{"id":45417,"date":"2025-05-19T15:29:32","date_gmt":"2025-05-19T12:29:32","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=45417"},"modified":"2025-05-19T15:29:32","modified_gmt":"2025-05-19T12:29:32","slug":"pvn-slieksna-noteiksanas-principi","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-slieksna-noteiksanas-principi\/","title":{"rendered":"PVN sliek\u0161\u0146a noteik\u0161anas principi"},"content":{"rendered":"<p><strong>2025. gada 1. janv\u0101r\u012b l\u012bdz ar citiem groz\u012bjumiem Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums) st\u0101j\u0101s sp\u0113k\u0101 b\u016btiskas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) re\u0123istr\u0101cijas\u00a0 sliek\u0161\u0146a noteik\u0161an\u0101. Lai gan groz\u012bjumi \u0161\u0137iet minim\u0101li, tiem ir b\u016btiska ietekme gan uz uz\u0146\u0113mumiem, gan fiziskaj\u0101m person\u0101m, kas veic saimniecisko darb\u012bbu, tostarp ar\u012b uz tiem, kuriem l\u012bdz \u0161im PVN maks\u0101\u0161ana nebija aktu\u0101la.<\/strong><\/p>\n<p>Svar\u012bg\u0101kais iemesls PVN sliek\u0161\u0146a noteik\u0161anas principu mai\u0146ai ir vienotu noteikumu ievie\u0161ana mazo un vid\u0113jo uz\u0146\u0113mumu re\u017e\u012bma piem\u0113ro\u0161anai Eiropas Savien\u012bb\u0101 (ES). Tom\u0113r \u0161\u012bs izmai\u0146as b\u016btiski ietekm\u0113 ar\u012b tos uz\u0146\u0113mumus, kas nedarbojas un nepl\u0101no darboties \u0161aj\u0101 re\u017e\u012bm\u0101 un kuru dar\u012bjumi notiek tikai Latvijas teritorij\u0101.<\/p>\n<p>Groz\u012bjumi PVN re\u0123istr\u0101cijas sliek\u0161\u0146a noteik\u0161an\u0101 vienlaikus nodro\u0161ina ar\u012b PVN likuma atbilst\u012bbu direkt\u012bvai 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva): PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p59\" target=\"_blank\" rel=\"noopener\">59.panta<\/a>\u00a02.da\u013ca tiek saska\u0146ota ar PVN direkt\u012bvas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2006\/112\/oj\/?locale=LV#d1e7476-1-1\" target=\"_blank\" rel=\"noopener\">288.pantu<\/a>, kura norma l\u012bdz \u0161im Latvijas PVN likum\u0101 netika korekti p\u0101r\u0146emta. Tas ir ar\u012b b\u016btisks Valsts ie\u0146\u0113mumu dienesta (VID) arguments, k\u0101d\u0113\u013c, v\u0113rt\u0113jot nepiecie\u0161am\u012bbu re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju jau 2025.gad\u0101, j\u0101\u0146em v\u0113r\u0101 ar\u012b 2024.gada apgroz\u012bjums.<\/p>\n<p><strong>PVN\u00a0<\/strong><strong>sliek\u0161\u0146a<\/strong><strong>\u00a0apr\u0113\u0137ins<\/strong><\/p>\n<p>Saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p59\" target=\"_blank\" rel=\"noopener\">59.panta<\/a>\u00a01.da\u013cu no 2025.gada 1.janv\u0101ra PVN re\u0123istr\u0101cijas slieksnis ir 50\u00a0000\u00a0eiro kalend\u0101r\u0101 gada ietvaros. Tas noz\u012bm\u0113, ka uz\u0146\u0113m\u0113jiem j\u0101seko l\u012bdzi apgroz\u012bjumam konkr\u0113t\u0101 kalend\u0101raj\u0101 gad\u0101, nevis jebkur\u0101 12 m\u0113ne\u0161u period\u0101, k\u0101 tas bija l\u012bdz 2025.gadam.