u0101 vai past\u0101v\u012bg\u0101s uztur\u0113\u0161an\u0101s vieta \u2013 ja pakalpojuma sa\u0146\u0113m\u0113ji ir re\u0123istr\u0113ti ES un kop\u0113jais apgroz\u012bjums uz cit\u0101m ES valst\u012bm p\u0101rsniedz 10\u00a0000\u00a0eiro;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Attiec\u012bb\u0101 uz sniegtajiem pakalpojumiem ES klientiem, PVN ir maks\u0101jams, re\u0123istr\u0113joties par PVN maks\u0101t\u0101ju attiec\u012bgaj\u0101 valst\u012b vai re\u0123istr\u0113joties OSS re\u017e\u012bmam un maks\u0101jot klienta valsts PVN caur \u012bpa\u0161o OSS deklar\u0101ciju.<\/p>\n<ul class=\"chevronCircle\">\n<li>klientiem, kas ir re\u0123istr\u0113ti \u0101rpus ES, t.\u00a0s. tre\u0161aj\u0101s valst\u012bs, PVN Latvij\u0101 nav j\u0101apr\u0113\u0137ina. Tom\u0113r j\u0101painteres\u0113jas, vai elektronisko pakalpojumu snieg\u0161ana tre\u0161\u0101s valsts B2C klientiem neliek re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju \u0161aj\u0101 tre\u0161aj\u0101 valst\u012b. Piem\u0113ram, Apvienot\u0101 Karaliste noteikusi, ka sniedzot elektroniskos pakalpojumus vi\u0146u B2C klientiem, maks\u0101jams Apvienot\u0101s Karalistes PVN par vis\u0101m pieg\u0101d\u0113m.<\/li>\n<\/ul>\n<ul class=\"chevronCircle\">\n<li>person\u0101m, kuras ir PVN maks\u0101t\u0101ji \u2013 PVN piem\u0113ro pakalpojuma sa\u0146\u0113m\u0113ja valst\u012b, bet to apr\u0113\u0137in\u0101s pats pakalpojuma sa\u0146\u0113m\u0113js.<\/li>\n<\/ul>\n<p>J\u0101atceras, ka pakalpojumu sniedz\u0113jam vienm\u0113r j\u0101sp\u0113j nodro\u0161in\u0101t pier\u0101d\u012bjumus par klienta m\u012btnes, deklar\u0113to vai past\u0101v\u012bgo dz\u012bves vietu, it \u012bpa\u0161i, ja pakalpojumam netiek piem\u0113rots PVN.<\/p>\n<p><strong>Ar ko s\u0101kt?<\/strong><\/p>\n<p>Pirmk\u0101rt, virtu\u0101lo pakalpojumu organizatoriem un elektronisko pakalpojumu sniedz\u0113jiem j\u0101noskaidro, vai klients ir PVN maks\u0101t\u0101js vai ne. Ja pakalpojums tiek sniegts klientam, kas nav PVN maks\u0101t\u0101js (tipiski fiziskaj\u0101m person\u0101m), svar\u012bgi noskaidrot, kur\u0101 ES dal\u012bbvalst\u012b vai cit\u0101 \u0101rvalst\u012b ir vi\u0146a m\u012btnes vieta, deklar\u0113t\u0101 dz\u012bvesvieta vai past\u0101v\u012bg\u0101 uztur\u0113\u0161an\u0101s vieta.<\/p>\n<p>Klientam j\u0101piem\u0113ro PVN atbilsto\u0161i t\u0101 m\u012btnes vietas valstij (piem\u0113rojot attiec\u012bgo PVN likmi) vai j\u0101noskaidro iesp\u0113jamie atbr\u012bvojumi no PVN pakalpojuma snieg\u0161anas valst\u012b. T\u0101pat j\u0101pie\u0146em l\u0113mums, k\u0101 iekas\u0113tais PVN tiks samaks\u0101ts \u2013 tostarp izlemjot, vai ir nepiecie\u0161ams:<\/p>\n<ul class=\"chevronCircle\">\n<li>re\u0123istr\u0113ties \u0101rpus ES OSS re\u017e\u012bmam (uz\u0146\u0113mumiem \u0101rpus ES);<\/li>\n<li>re\u0123istr\u0113ties ES OSS re\u017e\u012bmam (ES uz\u0146\u0113mumiem);<\/li>\n<li>re\u0123istr\u0113ties k\u0101 PVN maks\u0101t\u0101jam taj\u0101 valst\u012b vai valst\u012bs, kur\u0101 atrodas pas\u0101kuma dal\u012bbnieks, un iesniegt PVN deklar\u0101ciju;<\/li>\n<li>izmantot mazo, vid\u0113jo uz\u0146\u0113mumu re\u017e\u012bmu.<\/li>\n<\/ul>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pakalpojumu-sniegsanas-vieta-pvn-merkiem\/31175\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s..<\/p>\n","protected":false},"author":10,"featured_media":42977,"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-42975","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>Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem | COBALT<\/title>\n<meta name=\"description\" content=\"Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.\" \/>\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\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem | COBALT\" \/>\n<meta property=\"og:description\" content=\"Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/\" \/>\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=\"2025-02-24T12:49:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-26T12:10:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/02\/brands-people-xq0vbucd-jo-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1774\" \/>\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=\"9 