{"id":54677,"date":"2026-04-17T13:11:33","date_gmt":"2026-04-17T10:11:33","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=54677"},"modified":"2026-04-17T13:20:47","modified_gmt":"2026-04-17T10:20:47","slug":"ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\/","title":{"rendered":"K\u0101 deklar\u0113t PVN, ja nav pre\u010du pieg\u0101des dokumenta?"},"content":{"rendered":"<p><strong>K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101 nor\u0101d\u012bt pre\u010du ieg\u0101di Eiropas Savien\u012bbas teritorij\u0101, ja pre\u010du pieg\u0101d\u0101t\u0101js neiesniedz (nevar iesniegt) pre\u010du transport\u0113\u0161anas dokumentus? Vai \u0161\u0101da pre\u010du ieg\u0101de ir j\u0101deklar\u0113? Uz\u0146\u0113muma r\u012bc\u012bba ir tikai r\u0113\u0137ins par pre\u010du pirk\u0161anu, preces pieg\u0101d\u0101 kurjers.<\/strong><\/p>\n<p>Pre\u010du ieg\u0101des transporta dokumentu esam\u012bbai nav iz\u0161\u0137iro\u0161as noz\u012bmes. Ja preces ir sa\u0146emtas, \u00a0par veikto ieg\u0101di ir apr\u0113\u0137in\u0101ms pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN), un pre\u010du ieg\u0101de ir uzr\u0101d\u0101ma PVN deklar\u0101cij\u0101.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Nodok\u013ca piem\u0113ro\u0161ana<\/strong><\/span><\/h4>\n<p>Pre\u010du ieg\u0101de no Eiropas Savien\u012bbas (ES) par atl\u012bdz\u012bbu ir ar PVN apliekams dar\u012bjums.<\/p>\n<p>Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums?version_date=01.01.2018#p16\" target=\"_blank\" rel=\"noopener\">16.pants<\/a>\u00a0nosaka pre\u010du ieg\u0101des ES teritorij\u0101 vietu. Proti, pre\u010du ieg\u0101des gad\u012bjum\u0101 pre\u010du ieg\u0101des vieta ir t\u0101 dal\u012bbvalsts, kur\u0101 preces atrodas br\u012bd\u012b, kad beidzas pre\u010du nos\u016bt\u012b\u0161ana vai transport\u0113\u0161ana pre\u010du sa\u0146\u0113m\u0113jam.<\/p>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums?version_date=01.01.2018#p16\" target=\"_blank\" rel=\"noopener\">16.panta<\/a>\u00a02.da\u013ca nosaka, ka\u00a0<em>vieta, kur veikta pre\u010du ieg\u0101de ES teritorij\u0101, ir iek\u0161zeme, ja preces nos\u016bta vai transport\u0113 no citas dal\u012bbvalsts uz iek\u0161zemi<\/em>. Savuk\u0101rt 3.da\u013c\u0101 teikts:\u00a0<em>par vietu, kur veikta pre\u010du ieg\u0101de ES teritorij\u0101, uzskata iek\u0161zemi, ja re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js, veicot pre\u010du ieg\u0101di ES teritorij\u0101, ir uzr\u0101d\u012bjis dar\u012bjuma br\u012bd\u012b der\u012bgu Valsts ie\u0146\u0113mumu dienesta pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101ja re\u0123istr\u0101cijas numuru, ja vien re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js, kur\u0161 ir veicis \u0161o ieg\u0101di, nepier\u0101da, ka nodoklis ir piem\u0113rots taj\u0101 dal\u012bbvalst\u012b, kur\u0101 beidzas pre\u010du nos\u016bt\u012b\u0161ana vai transport\u0113\u0161ana.<\/em><\/p>\n<p>No jaut\u0101juma saprotu, ka preces ir sa\u0146emtas Latvij\u0101, bet nav pieejami pre\u010du ieg\u0101des dokumenti. PVN likums, k\u0101 ar\u012b\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/ALL\/?uri=celex:32006L0112\" target=\"_blank\" rel=\"noopener\">direkt\u012bva 2006\/112\/EK<\/a>\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu neparedz nosac\u012bjumu, ka pre\u010du ieg\u0101de b\u016btu j\u0101pamato ar pre\u010du ieg\u0101des transporta dokumentiem; iz\u0161\u0137iro\u0161aais ir \u2013 kad tie\u0161i ir sa\u0146emtas preces, jo PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums?version_date=01.01.2018#p31\" target=\"_blank\" rel=\"noopener\">31.panta<\/a>\u00a04.da\u013ca nosaka, ka\u00a0<em>pre\u010du ieg\u0101de Eiropas Savien\u012bbas teritorij\u0101 ir notikusi tad, kad faktiski ir veikta pre\u010du ieg\u0101de, bet ne v\u0113l\u0101k par br\u012bdi, kad preces ir sa\u0146emtas.