{"id":3666,"date":"2020-01-16T00:00:00","date_gmt":"2020-01-16T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/nodoklu-zinas-izmainas-janvaris-2020-gads\/"},"modified":"2020-01-16T00:00:00","modified_gmt":"2020-01-16T00:00:00","slug":"nodoklu-zinas-izmainas-janvaris-2020-gads","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/nodoklu-zinas-izmainas-janvaris-2020-gads\/","title":{"rendered":"Nodok\u013cu zi\u0146as janv\u0101r\u012b 2020"},"content":{"rendered":"
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PVN likums<\/b><\/p>\n

2020.gada 1.janv\u0101r\u012b st\u0101j\u0101s sp\u0113k\u0101 groz\u012bjumi PVN likum\u0101. <\/b><\/p>\n

Pre\u010du pieg\u0101de uz ES dal\u012bbvalsts noliktavu<\/b>.<\/p>\n

Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (turpm\u0101k tekst\u0101 \u2013 \u201cPVN likums\u201d) ir papildin\u0101ts ar pantu 8.1 <\/sup>\u00a0Pre\u010du pieg\u0101de uz noliktavu cit\u0101 dal\u012bbvalst\u012b, kas ietver nosac\u012bjumus, lai PVN maks\u0101t\u0101jam neb\u016btu j\u0101re\u0123istr\u0113jas cit\u0101 dal\u012bbvalst\u012b, veicot \u00a0pre\u010du transport\u0113\u0161anu uz noliktavu cit\u0101 ES dal\u012bbvalst\u012b un p\u0113c tam veicot t\u0101l\u0101kas pieg\u0101des. Nosac\u012bjumi ir \u0161\u0101di:<\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 pirms pre\u010du transport\u0113\u0161anas uzs\u0101k\u0161anas ir j\u0101b\u016bt zin\u0101mam pre\u010du sa\u0146\u0113m\u0113jam un PVN re\u0123istr\u0101cijas numuram;
\u00b7 \u00a0 \u00a0 \u00a0 re\u0123istr\u0113tam nodok\u013ca maks\u0101t\u0101jam, kur\u0161 no Latvijas nos\u016bta vai transport\u0113 preces uz citu dal\u012bbvalsti, nav saimniecisk\u0101s darb\u012bbas m\u012btnes vietas un past\u0101v\u012bgas iest\u0101des \u0161aj\u0101 otraj\u0101 dal\u012bbvalst\u012b;
\u00b7 \u00a0 \u00a0 \u00a0 pre\u010du p\u0101rvieto\u0161anu ir j\u0101zi\u0146o speci\u0101l\u0101 re\u0123istr\u0101 un j\u0101deklar\u0113 \u0161o pre\u010du pieg\u0101di p\u0101rskat\u0101 par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem Eiropas Savien\u012bbas teritorij\u0101. <\/p>\n

Jaun\u0101 norma ar\u012b noz\u012bm\u0113, ka pre\u010du pieg\u0101d\u0101t\u0101jam nav pien\u0101kuma oblig\u0101ti re\u0123istr\u0113ties citas ES dal\u012bbvalsts PVN maks\u0101t\u0101ju re\u0123istr\u0101, lai var\u0113tu deklar\u0113t pre\u010du ieg\u0101di ES teritorij\u0101. \u0160iem nosac\u012bjumiem izpildoties ar\u012b citas ES dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jam nav pien\u0101kums re\u0123istr\u0113ties Latvij\u0101 k\u0101 PVN maks\u0101t\u0101jam. <\/p>\n

Ja neizpild\u012bsies pre\u010du pieg\u0101des uz noliktavu cit\u0101 dal\u012bbvalst\u012b nosac\u012bjumi (piem\u0113ram, preces netiks izvestas no noliktavas 12 m\u0113ne\u0161u laik\u0101), tad dar\u012bjums tiks p\u0101rkvalific\u0113ts par pre\u010du pieg\u0101di ES teritorij\u0101, kas noz\u012bm\u0113, ka pre\u010du pieg\u0101d\u0101t\u0101jam ir j\u0101re\u0123istr\u0113jas citas dal\u012bbvalsts PVN maks\u0101t\u0101ju re\u0123istr\u0101 un j\u0101deklar\u0113 tur pre\u010du ieg\u0101de ES teritorij\u0101 un turpm\u0101k\u0101 iek\u0161zemes \u00a0pre\u010du pieg\u0101de.<\/p>\n

