{"id":3672,"date":"2019-08-13T00:00:00","date_gmt":"2019-08-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/pvn-grupas-registracija\/"},"modified":"2019-08-13T00:00:00","modified_gmt":"2019-08-13T00:00:00","slug":"pvn-grupas-registracija","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-grupas-registracija\/","title":{"rendered":"PVN grupas re\u0123istr\u0101cija"},"content":{"rendered":"<div>\n<p><b><i>Kas ir PVN grupa? <\/i><\/b><\/p>\n<p>PVN grupa ir divu vai vair\u0101ku nodok\u013cu maks\u0101t\u0101ju grupa, kas izveidota uz PVN grupas dibin\u0101\u0161anas l\u012bguma pamata savstarp\u0113jo dar\u012bjumu veik\u0161anai iek\u0161zem\u0113 un re\u0123istr\u0113ta Valsts ie\u0146\u0113mumu dienesta (turpm\u0101k tekst\u0101 -VID) PVN maks\u0101t\u0101ju re\u0123istr\u0101. PVN grupas dal\u012bbnieki ir uzskat\u0101mi par vienotu apliekamo personu un t\u0101d\u0113j\u0101di dar\u012bjumiem grupas ietvaros PVN nepiem\u0113ro. <\/p>\n<p><\/p>\n<p>PVN grupas dal\u012bbnieki var b\u016bt:<\/p>\n<ul>\n<li>kapit\u0101lsabiedr\u012bbas, kuras ietilpst vien\u0101 koncern\u0101;<\/li>\n<li>\u0101rvalstu komersanta (juridisk\u0101s personas) fili\u0101le Latvijas Republik\u0101, ja \u0161is \u0101rvalsts komersants ir t\u0101 pa\u0161a koncerna sast\u0101v\u0101, kur\u0101 ietilpst p\u0101r\u0113jie PVN grupas dal\u012bbnieki. <\/li>\n<\/ul>\n<p>PVN grup\u0101 nevar re\u0123istr\u0113t \u0101rvalstu komersantus. <\/p>\n<p>PVN grupu var re\u0123istr\u0113t, ja vismaz vienam PVN grupas dal\u012bbniekam ar PVN apliekamo dar\u012bjumu kop\u0113j\u0101 v\u0113rt\u012bba iepriek\u0161\u0113jos 12 kalend\u0101ros m\u0113ne\u0161os l\u012bdz m\u0113nesim, kad iesniegts iesniegums PVN grupas re\u0123istr\u0101cijai, ir vismaz EUR 350\u2019000. <\/p>\n<p><b><i><br \/><\/i><\/b><\/p>\n<p><b><i>K\u0101d\u0113\u013c b\u016btu ieteicams re\u0123istr\u0113t PVN grupu? \u00a0<\/i><\/b><\/p>\n<ul>\n<li>naudas pl\u016bsmas uzlabojums, ko ieg\u016bst komersanti:\n<ul>\n<li>ja vienam no grupas komersantiem ir PVN p\u0101rmaksa, bet otram maks\u0101jamais PVN bud\u017eet\u0101 vai <\/li>\n<li>ja tiek veikti dar\u012bjumi grupas dal\u012bbnieku starp\u0101<\/li>\n<\/ul>\n<\/li>\n<li>nov\u0113r\u0161 risku, ka PVN tiek piem\u0113rots nepareizi dar\u012bjumos starp grupas uz\u0146\u0113mumiem;<\/li>\n<li>atskait\u0101m\u0101 priek\u0161nodok\u013ca apm\u0113ra palielin\u0101\u0161anas iesp\u0113jas, ja grupas ietvaros, k\u0101ds no komersantiem veic ar PVN apliekamus un neapliekamus dar\u012bjumus. <\/li>\n<\/ul>\n<p><b><i>K\u0101di aspekti j\u0101\u0146em v\u0113r\u0101 pirms PVN grupas re\u0123istr\u0101cijas? <\/i><\/b><\/p>\n<p>Ja k\u0101ds no potenci\u0101liem PVN grupas dal\u012bbniekiem veic ar PVN apliekamus un neapliekamus dar\u012bjumus, tad pirms PVN grupas re\u0123istr\u0101cijas ieteicams veikt izv\u0113rt\u0113\u0161anu, lai noteiktu vai tie\u0161\u0101m konkr\u0113t\u0101 situ\u0101cij\u0101 b\u016bs sagaid\u0101ms ieguvums no PVN grupas. Proti, pie noteiktiem apst\u0101k\u013ciem PVN grupas re\u0123istr\u0101cija var nevis palielin\u0101t atg\u016bstamo priek\u0161nodok\u013ca apm\u0113ru no bud\u017eeta, bet samazin\u0101t to. <\/p>\n<p>J\u0101\u0146em v\u0113r\u0101, ka PVN grupas dal\u012bbnieki solid\u0101ri atbild par PVN saist\u012bb\u0101m pret valsts bud\u017eetu, k\u0101 ar\u012b, ja vienam no grupas dal\u012bbniekam tiks veikts PVN audits, tad nep\u0101rprotami ar\u012b citi PVN grupas dal\u012bbnieki tiks pak\u013cauti attiec\u012bgai PVN p\u0101rbaudei. <\/p>\n<p><b><i><br \/><\/i><\/b><\/p>\n<p><b><i>PVN grupas re\u0123istr\u0101cija <\/i><\/b><\/p>\n<p>PVN