<\/p>\n<p>PVN slieksni veido \u0161\u0101di dar\u012bjumi:<\/p>\n<ul class=\"chevronCircle\">\n<li>ar PVN apliekamo pre\u010du pieg\u0101\u017eu un pakalpojumu v\u0113rt\u012bba (visi dar\u012bjumi, kas apliekami ar PVN);<\/li>\n<li>ar PVN neapliekamie dar\u012bjumi \u2013 PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p52\" target=\"_blank\" rel=\"noopener\">52.panta<\/a>\u00a01.da\u013cas 20., 21., 22., 24., 25. un 26.punkt\u0101 min\u0113tie.<\/li>\n<\/ul>\n<p>Ar PVN neapliekamie dar\u012bjumi l\u012bdz 2025.gadam netika ieskait\u012bti PVN re\u0123istr\u0101cijas slieksn\u012b. \u0160ajos dar\u012bjumos ietilpst tikai atsevi\u0161\u0137i neapliekami dar\u012bjumi:<\/p>\n<ul class=\"chevronCircle\">\n<li>apdro\u0161in\u0101\u0161anas un p\u0101rapdro\u0161in\u0101\u0161anas pakalpojumi\u00a0\u2013 piem\u0113ram, apdro\u0161in\u0101\u0161anas pr\u0113mijas;<\/li>\n<li>finan\u0161u un nekustam\u0101 \u012bpa\u0161uma dar\u012bjumi\u00a0\u2013 piem\u0113ram, aizdevumu procenti vai nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana;<\/li>\n<li>ieguld\u012bjumu fondu un apdro\u0161in\u0101\u0161anas sabiedr\u012bbu p\u0101rvald\u012b\u0161anas pakalpojumi;<\/li>\n<li>dz\u012bvojamo telpu \u012bres pakalpojumi\u00a0\u2013 piem\u0113ram, dz\u012bvok\u013cu \u012bres maksas, kas sa\u0146emtas no iedz\u012bvot\u0101jiem;<\/li>\n<li>atl\u012bdz\u012bbu par likumisk\u0101s zemes lieto\u0161anu \u2013 piem\u0113ram, piespiedu zemes nomas maksas.<\/li>\n<\/ul>\n<p>PVN sliek\u0161\u0146a apr\u0113\u0137in\u0101 neiek\u013cauj:<\/p>\n<ul class=\"chevronCircle\">\n<li>pamatl\u012bdzek\u013cu un nemateri\u0101lo ieguld\u012bjumu p\u0101rdo\u0161anas v\u0113rt\u012bbu\u00a0\u2013 piem\u0113ram, iek\u0101rtu vai automa\u0161\u012bnu p\u0101rdo\u0161ana;<\/li>\n<li>neapliekamos dar\u012bjumu v\u0113rt\u012bbu, ja tiem ir gad\u012bjuma raksturs un tie nep\u0101rprotami at\u0161\u0137iras no nodok\u013ca maks\u0101t\u0101ja veikt\u0101s saimniecisk\u0101s darb\u012bbas veida \u2013 piem\u0113ram, vienreiz\u0113ja nekustam\u0101 \u012bpa\u0161uma p\u0101rdo\u0161ana, kas nav saist\u012bta ar pamata uz\u0146\u0113m\u0113jdarb\u012bbu.<\/li>\n<\/ul>\n<p>Joproj\u0101m ir sp\u0113k\u0101 nosac\u012bjums \u2013 ja tiek veikti tikai ar PVN neapliekami dar\u012bjumi, re\u0123istr\u0101cija PVN maks\u0101t\u0101ju re\u0123istr\u0101 nav nepiecie\u0161ama.<\/p>\n<p><strong>Atlikt\u0101 re\u0123istr\u0101cija<\/strong><\/p>\n<p>Ja slieksnis 50\u00a0000\u00a0eiro nav p\u0101rsniegts vair\u0101k k\u0101 par 10%, PVN maks\u0101t\u0101js var atlikt re\u0123istr\u0101ciju l\u012bdz gada beig\u0101m.<\/p>\n<p>Termi\u0146i re\u0123istr\u0101cijas pieteikuma iesnieg\u0161anai:<\/p>\n<ul class=\"chevronCircle\">\n<li>p\u0101rsniedz 50\u00a0000\u00a0eiro, bet nep\u0101rsniedz 55\u00a0000\u00a0eiro \u2013 l\u012bdz 30.novembrim;<\/li>\n<li>p\u0101rsniedz 55\u00a0000\u00a0eiro \u2013 l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 15.datumam, kas seko m\u0113nesim, kur\u0101 ir p\u0101rsniegta 55 000 eiro v\u0113rt\u012bba;<\/li>\n<li>ja slieksnis, 50\u00a0000 eiro, p\u0101rsniegts decembr\u012b \u2013 l\u012bdz 31.decembrim.