{"id":3692,"date":"2017-07-19T00:00:00","date_gmt":"2017-07-19T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/kludas-pvn-piemerosana-un-to-sekas\/"},"modified":"2017-07-19T00:00:00","modified_gmt":"2017-07-19T00:00:00","slug":"kludas-pvn-piemerosana-un-to-sekas","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/","title":{"rendered":"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas"},"content":{"rendered":"<div>\n<p><b>Pievienot\u0101s v\u0113rt\u012bbas nodoklis <\/b><b>&#8211; riskant\u0101kais nodoklis. <\/b>Valsts ie\u0146\u0113mumu dienesta (VID) interneta m\u0101jas lap\u0101 public\u0113t\u0101 inform\u0101cija par VID veikto nodok\u013cu kontroles pas\u0101kumu rezult\u0101tiem par 2017. gada 1. ceturksni liecina, ka \u0161aj\u0101 period\u0101 193 pabeigtie nodok\u013cu auditi jeb 93 % no visiem veiktajiem nodok\u013cu auditiem ir biju\u0161i rezultat\u012bvi, un kop\u0101 ir apr\u0113\u0137in\u0101ti papildus bud\u017eeta maks\u0101jumi 44,8 miljonu EUR apm\u0113r\u0101, no kuriem 55% jeb 24,6 miljoni EUR ir pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN). <\/p>\n<p>P\u0113c statistikas ir redzams, ka no 2013. gada tendence ir nemain\u012bga, proti, PVN uzr\u0113\u0137ini stabili ie\u0146em pirmo vietu un joproj\u0101m veido vair\u0101k k\u0101 pusi no visiem nodok\u013cu audita laik\u0101 papildus apr\u0113\u0137in\u0101tajiem nodok\u013cu uzr\u0113\u0137iniem. <\/p>\n<p>Lai gan pla\u0161\u0101kai publikai s\u012bk\u0101ka anal\u012bze par PVN auditiem nav pieejama, no VID publik\u0101cij\u0101m var secin\u0101t, ka riskant\u0101k\u0101s jomas PVN apr\u0113\u0137in\u0101\u0161an\u0101 ir atskait\u012bt\u0101 priek\u0161nodok\u013ca korekcijas saist\u012bb\u0101 ar \u0161aub\u012bgiem pieg\u0101d\u0101t\u0101jiem un citos gad\u012bjumos, tai skait\u0101 par nekustamo \u012bpa\u0161umu, k\u0101 ar\u012b samazin\u0101to PVN likmju un atbr\u012bvojumu piem\u0113ro\u0161ana. <\/p>\n<p>\u0160\u0101da nemain\u012bga tendence liek dom\u0101t par to, ka nodok\u013cu maks\u0101t\u0101ji nereti pie\u013cauj k\u013c\u016bdas nodok\u013ca apr\u0113\u0137in\u0101\u0161an\u0101, k\u0101 ar\u012b p\u0101r\u0101k zemu nov\u0113rt\u0113 pieg\u0101d\u0101t\u0101ju akcept\u0113\u0161anas k\u0101rt\u012bbas noz\u012bmi. <\/p>\n<p><b>Riskantie dar\u012bjumi. \u00a0<\/b>Ir virkne pre\u010du pieg\u0101des dar\u012bjumu, kuri PVN maks\u0101t\u0101jiem var rad\u012bt liel\u0101kas PVN saist\u012bbas nek\u0101 tas tika s\u0101kotn\u0113ji pl\u0101nots. Iemesls tam ir gau\u017e\u0101m trivi\u0101ls, jo maks\u0101t\u0101js nav \u0146\u0113mis v\u0113r\u0101 vai nav zin\u0101jis k\u0101du svar\u012bgu PVN piem\u0113ro\u0161anas niansi. <b><\/b><\/p>\n<p>K\u0101 zin\u0101ms, pre\u010du eksportam piem\u0113ro 0% PVN likmi. T\u0101pat 0% likmi piem\u0113ro ar\u012b pieg\u0101d\u0113m uz citu ES dal\u012bbvalsti, ja pre\u010du sa\u0146\u0113m\u0113js ir PVN maks\u0101t\u0101js un pre\u010du p\u0101rdev\u0113ja r\u012bc\u012bb\u0101 ir pre\u010du transporta pavaddokuments, kas apliecina, ka prece ir izvesta no Latvijas. Tom\u0113r, praks\u0113 dar\u012bjumi bie\u017ei vien neatbilst standarta situ\u0101cij\u0101m, un viens no maks\u0101t\u0101ja \u201cklup\u0161anas akme\u0146iem\u201d ir neprec\u012bza vai faktiskajam dar\u012bjumam neatbilsto\u0161a pre\u010du transporta dokumentu noform\u0113\u0161ana. \u00a0<\/p>\n<p>Pieredze liecina, ka \u012bpa\u0161u uzman\u012bbu nodok\u013cu maks\u0101t\u0101jiem b\u016btu