{"id":3768,"date":"2015-05-07T00:00:00","date_gmt":"2015-05-07T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/darijumu-partneru-parbaude-pvn-riski\/"},"modified":"2015-05-07T00:00:00","modified_gmt":"2015-05-07T00:00:00","slug":"darijumu-partneru-parbaude-pvn-riski","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/","title":{"rendered":"Dar\u012bjumu partneru p\u0101rbaude &#8211; PVN riski"},"content":{"rendered":"<div>\n<p>\u0145emot v\u0113r\u0101, ka pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) nodro\u0161ina aptuveni pusi no kop\u0113jiem nodok\u013cu ie\u0146\u0113mumiem Latvijas valsts bud\u017eet\u0101, bet taj\u0101 pa\u0161\u0101 laik\u0101 valst\u012b kr\u0101pniec\u012bbas apm\u0113rs PVN jom\u0101 ir augsts, Valsts ie\u0146\u0113mumu dienests (VID) pastiprin\u0101ti p\u0101rbauda nodok\u013cu maks\u0101t\u0101ju dar\u012bjumus un dar\u012bjumu partnerus. <\/p>\n<p>VID p\u0101rbau\u017eu rezult\u0101t\u0101 gad\u0101s ciest ar\u012b god\u012bgiem nodok\u013cu maks\u0101t\u0101jiem, kuri neapzin\u0101ti tiek iesaist\u012bti dar\u012bjumu partneru nelikum\u012bg\u0101s darb\u012bb\u0101s, l\u012bdz ar to bie\u017ei tas beidzas ar nodok\u013ca auditu un PVN uzr\u0113\u0137inu, nereti lieta non\u0101k l\u012bdz pat tiesved\u012bbai.<\/p>\n<p>VID atz\u012bst tiesu judikat\u016br\u0101 nostiprin\u0101ju\u0161os atzi\u0146u, ka tikai nodok\u013cu maks\u0101t\u0101js, kur\u0161 nezin\u0101ja vai nevar\u0113ja zin\u0101t, ka attiec\u012bgo dar\u012bjumu pieg\u0101d\u0101t\u0101js bija iecer\u0113jis k\u0101 kr\u0101p\u0161anu vai ka cits dar\u012bjums, kas ietilpst pieg\u0101des \u0137\u0113d\u0113 pirms vai p\u0113c nodok\u013ca maks\u0101t\u0101ja veikt\u0101 dar\u012bjuma, ir saist\u012bts ar PVN izkr\u0101p\u0161anu, nevar tikt sod\u012bts ar priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbu ierobe\u017eo\u0161anu[1]. Praks\u0113 tas noz\u012bm\u0113 ne tikai pieg\u0101d\u0101t\u0101ja PVN numura p\u0101rbaudi, atbilsto\u0161i likumam noform\u0113ta nodok\u013ca r\u0113\u0137ina sa\u0146em\u0161anu un pre\u010du vai pakalpojuma re\u0101lu sa\u0146em\u0161anu, bet ar\u012b citu konkr\u0113t\u0101 gad\u012bjuma apst\u0101k\u013cu p\u0101rbaudi, kas \u013cautu nov\u0113rt\u0113t dar\u012bjuma partnera uzticam\u012bbu un dar\u012bjuma risku.<\/p>\n<p>V\u0113lamies atg\u0101din\u0101t, ka 2014.gada mart\u0101 VID publiskoja informat\u012bvu materi\u0101lu \u201cVID dienesta ieteikumi dar\u012bjuma partnera un dar\u012bjuma riska nov\u0113rt\u0113\u0161anai\u201d, kur\u0101 ir apkopti iesp\u0113jamie inform\u0101cijas ieg\u016b\u0161anas avoti, ko nodok\u013cu maks\u0101t\u0101js var izmantot, veicot riska nov\u0113rt\u0113\u0161anu, k\u0101 ar\u012b sniegti iesp\u0113jamie riska nov\u0113rt\u0113\u0161anas piem\u0113ri. Saite uz VID materi\u0101lu latvie\u0161u valod\u0101 pievienota zem\u0101k:<\/p>\n<p>Lai gan VID materi\u0101lam ir ieteikuma raksturs, nodok\u013cu maks\u0101t\u0101jiem iesak\u0101m apsv\u0113rt \u0161o proced\u016bru ievie\u0161anu attiec\u012bb\u0101 uz jauniem pieg\u0101d\u0101t\u0101jiem vai gad\u012bjumos, ja ir liels skaits pieg\u0101d\u0101t\u0101ju, jo tas b\u016btiski samazin\u0101tu nodok\u013ca maks\u0101t\u0101ja PVN risku n\u0101kotn\u0113. <\/p>\n<p><i><span>[1]\u00a0LR VID Informat\u012bvais materi\u0101ls \u201cVID ieteikumi dar\u012bjuma partnera un dar\u012bjuma riska nov\u0113rt\u0113\u0161anai\u201d<\/span><\/i><\/p>\n<p>Ja Jums interes\u0113 jaunumi nodok\u013cu, darba un citos ar uz\u0146\u0113m\u0113jdarb\u012bbu saist\u012btos ties\u012bbu aktos Igaunij\u0101 un Lietuv\u0101, l\u016bdzu apmekl\u0113jiet <a href=\"\/est\/\" target=\"_blank\" rel=\"noopener\">http:\/\/leinonen.ee\/news\/news<\/a>\u00a0un <a href=\"\/ltu\/\" target=\"_blank\" rel=\"noopener\">http:\/\/leinonen.lt\/news\/news<\/a>.