<\/li>\n<\/ul>\n<p><strong>Citi b\u016btiski nosac\u012bjumi<\/strong><\/p>\n<p>Ja iepriek\u0161\u0113j\u0101 kalend\u0101raj\u0101 gad\u0101 apgroz\u012bjums p\u0101rsniedz 50\u00a0000\u00a0eiro, personai visu n\u0101kamo gadu j\u0101b\u016bt PVN maks\u0101t\u0101jam.<\/p>\n<p>\u0160aj\u0101 gad\u0101 ar\u012b nevar izre\u0123istr\u0113ties no PVN maks\u0101t\u0101ju re\u0123istra p\u0113c personas iesnieguma, pat ja prognoz\u0113tais apgroz\u012bjums nesasniegs slieksni. Izre\u0123istr\u0113ties var\u0113s tikai tad, ja visa gada laik\u0101 dar\u012bjumu apjoms nep\u0101rsniegs 50\u00a0000\u00a0eiro.<\/p>\n<p><strong>P\u0101rejas periods<\/strong><\/p>\n<p>VID skaidro, ka nepiecie\u0161am\u012bba re\u0123istr\u0113ties PVN maks\u0101t\u0101ju re\u0123istr\u0101 no 2025.gada 1.janv\u0101ra tiek v\u0113rt\u0113ta, \u0146emot v\u0113r\u0101 2024.gad\u0101 veikto dar\u012bjumu apjomu. Atbilsto\u0161i PVN likuma p\u0101rejas noteikumu\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451#p-1396138\" target=\"_blank\" rel=\"noopener\">46.punktam<\/a>, ja 2024.gad\u0101 dar\u012bjumu apjoms p\u0101rsniedza 50\u00a0000\u00a0eiro atbilsto\u0161i 2025.gada noteikumiem par neapliekamo dar\u012bjumu iek\u013cau\u0161anu apgroz\u012bjum\u0101, uz\u0146\u0113mumam bija j\u0101iesniedz PVN re\u0123istr\u0101cijas iesniegums l\u012bdz 2025.gada 15.janv\u0101rim un j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju 2025.gad\u0101.<\/p>\n<p>Ja tas nav izdar\u012bts, uz\u0146\u0113mumam j\u0101maks\u0101 PVN no 2025.gada 1.janv\u0101ra, uzskatot, ka PVN jau ir iek\u013cauts no klientiem sa\u0146emtaj\u0101s summ\u0101s. \u0160\u012b norma b\u016btiski ietekm\u0113 tos, kuru saimniecisk\u0101 darb\u012bba p\u0101rsvar\u0101 ir ar PVN neapliekama, bet ir ar\u012b atsevi\u0161\u0137i ar PVN apliekami dar\u012bjumi.<\/p>\n<p><strong>Praktiski piem\u0113ri<\/strong><\/p>\n<p><strong>Piln\u012bb\u0101 apliekami dar\u012bjumi<\/strong><br \/>\nUz\u0146\u0113mumiem, kas veic dar\u012bjumus, kas saska\u0146\u0101 ar PVN likumu ir apliekami ar PVN, piem\u0113ram, iznom\u0101 komercplat\u012bbas, sniedz apsaimnieko\u0161anas pakalpojumus, p\u0101rdod preces Latvij\u0101, no 2025.gada main\u0101s tikai tas, ka dar\u012bjumu apjoms tiek v\u0113rt\u0113ts kalend\u0101r\u0101 gada, nevis 12 m\u0113ne\u0161u period\u0101. Ja kop\u0113jais apliekamo dar\u012bjumu apgroz\u012bjums sasniedz 50\u00a0000 eiro, uz\u0146\u0113mumam j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam.<\/p>\n<p>J\u0101atceras, ka joproj\u0101m saglab\u0101jas nosac\u012bjums \u2013 ja tiek veikti dar\u012bjumi ar cit\u0101m ES valst\u012bm (pre\u010du pieg\u0101de vai pakalpojumu snieg\u0161ana), re\u0123istr\u0101cija PVN re\u0123istr\u0101 ir oblig\u0101ta neatkar\u012bgi no dar\u012bjumu apjoma.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Ja \u0161\u016b\u0161anas uz\u0146\u0113mums p\u0101rdod ap\u0123\u0113rbus Latvij\u0101 30\u00a0000 eiro apm\u0113r\u0101, uz cit\u0101m ES valst\u012bm \u2013 20\u00a0000 eiro apm\u0113r\u0101, uz\u0146\u0113mumam j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam un j\u0101apr\u0113\u0137ina PVN par viet\u0113j\u0101m pieg\u0101d\u0113m. Pieg\u0101d\u0113m uz ES piem\u0113rojams 0% PVN, ja ir izpild\u012bti nosac\u012bjumi par ES pre\u010du pieg\u0101di.