{"id":47274,"date":"2025-09-01T11:24:02","date_gmt":"2025-09-01T08:24:02","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=47274"},"modified":"2025-09-01T11:26:21","modified_gmt":"2025-09-01T08:26:21","slug":"ka-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis\/","title":{"rendered":"K\u0101 piem\u0113rot PVN, ja kokmateri\u0101lus transport\u0113 pirc\u0113js \u0101rvalst\u012bs?"},"content":{"rendered":"<p><strong>Latvijas uz\u0146\u0113mums \u201cA\u201d p\u0101rdod kokmateri\u0101lus Lietuvas uz\u0146\u0113mumam \u201cB\u201d par 10 000 eiro. Abi uz\u0146\u0113mumi ir re\u0123istr\u0113ti pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101ji katrs sav\u0101 valst\u012b. Kokmateri\u0101lus no Latvijas uz Lietuvu transport\u0113 uz\u0146\u0113mums \u201cB\u201d. Par pre\u010du p\u0101rvad\u0101jumu ir noform\u0113ta CMR pavadz\u012bme. Vai \u0161im dar\u012bjumam dr\u012bkst piem\u0113rot pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca 0% likmi? Vai Latvijas uz\u0146\u0113mumam ir j\u0101re\u0123istr\u0113jas par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101ju Lietuv\u0101? K\u0101 \u0161is dar\u012bjums j\u0101nor\u0101da nodok\u013ca deklar\u0101cij\u0101?<\/strong><\/p>\n<p>Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p43\" target=\"_blank\" rel=\"noopener\">\u00a043.panta<\/a>\u00a04.da\u013ca nosaka, ka\u00a0pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) 0% likmi piem\u0113ro pre\u010du pieg\u0101d\u0113m Eiropas Savien\u012bbas (ES) teritorij\u0101, ja tiek izpild\u012bti abi nosac\u012bjumi:<\/p>\n<ul>\n<li>pre\u010du transporta pavaddokumentos un nodok\u013cu r\u0113\u0137in\u0101 ir nor\u0101d\u012bts pre\u010du sa\u0146\u0113m\u0113ja dar\u012bjuma br\u012bd\u012b der\u012bgs citas ES dal\u012bbvalsts PVN numurs;<\/li>\n<li>preces ir nos\u016bt\u012btas vai transport\u0113tas\u00a0no iek\u0161zemes uz citu ES dal\u012bbvalsti un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie transporta pavaddokumenti.<\/li>\n<\/ul>\n<p>Ja abi \u0161ie nosac\u012bjumi tiek izpild\u012bti, Latvijas uz\u0146\u0113mumam \u201cA\u201d ir ties\u012bbas pre\u010du pieg\u0101dei ES teritorij\u0101 piem\u0113rot PVN 0%.<\/p>\n<p>Saska\u0146\u0101 ar PVN likuma<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p51\" target=\"_blank\" rel=\"noopener\">\u00a051.panta<\/a>\u00a06.da\u013cu dar\u012bjums ir oblig\u0101ti j\u0101deklar\u0113 PVN deklar\u0101cijas 45.rind\u0101 \u201cUz ES dal\u012bbvalst\u012bm pieg\u0101d\u0101t\u0101s preces, iz\u0146emot likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p42\" target=\"_blank\" rel=\"noopener\">42.panta<\/a>\u00a016.da\u013c\u0101 min\u0113t\u0101s preces\u201d un deklar\u0101cijas pielikum\u0101 PVN2 \u201cP\u0101rskats par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem Eiropas Savien\u012bbas teritorij\u0101\u201d.<\/p>\n<p>Latvijas uz\u0146\u0113mumam \u201cA\u201d \u0161\u0101da dar\u012bjuma d\u0113\u013c nav j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju Lietuv\u0101 \u2013 \u0161o dar\u012bjumu k\u0101 pre\u010du ieg\u0101di Lietuv\u0101 deklar\u0113s Lietuvas uz\u0146\u0113mums \u201cB\u201d.