{"id":57155,"date":"2026-09-14T10:09:41","date_gmt":"2026-09-14T07:09:41","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=57155"},"modified":"2026-09-14T10:11:20","modified_gmt":"2026-09-14T07:11:20","slug":"cik-ilga-laika-izrakstams-pvn-rekins","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/cik-ilga-laika-izrakstams-pvn-rekins\/","title":{"rendered":"Cik ilg\u0101 laik\u0101 izrakst\u0101ms PVN r\u0113\u0137ins?"},"content":{"rendered":"<p><strong>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. Raksta pirmaj\u0101 da\u013c\u0101 skaidroj\u0101m, par k\u0101du periodu izrakst\u012bt nodok\u013ca r\u0113\u0137inu. Turpin\u0101m p\u0113t\u012bt uzzi\u0146u, \u0161oreiz skaidrojot, cik ilg\u0101 laik\u0101 no dar\u012bjuma br\u012b\u017ea nodok\u013ca r\u0113\u0137ins izrakst\u0101ms.<\/strong><\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Termi\u0146a skait\u012b\u0161ana likum\u0101<\/strong><\/span><\/h4>\n<p>Svar\u012bg\u0101kais ir nodal\u012bt divas da\u017e\u0101das termi\u0146a skait\u012b\u0161anas lo\u0123ikas:<\/p>\n<ul>\n<li>visp\u0101r\u012bgaj\u0101 gad\u012bjum\u0101 r\u0113\u0137ina izrakst\u012b\u0161anas termi\u0146\u0161 ir 15 dienas no konkr\u0113t\u0101 dar\u012bjuma br\u012b\u017ea vai avansa sa\u0146em\u0161anas;<\/li>\n<li>noteiktiem Eiropas Savien\u012bbas (ES) p\u0101rrobe\u017eu dar\u012bjumiem termi\u0146\u0161 ir piesaist\u012bts n\u0101kam\u0101 m\u0113ne\u0161a 15.datumam neatkar\u012bgi no t\u0101, vai dar\u012bjums noticis m\u0113ne\u0161a s\u0101kum\u0101 vai beig\u0101s.<\/li>\n<\/ul>\n<p>\u0160\u0101du dal\u012bjumu paredz Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p131\" target=\"_blank\" rel=\"noopener\">131.panta<\/a>\u00a01. un 2.da\u013ca:<\/p>\n<p><em>(1) Re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js izraksta nodok\u013ca r\u0113\u0137inu par veikto dar\u012bjumu ne v\u0113l\u0101k k\u0101 piecpadsmitaj\u0101 dien\u0101 no dar\u012bjuma br\u012b\u017ea vai avansa maks\u0101juma sa\u0146em\u0161anas br\u012b\u017ea, ja \u0161aj\u0101 pant\u0101 nav noteikts cit\u0101di.<\/em><\/p>\n<p><em>(2) Re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js izraksta nodok\u013ca r\u0113\u0137inu ne v\u0113l\u0101k k\u0101 t\u0101 m\u0113ne\u0161a piecpadsmitaj\u0101 dien\u0101, kas seko p\u0113c m\u0113ne\u0161a, kur\u0101 noticis \u0161\u0101ds dar\u012bjums:<\/em><\/p>\n<p><em>1) pre\u010du pieg\u0101de Eiropas Savien\u012bbas teritorij\u0101;<\/em><\/p>\n<p><em>2) t\u0101da pakalpojuma snieg\u0161ana, kura snieg\u0161anas vietu nosaka atbilsto\u0161i \u0161\u0101 likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p19\" target=\"_blank\" rel=\"noopener\">19.panta<\/a>\u00a0pirmajai da\u013cai un par nodok\u013ca samaksu ir atbild\u012bgs pakalpojuma sa\u0146\u0113m\u0113js, k\u0101 ar\u012b par avansa maks\u0101jumiem, kas sa\u0146emti par \u0161\u0101 pakalpojuma snieg\u0161anu.<\/em><\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Da\u017e\u0101das situ\u0101cijas praks\u0113<\/strong><\/span><\/h4>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 preces<\/strong><\/span><\/p>\n<p><em>Latvijas m\u0113be\u013cu ra\u017eot\u0101js 2026.gada 10.j\u016bnij\u0101 pieg\u0101d\u0101 biroja galdus citam Latvijas uz\u0146\u0113mumam. Pie\u0146emam, ka 10.j\u016bnijs ir pre\u010du pieg\u0101des jeb dar\u012bjuma br\u012bdis.<\/em><\/p>\n<ul>\n<li>No kura br\u012b\u017ea skaita? No j\u016bnija \u2013 dar\u012bjuma br\u012b\u017ea.