{"id":57781,"date":"2026-10-12T09:55:46","date_gmt":"2026-10-12T06:55:46","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=57781"},"modified":"2026-10-12T10:02:18","modified_gmt":"2026-10-12T07:02:18","slug":"kad-darijums-uzradams-pvn-deklaracija","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kad-darijums-uzradams-pvn-deklaracija\/","title":{"rendered":"Kad dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cij\u0101?"},"content":{"rendered":"

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. Rakstu s\u0113rijas nosl\u0113dzo\u0161aj\u0101 da\u013c\u0101 apkopojam, k\u0101 dar\u012bjumus nor\u0101d\u012bt pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101.<\/strong><\/p>\n

Pre\u010du pieg\u0101de un pakalpojumu snieg\u0161ana Latvij\u0101<\/strong><\/span><\/h4>\n

Atbilsto\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0120.panta<\/a> 1.da\u013cai pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) par Latvij\u0101 pieg\u0101d\u0101taj\u0101m prec\u0113m vai sniegtajiem pakalpojumiem j\u0101nor\u0101da PVN deklar\u0101cij\u0101 par to taks\u0101cijas periodu, kur\u0101 preces tika pieg\u0101d\u0101tas vai pakalpojumi sniegti un tika izrakst\u012bts nodok\u013ca r\u0113\u0137ins.<\/p>\n

Ja PVN r\u0113\u0137ins nav izrakst\u012bts likum\u0101 noteiktaj\u0101 termi\u0146\u0101 vai izrakst\u012bts ar nokav\u0113\u0161anos, PVN par iek\u0161zem\u0113 veiktaj\u0101m pre\u010du pieg\u0101d\u0113m vai sniegtajiem pakalpojumiem nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kad veikta pre\u010du pieg\u0101de vai sniegts pakalpojums un iest\u0101jies nodok\u013ca r\u0113\u0137ina izrakst\u012b\u0161anas termi\u0146\u0161.<\/p>\n

Ja pirms pre\u010du pieg\u0101des vai pakalpojumu snieg\u0161anas iek\u0161zem\u0113 tiek sa\u0146emts avansa maks\u0101jums, nodoklis par sa\u0146emto avansa maks\u0101jumu atbilsto\u0161i PVN likuma\u00a0120.panta<\/a> 2.da\u013cai j\u0101nor\u0101da PVN deklar\u0101cij\u0101 par to periodu, kur\u0101 avansa maks\u0101jums tika sa\u0146emts.<\/p>\n

Pre\u010du pieg\u0101de un pakalpojumu snieg\u0161ana uz ES dal\u012bbvalsti<\/strong><\/span><\/h4>\n

PVN par pre\u010du pieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101 nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kad veikta pre\u010du pieg\u0101de un izrakst\u012bts nodok\u013ca r\u0113\u0137ins.<\/p>\n

Ja par pre\u010du pieg\u0101di ES PVN r\u0113\u0137ins nav izsniegts laic\u012bgi, dar\u012bjumu nor\u0101da n\u0101kam\u0101 perioda PVN deklar\u0101cij\u0101, kad re\u0101li veikta pre\u010du pieg\u0101de uz citu ES dal\u012bbvalsti.<\/p>\n

Ja pre\u010du pieg\u0101des uz ES veic ilgsto\u0161i, tad PVN nor\u0101da katra m\u0113ne\u0161a nodok\u013ca deklar\u0101cij\u0101, kad veiktas pieg\u0101des, l\u012bdz dar\u012bjums pabeigts.<\/p>\n

PVN par pakalpojumu snieg\u0161anu uz ES vai tre\u0161o valsti nor\u0101da t\u0101 m\u0113ne\u0161a deklar\u0101cij\u0101, kur\u0101 pakalpojums ir sniegts vai atl\u012bdz\u012bba par pakalpojumu sa\u0146emta pirms pakalpojuma snieg\u0161anas.<\/p>\n