<\/p>\n<p>\u0145emot v\u0113r\u0101, ka pre\u010du transport\u0113\u0161anu organiz\u0113 Lietuvas uz\u0146\u0113mums \u201cB\u201d, Latvijas uz\u0146\u0113mumam j\u0101nodro\u0161ina dokumenti, kas apliecina pre\u010du transport\u0113\u0161anu. Saska\u0146\u0101 ar \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,\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX%3A02011R0282-20250414#art_45a\" target=\"_blank\" rel=\"noopener\">45.a panta<\/a>\u00a01.punkta b) apak\u0161punktu, gad\u012bjumos, kad par pre\u010du transport\u0113\u0161anu atbild\u012bgs ir pirc\u0113js, p\u0101rdev\u0113ja r\u012bc\u012bb\u0101 j\u0101b\u016bt \u0161\u0101diem dokumentiem:<\/p>\n<ul>\n<li>pirc\u0113ja rakstveida apliecin\u0101jumam, kas j\u0101sa\u0146em l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 10.datumam p\u0113c pieg\u0101des. Apliecin\u0101jum\u0101 j\u0101nor\u0101da, ka preces ir nos\u016bt\u012bjis vai transport\u0113jis pirc\u0113js vai tre\u0161\u0101 persona pirc\u0113ja v\u0101rd\u0101, tostarp j\u0101nor\u0101da ar\u012b pre\u010du galam\u0113r\u0137a ES dal\u012bbvalsts, ietverot \u0161\u0101du inform\u0101ciju:<\/li>\n<li>vismaz divi regulas 282\/2011\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX%3A02011R0282-20250414#art_45a\" target=\"_blank\" rel=\"noopener\">45.a panta<\/a>\u00a03.punkta a) apak\u0161punkt\u0101 min\u0113tie savstarp\u0113ji nesavienojami pier\u0101d\u012bjumi, ko izdevu\u0161as divas da\u017e\u0101das, viena no otras neatkar\u012bgas puses, p\u0101rdev\u0113ja un pirc\u0113ja puses, vai jebkuri no 3.punkta a) apak\u0161punkt\u0101 min\u0113tajiem pier\u0101d\u012bjumiem kop\u0101 ar jebkuru citu \u0161aj\u0101 pa\u0161\u0101 apak\u0161punkt\u0101 min\u0113tu savstarp\u0113ji nepretrun\u012bgu pier\u0101d\u012bjumu, kas apliecina pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu un ko izdevu\u0161as divas da\u017e\u0101das, viena no otras neatkar\u012bgas puses.\n<ul>\n<li>apliecin\u0101juma izsnieg\u0161anas datums;<\/li>\n<li>pirc\u0113ja nosaukums un adrese;<\/li>\n<li>pre\u010du daudzums un veids;<\/li>\n<li>pre\u010du sa\u0146em\u0161anas datums un vieta,<\/li>\n<li>personas identifik\u0101cijas dati, kas pie\u0146em preces pirc\u0113ja v\u0101rd\u0101;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Dokumenti, kas var tikt sniegti k\u0101 pier\u0101d\u012bjumi atbilsto\u0161i regulas 282\/2011\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX%3A02011R0282-20250414#art_45a\" target=\"_blank\" rel=\"noopener\">45.a panta<\/a>\u00a03.punktam, ir:<\/p>\n<ul>\n<li>dokumenti, kas attiecas uz pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu, piem\u0113ram, parakst\u012bts CMR dokuments vai pavadz\u012bme, konosaments, gaisa kravas fakt\u016bra vai pre\u010du p\u0101rvad\u0101t\u0101ja r\u0113\u0137ins;<\/li>\n<li>citi dokumenti:\n<ul>\n<li>apdro\u0161in\u0101\u0161anas polise, kas attiecas uz pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu, vai bankas dokumenti, kas pier\u0101da maks\u0101jumu par pre\u010du nos\u016bt\u012b\u0161anu vai transport\u0113\u0161anu;<\/li>\n<li>valsts sektora iest\u0101\u017eu (amatpersonu), piem\u0113ram, not\u0101ru, izsniegti ofici\u0101li dokumenti, kas apstiprina pre\u010du ieve\u0161anu galam\u0113r\u0137a ES dal\u012bbvalst\u012b;<\/li>\n<li>noliktavas tur\u0113t\u0101ja izsniegta fakt\u016bra galam\u0113r\u0137a dal\u012bbvalst\u012b, kas apstiprina pre\u010du glab\u0101\u0161anu min\u0113taj\u0101 dal\u012bbvalst\u012b.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Ja p\u0101rdev\u0113ja r\u012bc\u012bb\u0101 nav visu min\u0113to dokumentu, bet ir tikai CMR pavadz\u012bme, pre\u010du nos\u016bt\u012b\u0161anas pamato\u0161anai var izmantot ar\u012b citus dokumentus.