{"id":24752,"date":"2024-12-13T13:59:39","date_gmt":"2024-12-13T11:59:39","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=24752"},"modified":"2024-12-13T13:59:39","modified_gmt":"2024-12-13T11:59:39","slug":"saeima-atvieglo-pvn-piemerosanu-mazajiem-uznemumiem-pakalpojuma-piedavasanai-arvalstu-platformas","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=24752","title":{"rendered":"Saeima atvieglo PVN piem\u0113ro\u0161anu mazajiem uz\u0146\u0113mumiem pakalpojuma pied\u0101v\u0101\u0161anai \u0101rvalstu platform\u0101s"},"content":{"rendered":"\n<p>Lai atvieglotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anu mazajiem uz\u0146\u0113mumiem, kuri savus pakalpojumus pied\u0101v\u0101 \u0101rvalstu platform\u0101s, Saeima ceturtdien, 12.decembr\u012b, gal\u012bgaj\u0101 las\u012bjum\u0101 pie\u0146\u0113ma&nbsp;<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webSasaiste?OpenView&amp;restricttocategory=763\/Lp14\" target=\"_blank\" rel=\"noreferrer noopener\">groz\u012bjumus<\/a>&nbsp;Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101.&nbsp;<\/p>\n\n\n\n<p>L\u012bdz \u0161im uz\u0146\u0113m\u0113jam, kur\u0161 v\u0113l\u0113j\u0101s periodiski pied\u0101v\u0101t viesu izmitin\u0101\u0161anas pakalpojumu, bija ierobe\u017eota iesp\u0113ja \u0161\u0101da pakalpojuma pied\u0101v\u0101jumam izmantot, piem\u0113ram, \u0101rvalstu platformas. Uz\u0146\u0113m\u0113jam tad bija j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam, k\u0101 ar\u012b j\u0101veic virkne citu administrat\u012bvu proced\u016bru. \u0160\u0101da k\u0101rt\u012bba mazam uz\u0146\u0113mumam bija liels administrat\u012bvais slogs, tostarp gada apgroz\u012bjums tam p\u0101rsvar\u0101 nesasniedza 50 t\u016bksto\u0161u eiro slieksni, kad j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam.&nbsp; &nbsp;&nbsp;<\/p>\n\n\n\n<p>Mazo uz\u0146\u0113m\u0113ju atbalstam Saeima ar likuma groz\u012bjumiem noteikusi \u012bpa\u0161u k\u0101rt\u012bbu re\u0123istr\u0101cijai Valsts ie\u0146\u0113mumu dienest\u0101 k\u0101 pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101jam tiem komersantiem, kuri v\u0113l\u0113sies sa\u0146emt pakalpojumu \u0101rvalst\u012b, tostarp booking.com, bet nere\u0123istr\u0113sies k\u0101 PVN maks\u0101t\u0101ji visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101. Uz\u0146\u0113mumam pie\u0161\u0137irs PVN re\u0123istr\u0101cijas numuru ar \u012bpa\u0161u paz\u012bmi, ko var\u0113s izmantot tikai un vien\u012bgi PVN nomaksai par sa\u0146emtajiem pakalpojumiem no citu Eiropas Savien\u012bbas (ES) dal\u012bbvalstu vai tre\u0161o valstu un teritoriju PVN maks\u0101t\u0101jiem.&nbsp;<\/p>\n\n\n\n<p>Noteikts, ka \u0161iem uz\u0146\u0113mumiem nodoklis par saviem iek\u0161zem\u0113 veiktajiem ar PVN apliekamajiem dar\u012bjumiem neb\u016bs j\u0101maks\u0101 l\u012bdz br\u012bdim, kad tie re\u0123istr\u0113sies Valsts ie\u0146\u0113mumu dienesta pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca maks\u0101t\u0101ju re\u0123istr\u0101 visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101. Groz\u012bjumi ar\u012b noteic, ka \u012bpa\u0161aj\u0101 k\u0101rt\u012bb\u0101 re\u0123istr\u0113tie PVN maks\u0101t\u0101ji nevar\u0113s atskait\u012bt priek\u0161nodokli par ieg\u0101d\u0101t\u0101m prec\u0113m un sa\u0146emtajiem pakalpojumiem savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai.&nbsp;<\/p>\n\n\n\n<p>T\u0101pat noteikts, ka \u012bpa\u0161aj\u0101 k\u0101rt\u012bb\u0101 re\u0123istr\u0113tiem PVN maks\u0101t\u0101jiem nevajadz\u0113s iesniegt PVN deklar\u0101ciju par taks\u0101cijas periodu. Pievienot\u0101s v\u0113rt\u012bbas nodoklis par cit\u0101 ES dal\u012bbvalst\u012b, tre\u0161aj\u0101 valst\u012b vai teritorij\u0101 sa\u0146emtajiem pakalpojumiem, k\u0101 ar\u012b par pre\u010du ieg\u0101di b\u016bs j\u0101nomaks\u0101, iesniedzot pazi\u0146ojumu par PVN samaksu. \u012apa\u0161aj\u0101 k\u0101rt\u012bb\u0101 re\u0123istr\u0113tajiem PVN maks\u0101t\u0101jiem nevajadz\u0113s izsniegt PVN r\u0113\u0137inu par veiktajiem dar\u012bjumiem.&nbsp;<\/p>\n\n\n\n<p>Noteikts, ka \u012bpa\u0161\u0101 k\u0101rt\u012bba b\u016bs sp\u0113k\u0101 no n\u0101kam\u0101 gada 1.j\u016blija.&nbsp;<\/p>\n\n\n\n<p>PVN likums ar\u012b groz\u012bts, lai p\u0101r\u0146emtu ES direkt\u012bvas pras\u012bbas attiec\u012bb\u0101 uz mazo un vid\u0113jo uz\u0146\u0113mumu PVN piem\u0113ro\u0161anas proces\u0101 vienk\u0101r\u0161o\u0161anu, nulles procentu likmes piem\u0113ro\u0161anas p\u0101rskat\u012b\u0161anu dar\u012bjumos ar Latvij\u0101 re\u0123istr\u0113t\u0101m diplom\u0101tiskaj\u0101m un konsul\u0101raj\u0101m p\u0101rst\u0101vniec\u012bb\u0101m, pre\u010du ieg\u0101des ES teritorij\u0101 defin\u012bcijas preciz\u0113\u0161anu, pakalpojumu snieg\u0161anas vietas preciz\u0113\u0161anu kult\u016bras un sporta pas\u0101kumiem, k\u0101 ar\u012b PVN jomas tiesisk\u0101 regul\u0113juma pilnveido\u0161anu atbilsto\u0161i ES pras\u012bb\u0101m.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lai atvieglotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) piem\u0113ro\u0161anu mazajiem uz\u0146\u0113mumiem, kuri savus pakalpojumus pied\u0101v\u0101 \u0101rvalstu platform\u0101s, Saeima ceturtdien, 12.decembr\u012b, gal\u012bgaj\u0101 las\u012bjum\u0101 pie\u0146\u0113ma\u00a0groz\u012bjumus\u00a0Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101.\u00a0<\/p>\n","protected":false},"author":1938,"featured_media":21984,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71,47],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/24752"}],"collection":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/users\/1938"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24752"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/24752\/revisions"}],"predecessor-version":[{"id":24753,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/24752\/revisions\/24753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/21984"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}