Pre\u010du ieg\u0101des no ES<\/strong><\/span><\/h4>\n

PVN par pre\u010du ieg\u0101di no ES Latvij\u0101 j\u0101nor\u0101da PVN deklar\u0101cij\u0101 par to periodu, kur\u0101 preces tiek ieg\u0101d\u0101tas Latvij\u0101 saska\u0146\u0101 ar PVN likuma\u00a0121.panta<\/a> 1.da\u013cu. Proti, neatkar\u012bgi no t\u0101, vai par prec\u0113m ir samaks\u0101ts \u2013 noteico\u0161ais deklar\u0113\u0161anas krit\u0113rijs ir br\u012bdis, kad preces tiek ieg\u0101d\u0101tas (ievestas) Latvij\u0101.<\/p>\n

Ja faktisk\u0101 pre\u010du ieg\u0101de notiek pirms r\u0113\u0137ina sa\u0146em\u0161anas, PVN j\u0101apr\u0113\u0137ina v\u0113l\u0101kais n\u0101kamaj\u0101 taks\u0101cijas period\u0101 p\u0113c perioda, kur\u0101 preces tika ieg\u0101d\u0101tas, nosaka PVN likuma\u00a0121.panta<\/a> 2.da\u013ca.<\/p>\n

Ja preces no ES nav sa\u0146emtas Latvij\u0101, dar\u012bjums PVN deklar\u0101cij\u0101 nav j\u0101uzr\u0101da, pat ja ir sa\u0146emts un samaks\u0101ts avansa r\u0113\u0137ins.<\/p>\n

Pakalpojumu ieg\u0101de no ES vai tre\u0161\u0101s valsts<\/strong><\/span><\/h4>\n

PVN par pakalpojumu ieg\u0101di no \u0101rvalsts uz\u0146\u0113muma \u2013 gan ES, gan tre\u0161\u0101s valsts \u2013 Latvij\u0101 nor\u0101da t\u0101 taks\u0101cijas perioda nodok\u013ca deklar\u0101cij\u0101, kur\u0101 pakalpojums sa\u0146emts vai atl\u012bdz\u012bba par \u0161o pakalpojumu ir veikta avans\u0101 saska\u0146\u0101 ar PVN likuma\u00a0122.panta<\/a> 1.da\u013cu.<\/p>\n

T\u0101pat ar\u012b, ja samaks\u0101ts avanss, pakalpojumu nor\u0101da t\u0101 m\u0113ne\u0161a PVN deklar\u0101cij\u0101, kad samaks\u0101ts avanss.<\/p>\n

Ja pakalpojumus sa\u0146em ilgsto\u0161\u0101 laika period\u0101, bet par tiem nesa\u0146em r\u0113\u0137inus un ar\u012b neveic maks\u0101jumus, tos nor\u0101da kalend\u0101ra gada p\u0113d\u0113j\u0101 PVN deklar\u0101cij\u0101 l\u012bdz dar\u012bjums tiek pabeigts. Proti, ilgsto\u0161i sa\u0146emot pakalpojumus no citas valsts bez r\u0113\u0137inu izrakst\u012b\u0161anas un apmaksas, PVN likums nosaka dar\u012bjuma \u201catz\u012b\u0161anu\u201d PVN vajadz\u012bb\u0101m vismaz katra kalend\u0101ra gada beig\u0101s, lai vair\u0101kus gadus sniegts pakalpojums nepaliktu bez PVN dar\u012bjuma br\u012b\u017ea l\u012bdz pat projekta beig\u0101m.<\/p>\n

