{"id":52029,"date":"2026-02-06T11:50:23","date_gmt":"2026-02-06T09:50:23","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=52029"},"modified":"2026-02-06T11:53:53","modified_gmt":"2026-02-06T09:53:53","slug":"pvn-piemerosana-darijumiem-interneta-veikalos","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/","title":{"rendered":"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos"},"content":{"rendered":"<p><strong>Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?<\/strong><\/p>\n<p>Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (<em>VAT in digital age<\/em>). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>K\u0101di PVN re\u017e\u012bmi pieejami<\/strong><\/span><\/h4>\n<p>Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u0161\u0101dus PVN re\u017e\u012bmus, kas darbojas Latvij\u0101 un ES:<\/p>\n<ul class=\"chevronCircle\">\n<li>OSS (<em>one stop shop<\/em>) re\u017e\u012bms\u00a0\u2013 PVN re\u0123istr\u0101cijai un PVN deklar\u0113\u0161anai par ES p\u0101rdotaj\u0101m prec\u0113m un pakalpojumiem pat\u0113r\u0113t\u0101jiem. Latvij\u0101 \u0161is re\u017e\u012bms ieviests 2021.gada 1.j\u016blij\u0101. OSS re\u017e\u012bms papla\u0161in\u0101ja MOSS (<em>mini one stop shop<\/em>) re\u017e\u012bmu, kas kop\u0161 2015.gada piem\u0113rojams elektronisko sakaru, apraides un elektroniski sniegtajiem pakalpojumiem. To var izmantot gan ES, gan \u0101rpus t\u0101s re\u0123istr\u0113ti p\u0101rdev\u0113ji, kas pieg\u0101d\u0101 preces vai pakalpojumus pat\u0113r\u0113t\u0101jiem ES, attiec\u012bgi sadalot tos\u00a0\u2013 ES OSS un \u0101rpus ES OSS;<\/li>\n<li>IOSS (<em>import one stop shop<\/em>) re\u017e\u012bms\u00a0\u2013 tre\u0161o valstu prec\u0113m, kuras ES pat\u0113r\u0113t\u0101jiem pieg\u0101d\u0101 gan ES, gan \u0101rpus t\u0101s re\u0123istr\u0113ti p\u0101rdev\u0113ji. Re\u017e\u012bms piem\u0113rojams prec\u0113m, kuru v\u0113rt\u012bba nep\u0101rsniedz 150\u00a0eiro. PVN piem\u0113ro ieg\u0101des br\u012bd\u012b, un \u0161o pre\u010du importam no tre\u0161aj\u0101m valst\u012bm vienk\u0101r\u0161o muitas proced\u016bru. ES valst\u012bs IOSS re\u017e\u012bms darbojas no 2021.gada 1.j\u016blija;<\/li>\n<li>mazo un vid\u0113jo uz\u0146\u0113mumu (MVU) re\u017e\u012bms\u00a0<strong>\u2013\u00a0<\/strong>\u013cauj MVU l\u012bdz kop\u0113jam apgroz\u012bjumam ES 100\u00a0000\u00a0eiro nere\u0123istr\u0113ties par PVN maks\u0101t\u0101ju. Re\u017e\u012bms ieviests 2025.gada 1.janv\u0101r\u012b.<\/li>\n<\/ul>\n<p>Latvij\u0101 no 2025.gada 1.j\u016blija darbojas ar\u012b \u012bpa\u0161ais PVN re\u0123istr\u0101cijas re\u017e\u012bms\u00a0\u2013 PVN re\u0123istr\u0101cija tikai pakalpojumu sa\u0146em\u0161anai un pre\u010du ieg\u0101dei no ES.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Re\u0123istr\u0113\u0161an\u0101s par PVN maks\u0101t\u0101ju<\/strong><\/span><\/h4>\n<p><strong>Sliek\u0161\u0146u kombin\u0113\u0161ana ar OSS<\/strong><\/p>\n<p>Latvijas Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un citu valstu PVN likumi paredz, ka nav pien\u0101kuma re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju, ja apgroz\u012bjums nesasniedz noteiktu slieksni. Piem\u0113ram, Latvij\u0101 nav j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju, ja apgroz\u012bjums Latvij\u0101 nesasniedz 50\u00a0000\u00a0eiro. MVU re\u017e\u012bms paredz, ka, tam piesakoties, var nere\u0123istr\u0113ties par PVN maks\u0101t\u0101ju ne Latvij\u0101, ne ar\u012b cit\u0101 ES dal\u012bbvalst\u012b, ja apgroz\u012bjums no p\u0101rdo\u0161anas \u0161aj\u0101 valst\u012b nep\u0101rsniedz t\u0101s viet\u0113jo re\u0123istr\u0113\u0161an\u0101s slieksni un kop\u0113jais apgroz\u012bjums vis\u0101s ES valst\u012bs (ieskaitot Latviju) nep\u0101rsniedz 100\u00a0000\u00a0eiro.