{"id":3723,"date":"2016-07-06T00:00:00","date_gmt":"2016-07-06T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/izmainas-pvn-likuma-un-pvn-deklaracijas-sagatavosana\/"},"modified":"2016-07-06T00:00:00","modified_gmt":"2016-07-06T00:00:00","slug":"izmainas-pvn-likuma-un-pvn-deklaracijas-sagatavosana","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/izmainas-pvn-likuma-un-pvn-deklaracijas-sagatavosana\/","title":{"rendered":"Izmai\u0146as PVN likum\u0101 un\nPVN deklar\u0101cijas sagatavo\u0161an\u0101"},"content":{"rendered":"<div>\n<p>Ar \u0161.g. 1.j\u016bliju ir st\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi PVN likum\u0101 par \u012bpa\u0161\u0101 PVN re\u017e\u012bma piem\u0113ro\u0161anu graudaugu un tehnisko kult\u016bru pieg\u0101d\u0113m. Turpm\u0101k, ja dar\u012bjums notiks starp Latvijas PVN maks\u0101t\u0101jiem, par iek\u0161zem\u0113 veiktu min\u0113to pre\u010du pieg\u0101d\u0113m PVN maks\u0101s pre\u010du sa\u0146\u0113m\u0113js. Pie\u0146emto groz\u012bjumu m\u0113r\u0137is ir mazin\u0101t kr\u0101p\u0161anos PVN jom\u0101 konkr\u0113taj\u0101 nozar\u0113.<\/p>\n<p>Saska\u0146\u0101 ar groz\u012bjumiem PVN likums ir papildin\u0101ts ar 143.<sup>2 <\/sup>pantu, kas nosaka, ka \u012bpa\u0161o PVN piem\u0113ro\u0161anas k\u0101rt\u012bbu ir j\u0101piem\u0113ro noteiktu graudaugu un tehnisko kult\u016bru, ar\u012b e\u013c\u013cas augu s\u0113klu pieg\u0101d\u0113m, tostarp \u0161o pre\u010du mais\u012bjumu, ko neizmain\u012bt\u0101 st\u0101vokl\u012b parasti neizmanto galapat\u0113ri\u0146am. \u0145emot v\u0113r\u0101 kop\u0113jo muitas <b>tarifu kombin\u0113t\u0101s nomenklat\u016bras kodus jaun\u0101 PVN piem\u0113ro\u0161anas k\u0101rt\u012bba ir piem\u0113rojama \u0161\u0101du pre\u010du pieg\u0101d\u0113m:<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td> <b>  <span>Kombin\u0113t\u0101s nomenklat\u016bras kods<\/span><\/b>                   <\/td>\n<td>                 <b><\/b><\/p>\n<div><b><span>Produkts<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>                 <span>1001<\/span> <\/td>\n<td>                 <span>Kvie\u0161i<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1002<\/span> <\/td>\n<td>                 <span>Rudzi<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1003<\/span> <\/td>\n<td>                 <span>Mie\u017ei\u00a0<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1004<\/span> <\/td>\n<td>                 <span>Auzas<\/span>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>                 <span>1005<\/span> <\/td>\n<td>                 <span>Kukur\u016bza\u00a0<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1008 10 00<\/span> <\/td>\n<td>                 <span>Gri\u0137i<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1008 60 00<\/span> <\/td>\n<td>                 <span>Tritik\u0101le<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1201<\/span> <\/td>\n<td>                                    <span>Sojas pupas, ar\u012b \u0161\u0137eltas\u00a0<\/span><\/p>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody> <\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td>                 <span>1204<\/span> <\/td>\n<td>                 <span>Lins\u0113klas, ar\u012b \u0161\u0137eltas<\/span> <\/td>\n<\/tr>\n<tr>\n<td>                 <span>1205<\/span> <\/td>\n<td>                 <span>Rap\u0161u vai rip\u0161u s\u0113klas, ar\u012b \u0161\u0137eltas<\/span> <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Saska\u0146\u0101 ar PVN likum\u0101 noteikto, piem\u0113rojot PVN apgriezto maks\u0101\u0161anas k\u0101rt\u012bbu, nor\u0113\u0137ini par min\u0113to pre\u010du pieg\u0101d\u0113m ir j\u0101veic bezskaidr\u0101 naud\u0101. <\/p>\n<p>L\u012bdz\u012bgi k\u0101 citos PVN apgriezt\u0101s piem\u0113ro\u0161anas k\u0101rt\u012bbas gad\u012bjumos, ar\u012b graudaugu nozar\u0113 str\u0101d\u0101jo\u0161ie komersanti PVN p\u0101rmaksas atmaksu var\u0113s sa\u0146emt taks\u0101cijas gada laik\u0101, ja p\u0101rmaks\u0101t\u0101 PVN summa par taks\u0101cijas periodu p\u0101rsniegs 1 500 <i>euro<\/i> (saska\u0146\u0101 ar groz\u012bjumiem noapa\u013cota iepriek\u0161 noteikt\u0101 atmaks\u0101jam\u0101 minim\u0101l\u0101 PVN summa 1 422,87 <i>euro<\/i>)<a href=\"#_ftn1\">[1]<\/a>.