<\/em><\/p>\n<h4><span style=\"color: #9fffec;\"><strong>PVN deklar\u0101cija<\/strong><\/span><\/h4>\n<p>Atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums?version_date=01.01.2018#p121\" target=\"_blank\" rel=\"noopener\">121.panta\u00a0<\/a>1. un 2.da\u013cai PVN par pre\u010du ieg\u0101di ES teritorij\u0101 nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kad ir veikta pre\u010du ieg\u0101de ES teritorij\u0101 un izrakst\u012bts nodok\u013ca r\u0113\u0137ins. Ja PVN r\u0113\u0137ins nav izrakst\u012bts, apr\u0113\u0137in\u0101to nodokli nor\u0101da nodok\u013ca deklar\u0101cij\u0101 par n\u0101kamo taks\u0101cijas periodu p\u0113c pre\u010du ieg\u0101des ES teritorij\u0101.<\/p>\n<p>Attiec\u012bgi, sa\u0146emot preces no citas ES dal\u012bbvalsts, \u0161\u0101da pre\u010du ieg\u0101de ir j\u0101deklar\u0113 PVN deklar\u0101cij\u0101 taj\u0101 period\u0101, kad prece ir sa\u0146emta un sa\u0146emts PVN r\u0113\u0137ins, vai, ja r\u0113\u0137ins nav sa\u0146emts, v\u0113l\u0101kais n\u0101kamaj\u0101 PVN deklar\u0101cij\u0101 p\u0113c ieg\u0101des.<\/p>\n<p>Dar\u012bjums par pre\u010du ieg\u0101di ir j\u0101uzr\u0101da Latvijas PVN deklar\u0101cijas 50. (51., 51.1) rind\u0101, apr\u0113\u0137in\u0101tais PVN \u2013 55. (56., 56.1), 64. un 66.rind\u0101 (atkar\u012bb\u0101 cik liel\u0101 apm\u0113r\u0101 atskait\u0101ms priek\u0161nodoklis), k\u0101 ar\u012b pielikuma PVN 1 \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 II da\u013c\u0101 \u201cNodok\u013ca summas par prec\u0113m un pakalpojumiem, kas sa\u0146emti no Eiropas Savien\u012bbas dal\u012bbvalst\u012bm\u201d.<\/p>\n<p>Ar PVN apliekam\u0101 v\u0113rt\u012bba ir atl\u012bdz\u012bba par ieg\u0101d\u0101taj\u0101m prec\u0113m atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums?version_date=01.01.2018#p34\" target=\"_blank\" rel=\"noopener\">34.panta<\/a>\u00a05.da\u013cai.<\/p>\n<p>Pre\u010du ieg\u0101des transporta dokumentu esam\u012bbai nav iz\u0161\u0137iro\u0161as noz\u012bmes. Ja preces ir sa\u0146emtas, \u00a0par veikto ieg\u0101di ir apr\u0113\u0137in\u0101ms PVN, un pre\u010du ieg\u0101de ir uzr\u0101d\u0101ma PVN deklar\u0101cij\u0101. Tom\u0113r probl\u0113mas var rasties, ja k\u0101du iemeslu d\u0113\u013c VID ir pamats ap\u0161aub\u012bt, ka preces patie\u0161\u0101m tika sa\u0146emtas. \u0160\u0101d\u0101 gad\u012bjum\u0101 pre\u010du transport\u0113\u0161anas dokumentu neesam\u012bba b\u016bs papildu riska faktors. \u0160aj\u0101 gad\u012bjum\u0101 b\u016bs ar\u012b uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) risks \u2013 ja nav pier\u0101d\u0101ms, ka par preci samaks\u0101t\u0101 atl\u012bdz\u012bba ir saist\u012bta ar saimniecisko darb\u012bbu, par to apr\u0113\u0137in\u0101ms UIN k\u0101 ar saimniecisko darb\u012bbu nesaist\u012btiem uzdevumiem.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\/34861\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101 nor\u0101d\u012bt pre\u010du ieg\u0101di Eiropas Savien\u012bbas teritorij\u0101, ja pre\u010du pieg\u0101d\u0101t\u0101js neiesniedz (nevar iesniegt) pre\u010du transport\u0113\u0161anas dokumentus? Vai \u0161\u0101da pre\u010du ieg\u0101de ir j\u0101deklar\u0113? Uz\u0146\u0113muma r\u012bc\u012bba ir tikai r\u0113\u0137ins par pre\u010du pirk\u0161anu, preces pieg\u0101d\u0101 kurjers. Pre\u010du ieg\u0101des transporta..