{"id":49351,"date":"2025-11-03T09:46:26","date_gmt":"2025-11-03T07:46:26","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=49351"},"modified":"2025-11-03T09:46:26","modified_gmt":"2025-11-03T07:46:26","slug":"reversais-pvn-gramatvediba-un-deklaracija","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/","title":{"rendered":"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101"},"content":{"rendered":"<p><strong>Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?<\/strong><\/p>\n<p>Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p124\" target=\"_blank\" rel=\"noopener\">124.panta<\/a>\u00a05.da\u013cu\u00a0<em>nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.<sup>1<\/sup>, 143.<sup>2<\/sup>, 143.<sup>3<\/sup>\u00a0un 143.<sup>4<\/sup>pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.<\/em><\/p>\n<p>Vienlaic\u012bgi PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p127\" target=\"_blank\" rel=\"noopener\">127.panta<\/a>\u00a01.da\u013ca nosaka,\u00a0<em>ja \u0161aj\u0101 likum\u0101 nav noteikts cit\u0101di, re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js izraksta nodok\u013ca r\u0113\u0137inu vai nodro\u0161ina, ka tre\u0161\u0101 persona vi\u0146a v\u0101rd\u0101 vai pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113js izraksta nodok\u013ca r\u0113\u0137inu par:<\/em><\/p>\n<ul class=\"chevronCircle\">\n<li><em>jebkur\u0101m veiktaj\u0101m pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem;<\/em><\/li>\n<li><em>avansa maks\u0101jumu, ko tas sa\u0146\u0113mis pirms veikt\u0101s pre\u010du pieg\u0101des vai pakalpojumu snieg\u0161anas, iz\u0146emot sa\u0146emto avansa maks\u0101jumu par pre\u010du pieg\u0101di Eiropas Savien\u012bbas teritorij\u0101;<\/em><\/li>\n<li><em>pre\u010du pieg\u0101d\u0113m, kas veiktas saska\u0146\u0101 ar \u0161\u0101 likuma 13.<sup>1<\/sup>panta 1.da\u013cu, iz\u0146emot gad\u012bjumus, kad pre\u010du pieg\u0101d\u0101t\u0101js izmanto \u0161\u0101 likuma 140.<sup>3<\/sup>pant\u0101 noteikto \u012bpa\u0161o nodok\u013ca re\u017e\u012bmu.<\/em><\/li>\n<\/ul>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p131\" target=\"_blank\" rel=\"noopener\">131.panta<\/a>\u00a01.da\u013ca nosaka, ka\u00a0<em>re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js izraksta nodok\u013ca r\u0113\u0137inu par veikto dar\u012bjumu ne v\u0113l\u0101k k\u0101 piecpadsmitaj\u0101 dien\u0101 no dar\u012bjuma br\u012b\u017ea vai avansa maks\u0101juma sa\u0146em\u0161anas br\u012b\u017ea, ja \u0161aj\u0101 pant\u0101 nav noteikts cit\u0101di.<\/em>\u00a0Sa\u0146emot avansa maks\u0101jumu, granulu pieg\u0101d\u0101t\u0101jam ir pien\u0101kums 15 dienu laik\u0101 izrakst\u012bt nodok\u013ca r\u0113\u0137inu un uzr\u0101d\u012bt sa\u0146emto avansu par dar\u012bjumu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) deklar\u0101cij\u0101, ar\u012b tad, ja preces v\u0113l nav pieg\u0101d\u0101t\u0101s. Sa\u0146emtais avanss j\u0101nor\u0101da PVN deklar\u0101cijas 41.<sup>1<\/sup>rind\u0101 un deklar\u0101cijas pielikum\u0101 PVN1 \u201cP\u0101rskats par priek\u0161nodok\u013ca un nodok\u013ca summ\u0101m, kas nor\u0101d\u012btas nodok\u013ca deklar\u0101cij\u0101 par taks\u0101cijas periodu\u201d 3.da\u013c\u0101 \u201cApr\u0113\u0137in\u0101tais nodoklis par pieg\u0101d\u0101taj\u0101m prec\u0113m un sniegtajiem pakalpojumiem\u201d.<\/p>\n<p>Savuk\u0101rt granulu sa\u0146\u0113m\u0113js, samaks\u0101jot avansu j\u016blij\u0101, apr\u0113\u0137in\u0101s par to PVN revers\u0101 k\u0101rt\u012bb\u0101 \u2013 uzr\u0101dot apr\u0113\u0137in\u0101to PVN summu PVN deklar\u0101cijas 52. un 62.rind\u0101, un dar\u012bjumu deklar\u0101cijas pielikuma PVN1 1.da\u013c\u0101 \u201cNodok\u013ca summas par iek\u0161zem\u0113 ieg\u0101d\u0101taj\u0101m prec\u0113m un sa\u0146emtajiem pakalpojumiem\u201d ar kodu R1.<\/p>\n<p>Gr\u0101matojot reverso PVN, svar\u012bgi ir tas, k\u0101 izveidota gr\u0101matved\u012bbas programma, proti, lai p\u0113c t\u0101s gr\u0101matojumiem tiktu korekti sagatavota ar\u012b PVN deklar\u0101cija. Parasti, lai gr\u0101matved\u012bbas programma iek\u013cautu reverso PVN taj\u0101 deklar\u0101cij\u0101, kur\u0101 tas ir j\u0101uzr\u0101da, proti, tad, kad avanss ir samaks\u0101ts (piem\u0113ram, j\u016blij\u0101), ar\u012b gr\u0101matved\u012bb\u0101 gr\u0101matojumi revers\u0101 PVN apr\u0113\u0137in\u0101\u0161anai un atskait\u012b\u0161anai j\u0101veic tad, kad avanss samaks\u0101ts (j\u016blij\u0101).<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-reversais-pvn-gramatvediba-un-deklaracija\/33516\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais..<\/p>\n","protected":false},"author":10,"featured_media":49361,"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-49351","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>Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101 | COBALT<\/title>\n<meta name=\"description\" content=\"Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0124.panta\u00a05.da\u013cu\u00a0nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.1, 143.2, 143.3\u00a0un 143.4pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.