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0145emot v\u0113r\u0101, ka pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) nodro\u0161ina aptuveni pusi no kop\u0113jiem nodok\u013cu ie\u0146\u0113mumiem Latvijas valsts bud\u017eet\u0101, bet taj\u0101 pa\u0161\u0101 laik\u0101 valst\u012b kr\u0101pniec\u012bbas apm\u0113rs PVN jom\u0101 ir augsts, Valsts ie\u0146\u0113mumu dienests (VID) pastiprin\u0101ti p\u0101rbauda nodok\u013cu maks\u0101t\u0101ju dar\u012bjumus un dar\u012bjumu partnerus. VID p\u0101rbau\u017eu rezult\u0101t\u0101 gad\u0101s ciest ar\u012b god\u012bgiem nodok\u013cu maks\u0101t\u0101jiem, kuri neapzin\u0101ti tiek iesaist\u012bti dar\u012bjumu partneru [&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-3768","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>Dar\u012bjumu partneru p\u0101rbaude - PVN 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\/darijumu-partneru-parbaude-pvn-riski\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dar\u012bjumu partneru p\u0101rbaude - PVN riski &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"\u0145emot v\u0113r\u0101, ka pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) nodro\u0161ina aptuveni pusi no kop\u0113jiem nodok\u013cu ie\u0146\u0113mumiem Latvijas valsts bud\u017eet\u0101, bet taj\u0101 pa\u0161\u0101 laik\u0101 valst\u012b kr\u0101pniec\u012bbas apm\u0113rs PVN jom\u0101 ir augsts, Valsts ie\u0146\u0113mumu dienests (VID) pastiprin\u0101ti p\u0101rbauda nodok\u013cu maks\u0101t\u0101ju dar\u012bjumus un dar\u012bjumu partnerus. VID p\u0101rbau\u017eu rezult\u0101t\u0101 gad\u0101s ciest ar\u012b god\u012bgiem nodok\u013cu maks\u0101t\u0101jiem, kuri neapzin\u0101ti tiek iesaist\u012bti dar\u012bjumu partneru [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-07T00:00:00+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=\"2 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\/darijumu-partneru-parbaude-pvn-riski\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/\",\"name\":\"Dar\u012bjumu partneru p\u0101rbaude - PVN riski &#8211; Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\"},\"datePublished\":\"2015-05-07T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/lv\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dar\u012bjumu partneru p\u0101rbaude &#8211; PVN 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":"Dar\u012bjumu partneru p\u0101rbaude - PVN 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\/darijumu-partneru-parbaude-pvn-riski\/","og_locale":"lv_LV","og_type":"article","og_title":"Dar\u012bjumu partneru p\u0101rbaude - PVN riski &#8211; Leinonen Latvia","og_description":"\u0145emot v\u0113r\u0101, ka pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) nodro\u0161ina aptuveni pusi no kop\u0113jiem nodok\u013cu ie\u0146\u0113mumiem Latvijas valsts bud\u017eet\u0101, bet taj\u0101 pa\u0161\u0101 laik\u0101 valst\u012b kr\u0101pniec\u012bbas apm\u0113rs PVN jom\u0101 ir augsts, Valsts ie\u0146\u0113mumu dienests (VID) pastiprin\u0101ti p\u0101rbauda nodok\u013cu maks\u0101t\u0101ju dar\u012bjumus un dar\u012bjumu partnerus. VID p\u0101rbau\u017eu rezult\u0101t\u0101 gad\u0101s ciest ar\u012b god\u012bgiem nodok\u013cu maks\u0101t\u0101jiem, kuri neapzin\u0101ti tiek iesaist\u012bti dar\u012bjumu partneru [&hellip;]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/","og_site_name":"Leinonen Latvia","article_published_time":"2015-05-07T00:00:00+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":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/","name":"Dar\u012bjumu partneru p\u0101rbaude - PVN riski &#8211; Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2015-05-07T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/darijumu-partneru-parbaude-pvn-riski\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"Dar\u012bjumu partneru p\u0101rbaude &#8211; PVN 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\/3768","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=3768"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3768\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3768"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}