<\/em><\/p>\n<p><strong>Dar\u012bjumi ar nekustamajiem \u012bpa\u0161umiem<\/strong><br \/>\nUz\u0146\u0113mumam, kas veic ar\u012b dar\u012bjumus, kas saska\u0146\u0101 ar PVN likumu nav apliekami, j\u0101veic visu savu darb\u012bbu izv\u0113rt\u0113jums.<\/p>\n<p>Piem\u0113ram, uz\u0146\u0113mums ilgtermi\u0146\u0101 iz\u012br\u0113 nekustamos \u012bpa\u0161umus fiziskaj\u0101m person\u0101m (apgroz\u012bjums virs 50\u00a0000 eiro) un sniedz \u0161o dz\u012bvok\u013cu apsaimnieko\u0161anas un p\u0101rvald\u012b\u0161anas pakalpojumus (apgroz\u012bjums zem 50\u00a0000 eiro).<\/p>\n<p>Nekustam\u0101 \u012bpa\u0161uma \u012bre l\u012bdz 2025.gadam nebija pamats re\u0123istr\u0101cijai PVN maks\u0101t\u0101ju re\u0123istr\u0101, un \u0161os dar\u012bjumus neieskait\u012bja kop\u0113j\u0101 apgroz\u012bjum\u0101. 2024.gad\u0101 pie \u0161\u0101diem krit\u0113rijiem nebija j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam. Savuk\u0101rt no 2025.gada \u0161\u0101da dar\u012bjumu strukt\u016bra liek re\u0123istr\u0113ties un maks\u0101t PVN par apsaimnieko\u0161anas un p\u0101rvald\u012b\u0161anas pakalpojumiem, jo kop\u0113jais apliekamo un neapliekamo dar\u012bjumu apjoms p\u0101rsniedz 50\u00a0000 eiro. Ja re\u0123istr\u0101cija nav veikta, uz\u0146\u0113mumam j\u0101maks\u0101 PVN par apsaimnieko\u0161anas pakalpojumiem, s\u0101kot ar 2025.gada 1.janv\u0101ri, uzskatot, ka iekas\u0113t\u0101 apsaimnieko\u0161anas maksa ietver ar\u012b PVN.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Fizisk\u0101 persona iz\u012br\u0113 nekustamos \u012bpa\u0161umus fiziskaj\u0101m person\u0101m (neapliekams dar\u012bjums) un iznom\u0101 zemi juridiskaj\u0101m person\u0101m (apliekams dar\u012bjums), nesasniedzot 50\u00a0000 eiro apgroz\u012bjuma slieksni. Persona ir re\u0123istr\u0113jusies 10% iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca maks\u0101\u0161anas re\u017e\u012bm\u0101 (nere\u0123istr\u0113jama saimniecisk\u0101 darb\u012bba). Tom\u0113r gada laik\u0101 \u0161\u012b persona p\u0101rdod sev piedero\u0161as sabiedr\u012bbas da\u013cas par 100\u00a0000 eiro (neapliekams dar\u012bjums).<\/em><\/p>\n<p><em>Fiziskajai personai j\u0101v\u0113rt\u0113 visi t\u0101s dar\u012bjumi:<\/em><\/p>\n<ul class=\"chevronCircle\">\n<li><em>sniegtie \u012bres un nomas dar\u012bjumi un to apjoms;<\/em><\/li>\n<li><em>tas, vai p\u0101rdot\u0101s kapit\u0101la da\u013cas ir uzskat\u0101mas par gad\u012bjuma rakstura dar\u012bjumiem un vai t\u0101s nep\u0101rprotami at\u0161\u0137iras no pamatdarb\u012bbas.<\/em><\/li>\n<\/ul>\n<p><em>\u0145emot v\u0113r\u0101, ka fizisk\u0101s personas pamatdarb\u012bba ir nekustamo \u012bpa\u0161umu iz\u012br\u0113\u0161ana, tai piedero\u0161o uz\u0146\u0113muma kapit\u0101lda\u013cu p\u0101rdo\u0161ana uzskat\u0101ma par gad\u012bjuma rakstura dar\u012bjumu, kas netiek ieskait\u012bts personas kop\u0113j\u0101 ar PVN apliekamaj\u0101 apgroz\u012bjum\u0101. Attiec\u012bgi, v\u0113rt\u0113jot PVN re\u0123istr\u0101cijas slieksni, kapit\u0101lda\u013cu p\u0101rdo\u0161anas v\u0113rt\u012bbu neiek\u013cauj, un personai nav j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jai.