\" \/>\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\/reversais-pvn-gramatvediba-un-deklaracija\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101 | COBALT\" \/>\n<meta property=\"og:description\" content=\"Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0124.panta\u00a05.da\u013cu\u00a0nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.1, 143.2, 143.3\u00a0un 143.4pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-03T07:46:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/10\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1707\" \/>\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=\"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\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101\",\"datePublished\":\"2025-11-03T07:46:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/\"},\"wordCount\":583,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/\",\"name\":\"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101 | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg\",\"datePublished\":\"2025-11-03T07:46:26+00:00\",\"description\":\"Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0124.panta\u00a05.da\u013cu\u00a0nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.1, 143.2, 143.3\u00a0un 143.4pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg\",\"width\":1707,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/reversais-pvn-gramatvediba-un-deklaracija\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\",\"name\":\"COBALT\",\"description\":\"Top-tier law services in Estonia, Latvia and Lithuania\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\",\"name\":\"COBALT\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"width\":400,\"height\":116,\"caption\":\"COBALT\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CobaltLegal\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\",\"name\":\"L\u012bva Dumpe\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/author\\\/liva\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101 | COBALT","description":"Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0124.panta\u00a05.da\u013cu\u00a0nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.1, 143.2, 143.3\u00a0un 143.4pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.","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\/reversais-pvn-gramatvediba-un-deklaracija\/","og_locale":"lv_LV","og_type":"article","og_title":"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101 | COBALT","og_description":"Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0124.panta\u00a05.da\u013cu\u00a0nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.1, 143.2, 143.3\u00a0un 143.4pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2025-11-03T07:46:26+00:00","og_image":[{"width":1707,"height":2560,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/10\/pawel-czerwinski-z9jmuysjzgw-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\/reversais-pvn-gramatvediba-un-deklaracija\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101","datePublished":"2025-11-03T07:46:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/"},"wordCount":583,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/10\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/","name":"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101 | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/10\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg","datePublished":"2025-11-03T07:46:26+00:00","description":"Uz\u0146\u0113mums ir ieg\u0101d\u0101jies kurin\u0101m\u0101s granulas, kur\u0101m piem\u0113rots reversais pievienot\u0101s v\u0113rt\u012bbas nodoklis. Dar\u012bjums notiek starp Latvijas uz\u0146\u0113mumiem. Saska\u0146\u0101 ar avansa r\u0113\u0137inu 2025.gada 5.j\u016blij\u0101 veikts avansa maks\u0101jums. 2025.gada 18.septembr\u012b dar\u012bjuma partneris izraksta pavadz\u012bmi un pieg\u0101d\u0101 preci. Avansa r\u0113\u0137ins netiek iegr\u0101matots. Vai reversais PVN j\u0101gr\u0101mato taj\u0101 m\u0113nes\u012b, kad veikts avansa maks\u0101jums?Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0124.panta\u00a05.da\u013cu\u00a0nodokli par sa\u0146emtaj\u0101m prec\u0113m saska\u0146\u0101 ar \u0161\u0101 likuma 141., 143., 143.1, 143.2, 143.3\u00a0un 143.4pantu nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 sa\u0146emtas preces un sa\u0146emts nodok\u013ca r\u0113\u0137ins vai samaksa par pre\u010du pieg\u0101di veikta saska\u0146\u0101 ar nodok\u013ca r\u0113\u0137inu pirms pre\u010du sa\u0146em\u0161anas.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/10\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/10\/pawel-czerwinski-z9jmuysjzgw-unsplash.jpg","width":1707,"height":2560},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/reversais-pvn-gramatvediba-un-deklaracija\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Reversais PVN gr\u0101matved\u012bb\u0101 un deklar\u0101cij\u0101"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lv\/#website","url":"https:\/\/www.cobalt.legal\/lv\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lv\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lv\/","logo":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3","name":"L\u012bva Dumpe","url":"https:\/\/www.cobalt.legal\/lv\/author\/liva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/49351","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=49351"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/49351\/revisions"}],"predecessor-version":[{"id":49360,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/49351\/revisions\/49360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/49361"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=49351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=49351"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=49351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}