<\/p>\n<p><b>PVN deklar\u0101cijas sagatavo\u0161anas izmai\u0146as<\/b><\/p>\n<p>\u0145emot v\u0113r\u0101 pie\u0146emtos groz\u012bjumus PVN likum\u0101, preciz\u0113jumi ir veikti ar\u012b PVN deklar\u0101cijas un t\u0101s pielikumu aizpild\u012b\u0161anas noteikumos<a href=\"#_ftn2\">[2]<\/a>. PVN likuma 143.<sup>2 <\/sup>pant\u0101 min\u0113tie dar\u012bjumi PVN deklar\u0101cij\u0101 b\u016bs j\u0101nor\u0101da, lietojot kodu \u201cR5\u201d, ja br\u012bdis, kad veikta pre\u010du pieg\u0101de un izrakst\u012bts nodok\u013ca r\u0113\u0137ins, vai sa\u0146emta priek\u0161apmaksa, ir s\u0101kot no \u0161.g. 1.j\u016blija.<\/p>\n<p>Papildus, \u0161.g. 28.j\u016bnij\u0101 ir pie\u0146emti groz\u012bjumi 15.01.2013. MK noteikumos Nr.40 \u201cNoteikumi par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101m\u201d, nosakot, ka no 01.01.2017. PVN deklar\u0101cij\u0101 b\u016bs j\u0101at\u0161ifr\u0113 dar\u012bjumi, kuru v\u0113rt\u012bba bez PVN p\u0101rsniedz 500 <i>euro <\/i>(pa\u0161reiz 1 430 <i>euro<\/i>). K\u0101 nor\u0101d\u012bts groz\u012bjumu projektu anot\u0101cij\u0101, samazinot at\u0161ifr\u0113jamo dar\u012bjumu slieksni, VID ieg\u016bt\u0101 inform\u0101cija b\u016bs p\u0101rskat\u0101m\u0101ka, piln\u012bg\u0101ka un lab\u0101k sal\u012bdzin\u0101ma gan no priek\u0161nodok\u013ca, gan realiz\u0101cijas puses, kas, savuk\u0101rt, \u013caus efekt\u012bv\u0101k identific\u0113t nepamatotos vai fikt\u012bvos dar\u012bjumus.<\/p>\n<hr>\n<p><a href=\"#_ftnref1\"><span>[1]<\/span><\/a> <span>PVN likuma 109.panta piekt\u0101s da\u013cas 4.punkts<\/span><\/p>\n<p><a href=\"#_ftnref2\"><span>[2]<\/span><\/a><span> 28.06.2016 MK groz\u012bjumi MK noteikumos Nr.40 \u201cNoteikumi par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca deklar\u0101cij\u0101m\u201d.<\/span><\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ar \u0161.g. 1.j\u016bliju ir st\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi PVN likum\u0101 par \u012bpa\u0161\u0101 PVN re\u017e\u012bma piem\u0113ro\u0161anu graudaugu un tehnisko kult\u016bru pieg\u0101d\u0113m. Turpm\u0101k, ja dar\u012bjums notiks starp Latvijas PVN maks\u0101t\u0101jiem, par iek\u0161zem\u0113 veiktu min\u0113to pre\u010du pieg\u0101d\u0113m PVN maks\u0101s pre\u010du sa\u0146\u0113m\u0113js. Pie\u0146emto groz\u012bjumu m\u0113r\u0137is ir mazin\u0101t kr\u0101p\u0161anos PVN jom\u0101 konkr\u0113taj\u0101 nozar\u0113. Saska\u0146\u0101 ar groz\u012bjumiem PVN likums ir papildin\u0101ts ar [&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-3723","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>Izmai\u0146as PVN likum\u0101 un PVN deklar\u0101cijas sagatavo\u0161an\u0101 &#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\/izmainas-pvn-likuma-un-pvn-deklaracijas-sagatavosana\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Izmai\u0146as PVN likum\u0101 un PVN deklar\u0101cijas sagatavo\u0161an\u0101 &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Ar \u0161.g. 1.j\u016bliju ir st\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi PVN likum\u0101 par \u012bpa\u0161\u0101 PVN re\u017e\u012bma piem\u0113ro\u0161anu graudaugu un tehnisko kult\u016bru pieg\u0101d\u0113m. Turpm\u0101k, ja dar\u012bjums notiks starp Latvijas PVN maks\u0101t\u0101jiem, par iek\u0161zem\u0113 veiktu min\u0113to pre\u010du pieg\u0101d\u0113m PVN maks\u0101s pre\u010du sa\u0146\u0113m\u0113js. Pie\u0146emto groz\u012bjumu m\u0113r\u0137is ir mazin\u0101t kr\u0101p\u0161anos PVN jom\u0101 konkr\u0113taj\u0101 nozar\u0113. 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Turpm\u0101k, ja dar\u012bjums notiks starp Latvijas PVN maks\u0101t\u0101jiem, par iek\u0161zem\u0113 veiktu min\u0113to pre\u010du pieg\u0101d\u0113m PVN maks\u0101s pre\u010du sa\u0146\u0113m\u0113js. Pie\u0146emto groz\u012bjumu m\u0113r\u0137is ir mazin\u0101t kr\u0101p\u0161anos PVN jom\u0101 konkr\u0113taj\u0101 nozar\u0113. 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