<\/em><\/p>\n<p><em>Savuk\u0101rt \u0161\u0101d\u0101 pa\u0161\u0101 situ\u0101cij\u0101, ja fizisk\u0101s personas dar\u012bjumi \u2013 \u012bre fiziskaj\u0101m person\u0101m un noma juridiskaj\u0101m person\u0101m \u2013 p\u0101rsniedz 50\u00a0000 eiro, personai j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jai un j\u0101apr\u0113\u0137ina PVN par nomas pakalpojumiem juridiskaj\u0101m person\u0101m. Kapit\u0101lda\u013cu p\u0101rdo\u0161ana netiek aplikta ar PVN.<\/em><\/p>\n<p><strong>Finan\u0161u un apdro\u0161in\u0101\u0161anas pakalpojumi<\/strong><\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Apdro\u0161in\u0101t\u0101ja pamatdarb\u012bba ir apdro\u0161in\u0101\u0161anas pakalpojumu snieg\u0161ana. Apdro\u0161in\u0101t\u0101js p\u0101rdod pirms vair\u0101kiem gadiem ieg\u0101d\u0101tu apb\u016bves zemes gabalu par 200\u00a0000 eiro. T\u0101 k\u0101 apb\u016bves zemes p\u0101rdo\u0161ana ir netipiska pamatl\u012bdzek\u013cu p\u0101rdo\u0161ana un tai ir gad\u012bjuma raksturs, kas nep\u0101rprotami at\u0161\u0137iras no sabiedr\u012bbas pamatdarb\u012bbas veida, ie\u0146\u0113mumi no \u0161\u012b dar\u012bjuma nav iek\u013caujami PVN re\u0123istr\u0101cijas sliek\u0161\u0146a apr\u0113\u0137in\u0101, un apdro\u0161in\u0101t\u0101jam nav j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam.<\/em><\/p>\n<p>J\u0101atceras \u2013 lai ar\u012b re\u0123istr\u0101cija nav nepiecie\u0161ama, PVN likuma<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p34\" target=\"_blank\" rel=\"noopener\">\u00a034.panta<\/a>\u00a010.da\u013ca nosaka pien\u0101kumu apr\u0113\u0137in\u0101t PVN par apliekamu dar\u012bjumu par v\u0113rt\u012bbu, kas p\u0101rsniedz 55\u00a0000 eiro. Uzskat\u0101ms, ka PVN summa ir iek\u013cauta dar\u012bjuma v\u0113rt\u012bb\u0101.<\/p>\n<p><strong>Slieksn\u012b neiek\u013caujamie neapliekamie pakalpojumi<\/strong><\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Sporta biedr\u012bbas ie\u0146\u0113mumi no maksas par sporta nodarb\u012bb\u0101m kalend\u0101ra gad\u0101 ir 30\u00a0000 eiro. Biedr\u012bba ar\u012b iznom\u0101 savas telpas juridiskaj\u0101m person\u0101m, g\u016bstot ie\u0146\u0113mumus 20\u00a0000 eiro apm\u0113r\u0101.<\/em><\/p>\n<p><em>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p59\" target=\"_blank\" rel=\"noopener\">59.panta<\/a>\u00a02.da\u013cas 2.punkts neparedz 50\u00a0000 eiro slieksn\u012b iek\u013caut ar PVN neapliekamo maksu par sporta nodarb\u012bb\u0101m (tie nav PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p52\" target=\"_blank\" rel=\"noopener\">52.panta<\/a>\u00a01.da\u013cas 20., 21., 22., 24., 25. vai 26.punkt\u0101 min\u0113tie dar\u012bjumi), attiec\u012bgi \u0161ie neapliekamie dar\u012bjumi netiek iek\u013cauti PVN re\u0123istr\u0101cijas slieksn\u012b, un sporta biedr\u012bbai nav j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jai, neskatoties uz to, ka kop\u0113jais dar\u012bjumu apjoms sasniedz 50\u00a0000 eiro.