<\/p>\n<p>E-komercijas noteikumi paredz, ka PVN piem\u0113rojams pirc\u0113ja valst\u012b, ja kop\u0113jais apgroz\u012bjums uz ES dal\u012bbvalst\u012bm sasniedz 10\u00a0000\u00a0eiro. \u0160\u0101d\u0101 gad\u012bjum\u0101 ir j\u0101re\u0123istr\u0113jas OSS re\u017e\u012bm\u0101 un j\u0101apr\u0113\u0137ina PVN par p\u0101rdo\u0161anas dar\u012bjumiem ES pirc\u0113jiem. Ta\u010du pien\u0101kumu maks\u0101t PVN par p\u0101rdo\u0161anas dar\u012bjumiem ES, izmantojot OSS re\u017e\u012bmu, var kombin\u0113t ar MVU re\u017e\u012bmu, un \u201cparast\u0101\u201d PVN re\u0123istr\u0101cija ES nav nepiecie\u0161ama.<\/p>\n<p><strong>Pre\u010du un pakalpojumu sa\u0146em\u0161ana<\/strong><\/p>\n<p>PVN likums l\u012bdz 2025.gada 30.j\u016bnijam paredz\u0113ja oblig\u0101tu pien\u0101kumu re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101, ja uz\u0146\u0113mums sa\u0146\u0113ma pakalpojumus no cit\u0101m valst\u012bm. Tas noz\u012bm\u0113ja, ka pat tad, ja apgroz\u012bjums Latvijas dar\u012bjumos nesasniedza 50\u00a0000\u00a0eiro, uz\u0146\u0113mumam pakalpojumu sa\u0146em\u0161anas d\u0113\u013c rad\u0101s pien\u0101kums re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju un maks\u0101t PVN par sa\u0146emtajiem pakalpojumiem. L\u012bdz ar to uz\u0146\u0113mumam bija pien\u0101kums maks\u0101t PVN ar\u012b par Latvij\u0101 p\u0101rdotaj\u0101m prec\u0113m.<\/p>\n<p>No 2025.gada 1.j\u016blija \u0161\u012b nepiln\u012bba ir nov\u0113rsta, ievie\u0161ot \u012bpa\u0161o PVN re\u0123istr\u0101ciju tikai pakalpojumu sa\u0146em\u0161anai un pre\u010du ieg\u0101d\u0113m no ES. PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p139_2\" target=\"_blank\" rel=\"noopener\">139.<sup>2<\/sup>panta<\/a>\u00a01.da\u013ca noteic, ka\u00a0<em>nere\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js vai citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101js, kur\u0161 izmanto PVN likuma<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p59\" target=\"_blank\" rel=\"noopener\">\u00a059.panta<\/a>\u00a01.da\u013c\u0101 noteikt\u0101s ties\u012bbas, re\u0123istr\u0113jas VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 t\u0101du pakalpojumu sa\u0146em\u0161anai, kuru snieg\u0161anas vietu nosaka saska\u0146\u0101 ar \u0161\u0101 likuma 19.panta 1.da\u013cu un kuri sa\u0146emti no citas dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101ja vai tre\u0161\u0101s valsts vai tre\u0161\u0101s teritorijas nodok\u013ca maks\u0101t\u0101ja, vai pre\u010du ieg\u0101dei ES teritorij\u0101 par atl\u012bdz\u012bbu<\/em>. PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p139_2\" target=\"_blank\" rel=\"noopener\">139.<sup>2<\/sup>panta\u00a0<\/a>4.da\u013ca noteic, ka \u012bpa\u0161\u0101 k\u0101rt\u012bb\u0101 re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js PVN valsts bud\u017eet\u0101 maks\u0101 tikai par sa\u0146emtajiem pakalpojumiem, kuru snieg\u0161anas vietu nosaka saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p19\" target=\"_blank\" rel=\"noopener\">19.panta<\/a>\u00a01.da\u013cu un kuri sa\u0146emti no citas ES dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101ja vai tre\u0161\u0101s valsts vai tre\u0161\u0101s teritorijas nodok\u013ca maks\u0101t\u0101ja, vai pre\u010du ieg\u0101di ES teritorij\u0101 par atl\u012bdz\u012bbu.