{"id":1389,"date":"2023-12-14T08:26:34","date_gmt":"2023-12-14T08:26:34","guid":{"rendered":"https:\/\/pats.lv\/?p=1389"},"modified":"2024-04-22T11:07:27","modified_gmt":"2024-04-22T11:07:27","slug":"pasnodarbinatais-kurs-registrejies-ka-pvn-maksatajs-kas-mainas","status":"publish","type":"post","link":"https:\/\/pats.lv\/pasnodarbinatais-kurs-registrejies-ka-pvn-maksatajs-kas-mainas\/","title":{"rendered":"Pa\u0161nodarbin\u0101tais, kur\u0161 re\u0123istr\u0113jies k\u0101 PVN maks\u0101t\u0101js \u2013 kas main\u0101s?"},"content":{"rendered":"\n<p>Daudzu pa\u0161nodarbin\u0101to saimniecisk\u0101s darb\u012bbas laik\u0101 pien\u0101k br\u012bdis, kad nepiecie\u0161ams k\u013c\u016bt par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju. K\u0101da ir at\u0161\u0137ir\u012bba starp pa\u0161nodarbin\u0101to, kur\u0161 ir PVN maks\u0101t\u0101ju re\u0123istr\u0101 un kur\u0161 nav? Ja nupat esi k\u013cuvis par PVN maks\u0101t\u0101ju, \u0161ie ir tr\u012bs b\u016btisk\u0101kie jaunumi, kas sagaida tavu saimniecisk\u0101s darb\u012bbas gr\u0101matved\u012bbu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. PVN likmes piem\u0113ro\u0161ana un PVN priek\u0161nodoklis<\/strong><\/h2>\n\n\n\n<p>Kad tu k\u013c\u016bsti par PVN maks\u0101t\u0101ju, tevis sniegtajiem pakalpojumiem tiek piem\u0113rota PVN likme. Standartlikme ir 21%, ko piem\u0113ro visp\u0101r\u0113j\u0101 gad\u012bjum\u0101 prec\u0113m, pakalpojumiem un pre\u010du importam. Atsevi\u0161\u0137iem dar\u012bjumiem piem\u0113ro ar\u012b samazin\u0101t\u0101s PVN likmes:<\/p>\n\n\n\n<ul>\n<li>12% &#8211; prec\u0113m un pakalpojumiem, kuras noteiktas likum\u0101, piem\u0113ram, iek\u0161zemes sabiedrisk\u0101 transporta pakalpojumiem, siltumener\u0123ijai iedz\u012bvot\u0101jiem;<\/li>\n\n\n\n<li>5% &#8211; svaigiem aug\u013ciem, og\u0101m, d\u0101rze\u0146iem, kuru uzskait\u012bjums sniegts PVN likuma pielikum\u0101, k\u0101 ar\u012b gr\u0101mat\u0101m;<\/li>\n\n\n\n<li>0% &#8211; eksportam, ar pre\u010du importu un eksportu saist\u012btajiem pakalpojumiem, k\u0101 ar\u012b pre\u010du pieg\u0101des dar\u012bjumiem Eiropas Savien\u012bbas (ES) dal\u012bbvalstu PVN maks\u0101t\u0101jiem.<\/li>\n<\/ul>\n\n\n\n<p>Vienlaikus &#8211; re\u0123istr\u0113ts PVN maks\u0101t\u0101js nemaks\u0101 bud\u017eet\u0101 visu pirc\u0113jiem un pas\u016bt\u012bt\u0101jiem izsniegtajos PVN r\u0113\u0137inos nor\u0101d\u012bto nodok\u013ca summu, bet samazina to par priek\u0161nodok\u013ca summu. Priek\u0161nodoklis \u2013 t\u0101 ir PVN summa, kas nor\u0101d\u012bta r\u0113\u0137inos, kurus tu k\u0101 PVN maks\u0101t\u0101js sa\u0146em no citiem PVN maks\u0101t\u0101jiem, p\u0113rkot savas darb\u012bbas nodro\u0161in\u0101\u0161anai nepiecie\u0161am\u0101s preces un pakalpojumus.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. PVN deklar\u0101cija<\/strong><\/h3>\n\n\n\n<p>Bez pa\u0161nodarbin\u0101t\u0101 ceturk\u0161\u0146a atskaites un gada ien\u0101kumu deklar\u0101cijas tev b\u016bs nepiecie\u0161ams sagatavot ar\u012b PVN deklar\u0101ciju. PVN taks\u0101cijas periods ir viens m\u0113nesis. Ja nav veikti dar\u012bjumi ar ES dal\u012bbvalst\u012bm un iepriek\u0161\u0113j\u0101 gada PVN dar\u012bjumu summa ir maz\u0101ka par <a>40 000 eiro<\/a>.&nbsp; (no 2024. gada \u2013 50 000 EUR), tad PVN taks\u0101cijas periods ir ceturksnis. Atkar\u012bb\u0101 no t\u0101 PVN deklar\u0101cija j\u0101iesniedz reizi m\u0113nes\u012b vai reizi ceturksn\u012b.<\/p>\n\n\n\n<p>Deklar\u0101ciju par dar\u012bjumiem iesniedz l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 20. datumam. Nodokli maks\u0101 l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 23. datumam. \u0160\u0101das deklar\u0101cijas aizpild\u012b\u0161ana pieejama ar\u012b pats.lv sist\u0113m\u0101.