<\/em><\/p>\n<p>Jaunie PVN sliek\u0161\u0146a noteik\u0161anas principi, kas st\u0101jas sp\u0113k\u0101 no 2025.gada 1.janv\u0101ra, ievie\u0161 b\u016btiskas izmai\u0146as uz\u0146\u0113m\u0113jdarb\u012bbas vid\u0113. \u0160\u012bs izmai\u0146as ir noz\u012bm\u012bgs solis pretim vienotai un p\u0101rskat\u0101mai nodok\u013cu sist\u0113mai ES, kas veicina god\u012bgu konkurenci un atvieglo uz\u0146\u0113m\u0113jdarb\u012bbas att\u012bst\u012bbu.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pvn-slieksna-noteiksanas-principi\/32040\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025. gada 1. janv\u0101r\u012b l\u012bdz ar citiem groz\u012bjumiem Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums) st\u0101j\u0101s sp\u0113k\u0101 b\u016btiskas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) re\u0123istr\u0101cijas\u00a0 sliek\u0161\u0146a noteik\u0161an\u0101. Lai gan groz\u012bjumi \u0161\u0137iet minim\u0101li, tiem ir b\u016btiska ietekme gan uz uz\u0146\u0113mumiem, gan fiziskaj\u0101m person\u0101m,..<\/p>\n","protected":false},"author":10,"featured_media":45419,"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-45417","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>PVN sliek\u0161\u0146a noteik\u0161anas principi | COBALT<\/title>\n<meta name=\"description\" content=\"2025. gada 1. janv\u0101r\u012b l\u012bdz ar citiem groz\u012bjumiem Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums) st\u0101j\u0101s sp\u0113k\u0101 b\u016btiskas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) re\u0123istr\u0101cijas\u00a0 sliek\u0161\u0146a noteik\u0161an\u0101. Lai gan groz\u012bjumi \u0161\u0137iet minim\u0101li, tiem ir b\u016btiska ietekme gan uz uz\u0146\u0113mumiem, gan fiziskaj\u0101m person\u0101m, kas veic saimniecisko darb\u012bbu, tostarp ar\u012b uz tiem, kuriem l\u012bdz \u0161im PVN maks\u0101\u0161ana nebija aktu\u0101la.Svar\u012bg\u0101kais iemesls PVN sliek\u0161\u0146a noteik\u0161anas principu mai\u0146ai ir vienotu noteikumu ievie\u0161ana mazo un vid\u0113jo uz\u0146\u0113mumu re\u017e\u012bma piem\u0113ro\u0161anai Eiropas Savien\u012bb\u0101 (ES). Tom\u0113r \u0161\u012bs izmai\u0146as b\u016btiski ietekm\u0113 ar\u012b tos uz\u0146\u0113mumus, kas nedarbojas un nepl\u0101no darboties \u0161aj\u0101 re\u017e\u012bm\u0101 un kuru dar\u012bjumi notiek tikai Latvijas teritorij\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\/pvn-slieksna-noteiksanas-principi\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PVN sliek\u0161\u0146a noteik\u0161anas principi | COBALT\" \/>\n<meta property=\"og:description\" content=\"2025. gada 1. janv\u0101r\u012b l\u012bdz ar citiem groz\u012bjumiem Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums) st\u0101j\u0101s sp\u0113k\u0101 b\u016btiskas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) re\u0123istr\u0101cijas\u00a0 sliek\u0161\u0146a noteik\u0161an\u0101. Lai gan groz\u012bjumi \u0161\u0137iet minim\u0101li, tiem ir b\u016btiska ietekme gan uz uz\u0146\u0113mumiem, gan fiziskaj\u0101m person\u0101m, kas veic saimniecisko darb\u012bbu, tostarp ar\u012b uz tiem, kuriem l\u012bdz \u0161im PVN maks\u0101\u0161ana nebija aktu\u0101la.Svar\u012bg\u0101kais iemesls PVN sliek\u0161\u0146a noteik\u0161anas principu mai\u0146ai ir vienotu noteikumu ievie\u0161ana mazo un vid\u0113jo uz\u0146\u0113mumu re\u017e\u012bma piem\u0113ro\u0161anai Eiropas Savien\u012bb\u0101 (ES). Tom\u0113r \u0161\u012bs izmai\u0146as b\u016btiski ietekm\u0113 ar\u012b tos uz\u0146\u0113mumus, kas nedarbojas un nepl\u0101no darboties \u0161aj\u0101 re\u017e\u012bm\u0101 un kuru dar\u012bjumi notiek tikai Latvijas teritorij\u0101.