<\/p>\n<p>\u0160\u0101da speci\u0101l\u0101 PVN re\u0123istr\u0101cija tikai pakalpojumu un pre\u010du ieg\u0101dei nav visp\u0101r\u0113j\u0101 PVN re\u0123istr\u0101cija, kas uzliek pien\u0101kumu maks\u0101t PVN ar\u012b par p\u0101rdotaj\u0101m prec\u0113m un pakalpojumiem, ja nav sasniegts PVN re\u0123istr\u0113\u0161an\u0101s slieksnis. J\u0101atceras, ka, re\u0123istr\u0113joties tikai pre\u010du un pakalpojumu sa\u0146em\u0161anai, uz\u0146\u0113mumam nav pien\u0101kuma maks\u0101t PVN par p\u0101rdotaj\u0101m prec\u0113m un sniegtajiem pakalpojumiem, k\u0101 ar\u012b nav ties\u012bbu atskait\u012bt priek\u0161nodokli par sa\u0146emtaj\u0101m prec\u0113m un pakalpojumiem. PVN \u0161\u0101d\u0101 gad\u012bjum\u0101 apr\u0113\u0137in\u0101ms, iesniedzot speci\u0101lu deklar\u0101ciju\u00a0\u2013 pazi\u0146ojumu par PVN samaksu\u00a0\u2013 un valsts bud\u017eet\u0101 iemaks\u0101jot PVN.<\/p>\n<p><strong>Piem\u0113rojamais PVN<\/strong><\/p>\n<p>Tirdzniec\u012bb\u0101 kl\u0101tienes veikal\u0101 PVN piem\u0113ro taj\u0101 valst\u012b, kur notiek pre\u010du vai pakalpojumu pieg\u0101de, proti, valst\u012b, kur atrodas kl\u0101tienes veikals. Savuk\u0101rt tirdzniec\u012bb\u0101 interneta veikalos ir j\u0101noskaidro, kur beidzas pre\u010du pieg\u0101de. Ja preces tiek nos\u016bt\u012btas uz cit\u0101m valst\u012bm, PVN piem\u0113ro valst\u012b, kur atrodas pirc\u0113js.<\/p>\n<p>Vienlaikus p\u0101rdev\u0113jam j\u0101iev\u0113ro gan Latvijas noteikumi PVN piem\u0113ro\u0161anai un re\u0123istr\u0113\u0161anai par PVN maks\u0101t\u0101ju, gan ar\u012b to valstu noteikumi, kur\u0101 atrodas pirc\u0113js. Ja pirc\u0113js ir ES dal\u012bbvalst\u012b, piem\u0113rojami re\u017e\u012bmi interneta tirdzniec\u012bbai, kas darbojas vis\u0101 ES. Savuk\u0101rt, ja pirc\u0113js ir \u0101rpus ES, piem\u0113ram, \u0160veic\u0113, Norv\u0113\u0123ij\u0101, Amerikas Savienotaj\u0101s Valst\u012bs, Austr\u0101lij\u0101, j\u0101piem\u0113ro ar\u012b \u0161o valstu noteikumi.<\/p>\n<p><strong>Ja p\u0101rdod Latvijas pirc\u0113jiem<\/strong><\/p>\n<p>Ja preces un pakalpojumi tiek p\u0101rdoti pirc\u0113jiem Latvij\u0101, tiem piem\u0113rojama atbilsto\u0161a Latvijas PVN likme\u00a0\u2013 21%, 12% (piem\u0113ram, medikamentiem) vai 5% (piem\u0113ram, gr\u0101mat\u0101m).<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Latvijas interneta veikals p\u0101rdod Latvij\u0101 ra\u017eotu kosm\u0113tiku Latvijas pirc\u0113jiem. P\u0101rdodot preces l\u012bdz apgroz\u012bjumam 50\u00a0000\u00a0EUR, nerodas pien\u0101kums apr\u0113\u0137in\u0101t un samaks\u0101t PVN. Savuk\u0101rt, sasniedzot apgroz\u012bjumu 50\u00a0000\u00a0EUR, oblig\u0101ti ir j\u0101apr\u0113\u0137ina un j\u0101samaks\u0101 PVN par Latvij\u0101 p\u0101rdoto kosm\u0113tiku.<\/em><\/p>\n<p><strong>Ja p\u0101rdod ES pirc\u0113jiem<\/strong><\/p>\n<p>Ja pirc\u0113ji atrodas cit\u0101s ES dal\u012bbvalst\u012bs, tad, vis\u0101s ES dal\u012bbvalst\u012bs sasniedzot kop\u0113jo apgroz\u012bjumu \u00a010\u00a0000\u00a0eiro, p\u0101rdotaj\u0101m prec\u0113m vai sniegtajiem pakalpojumiem piem\u0113ro pirc\u0113ja valsts atbilsto\u0161o PVN likmi. PVN iekas\u0113 no pirc\u0113ja, un konkr\u0113t\u0101s pirc\u0113ja valsts bud\u017eet\u0101 to var samaks\u0101t divos veidos:<\/p>\n<ul class=\"chevronCircle\">\n<li>re\u0123istr\u0113joties OSS re\u017e\u012bmam\u00a0\u2013 iesniedzama speci\u0101l\u0101 OSS PVN deklar\u0101cija, kur\u0101 iesp\u0113jams deklar\u0113t visu ES dal\u012bbvalstu PVN, kas iekas\u0113jams par