{"id":1381,"date":"2023-11-28T08:13:40","date_gmt":"2023-11-28T08:13:40","guid":{"rendered":"https:\/\/pats.lv\/?p=1381"},"modified":"2024-02-29T09:00:48","modified_gmt":"2024-02-29T09:00:48","slug":"vai-nepieciesams-kases-aparats","status":"publish","type":"post","link":"https:\/\/pats.lv\/ru\/vai-nepieciesams-kases-aparats\/","title":{"rendered":"Vai nepiecie\u0161ams kases apar\u0101ts?"},"content":{"rendered":"<p><strong>Las\u012bt\u0101js jaut\u0101: Mans mazais uz\u0146\u0113mums (individu\u0101lais komersants) ir sa\u0146\u0113mis pied\u0101v\u0101jumu piedal\u012bties Ziemassv\u0113tku un Jaun\u0101 gada tirdzi\u0146os, bet man ir dilemma \u2013 vai nepiecie\u0161ams kases apar\u0101ts? Produktu kl\u0101st\u0101 ir pa\u0161u ra\u017eotas un iepirktas preces (gan t\u0101das, kuras tiek uzlabotas un p\u0101rdotas, gan t\u0101das, kuras tiek vienk\u0101r\u0161i p\u0101rdotas). Tirdzi\u0146i \u0161obr\u012bd paredz\u0113ti tr\u012bs (kopum\u0101 se\u0161as dienas). Vai dienu skait\u0101, ko pavadu tirdzi\u0146os, j\u0101iev\u0113ro k\u0101ds regul\u0113jums? Vai nepiecie\u0161ams kases apar\u0101ts? Varb\u016bt der tikai kv\u012bts? K\u0101das atskaites man b\u016bs j\u0101iesniedz? K\u0101di likumi, normat\u012bvie akti \u0161o regul\u0113?<\/strong><\/p>\n\n\n\n<p><em>Atbild: Valsts ie\u0146\u0113mumu dienests<\/em><\/p>\n\n\n\n<p><strong>Strukt\u016brvien\u012bba<\/strong><\/p>\n\n\n\n<p>Likuma \u201cPar nodok\u013ciem un nodev\u0101m\u201d 1.panta 24.punkt\u0101 ir noteikts, ka <em>strukt\u016brvien\u012bba ir juridisk\u0101s personas vai uz l\u012bguma vai norunas pamata izveidotu fizisko un juridisko personu grupu vai to p\u0101rst\u0101vju (citas personas) teritori\u0101li no\u0161\u0137irta saimnieciska vien\u012bba, kuras atra\u0161an\u0101s viet\u0101 tiek veikta saimniecisk\u0101 darb\u012bba Latvijas Republik\u0101 vai \u0101rpus t\u0101s. Strukt\u016brvien\u012bbai nav juridisk\u0101s personas statusa<\/em>.<\/p>\n\n\n\n<p>Strukt\u016brvien\u012bba ir re\u0123istr\u0113jama gad\u012bjum\u0101, ja persona konkr\u0113taj\u0101 saimnieciskaj\u0101 vien\u012bb\u0101 \u0101rpus juridisk\u0101s adreses veic vai pl\u0101no veikt saimniecisko darb\u012bbu.<\/p>\n\n\n\n<p>Ministru kabineta (MK) noteikumu Nr.537 \u201cNoteikumi par nodok\u013cu maks\u0101t\u0101ju un nodok\u013cu maks\u0101t\u0101ju strukt\u016brvien\u012bbu re\u0123istr\u0101ciju Valsts ie\u0146\u0113mumu dienest\u0101\u201d 5.pant\u0101 ir noteikts, k\u0101d\u0101 termi\u0146\u0101 <em>\u0161o noteikumu 4.1.apak\u0161punkt\u0101 min\u0113t\u0101s fizisk\u0101s personas un 4.2.apak\u0161punkt\u0101 min\u0113tie subjekti k\u0101 nodok\u013cu maks\u0101t\u0101ji re\u0123istr\u0113jas Valsts ie\u0146\u0113mumu dienest\u0101<\/em>.<\/p>\n\n\n\n<p>Min\u0113tie noteikumi paredz oblig\u0101to pien\u0101kumu 10 dienu laik\u0101 no l\u0113muma pie\u0146em\u0161anas par strukt\u016brvien\u012bbas izveido\u0161anu, re\u0123istr\u0113t to Valsts ie\u0146\u0113mumu dienest\u0101 (VID).<\/p>\n\n\n\n<p>Iev\u0113rojot noteikto, ja uz\u0146\u0113mums pl\u0101no tirgot publiskos pas\u0101kumos, piem\u0113ram, pils\u0113tas sv\u0113tkos, br\u012bvdabas koncertos, sporta sacens\u012bb\u0101s un taml\u012bdz\u012bgos pas\u0101kumos, tad \u0161\u012b darb\u012bba 10 dienas pirms tam ir j\u0101re\u0123istr\u0113 VID, izv\u0113loties re\u0123istr\u0113t strukt\u016brvien\u012bbas veidu \u201cIzbraukuma pakalpojums\u201d.<\/p>\n\n\n\n<p>Ar\u012b konkr\u0113taj\u0101 gad\u012bjum\u0101, iev\u0113rojot veicam\u0101s saimniecisk\u0101s darb\u012bbas b\u016bt\u012bbu un m\u0113r\u0137i, k\u0101 ar\u012b to, ka faktiski tirdzniec\u012bba notiks vair\u0101k\u0101s viet\u0101s un neb\u016bs vienreiz\u0113js pas\u0101kums, b\u016btu re\u0123istr\u0113jama strukt\u016brvien\u012bba ar veidu \u201cIzbraukuma pakalpojums\u201d.