Kad dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cij\u0101?<\/strong><\/span><\/h4>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Dar\u012bjums<\/strong><\/h5>\n<\/td>\n
\n
Kad uzr\u0101da PVN deklar\u0101cij\u0101?<\/strong><\/h5>\n<\/td>\n
\n
Svar\u012bgi<\/strong><\/h5>\n<\/td>\n<\/tr>\n
Pre\u010du pieg\u0101de vai pakalpojumu snieg\u0161ana iek\u0161zem\u0113<\/td>\nTaj\u0101 taks\u0101cijas period\u0101, kur\u0101 preces pieg\u0101d\u0101tas vai pakalpojums sniegts un izrakst\u012bts PVN r\u0113\u0137ins<\/td>\nJa r\u0113\u0137ins nav izrakst\u012bts termi\u0146\u0101 vai izrakst\u012bts nov\u0113loti, PVN nor\u0101da period\u0101, kad veikta pieg\u0101de\/sniegts pakalpojums un iest\u0101jies r\u0113\u0137ina izrakst\u012b\u0161anas termi\u0146\u0161<\/td>\n<\/tr>\n
Avansa maks\u0101jums par prec\u0113m vai pakalpojumiem iek\u0161zem\u0113<\/td>\nTaj\u0101 period\u0101, kur\u0101 avansa maks\u0101jums sa\u0146emts<\/td>\nAvanss rada PVN deklar\u0113\u0161anas pien\u0101kumu jau sa\u0146em\u0161anas br\u012bd\u012b<\/td>\n<\/tr>\n
Pre\u010du pieg\u0101de uz ES dal\u012bbvalsti<\/td>\nTaj\u0101 period\u0101, kur\u0101 veikta pre\u010du pieg\u0101de un izrakst\u012bts PVN r\u0113\u0137ins<\/td>\nJa r\u0113\u0137ins nav izrakst\u012bts laikus, dar\u012bjumu nor\u0101da n\u0101kam\u0101 perioda deklar\u0101cij\u0101 p\u0113c faktisk\u0101s pre\u010du pieg\u0101des<\/td>\n<\/tr>\n
Ilgsto\u0161a pre\u010du pieg\u0101de uz ES<\/td>\nKatra m\u0113ne\u0161a PVN deklar\u0101cij\u0101 par attiec\u012bgaj\u0101 m\u0113nes\u012b veiktaj\u0101m pieg\u0101d\u0113m<\/td>\nDeklar\u0113 katru m\u0113nesi l\u012bdz dar\u012bjuma pabeig\u0161anai<\/td>\n<\/tr>\n
Pakalpojumu snieg\u0161ana uz ES vai tre\u0161o valsti<\/td>\nTaj\u0101 m\u0113nes\u012b, kur\u0101 pakalpojums sniegts<\/td>\nJa atl\u012bdz\u012bba sa\u0146emta pirms pakalpojuma snieg\u0161anas, dar\u012bjumu nor\u0101da period\u0101, kur\u0101 sa\u0146emts avanss<\/td>\n<\/tr>\n
Pre\u010du ieg\u0101de no ES<\/td>\nTaj\u0101 period\u0101, kur\u0101 preces faktiski ieg\u0101d\u0101tas\/ievestas Latvij\u0101<\/td>\nSamaksas br\u012bdim nav noz\u012bmes. Noteico\u0161ais ir pre\u010du faktisk\u0101s ieg\u0101des br\u012bdis<\/td>\n<\/tr>\n
Pre\u010du ieg\u0101de no ES pirms r\u0113\u0137ina sa\u0146em\u0161anas<\/td>\nPVN j\u0101apr\u0113\u0137ina v\u0113l\u0101kais n\u0101kamaj\u0101 taks\u0101cijas period\u0101 p\u0113c perioda, kur\u0101 preces ieg\u0101d\u0101tas<\/td>\n\u2013\u2013\u2013<\/td>\n<\/tr>\n
Avansa maks\u0101jums par pre\u010du ieg\u0101di no ES<\/td>\nNav j\u0101uzr\u0101da PVN deklar\u0101cij\u0101, kam\u0113r preces nav sa\u0146emtas<\/td>\nAr\u012b tad, ja ir sa\u0146emts un samaks\u0101ts avansa r\u0113\u0137ins, deklar\u0113\u0161anas pien\u0101kums v\u0113l nerodas<\/td>\n<\/tr>\n
Pakalpojumu ieg\u0101de no ES vai tre\u0161\u0101s valsts<\/td>\nTaj\u0101 period\u0101, kur\u0101 pakalpojums sa\u0146emts<\/td>\n\u2013\u2013\u2013<\/td>\n<\/tr>\n
Avansa maks\u0101jums par pakalpojumu no \u0101rvalsts<\/td>\nTaj\u0101 m\u0113nes\u012b, kur\u0101 samaks\u0101ts avanss<\/td>\nAt\u0161\u0137ir\u012bb\u0101 no pre\u010du ieg\u0101des ES, pakalpojuma no ES avanss rada PVN deklar\u0113\u0161anas pien\u0101kumu<\/td>\n<\/tr>\n