p\u0101rdotaj\u0101m prec\u0113m vai pakalpojumiem. OSS deklar\u0101cija ir pieejama Valsts ie\u0146\u0113mumu dienesta (VID) elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS). Iesniedzot \u0161o deklar\u0101ciju, PVN samaks\u0101jams Latvijas valsts bud\u017eet\u0101 vienotaj\u0101 nodok\u013cu kont\u0101, un VID sadal\u012bs samaks\u0101to PVN t\u0101m ES dal\u012bbvalst\u012bm, uz kur\u0101m attiecas iekas\u0113tais PVN, saska\u0146\u0101 ar iesniegto OSS deklar\u0101ciju;<\/li>\n<li>re\u0123istr\u0113joties katr\u0101 pirc\u0113ju atra\u0161an\u0101s valst\u012b visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101\u00a0\u2013 iesniedzama attiec\u012bg\u0101s valsts PVN deklar\u0101cija, un iekas\u0113tais PVN maks\u0101jams konkr\u0113t\u0101s valsts bud\u017eet\u0101, kur\u0101 tiek iesniegta PVN deklar\u0101cija.<\/li>\n<\/ul>\n<p>Liel\u0101k\u0101 da\u013ca uz\u0146\u0113mumu izv\u0113las pirmo variantu\u00a0\u2013 PVN maks\u0101\u0161anu, izmantojot OSS re\u017e\u012bmu un deklar\u0101ciju, jo re\u0123istr\u0101cija tiek veikta m\u012btnes valst\u012b ar saprotamu un pierastu komunik\u0101ciju un PVN deklar\u0113\u0161anas sist\u0113mu. Tom\u0113r ir uz\u0146\u0113mumi, kas joproj\u0101m re\u0123istr\u0113jas konkr\u0113taj\u0101 ES dal\u012bbvalst\u012b, kur atrodas to pirc\u0113ji, un PVN deklar\u0113 tie\u0161i tur, sniedzot t\u0101s valsts PVN deklar\u0101ciju.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Latvijas kosm\u0113tikas ra\u017eot\u0101js p\u0101rdod savu sara\u017eoto kosm\u0113tiku internet\u0101 ES pirc\u0113jiem Lietuv\u0101, Igaunij\u0101, V\u0101cij\u0101 un cit\u0101s valst\u012bs. Sasniedzot kop\u0113jo apgroz\u012bjumu 10\u00a0000\u00a0EUR vis\u0101s ES dal\u012bbvalst\u012bs, rodas pien\u0101kums apr\u0113\u0137in\u0101t un samaks\u0101t pirc\u0113ja valsts PVN. To var izdar\u012bt, re\u0123istr\u0113joties OSS re\u017e\u012bmam. Pat ja ra\u017eot\u0101js pre\u010du p\u0101rdo\u0161anai ES pirc\u0113jiem izmanto gan savu m\u0101jaslapu, gan ar\u012b elektronisko platformu, tam visi p\u0101rdo\u0161anas dar\u012bjumi ar ES pirc\u0113jiem j\u0101deklar\u0113 OSS deklar\u0101cij\u0101.<\/em><\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Latvijas kosm\u0113tikas ra\u017eot\u0101js izmanto elektronisko platformu, lai tirgotu savu sara\u017eoto produkciju pirc\u0113jiem ES. Kop\u0113jais apgroz\u012bjums nesasniedz 10\u00a0000\u00a0EUR, un tam nerodas pien\u0101kums ne re\u0123istr\u0113ties par PVN maks\u0101t\u0101ju Latvij\u0101, ne ar\u012b izmantot OSS re\u017e\u012bmu. Tom\u0113r uz\u0146\u0113mums no pre\u010du p\u0101rdo\u0161anas platformas sa\u0146em r\u0113\u0137inu, kas izrakst<\/em><em>\u012bts<\/em><em>\u00a0\u00a0<\/em><em>ar \u012arijas PVN numuru.<\/em><\/p>\n<p><em>L\u012bdz 2025.gada 1.j\u016blijam, sa\u0146emot pakalpojumus no citas ES dal\u012bbvalsts, bija j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju un j\u0101apr\u0113\u0137ina PVN par pakalpojumu neatkar\u012bgi no sa\u0146emto pakalpojumu summas. Tas noz\u012bm\u0113ja, ka, re\u0123istr\u0113joties par PVN maks\u0101t\u0101ju, ar\u012b p\u0101rdo\u0161anas dar\u012bjumiem Latvij\u0101 bija j\u0101apr\u0113\u0137ina PVN 21%, pat ja apgroz\u012bjums Latvij\u0101 nesasniedza 50\u00a0000\u00a0EUR.