{"id":25829,"date":"2025-07-18T08:54:52","date_gmt":"2025-07-18T06:54:52","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=25829"},"modified":"2025-07-18T08:55:14","modified_gmt":"2025-07-18T06:55:14","slug":"mazajiem-uznemejiem-atvieglota-registracija-vid-pvn-maksataju-registra-un-pvn-administresana","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=25829","title":{"rendered":"Mazajiem uz\u0146\u0113m\u0113jiem atvieglota re\u0123istr\u0101cija VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 un PVN administr\u0113\u0161ana"},"content":{"rendered":"\n<p>No 2025.\u00a0gada 1.\u00a0j\u016blija da\u013ca mazo uz\u0146\u0113m\u0113ju un saimniecisk\u0101s darb\u012bbas veic\u0113ju, kas atbilst noteiktiem krit\u0113rijiem, var\u00a0pieteikties un izmantot \u012bpa\u0161u re\u017e\u012bmu\u00a0re\u0123istr\u0101cijai Valsts ie\u0146\u0113mumu dienesta (VID) pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju re\u0123istr\u0101. Jaun\u0101 k\u0101rt\u012bba \u013caus vienk\u0101r\u0161ot\u0101k\u0101 veid\u0101 administr\u0113t un nomaks\u0101t PVN. PVN b\u016bs j\u0101maks\u0101 tikai par\u00a0sa\u0146emtajiem pakalpojumiem vai iepirktaj\u0101m prec\u0113m, bet ne no g\u016btajiem ie\u0146\u0113mumiem. Jaun\u0101s k\u0101rt\u012bbas izmanto\u0161ana ir br\u012bvpr\u0101t\u012bga.<\/p>\n\n\n\n<p>Izmantot jauno atviegloto re\u0123istr\u0101cijas un PVN administr\u0113\u0161anas k\u0101rt\u012bbu no \u0161\u012b gada 1. j\u016blija var uz\u0146\u0113mumi un saimniecisk\u0101s darb\u012bbas veic\u0113ji, kas atbilst \u0161\u0101diem krit\u0113rijiem:<\/p>\n\n\n\n<ul>\n<li>pre\u010du pieg\u0101\u017eu un sniegto pakalpojumu kop\u0113j\u0101 v\u0113rt\u012bba jeb apgroz\u012bjums Latvijas Republikas teritorij\u0101 kalend\u0101r\u0101 gad\u0101 nav p\u0101rsniedzis 50 000 eiro;<\/li>\n\n\n\n<li>nesniedz pakalpojumus citu Eiropas Savien\u012bbas (ES) dal\u012bbvalstu re\u0123istr\u0113tiem nodok\u013ca maks\u0101t\u0101jiem.<\/li>\n<\/ul>\n\n\n\n<p>Tiem uz\u0146\u0113mumiem un saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kas izv\u0113l\u0113sies jauno re\u0123istr\u0101cijas k\u0101rt\u012bbu, turpm\u0101k b\u016bs j\u0101apr\u0113\u0137ina un j\u0101maks\u0101 PVN tikai par pakalpojumiem, ko tie sa\u0146em no sadarb\u012bbas partneriem ES un tre\u0161aj\u0101s valst\u012bs, un\/vai prec\u0113m, ko tie ieg\u0101d\u0101jas ES teritorij\u0101. Turkl\u0101t \u0161\u0101d\u0101 k\u0101rt\u012bb\u0101 re\u0123istr\u0113tiem nodok\u013ca maks\u0101t\u0101jiem neb\u016bs j\u0101sniedz parast\u0101s PVN deklar\u0101cijas, bet apr\u0113\u0137in\u0101to PVN vajadz\u0113s iemaks\u0101t valsts bud\u017eet\u0101, iesniedzot pazi\u0146ojumu par PVN samaksu.<\/p>\n\n\n\n<p>Tie nodok\u013ca maks\u0101t\u0101ji, kas izmantos jauno re\u0123istr\u0113\u0161anas k\u0101rt\u012bbu, p\u0113c PVN numura sa\u0146em\u0161anas to nevar\u0113s izmantot citiem dar\u012bjumiem, kam \u0161\u012b k\u0101rt\u012bba nav paredz\u0113ta, k\u0101 ar\u012b nevar\u0113s izmantot PVN normat\u012bvajos aktos noteikt\u0101s priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbas.<\/p>\n\n\n\n<p>Paredzams, ka jaun\u0101 k\u0101rt\u012bba b\u016btiski atvieglos PVN administr\u0113\u0161anu tie\u0161i tiem mazajiem uz\u0146\u0113m\u0113jiem un saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kas savas saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai sa\u0146em elektroniski sniegtus pakalpojumus no \u0101rvalstu interneta platform\u0101m (piem\u0113ram,&nbsp;<em>etsy.com<\/em>,&nbsp;<em>facebook.com<\/em>,&nbsp;<em>booking.com<\/em>&nbsp;u.c.), ja vien tie paral\u0113li neveiks dar\u012bjumus, kuru d\u0113\u013c tiem b\u016bs nepiecie\u0161ama oblig\u0101ta re\u0123istr\u0101cija VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 parast\u0101 k\u0101rt\u012bb\u0101.<\/p>\n\n\n\n<p>Tiem uz\u0146\u0113mumiem un saimniecisk\u0101s darb\u012bbas veic\u0113jiem, kas atbilst min\u0113tajiem krit\u0113rijiem un turpm\u0101k v\u0113las izmantot \u012bpa\u0161o re\u017e\u012bmu, VID elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 (EDS) j\u0101iesniedz&nbsp;&nbsp;struktur\u0113ts iesniegums \u201cIesniegums re\u0123istr\u0101cijai PVN \u012bpa\u0161aj\u0101 k\u0101rt\u012bb\u0101 (139.<sup>2<\/sup>&nbsp;pants) vai izsl\u0113g\u0161anai no t\u0101s\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No 2025.\u00a0gada 1.\u00a0j\u016blija da\u013ca mazo uz\u0146\u0113m\u0113ju un saimniecisk\u0101s darb\u012bbas veic\u0113ju, kas atbilst noteiktiem krit\u0113rijiem, var\u00a0pieteikties un izmantot \u012bpa\u0161u re\u017e\u012bmu\u00a0re\u0123istr\u0101cijai Valsts ie\u0146\u0113mumu dienesta (VID) pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju re\u0123istr\u0101. Jaun\u0101 k\u0101rt\u012bba \u013caus vienk\u0101r\u0161ot\u0101k\u0101 veid\u0101 administr\u0113t un nomaks\u0101t PVN.<\/p>\n","protected":false},"author":1938,"featured_media":24781,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71,1,47],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25829"}],"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=25829"}],"version-history":[{"count":2,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25829\/revisions"}],"predecessor-version":[{"id":25831,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/25829\/revisions\/25831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/24781"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}