{"id":25736,"date":"2025-06-30T14:54:29","date_gmt":"2025-06-30T12:54:29","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=25736"},"modified":"2025-06-30T14:54:29","modified_gmt":"2025-06-30T12:54:29","slug":"mazajiem-un-videjiem-uznemumiem-paplasina-iespejas-un-samazina-nodoklu-slogu-parrobezu-darijumos","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=25736","title":{"rendered":"Mazajiem un vid\u0113jiem uz\u0146\u0113mumiem papla\u0161ina iesp\u0113jas un samazina nodok\u013cu slogu p\u0101rrobe\u017eu dar\u012bjumos"},"content":{"rendered":"\n<p>Saeima 2024. gada 12. decembr\u012b pie\u0146\u0113ma groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas paredz no 2025.gada 1.j\u016blija ieviest \u012bpa\u0161u k\u0101rt\u012bbu re\u0123istr\u0101cijai Valsts ie\u0146\u0113mumu dienesta pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju re\u0123istr\u0101 PVN maks\u0101t\u0101jam, kas sa\u0146em p\u0101rrobe\u017eu pakalpojumus vai veic pre\u010du ieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101. PVN likuma groz\u012bjumi paredz mazajiem un vid\u0113jiem uz\u0146\u0113mumiem, kas nav sasniegu\u0161i PVN re\u0123istr\u0101cijas slieksni 50&nbsp;000 eiro apm\u0113r\u0101, \u012bpa\u0161u k\u0101rt\u012bbu re\u0123istr\u0101cijai Valsts ie\u0146\u0113mumu dienesta (VID) PVN maks\u0101t\u0101ju re\u0123istr\u0101. T\u0101 rezult\u0101t\u0101 tiem tiks pie\u0161\u0137irts PVN re\u0123istr\u0101cijas numurs, kur\u0161 b\u016bs izmantojams tikai un vien\u012bgi PVN nomaksai par sa\u0146emtajiem pakalpojumiem no citu ES dal\u012bbvalstu vai tre\u0161o valstu, teritoriju PVN maks\u0101t\u0101jiem vai par pre\u010du ieg\u0101di ES teritorij\u0101 (Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma 139.<sup>2<\/sup>&nbsp;pant\u0101 noteikta \u012bpa\u0161a re\u0123istr\u0101cijas k\u0101rt\u012bba).<\/p>\n\n\n\n<p>T\u0101d\u0113j\u0101di uz\u0146\u0113mumi, kas sa\u0146em p\u0101rrobe\u017eu pakalpojumu, piem\u0113ram, no platformas \u201cBooking.com\u201d vai ieg\u0101d\u0101jas no \u0101rvalstu uz\u0146\u0113muma IT licenci, maks\u0101s PVN tikai no sa\u0146emt\u0101 p\u0101rrobe\u017eu pakalpojuma. \u0160iem uz\u0146\u0113mumiem neb\u016bs pien\u0101kuma maks\u0101t PVN par saviem iek\u0161zem\u0113 veiktajiem ar PVN apliekamajiem dar\u012bjumiem l\u012bdz br\u012bdim, kad tie sasniegs PVN re\u0123istr\u0101cijas slieksni un re\u0123istr\u0113sies VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 atbilsto\u0161i visp\u0101r\u012bgai k\u0101rt\u012bbai.<\/p>\n\n\n\n<p>Lai ar\u012b MUN maks\u0101t\u0101ji var\u0113tu izmantot iesp\u0113ju sa\u0146emt p\u0101rrobe\u017eu pakalpojumus vai ieg\u0101d\u0101ties preces no citu ES valstu PVN maks\u0101t\u0101jiem, groz\u012bjumi Mikrouz\u0146\u0113mumu nodok\u013ca likum\u0101 paredz iesp\u0113ju PVN maks\u0101t\u0101jiem, kas re\u0123istr\u0113ti VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 saska\u0146\u0101 ar PVN likuma 139.<sup>2<\/sup>&nbsp;pant\u0101 noteikto \u012bpa\u0161o re\u0123istr\u0101cijas k\u0101rt\u012bbu, ieg\u016bt MUN maks\u0101t\u0101ja statusu vai, ja tie jau re\u0123istr\u0113ti k\u0101 MUN maks\u0101t\u0101ji, saglab\u0101t MUN maks\u0101t\u0101ja statusu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>aeima 2024. gada 12. decembr\u012b pie\u0146\u0113ma groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas paredz no 2025.gada 1.j\u016blija ieviest \u012bpa\u0161u k\u0101rt\u012bbu re\u0123istr\u0101cijai Valsts ie\u0146\u0113mumu dienesta pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju re\u0123istr\u0101 PVN maks\u0101t\u0101jam, kas sa\u0146em p\u0101rrobe\u017eu pakalpojumus vai veic pre\u010du ieg\u0101di Eiropas Savien\u012bbas (ES) teritorij\u0101.<\/p>\n","protected":false},"author":1938,"featured_media":25735,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71,47],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25736"}],"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=25736"}],"version-history":[{"count":2,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25736\/revisions"}],"predecessor-version":[{"id":25738,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25736\/revisions\/25738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/25735"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}