<\/p>\n\n\n\n<p><strong>Kases apar\u0101ts<\/strong><\/p>\n\n\n\n<p>MK noteikumu Nr.96 \u201cNodok\u013cu un citu maks\u0101jumu re\u0123istr\u0113\u0161anas elektronisko ier\u012b\u010du un iek\u0101rtu lieto\u0161anas k\u0101rt\u012bba\u201d 3.punkt\u0101 noteikts \u2013 <em>lai nodro\u0161in\u0101tu nodok\u013cu un citu maks\u0101jumu re\u0123istr\u0101ciju, par dar\u012bjumiem sa\u0146emto samaksu skaidr\u0101 naud\u0101, ar maks\u0101jumu kart\u0113m vai citiem maks\u0101juma apliecin\u0101jumiem (d\u0101vanu kartes, \u010deki, taloni un taml\u012bdz\u012bgi apliecin\u0101jumi par to, ka tiek veikts nor\u0113\u0137ins par dar\u012bjumu) nodok\u013cu maks\u0101t\u0101ji re\u0123istr\u0113, izmantojot nodok\u013cu un citu maks\u0101jumu re\u0123istr\u0113\u0161anas elektronisk\u0101s ier\u012bces un iek\u0101rtas \u2013 kases apar\u0101tus, hibr\u012bda kases apar\u0101tus, kases sist\u0113mas, specializ\u0113t\u0101s ier\u012bces un iek\u0101rtas<\/em>.<\/p>\n\n\n\n<p>Nodok\u013cu maks\u0101t\u0101js var nelietot kases apar\u0101tu, ja tiek izpild\u012bts k\u0101ds no MK noteikumu Nr.96 \u201cNodok\u013cu un citu maks\u0101jumu re\u0123istr\u0113\u0161anas elektronisko ier\u012b\u010du un iek\u0101rtu lieto\u0161anas k\u0101rt\u012bba\u201d 82., 82.1, 82.<sup>2<\/sup>, 84. un 85.punkt\u0101 noteiktajiem atbr\u012bvojumiem.<\/p>\n\n\n\n<p>Konkr\u0113taj\u0101 gad\u012bjum\u0101 min\u0113tajiem dar\u012bjumiem nav piem\u0113rojami noteiktie atbr\u012bvojumi no kases apar\u0101ta lieto\u0161anas, attiec\u012bgi sa\u0146emt\u0101 samaksa ir j\u0101re\u0123istr\u0113 kases apar\u0101t\u0101, un, k\u0101 dar\u012bjumu apliecino\u0161s dokuments, dar\u012bjumu partnerim (klientam) j\u0101izsniedz kases \u010deks.<\/p>\n\n\n\n<p>Sp\u0113k\u0101 eso\u0161ie nodok\u013cu jomu regul\u0113jo\u0161ie normat\u012bvie akti neparedz pien\u0101kumu iesniegt nodok\u013cu p\u0101rskatus\/deklar\u0101cijas saist\u012bb\u0101 ar strukt\u016brvien\u012bb\u0101m vai kases apar\u0101tu lieto\u0161anu.<\/p>\n\n\n\n<p><em>Raksts tapis sadarb\u012bb\u0101 ar <\/em><a href=\"https:\/\/ibizness.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_october\"><em>iBizness.lv<\/em><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/ibizness.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_october\"><em>iBizness<\/em><\/a><em> ir atbalsts un padomdev\u0113js uz\u0146\u0113m\u0113jiem un vad\u012bt\u0101jiem, kur\u0101 var las\u012bt gan pieredz\u0113ju\u0161u uz\u0146\u0113m\u0113ju intervijas un pieredzes st\u0101stus, gan Latvijas lab\u0101ko ekspertu skaidrojumus par vad\u012bt\u0101jiem svar\u012bgiem jaut\u0101jumiem vad\u012bbas, m\u0101rketinga, person\u0101la, tehnolo\u0123iju un finan\u0161u jom\u0101.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Las\u012bt\u0101js jaut\u0101: Mans mazais uz\u0146\u0113mums (individu\u0101lais komersants) ir sa\u0146\u0113mis pied\u0101v\u0101jumu piedal\u012bties Ziemassv\u0113tku un Jaun\u0101 gada tirdzi\u0146os, bet man ir dilemma \u2013 vai nepiecie\u0161ams kases apar\u0101ts? Produktu kl\u0101st\u0101 ir pa\u0161u ra\u017eotas un iepirktas preces (gan t\u0101das, kuras tiek uzlabotas un p\u0101rdotas, gan t\u0101das, kuras tiek vienk\u0101r\u0161i p\u0101rdotas). Tirdzi\u0146i \u0161obr\u012bd paredz\u0113ti tr\u012bs (kopum\u0101 se\u0161as dienas). Vai dienu [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts\/1381"}],"collection":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/comments?post=1381"}],"version-history":[{"count":1,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts\/1381\/revisions"}],"predecessor-version":[{"id":1385,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts\/1381\/revisions\/1385"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/media\/1384"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/media?parent=1381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/categories?post=1381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/tags?post=1381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}