Ilgsto\u0161i sa\u0146emti pakalpojumi no \u0101rvalsts bez r\u0113\u0137ina un maks\u0101juma<\/td>\nKalend\u0101ra gada p\u0113d\u0113j\u0101 PVN deklar\u0101cij\u0101<\/td>\nDar\u012bjumu PVN vajadz\u012bb\u0101m atz\u012bst vismaz katra kalend\u0101ra gada beig\u0101s, l\u012bdz dar\u012bjums tiek pabeigts<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Raksts: ifinanses.lv\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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. Rakstu s\u0113rijas nosl\u0113dzo\u0161aj\u0101..<\/p>\n","protected":false},"author":10,"featured_media":57783,"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-57781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nKad dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cij\u0101? | 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. Rakstu s\u0113rijas nosl\u0113dzo\u0161aj\u0101 da\u013c\u0101 apkopojam, k\u0101 dar\u012bjumus nor\u0101d\u012bt pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101.Pre\u010du pieg\u0101de un pakalpojumu snieg\u0161ana Latvij\u0101. Atbilsto\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0120.panta 1.da\u013cai pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) par Latvij\u0101 pieg\u0101d\u0101taj\u0101m prec\u0113m vai sniegtajiem pakalpojumiem j\u0101nor\u0101da PVN deklar\u0101cij\u0101 par to taks\u0101cijas periodu, kur\u0101 preces tika pieg\u0101d\u0101tas vai pakalpojumi sniegti un tika izrakst\u012bts nodok\u013ca r\u0113\u0137ins.\" \/>\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\/kad-darijums-uzradams-pvn-deklaracija\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kad dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cij\u0101?\" \/>\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. Rakstu s\u0113rijas nosl\u0113dzo\u0161aj\u0101 da\u013c\u0101 apkopojam, k\u0101 dar\u012bjumus nor\u0101d\u012bt pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101.Pre\u010du pieg\u0101de un pakalpojumu snieg\u0161ana Latvij\u0101. Atbilsto\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma (PVN likums)\u00a0120.panta 1.da\u013cai pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) par Latvij\u0101 pieg\u0101d\u0101taj\u0101m prec\u0113m vai sniegtajiem pakalpojumiem j\u0101nor\u0101da PVN deklar\u0101cij\u0101 par to taks\u0101cijas periodu, kur\u0101 preces tika pieg\u0101d\u0101tas vai pakalpojumi sniegti un tika izrakst\u012bts nodok\u013ca r\u0113\u0137ins.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/kad-darijums-uzradams-pvn-deklaracija\/\" \/>\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=\"2026-10-12T06:55:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-12T07:02:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2026\/10\/kad-darijums-uzradams-pvn-deklaracija.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\\\/kad-darijums-uzradams-pvn-deklaracija\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Kad dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cij\u0101?\",\"datePublished\":\"2026-10-12T06:55:46+00:00\",\"dateModified\":\"2026-10-12T07:02:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/\"},\"wordCount\":1142,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kad-darijums-uzradams-pvn-deklaracija.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/\",\"name\":\"Kad dar\u012bjums uzr\u0101d\u0101ms PVN deklar\u0101cij\u0101? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kad-darijums-uzradams-pvn-deklaracija\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kad-darijums-uzradams-pvn-deklaracija.jpg\",\"datePublished\":\"2026-10-12T06:55:46+00:00\",\"dateModified\":\"2026-10-12T07:02:18+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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