2025. gad\u0101 st\u0101sies sp\u0113k\u0101 vair\u0101kas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) jom\u0101. Viena no svar\u012bg\u0101kaj\u0101m attiecas uz PVN re\u0123istr\u0101cijas sliek\u0161\u0146a apr\u0113\u0137inu. Turpm\u0101k 50\u00a0000 eiro sliek\u0161\u0146a apr\u0113\u0137in\u0101 j\u0101\u0146em v\u0113r\u0101 ne tikai ar PVN apliekamie dar\u012bjumi, k\u0101 tas bija l\u012bdz \u0161im, bet ar\u012b vair\u0101ki ar PVN neapliekamie dar\u012bjumi.<\/p>\n\n\n\n
T\u0101d\u0113\u013c tiem uz\u0146\u0113m\u0113jiem un saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kuri 2024. gad\u0101 veiku\u0161i ar PVN apliekamus dar\u012bjumus un, iesp\u0113jams, ar\u012b ar PVN neapliekamus dar\u012bjumus (piem\u0113ram, dar\u012bjumi ar nekustamo \u012bpa\u0161umu, finan\u0161u un apdro\u0161in\u0101\u0161anas pakalpojumi u.c.) un sasniegu\u0161i apgroz\u012bjumu 50 000 eiro, l\u012bdz 2025. gada 15.janv\u0101rim (ieskaitot) j\u0101iesniedz iesniegums re\u0123istr\u0101cijai VID PVN maks\u0101t\u0101ju re\u0123istr\u0101.<\/strong><\/p>\n\n\n\n To var izdar\u012bt, aizpildot VID Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 dokumenta grup\u0101 Nodok\u013cu maks\u0101t\u0101ju re\u0123istr\u0101cijas un datu izmai\u0146u veidlapas \u2013 Iesniegums rezidentu PVN re\u0123istr\u0101cijai, datu mai\u0146ai vai izsl\u0113g\u0161anai. 50 000 eiro slieksnis j\u0101apr\u0113\u0137ina kalend\u0101ra gadam (2024.gadam), nevis p\u0113d\u0113jiem 12 m\u0113ne\u0161iem.<\/p>\n\n\n\n Ja iesniegums tiks iesniegts l\u012bdz 2025. gada 15. janv\u0101rim, tad par 2025.gada dar\u012bjumiem PVN j\u0101s\u0101k maks\u0101t no t\u0101 br\u012b\u017ea, kad persona tiks iek\u013cauta VID PVN maks\u0101t\u0101ju re\u0123istr\u0101.<\/p>\n\n\n\n Savuk\u0101rt, ja iesniegums tiks iesniegts p\u0113c 2025. gada 15. janv\u0101ra, tad par 2025. gada dar\u012bjumiem j\u0101s\u0101k maks\u0101t PVN uzreiz no 2025. gada 1. janv\u0101ra.<\/p>\n\n\n\n Ja uz\u0146\u0113m\u0113jam 2024. gad\u0101 PVN re\u0123istr\u0101cijas slieksnis 50 000 eiro ir p\u0101rsniegts, tad j\u0101maks\u0101 PVN visu 2025. gadu. Neatkar\u012bgi no apgroz\u012bjuma, nevar br\u012bvpr\u0101t\u012bgi izsl\u0113gt sevi no VID PVN maks\u0101t\u0101ju re\u0123istra. <\/p>\n\n\n\n 2024. gad\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js iz\u012br\u0113 dz\u012bvo\u0161anai vair\u0101kus dz\u012bvok\u013cus, g\u016bstot ar PVN neapliekamus ien\u0101kumus 40 000 eiro, un iznom\u0101 ar\u012b telpas veikalam vai biroja vajadz\u012bb\u0101m, g\u016bstot ar PVN apliekamus dar\u012bjumus 12 000 eiro v\u0113rt\u012bb\u0101.<\/em><\/p>\n\n\n\n T\u0101tad 2024. gad\u0101 persona ir guvusi 52 000 eiro lielus ien\u0101kumus, kas iek\u013caujas PVN re\u0123istr\u0101cijas sliek\u0161\u0146a apr\u0113\u0137in\u0101.<\/em><\/p>\n\n\n\n Pie \u0161\u0101diem apst\u0101k\u013ciem 2024. gad\u0101 ir p\u0101rsniegts re\u0123istr\u0101cijas slieksnis, un saimniecisk\u0101s darb\u012bbas veic\u0113jam ir j\u0101re\u0123istr\u0113jas VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 un j\u0101maks\u0101 PVN par nomas dar\u012bjumiem visu 2025. gadu.<\/em><\/p>\n\n\n\n Ja persona iesniegumu re\u0123istr\u0101cijai PVN maks\u0101t\u0101ju re\u0123istr\u0101 iesniegs l\u012bdz 2025. gada 15. janv\u0101rim, tad PVN 2025. gad\u0101 j\u0101s\u0101k maks\u0101t no br\u012b\u017ea, kad t\u0101 tiek iek\u013cauta PVN maks\u0101t\u0101ju re\u0123istr\u0101. Savuk\u0101rt, ja iesniegums tiks iesniegts jau p\u0113c 2025. gada 15. janv\u0101ra, tad PVN par nomas pakalpojumiem j\u0101s\u0101k maks\u0101t jau no 2025. gada 1. janv\u0101ra.