\u0136\u0113des dar\u012bjumi<\/b><\/b><\/p>\n

Direkt\u012bv\u0101 2018\/1910 ir teikts, ka dar\u012bjumu \u0137\u0113de ir vienu un to pa\u0161u pre\u010du sec\u012bgas pieg\u0101des, ja uz pieg\u0101d\u0101jamaj\u0101m prec\u0113m attiecas viena Kopienas iek\u0161\u0113j\u0101 transport\u0113\u0161ana starp div\u0101m dal\u012bbvalst\u012bm. Attiec\u012bgi, pre\u010du transport\u0113\u0161ana ir attiecin\u0101ma tikai uz vienu pieg\u0101di dar\u012bjumu \u0137\u0113des ietvaros un PVN 0 % likmi pre\u010du pieg\u0101dei ES teritorij\u0101 ir ties\u012bbas piem\u0113rot tikai vienam \u0137\u0113des posmam. <\/p>\n

Atbilsto\u0161i visp\u0101r\u0113jam nosac\u012bjumam, PVN 0% likme ir piem\u0113rojama tikai dar\u012bjumu \u0137\u0113des starpniekam veiktajai pre\u010du pieg\u0101dei. Gad\u012bjumos, kad dar\u012bjumu \u0137\u0113des starpnieks pre\u010du pieg\u0101d\u0101t\u0101jam ir pazi\u0146ojis savu PVN re\u0123istr\u0101cijas numuru dal\u012bbvalst\u012b, no kuras preces tiek nos\u016bt\u012btas vai transport\u0113tas, PVN 0% likme piem\u0113rojama dar\u012bjumu \u0137\u0113des starpnieka veiktajai pre\u010du pieg\u0101dei. <\/p>\n

\u0145emot v\u0113r\u0101 min\u0113to, \u00a0PVN likums papildin\u0101ts ar 43. 1 <\/sup>\u00a0pantu par 0% likmes piem\u0113ro\u0161anu dar\u012bjumu \u0137\u0113d\u0113.<\/p>\n

0% PVN likmes piem\u0113ro\u0161anas nosac\u012bjumi<\/b><\/b><\/p>\n

Pre\u010du pieg\u0101dei ES teritorij\u0101 nepiem\u0113ros<\/b> 0 % PVN likmi, ja pre\u010du pieg\u0101d\u0101t\u0101js neb\u016bs iesniedzis p\u0101rskatu par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem ES teritorij\u0101 vai, iesniedzot \u0161o p\u0101rskatu, taj\u0101 neb\u016bs nor\u0101d\u012bjis korektu inform\u0101ciju par attiec\u012bgo dar\u012bjumu. <\/p>\n

Ir preciz\u0113ti ar\u012b p\u0101rskata par pre\u010du pieg\u0101di un pakalpojumu snieg\u0161anu iesnieg\u0161anas nosac\u012bjumi un periods. Ik m\u0113ne\u0161a p\u0101rskats ir iesniedzams, ja izpild\u0101s viens no trim krit\u0113rijiem \u2013 veikta pre\u010du pieg\u0101de, vai sniegts pakalpojums, vai notikusi pre\u010du pieg\u0101de uz noliktavu cit\u0101 ES valst\u012b.<\/p>\n

Atbilsto\u0161i ES Tiesas spriedum\u0101 liet\u0101 C-401\/05 paustaj\u0101m atzi\u0146\u0101m ir papla\u0161in\u0101tas nodok\u013ca maks\u0101t\u0101ja ties\u012bbas piem\u0113rot PVN atbr\u012bvojumu t\u0101diem dar\u012bjumiem k\u0101 zobu tehni\u0137u un zobu higi\u0113nistu sniegtajiem pakalpojumiem, k\u0101 ar\u012b zob\u0101rstu veiktaj\u0101m zobu prot\u0113\u017eu pieg\u0101d\u0113m un medic\u012bnas pakalpojumiem. Proti, iepriek\u0161 bija noteikts, ka \u0161iem dar\u012bjumiem piem\u0113ro PVN atbr\u012bvojumu, ja tie tiek sniegti pacientiem. Attiec\u012bgi groz\u012bjumi nosaka, ka PVN atbr\u012bvojums piem\u0113rojams neatkar\u012bgi no \u0161o pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113ja statusu. <\/p>\n

Likums par Nodok\u013ciem un nodev\u0101m<\/b><\/p>\n

2020.gada 13.janv\u0101r\u012b st\u0101j\u0101s sp\u0113k\u0101 groz\u012bjumi likum\u0101 par Nodok\u013ciem un nodev\u0101m, ar kuriem no \u00a0<\/b>Latvijas Administrat\u012bvo p\u0101rk\u0101pumu kodeksa<\/a> \u00a0<\/strong>tika p\u0101r\u0146emts regul\u0113jums<\/strong>\u00a0p<\/strong>ar <\/strong>p\u0101rk\u0101pumi<\/strong>em<\/strong> nodok\u013cu jom\u0101 un attiec\u012bgi likums <\/strong>tika<\/strong> papildin\u0101ts ar \u00a0XVI noda\u013cu, kur\u0101 noteiktas sankcijas par:
<\/strong> <\/div>\n