{"id":27703,"date":"2026-10-28T19:42:13","date_gmt":"2026-10-28T17:42:13","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=27703"},"modified":"2026-10-28T19:42:14","modified_gmt":"2026-10-28T17:42:14","slug":"fm-rosina-precizet-pvn-piemerosanu-parrobezu-tirdznieciba-un-noteikt-pvn-0-likmi-safe-aizsardzibas-iepirkumiem","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=27703","title":{"rendered":"FM rosina preciz\u0113t PVN piem\u0113ro\u0161anu p\u0101rrobe\u017eu tirdzniec\u012bb\u0101 un noteikt PVN 0% likmi SAFE aizsardz\u012bbas iepirkumiem"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Finan\u0161u ministrija (FM) ir sagatavojusi un iesniegusi izskat\u012b\u0161anai vald\u012bb\u0101 groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) likum\u0101, kas paredz preciz\u0113t nodok\u013ca piem\u0113ro\u0161anu e-komercijas dar\u012bjumiem, noteikt PVN 0% likmi Eiropas Savien\u012bbas (ES) aizsardz\u012bbas stiprin\u0101\u0161anas instrumenta (SAFE) ietvaros veikt\u0101m pre\u010du pieg\u0101d\u0113m un pakalpojumiem, k\u0101 ar\u012b preciz\u0113t nodok\u013ca piem\u0113ro\u0161anu diplom\u0101tisko p\u0101rst\u0101vniec\u012bbu dar\u012bjumiem ar akc\u012bzes prec\u0113m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E-komercijas jom\u0101 izmai\u0146as skars pre\u010du t\u0101lp\u0101rdo\u0161anas ES teritorij\u0101 defin\u012bciju, pre\u010du t\u0101lp\u0101rdo\u0161anas robe\u017ev\u0113rt\u012bbas apr\u0113\u0137in\u0101 iek\u013caujamo dar\u012bjumu tv\u0113rumu, \u012bpa\u0161os PVN re\u017e\u012bmus, kas uz\u0146\u0113mumiem \u013cauj vien\u0101 valst\u012b deklar\u0113t un samaks\u0101t nodokli par p\u0101rdo\u0161anu pirc\u0113jiem vair\u0101k\u0101s ES valst\u012bs, k\u0101 ar\u012b pre\u010du pieg\u0101des uz noliktavu noteikuma piem\u0113ro\u0161anu. Groz\u012bjumi preciz\u0113s pre\u010du pieg\u0101des vietas t\u0101lp\u0101rdo\u0161anas dar\u012bjumos robe\u017ev\u0113rt\u012bbas apr\u0113\u0137in\u0101 iek\u013caujamo dar\u012bjumu tv\u0113rumu, \u012bpa\u0161o re\u017e\u012bmu piem\u0113ro\u0161anu , k\u0101 ar\u012b noteiks pre\u010du pieg\u0101des uz noliktavu noteikuma piem\u0113ro\u0161anas un sp\u0113k\u0101 esam\u012bbas beigu termi\u0146u. Piem\u0113ram, turpm\u0101k pre\u010du pieg\u0101d\u0101t\u0101js, izv\u0113loties noteikt pre\u010du pieg\u0101des vietu t\u0101lp\u0101rdo\u0161anas dar\u012bjumos iek\u0161zem\u0113, 10&nbsp;000 eiro robe\u017ev\u0113rt\u012bbas apr\u0113\u0137in\u0101 ir ties\u012bgs iek\u013caut tikai pre\u010du pieg\u0101des no Latvijas teritorijas uz cit\u0101m ES dal\u012bbvalst\u012bm, Savien\u012bbas re\u017e\u012bma tv\u0113rums uz noteiktu laiku tiks papla\u0161in\u0101ts, iek\u013caujot g\u0101zes, elektroener\u0123ijas vai siltumener\u0123ijas, vai dzes\u0113\u0161anas ener\u0123ijas pieg\u0101des, savuk\u0101rt uz\u0146\u0113mumiem tiks vienk\u0101r\u0161ota PVN atmaksas sa\u0146em\u0161ana par prec\u0113m un pakalpojumiem, kas izmantoti noteikto \u012bpa\u0161o re\u017e\u012bmu ietvaros veikto dar\u012bjumu nodro\u0161in\u0101\u0161anai. \u0160\u0101di vis\u0101 ES tiks piem\u0113roti vienoti noteikumi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aizsardz\u012bbas jom\u0101 paredz\u0113ts noteikt PVN 0% likmi pre\u010du pieg\u0101d\u0113m, pakalpojumiem un pre\u010du importam, kas tiek veikti SAFE instrumenta atbalst\u012btu iepirkumu l\u012bgumu ietvaros. Tas noz\u012bm\u0113, ka \u0161iem iepirkumiem PVN netiks pieskait\u012bts. \u0160\u012bs izmai\u0146as attiecas uz PVN piem\u0113ro\u0161anas k\u0101rt\u012bbu konkr\u0113tajos dar\u012bjumos. SAFE ir ES instruments, kas pal\u012bdz dal\u012bbvalst\u012bm ieg\u0101d\u0101ties aizsardz\u012bbai nepiecie\u0161amo apr\u012bkojumu un stiprin\u0101t Eiropas aizsardz\u012bbas industriju.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u0101pat pl\u0101nots preciz\u0113t PVN 0% likmes piem\u0113ro\u0161anas k\u0101rt\u012bbu dar\u012bjumiem ar akc\u012bzes prec\u0113m, piem\u0113ram, degvielu un alkoholiskajiem dz\u0113rieniem, ko ofici\u0101l\u0101m vajadz\u012bb\u0101m ieg\u0101d\u0101jas Latvij\u0101 re\u0123istr\u0113t\u0101s \u0101rvalstu diplom\u0101tisk\u0101s un konsul\u0101r\u0101s p\u0101rst\u0101vniec\u012bbas. \u0160\u012bs izmai\u0146as attiecas uz PVN piem\u0113ro\u0161anas k\u0101rt\u012bbu konkr\u0113tajos dar\u012bjumos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Likumprojekts skat\u0101ms\u00a0<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/01e6f41b-dde3-40e5-9d02-8ea6ad817f74\" target=\"_blank\" rel=\"noopener\">Ties\u012bbu aktu port\u0101l\u0101<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finan\u0161u ministrija (FM) ir sagatavojusi un iesniegusi izskat\u012b\u0161anai vald\u012bb\u0101 groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) likum\u0101, kas paredz preciz\u0113t nodok\u013ca piem\u0113ro\u0161anu e-komercijas dar\u012bjumiem<\/p>\n","protected":false},"author":1938,"featured_media":27702,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[174,71],"tags":[],"class_list":["post-27703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iepirkumu-abc","category-likumdosana-normativie-akti"],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/27703","targetHints":{"allow":["GET"]}}],"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=27703"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/27703\/revisions"}],"predecessor-version":[{"id":27704,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/27703\/revisions\/27704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/27702"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=27703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}