{"id":56830,"date":"2026-08-28T09:52:41","date_gmt":"2026-08-28T06:52:41","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=56830"},"modified":"2026-08-28T09:55:35","modified_gmt":"2026-08-28T06:55:35","slug":"par-kadu-periodu-izrakstit-pvn-rekinu","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/par-kadu-periodu-izrakstit-pvn-rekinu\/","title":{"rendered":"Par k\u0101du periodu izrakst\u012bt PVN r\u0113\u0137inu"},"content":{"rendered":"<h4><strong>Valsts ie\u0146\u0113mumu dienests (VID) nesen ir sniedzis viedokli par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) r\u0113\u0137inu izrakst\u012b\u0161anas regularit\u0101ti. \u0160is jaut\u0101jums tiek aktualiz\u0113ts bie\u017ei \u2013 lai gan t\u0101 ir \u0161\u0137ietama formalit\u0101te, noteikt\u0101s situ\u0101cij\u0101s tas var noz\u012bm\u0113t nov\u0113lotu nodok\u013ca samaksu un attiec\u012bgi nokav\u0113juma naudu. Skaidrojam, kuras likuma normas regul\u0113 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca r\u0113\u0137ina izrakst\u012b\u0161anu un nodok\u013ca deklar\u0113\u0161anu.<\/strong><\/h4>\n<h4><span style=\"color: #9fffec;\"><strong>Viens r\u0113\u0137ins par 12\u00a0m\u0113ne\u0161iem?<\/strong><\/span><\/h4>\n<p>SIA \u201cJ\u201d uzzi\u0146\u0101 l\u016bdza Valsts ie\u0146\u0113mumu dienestu (VID) izv\u0113rt\u0113t, vai par me\u017ea un lauksaimniec\u012bbas zemes nomu, k\u0101 ar\u012b med\u012bbu ties\u012bbu nomu uz 12 m\u0113ne\u0161iem dr\u012bkst izrakst\u012bt vienu r\u0113\u0137inu par visu periodu un vai tas atbilst gr\u0101matved\u012bbas pras\u012bb\u0101m un PVN regul\u0113jumam par ilgsto\u0161i sniegtiem pakalpojumiem.<\/p>\n<p>VID vispirms analiz\u0113ja Gr\u0101matved\u012bbas likuma normas un secin\u0101ja, ka gr\u0101matved\u012bbas ties\u012bbu akti neierobe\u017eo r\u0113\u0137inu izrakst\u012b\u0161anas bie\u017eumu par ilg\u0101ku pakalpojuma snieg\u0161anas periodu.<\/p>\n<p>Savuk\u0101rt, v\u0113rt\u0113jot Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums) 32.pantu un 129.panta 9.da\u013cu, VID atzina, ka viena r\u0113\u0137ina izrakst\u012b\u0161ana par 12\u00a0m\u0113ne\u0161u periodu ir pie\u013caujama un PVN likuma 32.pantu nep\u0101rk\u0101pj tikai tad, ja dar\u012bjums atbilst \u0161\u012b panta 4.da\u013cai. Proti, tie nav no citas valsts sa\u0146emti ilgsto\u0161i sniegti pakalpojumi, kas turpin\u0101s vair\u0101k par vienu gadu, un par tiem \u0161aj\u0101 laika posm\u0101 netiek izrakst\u012bti nodok\u013ca r\u0113\u0137ini vai veikti maks\u0101jumi. \u0160\u0101dos gad\u012bjumos\u00a0\u2013 pat bez r\u0113\u0137ina un samaksas\u00a0\u2013 uzskata, ka PVN vajadz\u012bb\u0101m dar\u012bjums ir noticis katra kalend\u0101ra gada beig\u0101s l\u012bdz br\u012bdim, kad pakalpojuma snieg\u0161ana ir piln\u012bb\u0101 pabeigta.<\/p>\n<p>Savuk\u0101rt, ja pakalpojumi tiek sniegti iek\u0161zem\u0113, ilgsto\u0161am pakalpojumam uz 12\u00a0m\u0113ne\u0161iem r\u0113\u0137ins ir j\u0101izraksta ne ret\u0101k k\u0101 reizi se\u0161os m\u0113ne\u0161os. T\u0101tad gad\u0101 ir j\u0101b\u016bt vismaz diviem r\u0113\u0137iniem.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Kad r\u0113\u0137ini izrakst\u0101mi par ilg\u0101ku periodu<\/strong><\/span><\/h4>\n<p>PVN likuma 129.panta 9.da\u013c\u0101 ietvert\u0101 visp\u0101r\u0113j\u0101 norma noteic:\u00a0<em>ja dar\u012bjumu veic nep\u0101rtraukti ilgsto\u0161\u0101 period\u0101 saska\u0146\u0101 ar \u0161\u0101 likuma 31.panta otro vai tre\u0161o da\u013cu, 32.panta tre\u0161o vai ceturto da\u013cu, nodok\u013ca r\u0113\u0137inu izraksta par noteiktu periodu, kur\u0161 nav ilg\u0101ks attiec\u012bgi par vienu m\u0113nesi, se\u0161iem m\u0113ne\u0161iem vai vienu kalend\u0101ra gadu.