{"id":19614,"date":"2022-12-14T07:53:21","date_gmt":"2022-12-14T05:53:21","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=19614"},"modified":"2022-12-15T08:12:55","modified_gmt":"2022-12-15T06:12:55","slug":"2023-gada-nodoklu-aktualitates-autoratlidzibu-sanemejiem","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=19614","title":{"rendered":"2023. gada nodok\u013cu aktualit\u0101tes autoratl\u012bdz\u012bbu sa\u0146\u0113m\u0113jiem"},"content":{"rendered":"\n

Valsts ie\u0146\u0113mumu dienests<\/p>\n\n\n\n

L\u012bdz 2023. gada beig\u0101m ir pagarin\u0101ts p\u0101rejas periods \u012bpa\u0161ajam autoratl\u012bdz\u012bbas nodok\u013cu re\u017e\u012bmam. T\u0101d\u0113j\u0101di autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113ji ar\u012b 2023. gad\u0101 var\u0113s maks\u0101t nodok\u013cus, nere\u0123istr\u0113joties k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113ji.<\/p>\n\n\n\n

Tas noz\u012bm\u0113, ka autoratl\u012bdz\u012bbu izmaks\u0101t\u0101js ietur un samaks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodokli (turpm\u0101k \u2013 IIN)  no autoratl\u012bdz\u012bbas ien\u0101kuma:<\/p>\n\n\n\n

– l\u012bdz 25 000 eiro \u2013 25 %;<\/p>\n\n\n\n

– p\u0101rsniedz 25 000 eiro \u2013 40 %.<\/p>\n\n\n\n

Autoratl\u012bdz\u012bbas izmaks\u0101t\u0101js pirms nodok\u013ca apr\u0113\u0137in\u0101\u0161anas nepiem\u0113ro nosac\u012btos izdevumus.<\/p>\n\n\n\n

Piem\u0113rojam\u0101s IIN likmes ir noteiktas autoratl\u012bdz\u012bbas ien\u0101kumam par pilnu kalend\u0101ra gadu (2023. gadu). Samaks\u0101to nodokli novirza \u2013 80 % valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101to iemaksu da\u013cai (VSAOI), 20 %  \u2013 IIN da\u013cai.<\/p>\n\n\n\n

Ja autoratl\u012bdz\u012bbu b\u016bs izmaks\u0101ju\u0161i\u00a0vair\u0101ki izmaks\u0101t\u0101ji\u00a0vai autoratl\u012bdz\u012bba sa\u0146emta\u00a0\u0101rvalst\u012bs, tad autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113jam l\u012bdz\u00a02024.\u00a0gada 28.\u00a0febru\u0101rim\u00a0b\u016bs j\u0101iesniedz VID Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101\u00a0autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113ja deklar\u0101cija.<\/p>\n\n\n\n

Ja autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113js ir re\u0123istr\u0113jis saimniecisko darb\u012bbu<\/strong><\/p>\n\n\n\n

Autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113js ar\u012b turpm\u0101k var\u0113s re\u0123istr\u0113ties VID k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js, izv\u0113loties maks\u0101t nodok\u013cus par sa\u0146emto autoratl\u012bdz\u012bbu\u00a0visp\u0101r\u0113j\u0101 nodok\u013cu maks\u0101\u0161anas re\u017e\u012bm\u0101,\u00a0mikrouz\u0146\u0113mumu nodok\u013ca re\u017e\u012bm\u0101\u00a0vai\u00a0re\u0123istr\u0113t komercsabiedr\u012bbu.<\/p>\n\n\n\n

Autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113js, kas maks\u0101 mikrouz\u0146\u0113mumu nodokli, var izv\u0113l\u0113ties izmantot saimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumu kontu<\/a>. Visus ie\u0146\u0113mumus no saimniecisk\u0101s darb\u012bbas ieskaita \u0161aj\u0101 kont\u0101, bet banka sadarb\u012bb\u0101 ar VID t\u0101l\u0101k\u0101s darb\u012bbas veic autom\u0101tiski, bez pa\u0161a saimniecisk\u0101s darb\u012bbas veic\u0113ja l\u012bdzdal\u012bbas:<\/p>\n\n\n\n

– iesniedz mikrouz\u0146\u0113mumu nodok\u013ca deklar\u0101ciju;<\/p>\n\n\n\n

– apr\u0113\u0137ina un samaks\u0101 nodokli.<\/p>\n\n\n\n

Minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas<\/strong><\/p>\n\n\n\n

Minim\u0101l\u0101s valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (minim\u0101l\u0101s iemaksas) ir oblig\u0101ts maks\u0101jums, ko veic par katru cilv\u0113ku, kura ien\u0101kumi m\u0113nes\u012b ir maz\u0101ki par 620 eiro un attiec\u012bgi kop\u0113jie ceturk\u0161\u0146a ien\u0101kumi ir maz\u0101ki par 1860 eiro. Minim\u0101l\u0101s iemaksas apr\u0113\u0137ina no 1860 eiro vai 620 eiro m\u0113nes\u012b.<\/p>\n\n\n\n

Cilv\u0113kam, kur\u0161 vienlaikus ir darba \u0146\u0113m\u0113js un saimniecisk\u0101s darb\u012bbas veic\u0113js vai autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113js, ien\u0101kumus summ\u0113, lai noteiktu, vai tie ir minim\u0101laj\u0101 apm\u0113r\u0101. Ja deklar\u0113tie (summ\u0113tie) ien\u0101kumi ceturksn\u012b ir maz\u0101ki par 1860\u00a0eiro, minim\u0101l\u0101s iemaksas no starp\u012bbas starp 1860\u00a0eiro un \u0161iem ien\u0101kumiem no saviem l\u012bdzek\u013ciem veic darba dev\u0113js.<\/p>\n\n\n\n

K\u0101dos gad\u012bjumos minim\u0101l\u0101s iemaksas var nemaks\u0101t?<\/strong><\/p>\n\n\n\n

Ja autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113js (ja vien vi\u0146\u0161 nav papildus ar\u012b darba \u0146\u0113m\u0113js) \u2013 gan tas, kur\u0161 ir re\u0123istr\u0113jis saimniecisko darb\u012bbu, gan tas, kur\u0161 nav re\u0123istr\u0113jis saimniecisko darb\u012bbu, \u2013 prognoz\u0113, ka vi\u0146a ien\u0101kumi nesasniegs 1860 eiro ceturksn\u012b, var iesniegt VID apliecin\u0101jumu par n\u0101kam\u0101 ceturk\u0161\u0146a pl\u0101notajiem ien\u0101kumiem. T\u0101d\u0101 gad\u012bjum\u0101 minim\u0101l\u0101s iemaksas netiks apr\u0113\u0137in\u0101tas un neb\u016bs j\u0101maks\u0101.<\/p>\n\n\n\n

Apliecin\u0101jumu var iesniegt VID Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) sada\u013c\u0101 \u201cDokumenti\u201d \u2013 \u201cNo veidlapas\u201d \u2013 \u201cDokumentu grupa\u201d \u2013 \u201cValsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101to iemaksu dokumenti\u201d \u2013 \u201cPa\u0161nodarbin\u0101t\u0101 apliecin\u0101jums par pl\u0101notajiem ien\u0101kumiem\u201d.<\/p>\n\n\n\n

Apliecin\u0101jumu iesniedz \u0161\u0101dos termi\u0146os:<\/p>\n\n\n\n