<\/li>\n<li>R\u0113\u0137ins j\u0101izraksta: ne v\u0113l\u0101k k\u0101 j\u016bnij\u0101.<\/li>\n<\/ul>\n<p>T\u0101tad uz\u0146\u0113mumam nav oblig\u0101ti j\u0101izraksta pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) r\u0113\u0137ins tie\u0161i pre\u010du pieg\u0101des dien\u0101 \u2013 to var izrakst\u012bt, piem\u0113ram, 10., 15. vai 20.j\u016bnij\u0101, bet ne v\u0113l\u0101k k\u0101 15 dienu laik\u0101 no dar\u012bjuma br\u012b\u017ea.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 pakalpojumi<\/strong><\/span><\/p>\n<p><em>Latvijas IT uz\u0146\u0113mums 2026.gada 7.j\u016blij\u0101 pabeidz Latvijas klienta datorsist\u0113mas konfigur\u0113\u0161anu. Pie\u0146emam, ka pakalpojuma dar\u012bjuma br\u012bdis ir 7.j\u016blijs.<\/em><\/p>\n<ul>\n<li>No kura br\u012b\u017ea skaita? No j\u016blija \u2013 pakalpojuma dar\u012bjuma br\u012b\u017ea.<\/li>\n<li>R\u0113\u0137ins j\u0101izraksta: ne v\u0113l\u0101k k\u0101 j\u016blij\u0101.<\/li>\n<\/ul>\n<p>\u0160eit darbojas t\u0101 pati visp\u0101r\u012bg\u0101 15 dienu norma.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 avanss par preci, kas v\u0113l nav pieg\u0101d\u0101ta<\/strong><\/span><\/p>\n<p><em>Latvijas uz\u0146\u0113mums pas\u016bta ra\u017eo\u0161anas iek\u0101rtu no cita Latvijas uz\u0146\u0113muma. Iek\u0101rta tiks pieg\u0101d\u0101ta septembr\u012b, bet p\u0101rdev\u0113js 2026.gada 4.august\u0101 sa\u0146em 10 000 EUR avansu.<\/em><\/p>\n<p>\u0160aj\u0101 gad\u012bjum\u0101 nav j\u0101gaida l\u012bdz septembrim.<\/p>\n<ul>\n<li>No kura br\u012b\u017ea skaita? No 4.augusta \u2013 dienas, kad faktiski sa\u0146emts avansa maks\u0101jums.<\/li>\n<li>R\u0113\u0137ins par sa\u0146emto avansu j\u0101izraksta: ne v\u0113l\u0101k k\u0101 19.august\u0101.<\/li>\n<\/ul>\n<p>PVN likums paredz pien\u0101kumu izrakst\u012bt nodok\u013ca r\u0113\u0137inu ar\u012b par avansu, kas sa\u0146emts pirms pre\u010du pieg\u0101des vai pakalpojuma snieg\u0161anas, iz\u0146emot specifisko iz\u0146\u0113mumu attiec\u012bb\u0101 uz avansu par pre\u010du pieg\u0101di ES teritorij\u0101.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 avanss par v\u0113l nesniegtu pakalpojumu Latvij\u0101<\/strong><\/span><\/p>\n<p><em>Juridiskais birojs august\u0101 nosl\u0113dz l\u012bgumu ar Latvijas klientu par juridisk\u0101s izp\u0113tes veik\u0161anu oktobr\u012b. Klients 12.august\u0101 samaks\u0101 50% avansu.<\/em><\/p>\n<ul>\n<li>No kura br\u012b\u017ea skaita? No 12.augusta \u2013 avansa sa\u0146em\u0161anas br\u012b\u017ea.<\/li>\n<li>R\u0113\u0137ins par sa\u0146emto avansu j\u0101izraksta: ne v\u0113l\u0101k k\u0101 27.august\u0101.<\/li>\n<\/ul>\n<p>Tas, ka pats pakalpojums tiks sniegts tikai oktobr\u012b, \u0161aj\u0101 gad\u012bjum\u0101 nemaina r\u0113\u0137ina izrakst\u012b\u0161anas termi\u0146u par jau sa\u0146emto avansu.<\/p>\n<p>J\u0101atceras, ka pakalpojuma snieg\u0161anas beig\u0101s izrakst\u0101ms ar\u012b kop\u0113jais gala r\u0113\u0137ins par pakalpojumu: proti, PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p131\" target=\"_blank\" rel=\"noopener\">131.pants<\/a>\u00a0nosaka nodok\u013ca r\u0113\u0137ina izrakst\u012b\u0161anu gan par sa\u0146emtajiem avansiem, gan ar\u012b p\u0113c pakalpojuma snieg\u0161anas \u2013 jau par sniegto pakalpojumu. Gala r\u0113\u0137in\u0101 ietver pilnu inform\u0101ciju saska\u0146\u0101 ar PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p125\" target=\"_blank\" rel=\"noopener\">125.pantu<\/a>, ieskaitot ar\u012b avansa sa\u0146em\u0161anas faktu. Attiec\u012bb\u0101 uz dar\u012bjumu uzr\u0101d\u012b\u0161anu PVN deklar\u0101cij\u0101 j\u0101iev\u0113ro, ka avanss uzr\u0101d\u0101ms tad, kad tas ir sa\u0146emts.