{"id":3657,"date":"2020-07-20T00:00:00","date_gmt":"2020-07-20T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/e-komercijas-pvn-piemerosanas-izmainas-atliktas-lidz-2021-gada-julijam\/"},"modified":"2020-07-20T00:00:00","modified_gmt":"2020-07-20T00:00:00","slug":"e-komercijas-pvn-piemerosanas-izmainas-atliktas-lidz-2021-gada-julijam","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/e-komercijas-pvn-piemerosanas-izmainas-atliktas-lidz-2021-gada-julijam\/","title":{"rendered":"E-komercijas PVN piem\u0113ro\u0161anas izmai\u0146as atliktas l\u012bdz 2021.gada j\u016blijam"},"content":{"rendered":"<div>\n<div>2021.gada 1.janv\u0101r\u012b bija j\u0101st\u0101jas sp\u0113k\u0101 b\u016btisk\u0101m izmai\u0146\u0101m PVN piem\u0113ro\u0161an\u0101 e-komercijas dar\u012bjumiem. Likumdev\u0113js jau ir izstr\u0101d\u0101jis atbilsto\u0161us groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma norm\u0101s<a href=\"#_ftn1\">[1]<\/a>. Tom\u0113r 2020.gada 8.maij\u0101 d\u0113\u013c Covid-19 Eiropas Komisija ierosin\u0101ja atlikt pl\u0101noto normu ievie\u0161anu l\u012bdz 2021.gada 1.j\u016blijam, lai ES valst\u012bm un e-komersantiem atv\u0113l\u0113tu vair\u0101k laika, lai sagatavotos nepiecie\u0161am\u0101m izmai\u0146\u0101m. <\/p>\n<p>Izmai\u0146u m\u0113r\u0137is ir moderniz\u0113t un vienk\u0101r\u0161ot PVN nosac\u012bjumus e-komersantiem, kuri starpvalstu ietvaros internet\u0101 p\u0101rdot preces un\/vai pakalpojumus galapat\u0113r\u0113t\u0101jiem un nodro\u0161in\u0101t, ka PVN par \u0161iem dar\u012bjumiem tiek samaks\u0101ts ES dal\u012bbvalst\u012b, kur\u0101 atrodas klients. <\/p>\n<p>Proti, pa\u0161reiz PVN \u012bpa\u0161ais re\u017e\u012bms (Mini One Stop Shop (MOSS)\/Mini vienas pieturvietas a\u0123ent\u016bra) ir piem\u0113rojams tikai elektronisko sakaru, apraides un elektroniski sniegt\u0101kajiem pakalpojumiem, kurus sniedz priv\u0101tperson\u0101m. L\u012bdz ar izmai\u0146u ievie\u0161anu Mini vienas pieturvietas a\u0123ent\u016bras (MOSS) re\u017e\u012bms tiek nomain\u012bts uz Vienas pieturvietas a\u0123ent\u016bras (OSS) re\u017e\u012bmu un t\u0101 piem\u0113ro\u0161ana tiek papla\u0161in\u0101ta attiecinot to ar\u012b uz sekojo\u0161iem dar\u012bjumiem:  <\/div>\n<ul>\n<li>\n<div>visa veida p\u0101rrobe\u017eu pakalpojumiem, kurus sniedz galapat\u0113r\u0113t\u0101jam ES teritorij\u0101;<\/div>\n<\/li>\n<li>\n<div>ES teritorijas ietvaros veiktaj\u0101m t\u0101l\u0101kp\u0101rdo\u0161anas (jeb distances) pre\u010du pieg\u0101d\u0113m;<\/div>\n<\/li>\n<li>\n<div>no tre\u0161aj\u0101m valst\u012bm vai tre\u0161aj\u0101m teritorij\u0101m import\u0113to pre\u010du t\u0101l\u0101kp\u0101rdo\u0161anu s\u016bt\u012bjumiem, kuru v\u0113rt\u012bba nep\u0101rsniedz EUR 150. <\/div>\n<\/li>\n<\/ul>\n<div>Izmantojot Vienas pieturvietas a\u0123ent\u016bras re\u017e\u012bmu, e-komersantam vairs neb\u016bs j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam katr\u0101 ES valst\u012b, kur tas priv\u0101tpersonai p\u0101rdod preces vai sniedz pakalpojumus. T\u0101 viet\u0101 e-komersants var\u0113s re\u0123istr\u0113ties k\u0101 PVN maks\u0101t\u0101js, iesniegt vienotu PVN deklar\u0101ciju un veikt PVN maks\u0101jumus tikai vien\u0101 ES valst\u012b. <\/p>\n<p>Piem\u0113ram, pa\u0161reiz e-komersants, kur\u0161 internet\u0101 tirgo preces, sasniedzot vai p\u0101rsniedzot attiec\u012bg\u0101 ES valst\u012b noteikto distances pre\u010du