<\/em><\/p>\n<p>Apskat\u012bsim, k\u0101d\u0101s situ\u0101cij\u0101s r\u0113\u0137inus izraksta par ilg\u0101ku periodu!<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Pre\u010du pieg\u0101de Latvij\u0101<\/strong><\/span><\/h4>\n<p>Ja preces pieg\u0101d\u0101 past\u0101v\u012bgi ilgsto\u0161\u0101 period\u0101 (iz\u0146emot nomaksas pirkuma dar\u012bjumus) un par \u0161o pre\u010du pieg\u0101di periodiski izraksta PVN r\u0113\u0137inus vai \u0161\u0101da pre\u010du pieg\u0101de rada turpm\u0101kus maks\u0101jumus, uzskata, ka dar\u012bjums ir noticis tad, kad beidzas periods, uz kuru attiecas \u0161\u0101di r\u0113\u0137ini vai maks\u0101jumi, bet ne ret\u0101k k\u0101 reizi se\u0161os m\u0113ne\u0161os, ja PVN likuma 31.pant\u0101 nav noteikts cit\u0101di.<\/p>\n<h5><span style=\"color: #9fffec;\"><strong>Piem\u0113rs<\/strong><\/span><\/h5>\n<p><em>Elektroener\u0123ijas, dabasg\u0101zes, siltumener\u0123ijas vai \u016bdens pieg\u0101de ilg\u0101k\u0101 laika period\u0101. Pieg\u0101de notiek nep\u0101rtraukti, savuk\u0101rt r\u0113\u0137ins tiek izrakst\u012bts reizi m\u0113nes\u012b par attiec\u012bgaj\u0101 m\u0113nes\u012b pat\u0113r\u0113to daudzumu. Ja elektroener\u0123ijas pieg\u0101d\u0101t\u0101js nodro\u0161ina uz\u0146\u0113mumam elektroener\u0123iju visu 2026.gadu un par katru kalend\u0101ra m\u0113nesi izraksta atsevi\u0161\u0137u r\u0113\u0137inu, par dar\u012bjuma veik\u0161anas br\u012bdi attiec\u012bb\u0101 uz katra m\u0113ne\u0161a pieg\u0101di uzskat\u0101mas attiec\u012bg\u0101 m\u0113ne\u0161a beigas.<\/em><\/p>\n<h5><span style=\"color: #9fffec;\"><strong>Piem\u0113rs<\/strong><\/span><\/h5>\n<p><em>Regul\u0101ra izejvielu pieg\u0101de ra\u017eot\u0101jam. Saska\u0146\u0101 ar l\u012bgumu pieg\u0101d\u0101t\u0101js ilgsto\u0161i un nep\u0101rtraukti nodro\u0161ina noteiktas preces\u00a0\u2013 r\u016bpniecisk\u0101s g\u0101zes, smiltis, \u0161\u0137embas vai cita veida beramkravas\u00a0\u2013, bet nor\u0113\u0137ini tiek veikti par noteiktiem periodiem, piem\u0113ram, reizi ceturksn\u012b. Dar\u012bjums tiek uzskat\u012bts par notiku\u0161u katra nor\u0113\u0137inu perioda beig\u0101s. Ta\u010du, ja nor\u0113\u0137inu periods ir devi\u0146i m\u0113ne\u0161i, PVN vajadz\u012bb\u0101m dar\u012bjuma br\u012bdis tom\u0113r b\u016btu j\u0101nosaka vismaz reizi se\u0161os m\u0113ne\u0161os.<\/em><\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Pre\u010du pieg\u0101de Eiropas Savien\u012bbas teritorij\u0101<\/strong><\/span><\/h4>\n<p>Saska\u0146\u0101 ar PVN likuma 31.panta 3.da\u013cu, ja pre\u010du pieg\u0101de Eiropas Savien\u012bbas (ES) teritorij\u0101 notiek past\u0101v\u012bgi ilgsto\u0161\u0101 period\u0101 un p\u0101rsniedz vienu kalend\u0101ra m\u0113nesi, uzskata, ka dar\u012bjums ir noticis katra kalend\u0101ra m\u0113ne\u0161a beig\u0101s l\u012bdz br\u012bdim, kad pre\u010du pieg\u0101de ir piln\u012bb\u0101 pabeigta.