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 pre\u010du pieg\u0101de no Latvijas uz citu ES dal\u012bbvalsti<\/strong><\/span><\/p>\n<p><em>Latvijas uz\u0146\u0113mums 2026.gada 3.mart\u0101 pieg\u0101d\u0101 ra\u017eo\u0161anas deta\u013cas Lietuvas PVN maks\u0101t\u0101jam, un dar\u012bjums kvalific\u0113jas k\u0101 pre\u010du pieg\u0101de ES teritorij\u0101.<\/em><\/p>\n<p>Visp\u0101r\u012bgais \u201c15 dienas no dar\u012bjuma\u201d termi\u0146\u0161 \u0161eit netiek piem\u0113rots. R\u0113\u0137ins j\u0101izraksta ne v\u0113l\u0101k k\u0101 t\u0101 m\u0113ne\u0161a 15.datum\u0101, kas seko dar\u012bjuma m\u0113nesim.<\/p>\n<p>T\u0101tad:<\/p>\n<ul>\n<li>dar\u012bjums noticis: 3.mart\u0101.<\/li>\n<li>r\u0113\u0137ins j\u0101izraksta: ne v\u0113l\u0101k k\u0101 15.apr\u012bl\u012b.<\/li>\n<\/ul>\n<p>Tas noz\u012bm\u0113, ka \u0161aj\u0101 piem\u0113r\u0101 starp dar\u012bjumu un maksim\u0101lo r\u0113\u0137ina izrakst\u012b\u0161anas termi\u0146u var b\u016bt iev\u0113rojami vair\u0101k nek\u0101 15 dienas.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 avanss par pre\u010du pieg\u0101di uz citu ES dal\u012bbvalsti \u2013 svar\u012bgs iz\u0146\u0113mums<\/strong><\/span><\/p>\n<p><em>Latvijas uz\u0146\u0113mums maij\u0101 sa\u0146em avansu par iek\u0101rtu, kuru j\u016bnij\u0101 pieg\u0101d\u0101s V\u0101cijas PVN maks\u0101t\u0101jam un dar\u012bjums kvalific\u0113sies k\u0101 pre\u010du pieg\u0101de ES teritorij\u0101.<\/em><\/p>\n<p>Te ir b\u016btiska at\u0161\u0137ir\u012bba no parasta Latvijas dar\u012bjuma: 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\u013cas 2.punkts izsl\u0113dz sa\u0146emtu avansu par pre\u010du pieg\u0101di ES teritorij\u0101 no visp\u0101r\u012bg\u0101 pien\u0101kuma izrakst\u012bt nodok\u013ca r\u0113\u0137inu par avansu.<\/p>\n<p>T\u0101p\u0113c, ja:<\/p>\n<ul>\n<li>avanss sa\u0146emts: 10.maij\u0101;<\/li>\n<li>preces pieg\u0101d\u0101tas: 18.j\u016bnij\u0101,<\/li>\n<\/ul>\n<p>tad tikai avansa sa\u0146em\u0161anas d\u0113\u013c 25.maij\u0101 PVN r\u0113\u0137ins nav j\u0101izraksta. Savuk\u0101rt par faktiski veikto ES pre\u010du pieg\u0101di r\u0113\u0137ins j\u0101izraksta l\u012bdz 15.j\u016blijam.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 pakalpojums uz citu ES dal\u012bbvalsti<\/strong><\/span><\/p>\n<p><em>Latvijas konsult\u0101ciju uz\u0146\u0113mums 2026.gada 5.maij\u0101 pabeidz tirgus izp\u0113tes projektu V\u0101cijas uz\u0146\u0113mumam, kur\u0161 ir PVN maks\u0101t\u0101js. Pakalpojuma snieg\u0161anas vieta tiek noteikta p\u0113c 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\u013cas, un PVN par pakalpojumu sav\u0101 valst\u012b maks\u0101 V\u0101cijas pakalpojuma sa\u0146\u0113m\u0113js.<\/em><\/p>\n<ul>\n<li>No kura br\u012b\u017ea skaita? No m\u0113ne\u0161a, kur\u0101 pakalpojums sniegts: no maija.<\/li>\n<li>R\u0113\u0137ins j\u0101izraksta: ne v\u0113l\u0101k k\u0101 j\u016bnij\u0101.<\/li>\n<\/ul>\n<p>Nevis l\u012bdz 20.maijam, k\u0101 tas b\u016btu, ja meh\u0101niski piem\u0113rotu visp\u0101r\u012bgo 15 dienu termi\u0146u. Tie\u0161i \u0161\u0101diem pakalpojumiem PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p131\" target=\"_blank\" rel=\"noopener\">131.panta<\/a>\u00a02.da\u013c\u0101 paredz\u0113ts \u012bpa\u0161ais termi\u0146\u0161 \u2013 n\u0101kam\u0101 m\u0113ne\u0161a 15.datums.