{"id":55155,"date":"2026-05-14T09:59:19","date_gmt":"2026-05-14T06:59:19","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=55155"},"modified":"2026-05-14T09:59:19","modified_gmt":"2026-05-14T06:59:19","slug":"pievienotas-vertibas-nodoklis-barterdarijumos","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/","title":{"rendered":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos"},"content":{"rendered":"<p><strong>K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Uz\u0146\u0113mums \u201cX\u201d vienojas ar uz\u0146\u0113mumu \u201cY\u201d, ka apmai\u0146\u0101 pret m\u0113bel\u0113m 5000 eiro v\u0113rt\u012bb\u0101 tiks nodro\u0161in\u0101ti rekl\u0101mas pakalpojumi t\u0101d\u0101 pa\u0161\u0101 v\u0113rt\u012bb\u0101. Abi uz\u0146\u0113mumi ir pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101ji.<\/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#p5\" target=\"_blank\" rel=\"noopener\">5.panta<\/a>\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du pieg\u0101de (tostarp pre\u010du pieg\u0101de Eiropas Savien\u012bbas (ES) teritorij\u0101 un pre\u010du eksports) par atl\u012bdz\u012bbu;<\/li>\n<li>pakalpojumu snieg\u0161ana par atl\u012bdz\u012bbu;<\/li>\n<li>pre\u010du ieg\u0101de ES teritorij\u0101 par atl\u012bdz\u012bbu.<\/li>\n<\/ul>\n<p>PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p1\" target=\"_blank\" rel=\"noopener\">1.panta\u00a0<\/a>2.punkts nosaka, ka atl\u012bdz\u012bba ir pre\u010du vai pakalpojumu v\u0113rt\u012bba naudas izteiksm\u0113, kuru pre\u010du pieg\u0101d\u0101t\u0101js vai pakalpojumu sniedz\u0113js sa\u0146em vai kura tam b\u016btu j\u0101sa\u0146em k\u0101 samaksa no pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113ja vai citas personas par pre\u010du pieg\u0101di vai pakalpojumu snieg\u0161anu, bez PVN neatkar\u012bgi no t\u0101, vai samaksa izdar\u012bta piln\u012bb\u0101 vai da\u013c\u0113ji.<\/p>\n<p>Veicot mai\u0146as jeb bartera dar\u012bjumus katru dar\u012bjumu v\u0113rt\u0113 un PVN piem\u0113ro atsevi\u0161\u0137i. Uz\u0146\u0113mumu veiktajiem dar\u012bjumiem PVN piem\u0113ro PVN likum\u0101 noteiktaj\u0101 k\u0101rt\u012bb\u0101.<\/p>\n<p>Ja uz\u0146\u0113mums \u201cX\u201d (PVN maks\u0101t\u0101js) sniedz rekl\u0101mas pakalpojumus par 5000 eiro, tas par savu sniegto pakalpojumu izraksta PVN r\u0113\u0137inu, sniegtajam dar\u012bjumam piem\u0113rojot PVN atbilsto\u0161i 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\u013cai. Saska\u0146\u0101 ar 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\u013cu r\u0113\u0137ins j\u0101izraksta ne v\u0113l\u0101k k\u0101 15 dienu laik\u0101 no dar\u012bjuma br\u012b\u017ea. Dar\u012bjumu nor\u0101da t\u0101 m\u0113ne\u0161a PVN deklar\u0101cij\u0101, kad sniegts pakalpojums un izrakst\u012bts nodok\u013ca r\u0113\u0137ins, k\u0101 tas noteikts PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p120\" target=\"_blank\" rel=\"noopener\">120.panta<\/a>\u00a01.da\u013c\u0101.<\/p>\n<p>Tie\u0161i t\u0101pat r\u012bkojas uz\u0146\u0113mums \u201cY\u201d (PVN maks\u0101t\u0101js) izrakstot r\u0113\u0137inu, apr\u0113\u0137inot PVN un deklar\u0113jot to PVN deklar\u0101cij\u0101 par pieg\u0101d\u0101taj\u0101m m\u0113bel\u0113m.<\/p>\n<p>Par dar\u012bjumu uz\u0146\u0113mumiem ir ties\u012bbas atskait\u012bt priek\u0161nodokli, ja sa\u0146emt\u0101s preces un pakalpojumi ir izmantoti ar PVN apliekamu dar\u012bjumu nodro\u0161in\u0101\u0161anai.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-pievienotas-vertibas-nodoklis-barterdarijumos\/35001\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Uz\u0146\u0113mums \u201cX\u201d vienojas ar uz\u0146\u0113mumu \u201cY\u201d, ka apmai\u0146\u0101 pret m\u0113bel\u0113m 5000 eiro v\u0113rt\u012bb\u0101 tiks nodro\u0161in\u0101ti rekl\u0101mas pakalpojumi t\u0101d\u0101 pa\u0161\u0101 v\u0113rt\u012bb\u0101. Abi uz\u0146\u0113mumi..<\/p>\n","protected":false},"author":10,"featured_media":55157,"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-55155","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 v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos | COBALT<\/title>\n<meta name=\"description\" content=\"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a05.panta\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi.\" \/>\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\/pievienotas-vertibas-nodoklis-barterdarijumos\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos | COBALT\" \/>\n<meta property=\"og:description\" content=\"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a05.panta\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/\" \/>\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=\"2026-05-14T06:59:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/05\/rohit-choudhari-crcdey6ehrk-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2267\" \/>\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\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos\",\"datePublished\":\"2026-05-14T06:59:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/\"},\"wordCount\":420,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/rohit-choudhari-crcdey6ehrk-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/\",\"name\":\"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/rohit-choudhari-crcdey6ehrk-unsplash.jpg\",\"datePublished\":\"2026-05-14T06:59:19+00:00\",\"description\":\"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a05.panta\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/rohit-choudhari-crcdey6ehrk-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/rohit-choudhari-crcdey6ehrk-unsplash.jpg\",\"width\":2267,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/pievienotas-vertibas-nodoklis-barterdarijumos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos\"}]},{\"@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":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos | COBALT","description":"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a05.panta\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi.","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\/pievienotas-vertibas-nodoklis-barterdarijumos\/","og_locale":"lv_LV","og_type":"article","og_title":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos | COBALT","og_description":"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a05.panta\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2026-05-14T06:59:19+00:00","og_image":[{"width":2267,"height":2560,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/05\/rohit-choudhari-crcdey6ehrk-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\/pievienotas-vertibas-nodoklis-barterdarijumos\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos","datePublished":"2026-05-14T06:59:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/"},"wordCount":420,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/05\/rohit-choudhari-crcdey6ehrk-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/","name":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/05\/rohit-choudhari-crcdey6ehrk-unsplash.jpg","datePublished":"2026-05-14T06:59:19+00:00","description":"K\u0101 pievienot\u0101s v\u0113rt\u012bbas nodoklis piem\u0113rojams barterdar\u012bjumos starp diviem uz\u0146\u0113mumiem Latvij\u0101, piem\u0113ram, ja uz\u0146\u0113mums sniedz pakalpojumus apmai\u0146\u0101 pret prec\u0113m? Saska\u0146\u0101 ar Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a05.panta\u00a01.da\u013cu ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekamie dar\u012bjumi ir \u0161\u0101di saimniecisk\u0101s darb\u012bbas ietvaros iek\u0161zem\u0113 veikti dar\u012bjumi.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/05\/rohit-choudhari-crcdey6ehrk-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/05\/rohit-choudhari-crcdey6ehrk-unsplash.jpg","width":2267,"height":2560},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/pievienotas-vertibas-nodoklis-barterdarijumos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis barterdar\u012bjumos"}]},{"@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\/55155","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=55155"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/55155\/revisions"}],"predecessor-version":[{"id":55156,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/55155\/revisions\/55156"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/55157"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=55155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=55155"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=55155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}