<\/em><\/p>\n<p><em>No 2025.gada 1.j\u016blija ir ieviesta \u012bpa\u0161a PVN re\u0123istr\u0101cija tikai pakalpojumu sa\u0146em\u0161anai, un t\u0101 nerada pien\u0101kumu maks\u0101t PVN par sniegtajiem pakalpojumiem. T\u0101d\u0113j\u0101di var re\u0123istr\u0113ties tikai \u0161ai pre\u010du un pakalpojumu sa\u0146em\u0161anai, apr\u0113\u0137in\u0101t PVN par sa\u0146emto platformas pakalpojumu, iesniedzot VID pazi\u0146ojumu par PVN samaksu. Re\u0123istr\u0113joties tikai pakalpojumu un pre\u010du sa\u0146em\u0161anai, nerodas pien\u0101kums apr\u0113\u0137in\u0101t PVN par pieg\u0101d\u0101taj\u0101m prec\u0113m un pakalpojumiem Latvij\u0101, ja nav sasniegts apgroz\u012bjums 50\u00a0000\u00a0EUR.<\/em><\/p>\n<p><strong>Ja p\u0101rdod pirc\u0113jiem \u0101rpus ES<\/strong><\/p>\n<p>Pirc\u0113jiem, kas re\u0123istr\u0113ti \u0101rpus ES, p\u0101rdo\u0161ana ir pakalpojumu un pre\u010du eksports, kuram Latvijas PVN nepiem\u0113ro, ja ir atbilsto\u0161i pier\u0101d\u012bjumi par eksportu. Tom\u0113r vienm\u0113r j\u0101p\u0101rbauda ar\u012b noteikumi un nosac\u012bjumi maks\u0101t t\u0101s valsts PVN, kur\u0101 atrodas preces vai pakalpojuma pirc\u0113ji.<\/p>\n<p>Piem\u0113ram, Apvienotaj\u0101 Karalist\u0113 \u0101rvalstu tirgot\u0101jam, kas p\u0101rdod preces Apvienot\u0101s Karalistes pirc\u0113jiem, j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam jau no pirm\u0101 dar\u012bjuma un par tur p\u0101rdotaj\u0101m prec\u0113m j\u0101apr\u0113\u0137ina Apvienot\u0101s Karalistes PVN.<\/p>\n<p>\u0160veic\u0113 kop\u0161 2025.gada PVN re\u0123istr\u0101cija e-komercijas uz\u0146\u0113mumiem ir oblig\u0101ta jau no pirm\u0101 p\u0101rdo\u0161anas dar\u012bjuma (iepriek\u0161 bija 100\u00a0000\u00a0\u0160veices franku gada apgroz\u012bjuma slieksnis). Pien\u0101kums iekas\u0113t un maks\u0101t \u0160veices PVN ir uzlikts ar\u012b elektroniskaj\u0101m platform\u0101m, kur\u0101s notiek tirdzniec\u012bba \u0160veices pat\u0113r\u0113t\u0101jiem.<\/p>\n<p>Norv\u0113\u0123ij\u0101 e-komercijas uz\u0146\u0113mumiem darbojas speci\u0101ls VOEC (<em>valued added tax on e-commerce<\/em>) re\u017e\u012bms, kas liek re\u0123istr\u0113ties VOEC sist\u0113m\u0101 un apr\u0113\u0137in\u0101t Norv\u0113\u0123ijas PVN p\u0101rdotaj\u0101m prec\u0113m, ja apgroz\u012bjums Norv\u0113\u0123ij\u0101 p\u0101rsniedz 50\u00a0000\u00a0Norv\u0113\u0123ijas kronas gad\u0101.<\/p>\n<p><strong>Ja p\u0101rdod pirc\u0113jiem \u0101rpus ES no tre\u0161aj\u0101m valst\u012bm<\/strong><\/p>\n<p>Ja klienti atrodas cit\u0101s ES dal\u012bbvalst\u012bs, bet preces tiek pieg\u0101d\u0101tas nevis no Latvijas, bet tie\u0161i no tre\u0161aj\u0101m valst\u012bm, piem\u0113ram, \u0136\u012bnas, ES noteikumi un PVN likums paredz, ka PVN par \u0161\u012bm prec\u0113m maks\u0101 p\u0101rdev\u0113js, turkl\u0101t\u00a0\u2013 jau pre\u010du p\u0101rdo\u0161anas, nevis pieg\u0101des br\u012bd\u012b. PVN ir maks\u0101jams no pirm\u0101 eiro, k\u0101 ar\u012b nesagaidot konkr\u0113tu apgroz\u012bjuma slieksni vai preces minim\u0101lo v\u0113rt\u012bbu. PVN maks\u0101\u0161anai j\u0101re\u0123istr\u0113jas IOSS re\u017e\u012bmam. To var izdar\u012bt Latvijas vai citas valsts EDS.<\/p>\n<p>IOSS re\u017e\u012bms piem\u0113rojams prec\u0113m ar v\u0113rt\u012bbu, kas maz\u0101ka par 150\u00a0eiro. Ja preces v\u0113rt\u012bba p\u0101rsniedz \u0161o summu, PVN samaksa par pre\u010du importu ir pa\u0161a pirc\u0113ja atbild\u012bba. ES \u0161o 150\u00a0eiro robe\u017ev\u0113rt\u012bbu pl\u0101no izsl\u0113gt, paredzot, ka pre\u010du p\u0101rdev\u0113js ir atbild\u012bgs par importa PVN samaksu neatkar\u012bgi no preces v\u0113rt\u012bbas.