<\/p>\n<p><span style=\"color: #9fffec;\"><strong>Piem\u0113rs \u2013 avanss par pakalpojumu uz citu ES dal\u012bbvalsti<\/strong><\/span><\/p>\n<p><em>Latvijas rekl\u0101mas a\u0123ent\u016bra sniegs Zviedrijas uz\u0146\u0113mumam B2B m\u0101rketinga pakalpojumu, uz kuru attiecas 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\u013ca un apgrieztais nodok\u013ca maks\u0101\u0161anas princips. Zviedrijas klients 2026.gada 8.septembr\u012b samaks\u0101 avansu, bet darbs tiks pabeigts tikai novembr\u012b.<\/em><\/p>\n<p>Ar\u012b avansam \u0161eit ir piem\u0113rojama \u012bpa\u0161\u0101 n\u0101kam\u0101 m\u0113ne\u0161a 15.datuma norma. PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p131\" target=\"_blank\" rel=\"noopener\">131.panta<\/a>\u00a02.da\u013cas 2.punkts to tie\u0161i attiecina ar\u012b uz avansa maks\u0101jumiem par \u0161\u0101diem pakalpojumiem.<\/p>\n<p>T\u0101tad:<\/p>\n<ul>\n<li>avanss sa\u0146emts: 8.septembr\u012b;<\/li>\n<li>r\u0113\u0137ins par avansu j\u0101izraksta: ne v\u0113l\u0101k k\u0101 15.oktobr\u012b.<\/li>\n<\/ul>\n<p><strong>Izrakstot PVN r\u0113\u0137inu, j\u0101atceras:<\/strong><\/p>\n<ul>\n<li>iek\u0161zemes dar\u012bjumi: dar\u012bjums vai avanss \u2013 skait\u0101mas 15 dienas.<\/li>\n<li>ES pre\u010du pieg\u0101des: pieg\u0101des m\u0113nesis \u2013 r\u0113\u0137ins j\u0101izraksta l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 15.datumam; par avansu r\u0113\u0137ins nav j\u0101izraksta;<\/li>\n<li>B2B p\u0101rrobe\u017eu pakalpojumi, par kuriem PVN maks\u0101 sa\u0146\u0113m\u0113js: pakalpojuma vai avansa m\u0113nesis \u2013 r\u0113\u0137ins j\u0101izraksta l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 15.datumam.<\/li>\n<\/ul>\n<p>Praks\u0113 vispirms j\u0101nosaka pareizais dar\u012bjuma br\u012bdis atbilsto\u0161i PVN likuma norm\u0101m par pre\u010du pieg\u0101des vai pakalpojuma snieg\u0161anas br\u012bdi.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/finanses\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-cik-ilga-laika-izrakstams-pvn-rekins\/31606\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. Raksta pirmaj\u0101 da\u013c\u0101 skaidroj\u0101m, par k\u0101du periodu izrakst\u012bt nodok\u013ca r\u0113\u0137inu. Turpin\u0101m p\u0113t\u012bt uzzi\u0146u, \u0161oreiz skaidrojot, cik ilg\u0101 laik\u0101 no dar\u012bjuma br\u012b\u017ea nodok\u013ca r\u0113\u0137ins izrakst\u0101ms. Termi\u0146a skait\u012b\u0161ana..<\/p>\n","protected":false},"author":10,"featured_media":57157,"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-57155","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 v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cik ilg\u0101 laik\u0101 izrakst\u0101ms PVN r\u0113\u0137ins? | 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. Raksta pirmaj\u0101 da\u013c\u0101 skaidroj\u0101m, par k\u0101du periodu izrakst\u012bt nodok\u013ca r\u0113\u0137inu. Turpin\u0101m p\u0113t\u012bt uzzi\u0146u, \u0161oreiz skaidrojot, cik ilg\u0101 laik\u0101 no dar\u012bjuma br\u012b\u017ea nodok\u013ca r\u0113\u0137ins izrakst\u0101ms.\" \/>\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\/cik-ilga-laika-izrakstams-pvn-rekins\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cik ilg\u0101 laik\u0101 izrakst\u0101ms PVN r\u0113\u0137ins?\" \/>\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. Raksta pirmaj\u0101 da\u013c\u0101 skaidroj\u0101m, par k\u0101du periodu izrakst\u012bt nodok\u013ca r\u0113\u0137inu. 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