{"id":1358,"date":"2023-10-24T06:52:39","date_gmt":"2023-10-24T06:52:39","guid":{"rendered":"https:\/\/pats.lv\/?p=1358"},"modified":"2024-02-29T09:07:23","modified_gmt":"2024-02-29T09:07:23","slug":"vai-jabut-pvn-maksatajam-ja-tirdznieciba-notiek-interneta","status":"publish","type":"post","link":"https:\/\/pats.lv\/vai-jabut-pvn-maksatajam-ja-tirdznieciba-notiek-interneta\/","title":{"rendered":"Vai j\u0101b\u016bt PVN maks\u0101t\u0101jam, ja tirdzniec\u012bba notiek internet\u0101?"},"content":{"rendered":"\n
Valsts ie\u0146\u0113mumu dienests<\/em><\/p>\n\n\n\n Las\u012bt\u0101js jaut\u0101: Uz\u0146\u0113mums maks\u0101 nodok\u013cus k\u0101 pa\u0161nodarbin\u0101tais (uz\u0146\u0113m\u0113jdarb\u012bbas forma ir individu\u0101lais komersants (IK)). Preces ir gr\u0101matas, da\u017e\u0101das apdruk\u0101tas lietas, k\u0101 ar\u012b pa\u0161u ra\u017eotas kancelejas preces. Tika re\u0123istr\u0113tas strukt\u016brvien\u012bbas \u2013 m\u0101jaslapa, Facebook.com un Instagram.com lapa, bet tirdzniec\u012bba internet\u0101 notiek tikai Latvij\u0101 (uz \u0101rvalst\u012bm preces netiek s\u016bt\u012btas). Vai personai j\u0101re\u0123istr\u0113jas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju re\u0123istr\u0101? Kas j\u0101\u0146em v\u0113r\u0101, re\u0123istr\u0113joties un k\u0101rtojot gr\u0101matved\u012bbu, ja tom\u0113r n\u0101kas re\u0123istr\u0113ties?<\/strong><\/p>\n\n\n\n Atbilsto\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma 55.panta 1.da\u013cai nodok\u013ca maks\u0101t\u0101js re\u0123istr\u0113jas Valsts ie\u0146\u0113mumu dienesta (VID) PVN maks\u0101t\u0101ju re\u0123istr\u0101, pirms tas:<\/p>\n\n\n\n Ja tiek sa\u0146emti pakalpojumi par atl\u012bdz\u012bbu no Facebook.com un Instagram.com, tad pirms min\u0113to pakalpojumu sa\u0146em\u0161anas j\u0101re\u0123istr\u0113jas VID PVN maks\u0101t\u0101ju re\u0123istr\u0101, neatkar\u012bgi no t\u0101, ka nor\u0101d\u012bt\u0101s preces tiek tirgotas tikai Latvij\u0101.<\/p>\n\n\n\n P\u0113c situ\u0101cijas izkl\u0101sta secin\u0101ms, ka persona ir pa\u0161nodarbin\u0101tais (uz\u0146\u0113m\u0113jdarb\u012bbas forma ir IK), t\u0101tad tiek k\u0101rtota gr\u0101matved\u012bba.<\/p>\n\n\n\n Re\u0123istr\u0113joties VID PVN maks\u0101t\u0101ju re\u0123istr\u0101, turpm\u0101k gr\u0101matved\u012bbas uzskait\u0113 saimniecisko dar\u012bjumu v\u0113rt\u012bbu un PVN b\u016bs j\u0101uzskaita atsevi\u0161\u0137i (piem\u0113ram, pre\u010du vai pakalpojumu v\u0113rt\u012bba atsevi\u0161\u0137i un PVN atsevi\u0161\u0137i).<\/p>\n\n\n\n PVN uzskaites vajadz\u012bb\u0101m j\u0101iek\u0101rto ar\u012b PVN uzskaites re\u0123istrs.<\/p>\n\n\n\n Raksts tapis sadarb\u012bb\u0101 ar <\/em>iBizness.lv<\/em><\/a><\/p>\n\n\n\n\n