{"id":3698,"date":"2017-05-10T00:00:00","date_gmt":"2017-05-10T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/"},"modified":"2017-05-10T00:00:00","modified_gmt":"2017-05-10T00:00:00","slug":"pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/","title":{"rendered":"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to\nsaist\u012btie riski"},"content":{"rendered":"<div>\n<p>M\u0113\u0123inot ierobe\u017eot kr\u0101pnieciskos dar\u012bjumus, Latvij\u0101 tiek papla\u0161in\u0101ts to dar\u012bjumu loks, kuriem ir j\u0101piem\u0113ro \u012bpa\u0161ais PVN maks\u0101\u0161anas re\u017e\u012bms (PVN reverss). Neskatoties uz to, ka PVN reverss iek\u0161zemes dar\u012bjumos starp diviem Latvijas PVN maks\u0101t\u0101jiem ir j\u0101piem\u0113ro jau se\u0161\u0101m liel\u0101m pre\u010du un pakalpojumu grup\u0101m<a href=\"#_ftn1\"><span>[1]<\/span><\/a>, \u0161obr\u012bd ir ierosin\u0101ts \u0161o dar\u012bjumu loku papla\u0161in\u0101t v\u0113l vair\u0101k. L\u012bdz\u012bga tendence PVN reversa piem\u0113ro\u0161an\u0101 iek\u0161zemes dar\u012bjumos ir v\u0113rojama ar\u012b cit\u0101s Eiropas Savien\u012bbas dal\u012bbvalst\u012bs. \u00a0<\/p>\n<p>Nodok\u013ca maks\u0101t\u0101jiem reversa piem\u0113ro\u0161ana da\u017ek\u0101rt rada neskaidr\u012bbas par to, vai konkr\u0113t\u0101 dar\u012bjum\u0101 tas ir vai nav j\u0101piem\u0113ro. Praks\u0113 nereti tiek uzskat\u012bts, ka dar\u012bjum\u0101 iesaist\u012btaj\u0101m pus\u0113m nodok\u013ca risks nepast\u0101v vai ir mazs, ja atsevi\u0161\u0137os iz\u0146\u0113muma gad\u012bjumos PVN reversa viet\u0101 tiek piem\u0113rota parast\u0101 k\u0101rt\u012bba, t.i. r\u0113\u0137in\u0101 nodokli nor\u0101da un maks\u0101 valsts bud\u017eet\u0101 pre\u010du vai pakalpojumu p\u0101rdev\u0113js, nevis pirc\u0113js un pirc\u0113js savuk\u0101rt \u0161o PVN atskaita k\u0101 priek\u0161nodokli. Ja p\u0101rdev\u0113js nodokli par \u0161o dar\u012bjumu valsts bud\u017eet\u0101 ir samaks\u0101jis, var\u0113tu piekrist, ka Valsts kase nav neko zaud\u0113jusi un form\u0101li neb\u016btu iemesla pirc\u0113jam liegt ties\u012bbas uz priek\u0161nodokli un piem\u0113rot soda sankcijas tikai t\u0101p\u0113c, ka nav iev\u0113rota form\u0101l\u0101 k\u0101rt\u012bba. \u00a0<\/p>\n<p>Diem\u017e\u0113l \u0161\u0101dai interpret\u0101cijai nepiekr\u012bt Eiropas Savien\u012bbas Tiesa (EST), kura \u0161\u012b gada apr\u012bl\u012b ir sniegusi prejudici\u0101lo nol\u0113mumu liet\u0101 C\u2011564\/15 sakar\u0101 ar tiesved\u012bbu starp Ung\u0101rijas PVN maks\u0101t\u0101ju T. Farkas un Ung\u0101rijas Nodok\u013cu administr\u0101ciju par nodok\u013cu administr\u0101cijas l\u0113mumu, ar kuru T. Farkas tika apr\u0113\u0137in\u0101ts PVN par\u0101ds un naudas sods par PVN reversa nepiem\u0113ro\u0161anu. Konkr\u0113taj\u0101 dar\u012bjum\u0101 starp p\u0101rdev\u0113ju un T. Farkas, kas bija pre\u010du pirc\u0113js, tika piem\u0113rots nevis PVN reverss, kas bija j\u0101dara atbilsto\u0161i Ung\u0101rijas ties\u012bbu aktiem, bet parast\u0101 k\u0101rt\u012bba. P\u0101rdev\u0113js samaks\u0101ja PVN valsts bud\u017eet\u0101, bet T. Farkas to atskait\u012bja k\u0101 priek\u0161nodokli. Nodok\u013cu administr\u0101cija audita laik\u0101 konstat\u0113ja, ka nav iev\u0113roti