<\/p>\n","protected":false},"author":10,"featured_media":54678,"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-54677","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 deklar\u0113t PVN, ja nav pre\u010du pieg\u0101des dokumenta? | COBALT<\/title>\n<meta name=\"description\" content=\"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101 nor\u0101d\u012bt pre\u010du ieg\u0101di Eiropas Savien\u012bbas \u00a0teritorij\u0101, ja pre\u010du pieg\u0101d\u0101t\u0101js neiesniedz (nevar iesniegt) pre\u010du transport\u0113\u0161anas dokumentus? Vai \u0161\u0101da pre\u010du ieg\u0101de ir j\u0101deklar\u0113? Uz\u0146\u0113muma r\u012bc\u012bba ir tikai r\u0113\u0137ins par pre\u010du pirk\u0161anu, preces pieg\u0101d\u0101 kurjers.Pre\u010du ieg\u0101des transporta dokumentu esam\u012bbai nav iz\u0161\u0137iro\u0161as noz\u012bmes. Ja preces ir sa\u0146emtas, \u00a0par veikto ieg\u0101di ir apr\u0113\u0137in\u0101ms pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN), un pre\u010du ieg\u0101de ir uzr\u0101d\u0101ma PVN deklar\u0101cij\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\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u0101 deklar\u0113t PVN, ja nav pre\u010du pieg\u0101des dokumenta? | COBALT\" \/>\n<meta property=\"og:description\" content=\"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101 nor\u0101d\u012bt pre\u010du ieg\u0101di Eiropas Savien\u012bbas \u00a0teritorij\u0101, ja pre\u010du pieg\u0101d\u0101t\u0101js neiesniedz (nevar iesniegt) pre\u010du transport\u0113\u0161anas dokumentus? Vai \u0161\u0101da pre\u010du ieg\u0101de ir j\u0101deklar\u0113? Uz\u0146\u0113muma r\u012bc\u012bba ir tikai r\u0113\u0137ins par pre\u010du pirk\u0161anu, preces pieg\u0101d\u0101 kurjers.Pre\u010du ieg\u0101des transporta dokumentu esam\u012bbai nav iz\u0161\u0137iro\u0161as noz\u012bmes. Ja preces ir sa\u0146emtas, \u00a0par veikto ieg\u0101di ir apr\u0113\u0137in\u0101ms pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN), un pre\u010du ieg\u0101de ir uzr\u0101d\u0101ma PVN deklar\u0101cij\u0101.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\/\" \/>\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=\"2026-04-17T10:11:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-17T10:20:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/04\/aakash-dhage-xl9ddc2e8u-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1408\" \/>\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-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"K\u0101 deklar\u0113t PVN, ja nav pre\u010du pieg\u0101des dokumenta?\",\"datePublished\":\"2026-04-17T10:11:33+00:00\",\"dateModified\":\"2026-04-17T10:20:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/\"},\"wordCount\":798,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/aakash-dhage-xl9ddc2e8u-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/\",\"name\":\"K\u0101 deklar\u0113t PVN, ja nav pre\u010du pieg\u0101des dokumenta? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/ka-deklaret-pvn-ja-nav-precu-piegades-dokumenta\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/aakash-dhage-xl9ddc2e8u-unsplash.jpg\",\"datePublished\":\"2026-04-17T10:11:33+00:00\",\"dateModified\":\"2026-04-17T10:20:47+00:00\",\"description\":\"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101 nor\u0101d\u012bt pre\u010du ieg\u0101di Eiropas Savien\u012bbas \u00a0teritorij\u0101, ja pre\u010du pieg\u0101d\u0101t\u0101js neiesniedz (nevar iesniegt) pre\u010du transport\u0113\u0161anas dokumentus? Vai \u0161\u0101da pre\u010du ieg\u0101de ir j\u0101deklar\u0113? Uz\u0146\u0113muma r\u012bc\u012bba ir tikai r\u0113\u0137ins par pre\u010du pirk\u0161anu, preces pieg\u0101d\u0101 kurjers.Pre\u010du ieg\u0101des transporta dokumentu esam\u012bbai nav iz\u0161\u0137iro\u0161as noz\u012bmes. 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