<\/em><\/p>\n\n\n\n PVN sliek\u0161\u0146a apr\u0113\u0137in\u0101 (50 000 eiro) nav j\u0101iek\u013cauj pamatl\u012bdzek\u013cu, nemateri\u0101lo ieguld\u012bjumu pieg\u0101de un ar PVN neapliekami dar\u012bjumi, ja tiem ir gad\u012bjuma raksturs.<\/p>\n\n\n\n Ja 2024. gada laik\u0101 apgroz\u012bjums p\u0101rsniedz 50 000 eiro, bet nep\u0101rsniedz 55 000 eiro, ir iesp\u0113jams atlikt re\u0123istr\u0101ciju PVN maks\u0101t\u0101ju re\u0123istr\u0101 l\u012bdz 2024. gada beig\u0101m.<\/p>\n\n\n\n Uz\u0146\u0113mumiem, kas 2024. gad\u0101 p\u0101rsniegs 50 000 eiro slieksni, veicot tikai ar PVN neapliekamos dar\u012bjumus, 2025. gad\u0101 var\u0113s nere\u0123istr\u0113ties VID PVN maks\u0101t\u0101ju re\u0123istr\u0101.<\/p>\n\n\n\n No 2025. gada st\u0101sies sp\u0113k\u0101 ar\u012b citi jauni nosac\u012bjumi un preciz\u0113jumi PVN piem\u0113ro\u0161an\u0101, kas attieksies uz viet\u0113jiem un citu dal\u012bbvalstu uz\u0146\u0113mumiem, k\u0101 ar\u012b uz nodok\u013cu maks\u0101t\u0101jiem, kuri veic dar\u012bjumus cit\u0101s dal\u012bbvalst\u012bs. \u0160\u012bs izmai\u0146as st\u0101sies sp\u0113k\u0101 gan no n\u0101kam\u0101 gada 1. janv\u0101ra, gan no 1. j\u016blija.<\/p>\n\n\n\n Izmai\u0146as ir v\u0113rstas uz Eiropas Savien\u012bbas direkt\u012bvu p\u0101r\u0146em\u0161anu, lai atvieglotu PVN piem\u0113ro\u0161anu mazajiem uz\u0146\u0113mumiem (MVU), p\u0101rskat\u012btu PVN 0% likmes piem\u0113ro\u0161anu dar\u012bjumiem ar Latvij\u0101 re\u0123istr\u0113t\u0101m diplom\u0101tiskaj\u0101m un konsul\u0101raj\u0101m p\u0101rst\u0101vniec\u012bb\u0101m<\/a>, pakalpojumu snieg\u0161anas vietas noteik\u0161anu kult\u016bras un sporta pas\u0101kumos, k\u0101 ar\u012b lai pilnveidotu PVN noteikumus atbilsto\u0161i Eiropas Savien\u012bbas pras\u012bb\u0101m un saska\u0146otu tos ar citu nozaru tiesisko regul\u0113jumu.<\/p>\n\n\n\n Ta\u010du \u0161obr\u012bd\u00a0groz\u012bjumi Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101\u00a0v\u0113l nav pie\u0146emti, izsludin\u0101ti un public\u0113ti. L\u012bdz ar to aicin\u0101m sekot l\u012bdzi aktu\u0101lajai inform\u0101cijai ofici\u0101laj\u0101 izdevum\u0101 \u201cLatvijas V\u0113stnesis\u201d un VID t\u012bmek\u013cvietn\u0113. \u0160obr\u012bd pla\u0161\u0101ka inform\u0101cija pieejama Saeimas t\u012bmek\u013cvietn\u0113\u00a0https:\/\/titania.saeima.lv\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" 2025. gad\u0101 st\u0101sies sp\u0113k\u0101 vair\u0101kas izmai\u0146as pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) jom\u0101. Viena no svar\u012bg\u0101kaj\u0101m attiecas uz PVN re\u0123istr\u0101cijas sliek\u0161\u0146a apr\u0113\u0137inu. <\/p>\n","protected":false},"author":1938,"featured_media":24754,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/24755"}],"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=24755"}],"version-history":[{"count":2,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/24755\/revisions"}],"predecessor-version":[{"id":24757,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/24755\/revisions\/24757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/24754"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Piem\u0113rs<\/h2>\n\n\n\n
Iz\u0146\u0113mumi re\u0123istr\u0101cijas sliek\u0161\u0146a apr\u0113\u0137in\u0101<\/h2>\n\n\n\n
Re\u0123istr\u0101cijas atlik\u0161ana<\/h2>\n\n\n\n
Ties\u012bbas nere\u0123istr\u0113ties<\/a><\/h2>\n\n\n\n
Citas izmai\u0146as PVN jom\u0101<\/h2>\n\n\n\n