<\/p>\n\n\n\n<p>PVN uzskaiti oblig\u0101ti veic PVN maks\u0101t\u0101ji. P\u0101r\u0113jie to var veikt br\u012bvpr\u0101t\u012bgi &#8211; tas ir ieteicams, lai kontrol\u0113tu apliekamo dar\u012bjumu v\u0113rt\u012bbu un savlaic\u012bgi re\u0123istr\u0113tos k\u0101 PVN maks\u0101t\u0101js.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3. PVN r\u0113\u0137ins<\/strong><\/h4>\n\n\n\n<p>PVN apr\u0113\u0137ina, izrakstot PVN r\u0113\u0137inu. PVN r\u0113\u0137inu izrakst\u012bt dr\u012bkst tikai PVN maks\u0101t\u0101js, veicot ar PVN apliekamu dar\u012bjumu. PVN r\u0113\u0137inam ir \u012bpa\u0161as pras\u012bbas, kuras oblig\u0101ti nepiecie\u0161ams iev\u0113rot, piem\u0113ram, par oblig\u0101to rekviz\u012btu pievieno\u0161anu. Turkl\u0101t, ja dar\u012bjuma summa ir 143 vai vair\u0101k eiro, k\u0101 ar\u012b dar\u012bjums ir ar ES dal\u012bbvalsti, nodok\u013ca r\u0113\u0137inam ir noteikti da\u017e\u0101di papildu rekviz\u012bti. Ar tiem iesak\u0101m r\u016bp\u012bg\u0101k iepaz\u012bties <a href=\"https:\/\/likumi.lv\/ta\/id\/253451#p125\">Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101.<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Noder\u012bgi avoti par pa\u0161nodarbin\u0101t\u0101 PVN maks\u0101t\u0101ja statusu:<\/strong><\/h5>\n\n\n\n<ul>\n<li>Blogs <a href=\"https:\/\/pats.lv\/kad-pasnodarbinatajam-jaregistrejas-ka-pvn-maksatajam\/\">\u201cKad pa\u0161nodarbin\u0101tajam j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam?&#8221;<\/a><\/li>\n\n\n\n<li>Latvijas Lauksaimniec\u012bbas universit\u0101tes profesores Ingunas Leibus 10. izdevums \u201cPa\u0161nodarbin\u0101to gr\u0101matved\u012bba un nodok\u013ci\u201d<\/li>\n\n\n\n<li><a href=\"https:\/\/arhivs.vid.gov.lv\/sites\/default\/files\/mm_pvn_deklaracijas_aizpildisana.pdf\">VID metodiskais materi\u0101ls par PVN deklar\u0101ciju<\/a>.<\/li>\n<\/ul>\n\n\n\n<p><strong>*<\/strong> <em>P\u0113c kases principa PVN bud\u017eet\u0101 maks\u0101 tikai p\u0113c tam, kad pirc\u0113js vai pas\u016bt\u012bt\u0101js apmaks\u0101 PVN r\u0113\u0137inu. Ieteicams izv\u0113l\u0113ties, ja k\u0101rto gr\u0101matved\u012bbu vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101, jo visu uzskaiti var k\u0101rtot saska\u0146\u0101 ar kases principu, izmantojot saimniecisk\u0101s darb\u012bbas \u017eurn\u0101lu. PVN \u017eurn\u0101ls nav j\u0101k\u0101rto.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Daudzu pa\u0161nodarbin\u0101to saimniecisk\u0101s darb\u012bbas laik\u0101 pien\u0101k br\u012bdis, kad nepiecie\u0161ams k\u013c\u016bt par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) maks\u0101t\u0101ju. K\u0101da ir at\u0161\u0137ir\u012bba starp pa\u0161nodarbin\u0101to, kur\u0161 ir PVN maks\u0101t\u0101ju re\u0123istr\u0101 un kur\u0161 nav? Ja nupat esi k\u013cuvis par PVN maks\u0101t\u0101ju, \u0161ie ir tr\u012bs b\u016btisk\u0101kie jaunumi, kas sagaida tavu saimniecisk\u0101s darb\u012bbas gr\u0101matved\u012bbu.<\/p>\n","protected":false},"author":2,"featured_media":1392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Pa\u0161nodarbin\u0101tais, kas re\u0123istr\u0113jies k\u0101 PVN maks\u0101t\u0101js\u2013izmai\u0146as","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[9,19,11,12],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1389"}],"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=1389"}],"version-history":[{"count":6,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1389\/revisions"}],"predecessor-version":[{"id":1556,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1389\/revisions\/1556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1392"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}