{"id":25149,"date":"2025-02-24T11:21:01","date_gmt":"2025-02-24T09:21:01","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=25149"},"modified":"2025-02-24T11:22:15","modified_gmt":"2025-02-24T09:22:15","slug":"atvieglots-pvn-nomaksas-rezims-mazajiem-uznemumiem-darijumiem-es-dalibvalstis","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=25149","title":{"rendered":"Atvieglots PVN nomaksas re\u017e\u012bms mazajiem uz\u0146\u0113mumiem dar\u012bjumiem ES dal\u012bbvalst\u012bs"},"content":{"rendered":"\n<p>No 2025.\u00a0gada Latvijas mazajiem uz\u0146\u0113mumiem un saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kuri p\u0101rdod preces vai sniedz pakalpojumus ne tikai Latvij\u0101, bet ar\u012b cit\u0101s ES dal\u012bbvalst\u012bs, ir iesp\u0113ja pieteikties un izmantot \u012bpa\u0161o PVN atbr\u012bvojuma re\u017e\u012bmu (turpm\u0101k \u2013 MVU re\u017e\u012bms).<\/p>\n\n\n\n<p>Tas noz\u012bm\u0113, ka tie Latvijas mazie uz\u0146\u0113mumi un saimniecisk\u0101s darb\u012bbas veic\u0113ji, kuri pieteiksies un tiks re\u0123istr\u0113ti MVU re\u017e\u012bm\u0101, turpm\u0101k var\u0113s nere\u0123istr\u0113ties PVN maks\u0101t\u0101ju re\u0123istr\u0101 un nemaks\u0101t PVN ne tikai Latvij\u0101, bet ar\u012b cit\u0101s ES dal\u012bbvalst\u012bs, ja netiks p\u0101rsniegts attiec\u012bg\u0101s ES dal\u012bbvalsts PVN re\u0123istr\u0101cijas slieksnis un neb\u016bs p\u0101rsniegts ES kop\u0113jais apgroz\u012bjums 100&nbsp;000 eiro.<\/p>\n\n\n\n<p>MVU re\u017e\u012bm\u0101 var re\u0123istr\u0113ties Latvijas uz\u0146\u0113mumi un saimniecisk\u0101s darb\u012bbas veic\u0113ji, kas atbilst \u0161\u0101diem krit\u0113rijiem:<\/p>\n\n\n\n<ul>\n<li>cit\u0101 ES dal\u012bbvalst\u012b veikto pre\u010du pieg\u0101\u017eu un sniegto pakalpojumu kop\u0113j\u0101 v\u0113rt\u012bba (bez PVN) gada laik\u0101 nav p\u0101rsniegusi robe\u017ev\u0113rt\u012bbu, kuru min\u0113taj\u0101 dal\u012bbvalst\u012b piem\u0113ro attiec\u012bb\u0101 uz nodok\u013ca atbr\u012bvojumu \u0161\u012bs dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jiem;<\/li>\n\n\n\n<li>to gada apgroz\u012bjums ES (tai skait\u0101 Latvij\u0101 veikto pre\u010du pieg\u0101\u017eu un sniegto pakalpojumu kop\u0113j\u0101 v\u0113rt\u012bba bez PVN), nav p\u0101rsniedzis 100 000 eiro.<\/li>\n<\/ul>\n\n\n\n<p>Lai\u00a0re\u0123istr\u0113tos MVU re\u017e\u012bm\u0101, VID elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) j\u0101iesniedz\u00a0\u00a0iepriek\u0161\u0113jais\u00a0pazi\u0146ojums, un taj\u0101 j\u0101nor\u0101da, kur\u0101 tie\u0161i ES dal\u012bbvalst\u012b\/-s uz\u0146\u0113mums v\u0113las izmantot atbr\u012bvojumu no PVN.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.vid.gov.lv\/lv\/mvu-rezims-ipass-pvn-atbrivojuma-rezims-mazajiem-uznemumiem#ka-iesniegt-ieprieksejo-pazinojumu\">K\u0101 iesniegt iepriek\u0161\u0113jo pazi\u0146ojumu?<\/a><\/p>\n\n\n\n<p>Ja pieteikums tiek apstiprin\u0101ts vismaz vien\u0101 no izv\u0113l\u0113taj\u0101m ES dal\u012bbvalst\u012bm, tad Valsts ie\u0146\u0113mumu dienests nodok\u013cu maks\u0101t\u0101ju re\u0123istr\u0113 MVU re\u017e\u012bmam un pie\u0161\u0137ir re\u0123istr\u0101cijas numuru ar kodu \u201cEX\u201d, ko uz\u0146\u0113mums turpm\u0101k var\u0113s izmantot dar\u012bjumiem cit\u0101 ES dal\u012bbvalst\u012b (vai dal\u012bbvalst\u012bs),&nbsp;lai nere\u0123istr\u0113tos attiec\u012bg\u0101s valsts PVN maks\u0101t\u0101ju re\u0123istr\u0101 un nemaks\u0101tu taj\u0101 PVN.<\/p>\n\n\n\n<p>Pla\u0161\u0101ka inform\u0101cija par MVU re\u017e\u012bmu un t\u0101 izmanto\u0161anas nosac\u012bjumiem pieejama VID t\u012bmek\u013cvietn\u0113 sada\u013c\u0101<\/p>\n\n\n\n<p><a href=\"https:\/\/www.vid.gov.lv\/lv\/mvu-rezims-ipass-pvn-atbrivojuma-rezims-mazajiem-uznemumiem\">Pievienot\u0101s v\u0113rt\u012bbas nodoklis \/ MVU re\u017e\u012bms (\u012bpa\u0161s PVN atbr\u012bvojuma re\u017e\u012bms mazajiem uz\u0146\u0113mumiem)<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No 2025.\u00a0gada Latvijas mazajiem uz\u0146\u0113mumiem un saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kuri p\u0101rdod preces vai sniedz pakalpojumus ne tikai Latvij\u0101, bet ar\u012b cit\u0101s ES dal\u012bbvalst\u012bs, ir iesp\u0113ja pieteikties un izmantot \u012bpa\u0161o PVN atbr\u012bvojuma re\u017e\u012bmu.<\/p>\n","protected":false},"author":1936,"featured_media":25151,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25149"}],"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\/1936"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25149"}],"version-history":[{"count":3,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25149\/revisions"}],"predecessor-version":[{"id":25153,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25149\/revisions\/25153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/25151"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}