pieg\u0101des slieksni, kas ir robe\u017e\u0101s no EUR 35\u2019000 l\u012bdz EUR 100\u2019000, ir re\u0123istr\u0113jies k\u0101 PVN maks\u0101t\u0101js katr\u0101 ES dal\u012bbvalst\u012b, kur\u0101 \u0161is slieksnis ir sasniegts. Vienas pieturvietas a\u0123ent\u016bras (OSS) re\u017e\u012bma ietvaros komersants var\u0113s re\u0123istr\u0113ties tikai vien\u0101 ES dal\u012bbvalst\u012b un taj\u0101 deklar\u0113t visas ES teritorij\u0101 veikt\u0101s pre\u010du pieg\u0101des. <\/p>\n<p>L\u012bdz ar to, e-komersantiem jau laic\u012bgi b\u016btu ieteicams izv\u0113rt\u0113t vai un k\u0101 \u0161\u012bs izmai\u0146as ietekm\u0113s to saimniecisko darb\u012bbu.<\/p>\n<p><a href=\"#_ftnref1\">[1]<\/a> <a href=\"https:\/\/titania.saeima.lv\/LIVS13\/saeimalivs13.nsf\/0\/2C332AF2B045D90DC225859E001F86FE?OpenDocument\">https:\/\/titania.saeima.lv\/LIVS13\/saeimalivs13.nsf\/0\/2C332AF2B045D90DC225859E001F86FE?OpenDocument<\/a> <\/div>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>2021.gada 1.janv\u0101r\u012b bija j\u0101st\u0101jas sp\u0113k\u0101 b\u016btisk\u0101m izmai\u0146\u0101m PVN piem\u0113ro\u0161an\u0101 e-komercijas dar\u012bjumiem. Likumdev\u0113js jau ir izstr\u0101d\u0101jis atbilsto\u0161us groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma norm\u0101s[1]. Tom\u0113r 2020.gada 8.maij\u0101 d\u0113\u013c Covid-19 Eiropas Komisija ierosin\u0101ja atlikt pl\u0101noto normu ievie\u0161anu l\u012bdz 2021.gada 1.j\u016blijam, lai ES valst\u012bm un e-komersantiem atv\u0113l\u0113tu vair\u0101k laika, lai sagatavotos nepiecie\u0161am\u0101m izmai\u0146\u0101m. Izmai\u0146u m\u0113r\u0137is ir moderniz\u0113t un vienk\u0101r\u0161ot [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[],"class_list":["post-3657","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>E-komercijas PVN piem\u0113ro\u0161anas izmai\u0146as atliktas l\u012bdz 2021.gada j\u016blijam &#8211; Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/lv\/news\/e-komercijas-pvn-piemerosanas-izmainas-atliktas-lidz-2021-gada-julijam\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-komercijas PVN piem\u0113ro\u0161anas izmai\u0146as atliktas l\u012bdz 2021.gada j\u016blijam &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"2021.gada 1.janv\u0101r\u012b bija j\u0101st\u0101jas sp\u0113k\u0101 b\u016btisk\u0101m izmai\u0146\u0101m PVN piem\u0113ro\u0161an\u0101 e-komercijas dar\u012bjumiem. Likumdev\u0113js jau ir izstr\u0101d\u0101jis atbilsto\u0161us groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma norm\u0101s[1]. Tom\u0113r 2020.gada 8.maij\u0101 d\u0113\u013c Covid-19 Eiropas Komisija ierosin\u0101ja atlikt pl\u0101noto normu ievie\u0161anu l\u012bdz 2021.gada 1.j\u016blijam, lai ES valst\u012bm un e-komersantiem atv\u0113l\u0113tu vair\u0101k laika, lai sagatavotos nepiecie\u0161am\u0101m izmai\u0146\u0101m. 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Likumdev\u0113js jau ir izstr\u0101d\u0101jis atbilsto\u0161us groz\u012bjumus Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma norm\u0101s[1]. Tom\u0113r 2020.gada 8.maij\u0101 d\u0113\u013c Covid-19 Eiropas Komisija ierosin\u0101ja atlikt pl\u0101noto normu ievie\u0161anu l\u012bdz 2021.gada 1.j\u016blijam, lai ES valst\u012bm un e-komersantiem atv\u0113l\u0113tu vair\u0101k laika, lai sagatavotos nepiecie\u0161am\u0101m izmai\u0146\u0101m. 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