{"id":1301,"date":"2023-09-14T06:20:56","date_gmt":"2023-09-14T06:20:56","guid":{"rendered":"https:\/\/pats.lv\/?p=1301"},"modified":"2023-09-14T06:20:57","modified_gmt":"2023-09-14T06:20:57","slug":"4-saimnieciskas-darbibas-nodoklu-maksasanas-rezimi-kuru-izveleties","status":"publish","type":"post","link":"https:\/\/pats.lv\/4-saimnieciskas-darbibas-nodoklu-maksasanas-rezimi-kuru-izveleties\/","title":{"rendered":"4 saimniecisk\u0101s darb\u012bbas nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmi \u2013 kuru izv\u0113l\u0113ties?"},"content":{"rendered":"\n<p><strong>Vai esi nol\u0113mis k\u013c\u016bt par pa\u0161nodarbin\u0101to, ta\u010du neesi p\u0101rliecin\u0101ts par sev piem\u0113rot\u0101ko nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmu? Pa\u0161nodarbin\u0101t\u0101jiem pieejamas divas popul\u0101r\u0101k\u0101s izv\u0113l\u0113s \u2013 Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) re\u017e\u012bms jeb visp\u0101r\u0113j\u0101 k\u0101rt\u012bba un mikrouz\u0146\u0113mumu nodok\u013ca (MUN) maks\u0101\u0161anas re\u017e\u012bms.<\/strong><\/p>\n\n\n\n<p>Galven\u0101 at\u0161\u0137ir\u012bba starp abiem nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmiem ir nodok\u013cu likm\u0113s un apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bb\u0101.<\/p>\n\n\n\n<p>Izv\u0113loties IIN re\u017e\u012bmu, pa\u0161nodarbin\u0101tajam j\u0101veic IIN iemaksas p\u0113c likum\u0101 noteikt\u0101s likmes, kura atkar\u012bga no taks\u0101cijas gada ien\u0101kumu apm\u0113ra. Papildu tam j\u0101veic ar\u012b soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas. Savuk\u0101rt <a href=\"https:\/\/pats.lv\/svarigakais-par-mikrouznemumu-nodokla-rezimu\/\">MUN re\u017e\u012bm\u0101<\/a>\u00a0ir tikai viena nodok\u013cu likme, kura apvieno gan IIN, gan soci\u0101l\u0101s iemaksas.<\/p>\n\n\n\n<p><strong>Kuru nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmu pa\u0161nodarbin\u0101tajam izv\u0113l\u0113ties?<\/strong><\/p>\n\n\n\n<p>Lai izv\u0113rt\u0113tu, kur\u0161 nodok\u013cu re\u017e\u012bms b\u016btu piem\u0113rot\u0101kais, ir j\u0101atbild uz p\u0101ris noz\u012bm\u012bgiem jaut\u0101jumiem:<\/p>\n\n\n\n<ul>\n<li>vai tev var\u0113tu b\u016bt ar PVN apliekami dar\u012bjumi?<\/li>\n\n\n\n<li>k\u0101ds ir tavs pl\u0101notais m\u0113ne\u0161a apgroz\u012bjums?<\/li>\n\n\n\n<li>cik lielu da\u013cu no taviem dar\u012bjumiem sast\u0101d\u012bs ar saimniecisko darb\u012bbu saist\u012bti izdevumi?<\/li>\n<\/ul>\n\n\n\n<p>Piem\u0113ram, ja skaidri zini, ka saimniecisk\u0101s darb\u012bbas ietvaros sa\u0146emsi pakalpojumus no ES vai tre\u0161o valstu nodok\u013cu maks\u0101t\u0101ja, tas noz\u012bm\u0113, ka, visticam\u0101k, b\u016bs nepiecie\u0161ams re\u0123istr\u0113ties k\u0101 PVN maks\u0101t\u0101jam. \u0160aj\u0101 gad\u012bjum\u0101 j\u0101\u0146em v\u0113r\u0101 \u2013 MUN maks\u0101t\u0101ji nevar b\u016bt PVN