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\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem\",\"datePublished\":\"2025-02-24T12:49:01+00:00\",\"dateModified\":\"2025-02-26T12:10:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/\"},\"wordCount\":2900,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/brands-people-xq0vbucd-jo-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/\",\"name\":\"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/brands-people-xq0vbucd-jo-unsplash.jpg\",\"datePublished\":\"2025-02-24T12:49:01+00:00\",\"dateModified\":\"2025-02-26T12:10:28+00:00\",\"description\":\"Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/brands-people-xq0vbucd-jo-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/brands-people-xq0vbucd-jo-unsplash.jpg\",\"width\":2560,\"height\":1774},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem\"}]},{\"@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":"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem | COBALT","description":"Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.","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\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/","og_locale":"lv_LV","og_type":"article","og_title":"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem | COBALT","og_description":"Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2025-02-24T12:49:01+00:00","article_modified_time":"2025-02-26T12:10:28+00:00","og_image":[{"width":2560,"height":1774,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/02\/brands-people-xq0vbucd-jo-unsplash.jpg","type":"image\/jpeg"}],"author":"L\u012bva Dumpe","twitter_card":"summary_large_image","twitter_misc":{"Written by":"L\u012bva Dumpe","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem","datePublished":"2025-02-24T12:49:01+00:00","dateModified":"2025-02-26T12:10:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/"},"wordCount":2900,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/02\/brands-people-xq0vbucd-jo-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/","name":"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/02\/brands-people-xq0vbucd-jo-unsplash.jpg","datePublished":"2025-02-24T12:49:01+00:00","dateModified":"2025-02-26T12:10:28+00:00","description":"Pie\u0146emot groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums), no 2025.gada ir main\u012bti pakalpojumu snieg\u0161anas vietas noteikumi virtu\u0101li sniegtajiem kult\u016bras, m\u0101kslas, sporta, zin\u0101tnes, izgl\u012bt\u012bbas, izklaides vai citiem l\u012bdz\u012bga rakstura pas\u0101kumiem, k\u0101 ar\u012b elektroniski sniegtiem pakalpojumiem. Lai gan izmai\u0146as \u0161\u0137iet form\u0101las, t\u0101s b\u016btiski maina pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas k\u0101rt\u012bbu \u0161iem pakalpojumiem, ja tie tiek sniegti klientiem \u0101rpus Latvijas.PVN likuma izmai\u0146as attiec\u012bb\u0101 uz virtu\u0101lajiem pas\u0101kumiem un elektroniski sniegtajiem pakalpojumiem visvair\u0101k ietekm\u0113s:pas\u0101kumu, konferen\u010du, semin\u0101ru, koncertu, tostarp virtu\u0101lo, organizatorus;starptautisk\u0101s tirdzniec\u012bbas asoci\u0101cijas vai biedr\u012bbas, kas pied\u0101v\u0101 pas\u0101kumus virtu\u0101li;izgl\u012bt\u012bbas iest\u0101des, kas pied\u0101v\u0101 att\u0101lin\u0101tu dal\u012bbu lekcij\u0101s, semin\u0101ros, m\u0101c\u012bbu programm\u0101s;izpild\u012bt\u0101jus, m\u016bzi\u0137us vai lektorus, vai to p\u0101rst\u0101vjus, kas uzst\u0101jas virtu\u0101li vai pied\u0101v\u0101 lejupiel\u0101d\u0113t iepriek\u0161 sagatavotu saturu;pakalpojumu sniedz\u0113jus, kas par maksu pied\u0101v\u0101 savu saturu abonentiem, u.c.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/02\/brands-people-xq0vbucd-jo-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/02\/brands-people-xq0vbucd-jo-unsplash.jpg","width":2560,"height":1774},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pakalpojumu-sniegsanas-vieta-pvn-merkiem\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Pakalpojumu snieg\u0161anas vieta PVN m\u0113r\u0137iem"}]},{"@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\/42975","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=42975"}],"version-history":[{"count":2,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/42975\/revisions"}],"predecessor-version":[{"id":43051,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/42975\/revisions\/43051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/42977"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=42975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=42975"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=42975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}