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-slieksna-noteiksanas-principi\/\" \/>\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=\"2025-05-19T12:29:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/05\/meritt-thomas-ig6neidry0i-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\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=\"6 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\\\/pvn-slieksna-noteiksanas-principi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"PVN sliek\u0161\u0146a noteik\u0161anas principi\",\"datePublished\":\"2025-05-19T12:29:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/\"},\"wordCount\":1803,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/meritt-thomas-ig6neidry0i-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/\",\"name\":\"PVN sliek\u0161\u0146a noteik\u0161anas principi | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-slieksna-noteiksanas-principi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/meritt-thomas-ig6neidry0i-unsplash.jpg\",\"datePublished\":\"2025-05-19T12:29:32+00:00\",\"description\":\"2025. gada 1. janv\u0101r\u012b l\u012bdz ar citiem groz\u012bjumiem Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums) st\u0101j\u0101s sp\u0113k\u0101 b\u016btiskas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) re\u0123istr\u0101cijas\u00a0 sliek\u0161\u0146a noteik\u0161an\u0101. 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Tom\u0113r \u0161\u012bs izmai\u0146as b\u016btiski ietekm\u0113 ar\u012b tos uz\u0146\u0113mumus, kas nedarbojas un nepl\u0101no darboties \u0161aj\u0101 re\u017e\u012bm\u0101 un kuru dar\u012bjumi notiek tikai Latvijas teritorij\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\/pvn-slieksna-noteiksanas-principi\/","og_locale":"lv_LV","og_type":"article","og_title":"PVN sliek\u0161\u0146a noteik\u0161anas principi | COBALT","og_description":"2025. gada 1. janv\u0101r\u012b l\u012bdz ar citiem groz\u012bjumiem Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 (PVN likums) st\u0101j\u0101s sp\u0113k\u0101 b\u016btiskas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) re\u0123istr\u0101cijas\u00a0 sliek\u0161\u0146a noteik\u0161an\u0101. Lai gan groz\u012bjumi \u0161\u0137iet minim\u0101li, tiem ir b\u016btiska ietekme gan uz uz\u0146\u0113mumiem, gan fiziskaj\u0101m person\u0101m, kas veic saimniecisko darb\u012bbu, tostarp ar\u012b uz tiem, kuriem l\u012bdz \u0161im PVN maks\u0101\u0161ana nebija aktu\u0101la.Svar\u012bg\u0101kais iemesls PVN sliek\u0161\u0146a noteik\u0161anas principu mai\u0146ai ir vienotu noteikumu ievie\u0161ana mazo un vid\u0113jo uz\u0146\u0113mumu re\u017e\u012bma piem\u0113ro\u0161anai Eiropas Savien\u012bb\u0101 (ES). 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