maks\u0101t\u0101ji, t\u0101p\u0113c \u0161is nodok\u013cu maks\u0101\u0161anas re\u017e\u012bms var\u0113tu neb\u016bt piem\u0113rots \u2013 l\u012bdz ar PVN maks\u0101t\u0101ja statusa re\u0123istr\u0113\u0161anu b\u016bs j\u0101atsak\u0101s no MUN maks\u0101t\u0101ja statusa. \u0160\u0101di pakalpojumi var b\u016bt, piem\u0113ram, Canva.com, Adobe programmat\u016bras vai pat Facebook rekl\u0101mas pakalpojumu izmanto\u0161ana saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m. Vair\u0101k par to, k\u0101dos gad\u012bjumos j\u0101k\u013c\u016bst par PVN maks\u0101t\u0101ju, uzzini m\u016bsu <a href=\"https:\/\/pats.lv\/kad-pasnodarbinatajam-jaregistrejas-ka-pvn-maksatajam\/\">blog\u0101<\/a>.<\/p>\n\n\n\n<p>T\u0101pat ieteicams izv\u0113rt\u0113t savu izdevumu apm\u0113ru. Ja izdevumu apm\u0113rs sast\u0101da noz\u012bm\u012bgu da\u013cu no tava saimniecisk\u0101s darb\u012bbas dar\u012bjumu apjoma, piem\u0113ram, 40-50%, ir v\u0113rts apsv\u0113rt IIN re\u017e\u012bmu. \u0160aj\u0101 re\u017e\u012bm\u0101 da\u017e\u0101das izmaksas vari attiecin\u0101t uz saimniecisk\u0101s darb\u012bbas izdevumiem, pier\u0101dot to ar atbilsto\u0161iem dar\u012bjumu apliecino\u0161iem dokumentiem. Diem\u017e\u0113l MUN re\u017e\u012bm\u0101 \u0161\u0101das iesp\u0113jas nav, t\u0101p\u0113c \u0161is re\u017e\u012bms b\u016bs ieteicams tiem pa\u0161nodarbin\u0101tajiem, kuriem ir \u013coti nelieli izdevumi vai to visp\u0101r nav.<\/p>\n\n\n\n<p>\u0100tr\u0101kais veids, k\u0101 vari p\u0101rliecin\u0101ties par sev piem\u0113rot\u0101ko re\u017e\u012bmu \u2013 <a href=\"https:\/\/pats.lv\/kalkulators\/\">Pats.lv pa\u0161nodarbin\u0101t\u0101 kalkulators<\/a>. Izm\u0113\u0123ini un uzzini visu par nodok\u013cu likm\u0113m un maks\u0101\u0161anas k\u0101rt\u012bbu katr\u0101 no nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmiem!<\/p>\n\n\n\n<p><strong>Vai varu main\u012bt nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmu?<\/strong><\/p>\n\n\n\n<p>J\u0101, vari! Ta\u010du \u0146em v\u0113r\u0101 iepriek\u0161min\u0113tos ierobe\u017eojumus un p\u0101rliecinies, vai, piem\u0113ram, mai\u0146a no IIN re\u017e\u012bma uz MUN re\u017e\u012bmu patie\u0161\u0101m b\u016bs tev piem\u0113rota. Atceries \u2013 ja v\u0113l tikai pl\u0101no k\u013c\u016bt par saimniecisk\u0101s darb\u012bbas veic\u0113ju, MUN re\u0123istr\u0101cija j\u0101paveic l\u012bdz ar saimniecisk\u0101s darb\u012bbas uzs\u0101k\u0161anu. Savuk\u0101rt, ja saimniecisko darb\u012bbu esi jau iepriek\u0161 re\u0123istr\u0113jis un, piem\u0113ram, \u0161ogad esi nol\u0113mis k\u013c\u016bt par MUN maks\u0101t\u0101ju, tas j\u0101paveic l\u012bdz \u0161\u012b gada 15. decembrim. P\u0113c tam atk\u0101rtoti MUN statusu nav nepiecie\u0161ams re\u0123istr\u0113t.<\/p>\n\n\n\n<p><strong>K\u0101das v\u0113l ir opcijas?