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-ka-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis\/32914\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Latvijas uz\u0146\u0113mums \u201cA\u201d p\u0101rdod kokmateri\u0101lus Lietuvas uz\u0146\u0113mumam \u201cB\u201d par 10 000 eiro. Abi uz\u0146\u0113mumi ir re\u0123istr\u0113ti pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101ji katrs sav\u0101 valst\u012b. Kokmateri\u0101lus no Latvijas uz Lietuvu transport\u0113 uz\u0146\u0113mums \u201cB\u201d. Par pre\u010du p\u0101rvad\u0101jumu ir noform\u0113ta CMR pavadz\u012bme. Vai \u0161im..<\/p>\n","protected":false},"author":10,"featured_media":47275,"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-47274","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 piem\u0113rot PVN, ja kokmateri\u0101lus transport\u0113 pirc\u0113js \u0101rvalst\u012bs? | COBALT<\/title>\n<meta name=\"description\" content=\"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a043.panta\u00a04.da\u013ca nosaka, ka\u00a0pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) 0% likmi piem\u0113ro pre\u010du pieg\u0101d\u0113m Eiropas Savien\u012bbas (ES) teritorij\u0101, ja tiek izpild\u012bti abi nosac\u012bjumi:pre\u010du transporta pavaddokumentos un nodok\u013cu r\u0113\u0137in\u0101 ir nor\u0101d\u012bts pre\u010du sa\u0146\u0113m\u0113ja dar\u012bjuma br\u012bd\u012b der\u012bgs citas ES dal\u012bbvalsts PVN numurs;preces ir nos\u016bt\u012btas vai transport\u0113tas\u00a0no iek\u0161zemes uz citu ES dal\u012bbvalsti un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie transporta pavaddokumenti.Ja abi \u0161ie nosac\u012bjumi tiek izpild\u012bti, Latvijas uz\u0146\u0113mumam \u201cA\u201d ir ties\u012bbas pre\u010du pieg\u0101dei ES teritorij\u0101 piem\u0113rot PVN 0%.\" \/>\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-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u0101 piem\u0113rot PVN, ja kokmateri\u0101lus transport\u0113 pirc\u0113js \u0101rvalst\u012bs? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a043.panta\u00a04.da\u013ca nosaka, ka\u00a0pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) 0% likmi piem\u0113ro pre\u010du pieg\u0101d\u0113m Eiropas Savien\u012bbas (ES) teritorij\u0101, ja tiek izpild\u012bti abi nosac\u012bjumi:pre\u010du transporta pavaddokumentos un nodok\u013cu r\u0113\u0137in\u0101 ir nor\u0101d\u012bts pre\u010du sa\u0146\u0113m\u0113ja dar\u012bjuma br\u012bd\u012b der\u012bgs citas ES dal\u012bbvalsts PVN numurs;preces ir nos\u016bt\u012btas vai transport\u0113tas\u00a0no iek\u0161zemes uz citu ES dal\u012bbvalsti un to apliecina pre\u010du pieg\u0101d\u0101t\u0101ja r\u012bc\u012bb\u0101 eso\u0161ie transporta pavaddokumenti.Ja abi \u0161ie nosac\u012bjumi tiek izpild\u012bti, Latvijas uz\u0146\u0113mumam \u201cA\u201d ir ties\u012bbas pre\u010du pieg\u0101dei ES teritorij\u0101 piem\u0113rot PVN 0%.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis\/\" \/>\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=\"2025-09-01T08:24:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-01T08:26:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/09\/pandav-tank-88-kbszbuec-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\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=\"3 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-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-piemerot-pvn-ja-kokmaterialus-transporte-pircejs-arvalstis\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"K\u0101 piem\u0113rot PVN, ja kokmateri\u0101lus 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