grupas dal\u012bbnieku skaits nav ierobe\u017eots. <\/p>\n<p>Lai re\u0123istr\u0113tu PVN grupu, VID ir j\u0101iesniedz PVN grupas re\u0123istr\u0101cijas iesniegums un PVN grupas dibin\u0101\u0161anas l\u012bgums. <\/p>\n<p>Ja VID pie\u0146em l\u0113mumu re\u0123istr\u0113t PVN grupu, tad PVN grupu uzskata par re\u0123istr\u0113tu VID PVN maks\u0101t\u0101ju re\u0123istr\u0101 ar n\u0101kamo taks\u0101cijas perioda pirmo datumu p\u0113c tam, kad VID pie\u0146\u0113mis attiec\u012bgo l\u0113mumu. <\/p>\n<p><b><i><br \/><\/i><\/b><\/p>\n<p><b><i>K\u0101 Leinonen var pal\u012bdz\u0113t Jums saist\u012bb\u0101 ar PVN grupas re\u0123istr\u0113\u0161anu? <\/i><\/b><\/p>\n<ul>\n<li>M\u0113s varam pal\u012bdz\u0113t Jums sekojo\u0161os aspektos:<\/li>\n<li>izv\u0113rt\u0113t PVN grupas re\u0123istr\u0101cijas ieguvumus un negat\u012bvos aspektus;<\/li>\n<li>izv\u0113rt\u0113t optim\u0101lo PVN grupu dal\u012bbnieku strukt\u016bru;<\/li>\n<li>ieviest optim\u0101l\u0101ko PVN atskait\u0101mo priek\u0161nodok\u013ca metodolo\u0123iju;<\/li>\n<li>PVN grupas re\u0123istr\u0101cijas dokument\u0101cijas sagatavo\u0161ana (t.sk. PVN grupas dibin\u0101\u0161anas l\u012bguma sast\u0101d\u012b\u0161ana) un iesnieg\u0161ana VID;<\/li>\n<li>pal\u012bdz\u0113t sagatavot pirm\u0101s PVN grupas deklar\u0101cijas p\u0113c PVN grupas re\u0123istr\u0101cijas. <\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>  <b>Inform\u0101ciju sagatavija Leinonen Latvija Nodok\u013cu un Juridisko konsult\u0101ciju departaments:<\/b><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kas ir PVN grupa? PVN grupa ir divu vai vair\u0101ku nodok\u013cu maks\u0101t\u0101ju grupa, kas izveidota uz PVN grupas dibin\u0101\u0161anas l\u012bguma pamata savstarp\u0113jo dar\u012bjumu veik\u0161anai iek\u0161zem\u0113 un re\u0123istr\u0113ta Valsts ie\u0146\u0113mumu dienesta (turpm\u0101k tekst\u0101 -VID) PVN maks\u0101t\u0101ju re\u0123istr\u0101. PVN grupas dal\u012bbnieki ir uzskat\u0101mi par vienotu apliekamo personu un t\u0101d\u0113j\u0101di dar\u012bjumiem grupas ietvaros PVN nepiem\u0113ro. PVN grupas dal\u012bbnieki [&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-3672","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>PVN grupas re\u0123istr\u0101cija &#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\/pvn-grupas-registracija\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PVN grupas re\u0123istr\u0101cija &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Kas ir PVN grupa? PVN grupa ir divu vai vair\u0101ku nodok\u013cu maks\u0101t\u0101ju grupa, kas izveidota uz PVN grupas dibin\u0101\u0161anas l\u012bguma pamata savstarp\u0113jo dar\u012bjumu veik\u0161anai iek\u0161zem\u0113 un re\u0123istr\u0113ta Valsts ie\u0146\u0113mumu dienesta (turpm\u0101k tekst\u0101 -VID) PVN maks\u0101t\u0101ju re\u0123istr\u0101. PVN grupas dal\u012bbnieki ir uzskat\u0101mi par vienotu apliekamo personu un t\u0101d\u0113j\u0101di dar\u012bjumiem grupas ietvaros PVN nepiem\u0113ro. 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PVN grupa ir divu vai vair\u0101ku nodok\u013cu maks\u0101t\u0101ju grupa, kas izveidota uz PVN grupas dibin\u0101\u0161anas l\u012bguma pamata savstarp\u0113jo dar\u012bjumu veik\u0161anai iek\u0161zem\u0113 un re\u0123istr\u0113ta Valsts ie\u0146\u0113mumu dienesta (turpm\u0101k tekst\u0101 -VID) PVN maks\u0101t\u0101ju re\u0123istr\u0101. PVN grupas dal\u012bbnieki ir uzskat\u0101mi par vienotu apliekamo personu un t\u0101d\u0113j\u0101di dar\u012bjumiem grupas ietvaros PVN nepiem\u0113ro. 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