<\/strong><\/p>\n\n\n\n<p>Past\u0101v v\u0113l divas opcijas, ta\u010du t\u0101s var izmantot tikai konkr\u0113tas saimniecisk\u0101s darb\u012bbas veic\u0113ju grupas: <strong>samazin\u0101t\u0101 patentmaksa<\/strong> un <strong>pazi\u0146ot\u0101 saimniecisk\u0101 darb\u012bba \u012bpa\u0161uma iz\u012br\u0113t\u0101jiem.<\/strong><\/p>\n\n\n\n<p>Samazin\u0101to patentmaksu \u0161obr\u012bd var izv\u0113l\u0113ties tikai pension\u0101ri un cilv\u0113ki, kuriem noteikta 1. vai 2. grupas invalidit\u0101te, turkl\u0101t j\u0101b\u016bt ar\u012b konkr\u0113tas jomas p\u0101rst\u0101vim. Savuk\u0101rt pazi\u0146oto saimniecisko darb\u012bbu var izv\u0113l\u0113ties fizisk\u0101s personas, kuras g\u016bst ien\u0101kumus no \u012bpa\u0161uma iznom\u0101\u0161anas, iz\u012br\u0113\u0161anas un taml\u012bdz\u012bgi. Vair\u0101k par \u0161iem nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmiem uzzini <a href=\"https:\/\/www.vid.gov.lv\/lv\/saimnieciskas-darbibas-veiceji\">vid.gov.lv<\/a>.\u00a0<\/p>\n\n\n\n<p><strong>Atceries \u2013 piem\u0113rota nodok\u013cu maks\u0101\u0161anas re\u017e\u012bma izv\u0113le ir viens no priek\u0161nosac\u012bjumiem veiksm\u012bgai un tavam biznesam atbilsto\u0161ai gr\u0101matved\u012bbas k\u0101rto\u0161anai! Tikl\u012bdz esi izdar\u012bjis izv\u0113li, izm\u0113\u0123ini pats.lv! Autom\u0101tisks nodok\u013cu apr\u0113\u0137ins un atskai\u0161u sagatavo\u0161ana gan MUN maks\u0101t\u0101jiem, gan pa\u0161nodarbin\u0101tajiem, kas izv\u0113l\u0113ju\u0161ies visp\u0101r\u0113jo k\u0101rt\u012bbu<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vai esi nol\u0113mis k\u013c\u016bt par pa\u0161nodarbin\u0101to, ta\u010du neesi p\u0101rliecin\u0101ts par sev piem\u0113rot\u0101ko nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmu? Pa\u0161nodarbin\u0101t\u0101jiem pieejamas divas popul\u0101r\u0101k\u0101s izv\u0113l\u0113s \u2013 Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) re\u017e\u012bms jeb visp\u0101r\u0113j\u0101 k\u0101rt\u012bba un mikrouz\u0146\u0113mumu nodok\u013ca (MUN) maks\u0101\u0161anas re\u017e\u012bms. Galven\u0101 at\u0161\u0137ir\u012bba starp abiem nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmiem ir nodok\u013cu likm\u0113s un apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bb\u0101. Izv\u0113loties IIN re\u017e\u012bmu, pa\u0161nodarbin\u0101tajam j\u0101veic IIN iemaksas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1304,"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":[9,11,12,15],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1301"}],"collection":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/comments?post=1301"}],"version-history":[{"count":1,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1301\/revisions"}],"predecessor-version":[{"id":1305,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1301\/revisions\/1305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1304"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}