<\/p>\n<h5><span style=\"color: #9fffec;\"><strong>Piem\u0113rs<\/strong><\/span><\/h5>\n<p><em>Latvijas ra\u017eot\u0101js saska\u0146\u0101 ar ilgtermi\u0146a l\u012bgumu regul\u0101ri pieg\u0101d\u0101 kravas ar ra\u017eo\u0161anas izejviel\u0101m klientam Lietuv\u0101, un viena l\u012bguma ietvaros pieg\u0101des turpin\u0101s nep\u0101rtraukti vair\u0101kus m\u0113ne\u0161us. Ja pieg\u0101de s\u0101kas 10.august\u0101 un tiek piln\u012bb\u0101 pabeigta 20.novembr\u012b, tad dar\u012bjums PVN vajadz\u012bb\u0101m tiek uzskat\u012bts par notiku\u0161u 31.august\u0101, 30.septembr\u012b, 31.oktobr\u012b un p\u0113c tam pieg\u0101des pabeig\u0161anas br\u012bd\u012b\u00a0\u2013 20.novembr\u012b.<\/em><\/p>\n<p>L\u012bdz\u012bgi ir ar regul\u0101ru koksnes, degvielas, \u0137\u012bmisko izejvielu vai citu ra\u017eo\u0161anas materi\u0101lu pieg\u0101di jebkuras ES dal\u012bbvalsts uz\u0146\u0113mumam, ja pieg\u0101des viena l\u012bguma ietvaros notiek ilgsto\u0161i.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Pakalpojumi<\/strong><\/span><\/h4>\n<p>Atbilsto\u0161i PVN likuma 32.panta 3.da\u013cai, ja pakalpojumus (iz\u0146emot kustamo lietu nomu) sniedz past\u0101v\u012bgi ilgsto\u0161\u0101 period\u0101 un par \u0161o pakalpojumu snieg\u0161anu periodiski izraksta PVN r\u0113\u0137inus vai to snieg\u0161ana rada turpm\u0101kus maks\u0101jumus, uzskata, ka dar\u012bjums ir noticis tad, kad beidzas periods, uz kuru attiecas \u0161ie r\u0113\u0137ini vai maks\u0101jumi, bet ne ret\u0101k k\u0101 reizi se\u0161os m\u0113ne\u0161os.<\/p>\n<p>Ilgsto\u0161i sniegtu pakalpojumu piem\u0113ri:<\/p>\n<ul>\n<li>gr\u0101matved\u012bbas \u0101rpakalpojumi;<\/li>\n<li>juridisk\u0101s konsult\u0101cijas;<\/li>\n<li>IT sist\u0113mu uztur\u0113\u0161anas pakalpojumi;<\/li>\n<li>apsardzes pakalpojumi;<\/li>\n<li>telpu uzkop\u0161anas pakalpojumi;<\/li>\n<li>tehnisko iek\u0101rtu apkalpo\u0161ana;<\/li>\n<li>m\u0101ko\u0146a datu vai programmat\u016bras uztur\u0113\u0161anas pakalpojumi.<\/li>\n<\/ul>\n<h5><span style=\"color: #9fffec;\"><strong>Piem\u0113rs<\/strong><\/span><\/h5>\n<p><em>IT uz\u0146\u0113mums visu gadu nodro\u0161ina klientam serveru un IT infrastrukt\u016bras uztur\u0113\u0161anu un katra m\u0113ne\u0161a beig\u0101s izraksta r\u0113\u0137inu par \u0161iem pakalpojumiem. Dar\u012bjums tiek uzskat\u012bts par notiku\u0161u nor\u0113\u0137inu perioda beig\u0101s.<\/em><\/p>\n<h5><span style=\"color: #9fffec;\"><strong>Piem\u0113rs<\/strong><\/span><\/h5>\n<p><em>Konsult\u0101ciju uz\u0146\u0113mums nosl\u0113dz l\u012bgumu par past\u0101v\u012bgu juridisko vai finan\u0161u konsult\u0101ciju snieg\u0161anu, un r\u0113\u0137ins tiek izrakst\u012bts reizi ceturksn\u012b. Dar\u012bjuma veik\u0161anas br\u012bdis ir katra ceturk\u0161\u0146a beigas.<\/em><\/p>\n<p>Ja l\u012bgum\u0101 paredz\u0113ts r\u0113\u0137inu izrakst\u012bt tikai reizi gad\u0101, j\u0101iev\u0113ro pras\u012bba dar\u012bjuma br\u012bdi noteikt ne ret\u0101k k\u0101 reizi se\u0161os m\u0113ne\u0161os.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/finanses\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-par-kadu-periodu-izrakstit-pvn-rekinu\/31475\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Valsts ie\u0146\u0113mumu dienests (VID) nesen ir sniedzis viedokli par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) r\u0113\u0137inu izrakst\u012b\u0161anas regularit\u0101ti. \u0160is jaut\u0101jums tiek aktualiz\u0113ts bie\u017ei \u2013 lai gan t\u0101 ir \u0161\u0137ietama formalit\u0101te, noteikt\u0101s situ\u0101cij\u0101s tas var noz\u012bm\u0113t nov\u0113lotu nodok\u013ca samaksu un attiec\u012bgi nokav\u0113juma naudu&#8230;<\/p>\n","protected":false},"author":10,"featured_media":56841,"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-56830","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 