j\u0101piev\u0113r\u0161 nestandarta dar\u012bjumiem, jo \u0161\u0101dos gad\u012bjumos risks k\u013c\u016bd\u012bties ir liel\u0101ks, proti, komersantam var rasties pien\u0101kums re\u0123istr\u0113ties cit\u0101 dal\u012bbvalst\u012b k\u0101 PVN maks\u0101t\u0101jam vai 0% nodok\u013ca likmes viet\u0101 maks\u0101t nodokli p\u0113c standarta &#8211; 21% likmes. \u0160eit min\u0113sim tikai da\u017eus no dar\u012bjumiem, kam b\u016btu j\u0101piev\u0113r\u0161 uzman\u012bba: <\/p>\n<ul>\n<li>preces tiek nos\u016bt\u012btas uz citu ES dal\u012bbvalsti glab\u0101\u0161anai l\u012bdz br\u012bdim, kad preces tiek p\u0101rdotas klientam taj\u0101 pa\u0161\u0101 vai cit\u0101 ES dal\u012bbvalst\u012b; <\/li>\n<li>preces tiek p\u0101rdotas citas ES dal\u012bbvalsts nodok\u013ca maks\u0101t\u0101jam un izvestas uz \u0161o ES dal\u012bbvalsti, bet p\u0113c pirc\u0113ja nor\u0101d\u012bjumiem t\u0101s uzreiz tiek transport\u0113tas citam nodok\u013ca maks\u0101t\u0101jam taj\u0101 pa\u0161\u0101 ES dal\u012bbvalst\u012b; <\/li>\n<li>preces tiek nos\u016bt\u012btas p\u0101rstr\u0101dei vai remontam uz citu ES dal\u012bbvalsti un p\u0113c tam t\u0101s \u0161aj\u0101 valst\u012b \u00a0tiek p\u0101rdotas; <\/li>\n<li>uz\u0146\u0113muma iek\u0101rtas vai citi pamatl\u012bdzek\u013ci tiek nos\u016bt\u012bti uz laiku uz citu ES dal\u012bbvalsti saimniecisk\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anai taj\u0101 dal\u012bbvalst\u012b (piem\u0113ram, iek\u0101rta tiek iznom\u0101ta vai izmantota celtniec\u012bbas pakalpojuma snieg\u0161anai cit\u0101 ES dal\u012bbvalst\u012b); <\/li>\n<li>preces, kas ra\u017eotas eksportam, pirms to izve\u0161anas no Eiropas Savien\u012bbas teritorijas tiek p\u0101rdotas starpniekam Latvij\u0101. <\/li>\n<\/ul>\n<p>L\u012bdz\u012bgu riskanto dar\u012bjumu sarakstu var\u0113tu veidot ar\u012b attiec\u012bb\u0101 uz PVN piem\u0113ro\u0161anu pakalpojumiem. <\/p>\n<p><b>PVN p\u0101rbaude. <\/b>Lai izvair\u012btos no PVN uzr\u0113\u0137iniem un iesp\u0113jamiem sodiem, m\u0113s iesak\u0101m uz\u0146\u0113mumiem laiku pa laikam p\u0101rbaud\u012bt PVN apr\u0113\u0137inus. Nav izsl\u0113gts, ka \u0161\u0101das p\u0101rbaudes rezult\u0101t\u0101 var konstat\u0113t, ka uz\u0146\u0113mums ir apr\u0113\u0137in\u0101jis PVN p\u0101r\u0101k piesardz\u012bgi un ir iesp\u0113jams pat ietaup\u012bt. <\/p>\n<p>J\u0101atz\u012bm\u0113, ka \u0161ai nol\u016bk\u0101 nav nepiecie\u0161ams veikt apjom\u012bgas un laika ietilp\u012bgas p\u0101rbaudes. M\u016bsu pieredz\u0113ju\u0161ie nodok\u013cu konsultanti var veikt atsevi\u0161\u0137u dar\u012bjumu vai vienveid\u012bgu dar\u012bjumu grupas p\u0101rbaudi da\u017eu stundu laik\u0101, izdar\u012bt secin\u0101jumus un sniegt rekomend\u0101cijas. M\u0113s to saucam par PVN risku diagnostiku. Ja j\u016bs interes\u0113 \u0161\u0101ds pakalpojums, l\u016bdzu sazinieties ar mums.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pievienot\u0101s v\u0113rt\u012bbas nodoklis &#8211; riskant\u0101kais nodoklis. Valsts ie\u0146\u0113mumu dienesta (VID) interneta m\u0101jas lap\u0101 public\u0113t\u0101 inform\u0101cija par VID veikto nodok\u013cu kontroles pas\u0101kumu rezult\u0101tiem par 2017. gada 1. ceturksni liecina, ka \u0161aj\u0101 period\u0101 193 pabeigtie nodok\u013cu auditi jeb 93 % no visiem veiktajiem nodok\u013cu auditiem ir biju\u0161i rezultat\u012bvi, un kop\u0101 ir apr\u0113\u0137in\u0101ti papildus bud\u017eeta maks\u0101jumi 44,8 miljonu [&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":[117],"class_list":["post-3692","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>K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas &#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\/kludas-pvn-piemerosana-un-to-sekas\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Pievienot\u0101s v\u0113rt\u012bbas nodoklis &#8211; riskant\u0101kais nodoklis. Valsts ie\u0146\u0113mumu dienesta (VID) interneta m\u0101jas lap\u0101 public\u0113t\u0101 inform\u0101cija par VID veikto nodok\u013cu kontroles pas\u0101kumu rezult\u0101tiem par 2017. gada 1. ceturksni liecina, ka \u0161aj\u0101 period\u0101 193 pabeigtie nodok\u013cu auditi jeb 93 % no visiem veiktajiem nodok\u013cu auditiem ir biju\u0161i rezultat\u012bvi, un kop\u0101 ir apr\u0113\u0137in\u0101ti papildus bud\u017eeta maks\u0101jumi 44,8 miljonu [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2017-07-19T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Latvia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Latvia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/\",\"name\":\"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas &#8211; Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\"},\"datePublished\":\"2017-07-19T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/lv\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/\",\"name\":\"Leinonen Latvia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\",\"name\":\"Leinonen Latvia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"caption\":\"Leinonen Latvia\"},\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas &#8211; Leinonen Latvia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/","og_locale":"lv_LV","og_type":"article","og_title":"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas &#8211; Leinonen Latvia","og_description":"Pievienot\u0101s v\u0113rt\u012bbas nodoklis &#8211; riskant\u0101kais nodoklis. Valsts ie\u0146\u0113mumu dienesta (VID) interneta m\u0101jas lap\u0101 public\u0113t\u0101 inform\u0101cija par VID veikto nodok\u013cu kontroles pas\u0101kumu rezult\u0101tiem par 2017. gada 1. ceturksni liecina, ka \u0161aj\u0101 period\u0101 193 pabeigtie nodok\u013cu auditi jeb 93 % no visiem veiktajiem nodok\u013cu auditiem ir biju\u0161i rezultat\u012bvi, un kop\u0101 ir apr\u0113\u0137in\u0101ti papildus bud\u017eeta maks\u0101jumi 44,8 miljonu [&hellip;]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/","og_site_name":"Leinonen Latvia","article_published_time":"2017-07-19T00:00:00+00:00","author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/","name":"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas &#8211; Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2017-07-19T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/kludas-pvn-piemerosana-un-to-sekas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"K\u013c\u016bdas PVN piem\u0113ro\u0161an\u0101 un to sekas"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/lv\/#website","url":"https:\/\/leinonen.eu\/lva\/lv\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008","name":"Leinonen Latvia","image":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","caption":"Leinonen Latvia"},"url":"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/comments?post=3692"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3692\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3692"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}