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Kad par PVN samaksu atbild platforma<\/strong><\/span><\/h4>\n<p>Interneta tirdzniec\u012bb\u0101 aktu\u0101ls ir ar\u012b jaut\u0101jums, k\u0101dos gad\u012bjumos par PVN samaksu ir atbild\u012bga elektronisk\u0101 platforma, kur\u0101 notiek pre\u010du un pakalpojumu tirdzniec\u012bba, piem\u0113ram, \u201cAmazon\u201d, \u201cEbay\u201d, \u201cEtsy\u201d, \u201cAirbnb\u201d, \u00a0nevis p\u0101rdev\u0113js.<\/p>\n<p>Elektroniskajai platformai pien\u0101kums apr\u0113\u0137in\u0101t PVN par platform\u0101 vai port\u0101l\u0101 p\u0101rdotaj\u0101m prec\u0113m un pakalpojumiem rodas tikai tad, ja t\u0101 veicina no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113tu pre\u010du t\u0101l\u0101kp\u0101rdo\u0161anu s\u016bt\u012bjumos, kuru paties\u0101 v\u0113rt\u012bba nep\u0101rsniedz 150\u00a0eiro, vai t\u0101da nodok\u013ca maks\u0101t\u0101ja, kas neveic saimniecisko darb\u012bbu ES, veikto pre\u010du pieg\u0101di ES personai, kura nav nodok\u013ca maks\u0101t\u0101ja.<\/p>\n<p>Gad\u012bjumos, ja preces ES pat\u0113r\u0113t\u0101jiem tiek pieg\u0101d\u0101tas, izmantojot elektronisko platformu, un \u0161\u012bs preces tiek s\u016bt\u012btas no \u0136\u012bnas, par PVN samaksu pre\u010du importam b\u016bs atbild\u012bga platforma. Parasti pati platforma re\u0123istr\u0113jas IOSS re\u017e\u012bmam un apr\u0113\u0137ina PVN par p\u0101rdotaj\u0101m prec\u0113m no tre\u0161aj\u0101m valst\u012bm.<\/p>\n<p>Savuk\u0101rt, ja Latvijas uz\u0146\u0113mums ES pirc\u0113jiem internet\u0101 p\u0101rdod savas Latvij\u0101 vai citviet ES ra\u017eotas preces, proti, nav pieg\u0101\u017eu no tre\u0161\u0101s valsts, par PVN apr\u0113\u0137in\u0101\u0161anu un samaksu vienm\u0113r atbild p\u0101rdev\u0113js. \u0160is nosac\u012bjums paliek sp\u0113k\u0101 ar\u012b tad, ja pre\u010du un pakalpojumu p\u0101rdo\u0161anai tiek izmantota elektronisk\u0101 platforma.<\/p>\n<p><strong>Piem\u0113rs<\/strong><\/p>\n<p><em>Interneta veikals ES pirc\u0113jiem Latvij\u0101, Lietuv\u0101, Igaunij\u0101, V\u0101cij\u0101 un cit\u0101s valst\u012bs p\u0101rdod preces internet\u0101\u00a0\u2013 sav\u0101 m\u0101jaslap\u0101 un platform\u0101. \u0160\u012bs preces ieved no \u0136\u012bnas un s\u016bta tie\u0161i pirc\u0113jam\u00a0\u2013 Latvij\u0101 t\u0101s neien\u0101k. Katra individu\u0101l\u0101 s\u016bt\u012bjuma pre\u010du v\u0113rt\u012bba nep\u0101rsniedz 150\u00a0EUR. Pre\u010du p\u0101rdo\u0161anai piem\u0113rojams pirc\u0113ja valsts PVN, kuru apr\u0113\u0137ina un deklar\u0113 jau p\u0101rdo\u0161anas br\u012bd\u012b. Pre\u010du p\u0101rdev\u0113js re\u0123istr\u0113jas IOSS re\u017e\u012bmam un apr\u0113\u0137ina PVN par sav\u0101 m\u0101jaslap\u0101 p\u0101rdotaj\u0101m prec\u0113m. Savuk\u0101rt par pre\u010du pieg\u0101d\u0113m no \u0136\u012bnas platform\u0101 PVN par p\u0101rdo\u0161anu apr\u0113\u0137in\u0101s p\u0101rdev\u0113js vai platforma.<\/em><\/p>\n<h4><span style=\"color: #9fffec;\"><strong>So\u013ci, uzs\u0101kot tirdzniec\u012bbu internet\u0101<\/strong><\/span><\/h4>\n<p>Uzs\u0101kot tirdzniec\u012bbu internet\u0101, ir b\u016btiski nov\u0113rt\u0113t gan piem\u0113rojamo PVN, proti, kuras valsts PVN likme un k\u0101d\u0101 apjom\u0101 piem\u0113rojama, gan citas izmaksas, kas ir saist\u012btas ar pre\u010du un pakalpojumu pied\u0101v\u0101\u0161anu internet\u0101. Svar\u012bgi:<\/p>\n<ul class=\"chevronCircle\">\n<li>noteikt savus p\u0101rdo\u0161anas scen\u0101rijus: vai p\u0101rdod fiziskas preces vai digit\u0101los pakalpojumus, no kurienes tiek pieg\u0101d\u0101tas preces\u00a0\u2013 no Latvijas, cit\u0101m ES dal\u012bbvalst\u012bm