Premium plugin v27.9 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Par k\u0101du periodu izrakst\u012bt PVN r\u0113\u0137inu | COBALT<\/title>\n<meta name=\"description\" content=\"Valsts ie\u0146\u0113mumu dienests nesen ir sniedzis viedokli par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca r\u0113\u0137inu izrakst\u012b\u0161anas regularit\u0101ti. \u0160is jaut\u0101jums tiek aktualiz\u0113ts bie\u017ei\u00a0\u2013 lai gan t\u0101 ir \u0161\u0137ietama formalit\u0101te, noteikt\u0101s situ\u0101cij\u0101s tas var noz\u012bm\u0113t nov\u0113lotu nodok\u013ca samaksu un attiec\u012bgi nokav\u0113juma naudu. Skaidrojam, kuras likuma normas regul\u0113 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca r\u0113\u0137ina izrakst\u012b\u0161anu un nodok\u013ca 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\/par-kadu-periodu-izrakstit-pvn-rekinu\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Par k\u0101du periodu izrakst\u012bt PVN r\u0113\u0137inu\" \/>\n<meta property=\"og:description\" content=\"Valsts ie\u0146\u0113mumu dienests nesen ir sniedzis viedokli par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca r\u0113\u0137inu izrakst\u012b\u0161anas regularit\u0101ti. \u0160is jaut\u0101jums tiek aktualiz\u0113ts bie\u017ei\u00a0\u2013 lai gan t\u0101 ir \u0161\u0137ietama formalit\u0101te, noteikt\u0101s situ\u0101cij\u0101s tas var noz\u012bm\u0113t nov\u0113lotu nodok\u013ca samaksu un attiec\u012bgi nokav\u0113juma naudu. Skaidrojam, kuras likuma normas regul\u0113 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca r\u0113\u0137ina izrakst\u012b\u0161anu un nodok\u013ca deklar\u0113\u0161anu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/par-kadu-periodu-izrakstit-pvn-rekinu\/\" \/>\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=\"2026-08-28T06:52:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-28T06:55:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/08\/par-kadu-periodu-izrakstit-pvn-rekinu-vid-2026.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\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=\"4 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\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Par k\u0101du periodu izrakst\u012bt PVN r\u0113\u0137inu\",\"datePublished\":\"2026-08-28T06:52:41+00:00\",\"dateModified\":\"2026-08-28T06:55:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/\"},\"wordCount\":1130,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/par-kadu-periodu-izrakstit-pvn-rekinu-vid-2026.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/\",\"name\":\"Par k\u0101du periodu izrakst\u012bt PVN r\u0113\u0137inu | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/par-kadu-periodu-izrakstit-pvn-rekinu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/par-kadu-periodu-izrakstit-pvn-rekinu-vid-2026.jpg\",\"datePublished\":\"2026-08-28T06:52:41+00:00\",\"dateModified\":\"2026-08-28T06:55:35+00:00\",\"description\":\"Valsts ie\u0146\u0113mumu dienests nesen ir sniedzis viedokli par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca r\u0113\u0137inu izrakst\u012b\u0161anas regularit\u0101ti. \u0160is jaut\u0101jums tiek aktualiz\u0113ts bie\u017ei\u00a0\u2013 lai gan t\u0101 ir \u0161\u0137ietama formalit\u0101te, noteikt\u0101s situ\u0101cij\u0101s tas var noz\u012bm\u0113t nov\u0113lotu nodok\u013ca samaksu un attiec\u012bgi nokav\u0113juma naudu. 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