Ung\u0101rijas noteikumi par PVN reversa piem\u0113ro\u0161anu, saska\u0146\u0101 ar kuriem pre\u010du pirc\u0113jam PVN bija j\u0101iemaks\u0101 tie\u0161i valsts kas\u0113, nevis p\u0101rdev\u0113jam un apr\u0113\u0137in\u0101ja papildus PVN maks\u0101jumus un 50% naudas sodu. EST \u0161aj\u0101 liet\u0101 nol\u0113ma, ka Ung\u0101rijas nodok\u013cu administr\u0101cija nav r\u012bkojusies pretrun\u0101 ar PVN Direkt\u012bvas Nr. 2006\/112 norm\u0101m un ir ties\u012bga atteikt pirc\u0113jam ties\u012bbas uz priek\u0161nodokli, k\u0101 ar\u012b noteikt soda naudu par ties\u012bbu aktos noteikt\u0101s k\u0101rt\u012bbas neiev\u0113ro\u0161anu. <\/p>\n<p>\u0160ai sakar\u0101 m\u0113s grib\u0113tu v\u0113rst Latvijas PVN maks\u0101t\u0101ju uzman\u012bbu uz to, ka ar\u012b Latvijas Valsts ie\u0146\u0113mumu dienesta (VID) prakse ir main\u012bjusies. Pie\u0146\u0113mums, ka pirc\u0113ja risks ir zems, ja reversa viet\u0101 ir piem\u0113rota parast\u0101 PVN apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bba un p\u0101rdev\u0113js nodokli ir samaks\u0101jis bud\u017eet\u0101, nav pareizs. Konstat\u0113jot, ka dar\u012bjumam nav piem\u0113rota revers\u0101 maks\u0101\u0161anas k\u0101rt\u012bba, ja to paredz PVN likums, VID ir ties\u012bbas audita laik\u0101 pirc\u0113jam ne tikai apr\u0113\u0137in\u0101t papildus PVN maks\u0101jumus, bet piem\u0113rot ar\u012b soda naudu. <\/p>\n<p>Lai risku mazin\u0101tu, m\u0113s iesak\u0101m r\u016bp\u012bgi izv\u0113rt\u0113t visus tos dar\u012bjumus, kas ir vai var\u0113tu b\u016bt pak\u013cauti PVN reversam un savlaic\u012bgi labot k\u013c\u016bdas, ja t\u0101das tiktu konstat\u0113tas. \u0160ai sakar\u0101 ir svar\u012bgi iev\u0113rot ar\u012b to, ka pirc\u0113jam, konstat\u0113jot k\u013c\u016bdu, ir j\u0101sazin\u0101s ar p\u0101rdev\u0113ju un j\u0101vienojas par izsniegto r\u0113\u0137inu korekciju un p\u0101rdev\u0113jam samaks\u0101t\u0101 PVN atmaks\u0101\u0161anu. <\/p>\n<p>Ja Jums ir nepiecie\u0161ama konsult\u0101cija vai p\u0101rbaude risku mazin\u0101\u0161anai, sazinieties ar mums, rakstot uz \u00a0e-pastu\u00a0<a href=\"mailto:leinonen@leinonen.lv\">leinonen@leinonen.lv<\/a>, b\u016bsim priec\u012bgi Jums pal\u012bdz\u0113t. \u00a0<\/p>\n<hr>\n<p><a href=\"#_ftnref1\"><span>[1]<\/span><\/a><span> PVN reverss ir j\u0101piem\u0113ro dar\u012bjumiem ar kokmateri\u0101liem, met\u0101ll\u016b\u017e\u0146iem, b\u016bvniec\u012bb\u0101, mobilajiem telefoniem, graudiem un d\u0101rgmet\u0101liem, k\u0101 ar \u0161ie dar\u012bjumiem saist\u012btajiem pakalpojumiem.<\/span><\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>M\u0113\u0123inot ierobe\u017eot kr\u0101pnieciskos dar\u012bjumus, Latvij\u0101 tiek papla\u0161in\u0101ts to dar\u012bjumu loks, kuriem ir j\u0101piem\u0113ro \u012bpa\u0161ais PVN maks\u0101\u0161anas re\u017e\u012bms (PVN reverss). Neskatoties uz to, ka PVN reverss iek\u0161zemes dar\u012bjumos starp diviem Latvijas PVN maks\u0101t\u0101jiem ir j\u0101piem\u0113ro jau se\u0161\u0101m liel\u0101m pre\u010du un pakalpojumu grup\u0101m[1], \u0161obr\u012bd ir ierosin\u0101ts \u0161o dar\u012bjumu loku papla\u0161in\u0101t v\u0113l vair\u0101k. L\u012bdz\u012bga tendence PVN reversa piem\u0113ro\u0161an\u0101 [&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-3698","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 reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski &#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-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"M\u0113\u0123inot ierobe\u017eot kr\u0101pnieciskos dar\u012bjumus, Latvij\u0101 tiek papla\u0161in\u0101ts to dar\u012bjumu loks, kuriem ir j\u0101piem\u0113ro \u012bpa\u0161ais PVN maks\u0101\u0161anas re\u017e\u012bms (PVN reverss). Neskatoties uz to, ka PVN reverss iek\u0161zemes dar\u012bjumos starp diviem Latvijas PVN maks\u0101t\u0101jiem ir j\u0101piem\u0113ro jau se\u0161\u0101m liel\u0101m pre\u010du un pakalpojumu grup\u0101m[1], \u0161obr\u012bd ir ierosin\u0101ts \u0161o dar\u012bjumu loku papla\u0161in\u0101t v\u0113l vair\u0101k. L\u012bdz\u012bga tendence PVN reversa piem\u0113ro\u0161an\u0101 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2017-05-10T00:00:00+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\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/\",\"name\":\"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski &#8211; Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\"},\"datePublished\":\"2017-05-10T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/lv\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski\"}]},{\"@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":"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski &#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\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/","og_locale":"lv_LV","og_type":"article","og_title":"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski &#8211; Leinonen Latvia","og_description":"M\u0113\u0123inot ierobe\u017eot kr\u0101pnieciskos dar\u012bjumus, Latvij\u0101 tiek papla\u0161in\u0101ts to dar\u012bjumu loks, kuriem ir j\u0101piem\u0113ro \u012bpa\u0161ais PVN maks\u0101\u0161anas re\u017e\u012bms (PVN reverss). Neskatoties uz to, ka PVN reverss iek\u0161zemes dar\u012bjumos starp diviem Latvijas PVN maks\u0101t\u0101jiem ir j\u0101piem\u0113ro jau se\u0161\u0101m liel\u0101m pre\u010du un pakalpojumu grup\u0101m[1], \u0161obr\u012bd ir ierosin\u0101ts \u0161o dar\u012bjumu loku papla\u0161in\u0101t v\u0113l vair\u0101k. L\u012bdz\u012bga tendence PVN reversa piem\u0113ro\u0161an\u0101 [&hellip;]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/","og_site_name":"Leinonen Latvia","article_published_time":"2017-05-10T00:00:00+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\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/","name":"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski &#8211; Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2017-05-10T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/pvn-reverss-vietejam-piegadem-un-ar-to-saistitie-riski\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"PVN reverss viet\u0113j\u0101m pieg\u0101d\u0113m un ar to saist\u012btie riski"}]},{"@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\/3698","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=3698"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3698\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3698"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}