vai tre\u0161aj\u0101m valst\u012bm\u00a0\u2013, kas ir pirc\u0113ji un kur vi\u0146i atrodas, vai tiek p\u0101rsniegtas k\u0101das robe\u017ev\u0113rt\u012bbas un sliek\u0161\u0146i;<\/li>\n<li>izv\u0113l\u0113ties atbilsto\u0161\u0101ko PVN re\u017e\u012bmu: OSS, IOSS vai PVN re\u0123istr\u0101ciju katr\u0101 valst\u012b atsevi\u0161\u0137i;<\/li>\n<li>noteikt, vai nepiecie\u0161ama PVN re\u0123istr\u0101cija visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 vai pietiek ar re\u0123istr\u0101ciju tikai pre\u010du un pakalpojumu sa\u0146em\u0161anai, vai var un ir izdev\u012bgi izmantot MVU re\u017e\u012bmu, lai nere\u0123istr\u0113tos par PVN maks\u0101t\u0101ju cit\u0101s valst\u012bs;<\/li>\n<li>izv\u0113rt\u0113t, vai eso\u0161\u0101s uzskaites un gr\u0101matved\u012bbas programmas nodro\u0161ina inform\u0101ciju, kas nepiecie\u0161ama pareizai PVN piem\u0113ro\u0161anai,\u00a0\u2013 PVN likmei konkr\u0113taj\u0101 valst\u012b, t\u0101 iekas\u0113\u0161anai un samaksai;<\/li>\n<li>sekot l\u012bdzi ViDA att\u012bst\u012bbas un PVN piem\u0113ro\u0161anas un iekas\u0113\u0161anas izmai\u0146\u0101m.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi,..<\/p>\n","protected":false},"author":10,"featured_media":52033,"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-52029","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 piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos | COBALT<\/title>\n<meta name=\"description\" content=\"Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (VAT in digital age). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.\" \/>\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-piemerosana-darijumiem-interneta-veikalos\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos | COBALT\" \/>\n<meta property=\"og:description\" content=\"Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (VAT in digital age). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/\" \/>\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=\"2026-02-06T09:50:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-06T09:53:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/02\/getty-images-esuvleydriw-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\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\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos\",\"datePublished\":\"2026-02-06T09:50:23+00:00\",\"dateModified\":\"2026-02-06T09:53:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/\"},\"wordCount\":2931,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/getty-images-esuvleydriw-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/\",\"name\":\"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/getty-images-esuvleydriw-unsplash.jpg\",\"datePublished\":\"2026-02-06T09:50:23+00:00\",\"dateModified\":\"2026-02-06T09:53:53+00:00\",\"description\":\"Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (VAT in digital age). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/getty-images-esuvleydriw-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/getty-images-esuvleydriw-unsplash.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pvn-piemerosana-darijumiem-interneta-veikalos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos\"}]},{\"@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":"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos | COBALT","description":"Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (VAT in digital age). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.","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-piemerosana-darijumiem-interneta-veikalos\/","og_locale":"lv_LV","og_type":"article","og_title":"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos | COBALT","og_description":"Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (VAT in digital age). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2026-02-06T09:50:23+00:00","article_modified_time":"2026-02-06T09:53:53+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/02\/getty-images-esuvleydriw-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\/pvn-piemerosana-darijumiem-interneta-veikalos\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos","datePublished":"2026-02-06T09:50:23+00:00","dateModified":"2026-02-06T09:53:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/"},"wordCount":2931,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/02\/getty-images-esuvleydriw-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/","name":"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/02\/getty-images-esuvleydriw-unsplash.jpg","datePublished":"2026-02-06T09:50:23+00:00","dateModified":"2026-02-06T09:53:53+00:00","description":"Izmantojot tirdzniec\u012bbas platformas, uz\u0146\u0113mumi daudz viegl\u0101k var p\u0101rdot preces ne tikai Latvij\u0101 un Eiropas Savien\u012bb\u0101, bet vis\u0101 pasaul\u0113, savuk\u0101rt pirc\u0113jiem t\u0101 ir iesp\u0113ja ieg\u0101d\u0101ties preces un pakalpojumus no visas pasaules. Tom\u0113r neskaidr\u012bbas rodas ar pievienot\u0101s v\u0113rt\u012bbas nodokli \u2013 Latvijas uz\u0146\u0113mumi, kas p\u0101rdod preces un pakalpojumus internet\u0101, var izmantot \u010detrus da\u017e\u0101dus pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca re\u017e\u012bmus. Kuru re\u017e\u012bmu izv\u0113l\u0113ties?Lai at\u0161\u0137ir\u012bgas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anas d\u0113\u013c netiktu krop\u013cota konkurence starp Latvijas un \u0101rvalstu tirgot\u0101jiem un vienk\u0101r\u0161otu PVN piem\u0113ro\u0161anu un iekas\u0113\u0161anu e-komercij\u0101, izstr\u0101d\u0101ti PVN priek\u0161likumi e-komercijas regul\u0113\u0161anai Eiropas Savien\u012bb\u0101 (ES)\u00a0\u2013 ViDA (VAT in digital age). Atbilsto\u0161i tiem darbojas speci\u0101li re\u017e\u012bmi PVN re\u0123istr\u0101cijai un maks\u0101\u0161anai. Tie izmantojami pre\u010du un pakalpojumu tirdzniec\u012bbai internet\u0101 un atvieglo PVN apr\u0113\u0137in\u0101\u0161anu, maks\u0101\u0161anu un deklar\u0113\u0161anu.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/02\/getty-images-esuvleydriw-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/02\/getty-images-esuvleydriw-unsplash.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pvn-piemerosana-darijumiem-interneta-veikalos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"PVN piem\u0113ro\u0161ana dar\u012bjumiem interneta veikalos"}]},{"@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\/52029","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=52029"}],"version-history":[{"count":4,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/52029\/revisions"}],"predecessor-version":[{"id":52039,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/52029\/revisions\/52039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/52033"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=52029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=52029"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=52029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}