{"id":29075,"date":"2026-08-01T07:00:17","date_gmt":"2026-08-01T07:00:17","guid":{"rendered":"https:\/\/bilnex.io\/lv\/peppol-vs-pdf-e\/"},"modified":"2026-10-28T13:54:29","modified_gmt":"2026-10-28T13:54:29","slug":"peppol-vs-pdf-e","status":"publish","type":"page","link":"https:\/\/bilnex.io\/en\/peppol-vs-pdf-e\/","title":{"rendered":"Peppol vs PDF: e-r\u0113\u0137inu noteikumi in Europe 2026-2030"},"content":{"rendered":"
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Vai PDF, e-r\u0113\u0137ins un Peppol ir sinon\u012bmi?<\/h2>\n

R\u0113\u0137ins, ko nos\u016bt\u0101t e-past\u0101 k\u0101 PDF pielikumu, var b\u016bt piln\u012bb\u0101 juridiski der\u012bgs r\u0113\u0137ins. Tas tom\u0113r nav struktur\u0113ts e-r\u0113\u0137ins. Un Peppol nav r\u0113\u0137ina form\u0101ts \u2013 tas ir t\u012bkls, pa kuru r\u0113\u0137ini p\u0101rvietojas.<\/p>\n

Saska\u0146\u0101 ar Eiropas Komisijas eInvoicing defin\u012bciju<\/a>, e-r\u0113\u0137ins ir dati, kas izsniegti, nos\u016bt\u012bti un sa\u0146emti struktur\u0113t\u0101 form\u0101t\u0101, ko var autom\u0101tiski un ma\u0161\u012bnlas\u0101mi apstr\u0101d\u0101t; PDF, Word, att\u0113ls, HTML vai sken\u0113ts r\u0113\u0137ins \u0161aj\u0101 defin\u012bcij\u0101 neiek\u013caujas. Paral\u0113li tam past\u0101v pla\u0161\u0101ka, sp\u0113k\u0101 eso\u0161a PVN r\u0113\u0137ina defin\u012bcija: ES PVN direkt\u012bvas 217. pants<\/a> elektronisko r\u0113\u0137inu defin\u0113 k\u0101 r\u0113\u0137inu, kas izsniegts un sa\u0146emts jebkur\u0101 elektronisk\u0101 form\u0101t\u0101. \u0160aj\u0101 defin\u012bcij\u0101 PDF ietilpst. Peppol savuk\u0101rt ir \u010detru st\u016bru modelis (4-corner model)<\/a> \u2013 t\u012bkls struktur\u0113tu r\u0113\u0137inu dro\u0161ai p\u0101rs\u016bt\u012b\u0161anai, ne pats par sevi r\u0113\u0137ina form\u0101ts vai autom\u0101tisks pien\u0101kums.<\/p>\n

\u0160\u012b at\u0161\u0137ir\u012bba ir noz\u012bm\u012bg\u0101ka, nek\u0101 izklaus\u0101s. J\u016bsu gr\u0101matvedis var PDF r\u0113\u0137inu PVN likuma izpratn\u0113 atz\u012bt par piln\u012bgi korektu, ta\u010du, ja pirc\u0113js ir re\u0123istr\u0113ts e-r\u0113\u0137inu sa\u0146em\u0161anai vai pieprasa struktur\u0113tus datus, PDF \u0161o pien\u0101kumu neaptur. Runa ir par div\u0101m at\u0161\u0137ir\u012bg\u0101m sist\u0113m\u0101m, kas nejau\u0161i lieto vienu un to pa\u0161u v\u0101rdu \u2013 \u201eelektronisks”.<\/p>\n

K\u0101 PDF, XML un Peppol at\u0161\u0137iras praktiski?<\/h2>\n

Ja j\u0101izlemj, ko s\u016bt\u012bt konkr\u0113tam pirc\u0113jam, pal\u012bdz \u0161\u012b tabula. \u201eStruktur\u0113ts EN 16931 r\u0113\u0137ins” noz\u012bm\u0113 ma\u0161\u012bnlas\u0101mu datu failu (piem\u0113ram, XML), kas atbilst Eiropas e-r\u0113\u0137inu standartam EN 16931.<\/p>\n\n\n\n\n\n\n\n\n\n
Paz\u012bme<\/th>\nE-pasta PDF<\/th>\nStruktur\u0113ts EN 16931 r\u0113\u0137ins (saska\u0146ots kan\u0101ls)<\/th>\nR\u0113\u0137ins, nos\u016bt\u012bts caur Peppol<\/th>\n<\/tr>\n<\/thead>\n
K\u0101 pirc\u0113js to sa\u0146em<\/td>\nK\u0101 pielikumu, cilv\u0113ks atver un lasa<\/td>\nK\u0101 datu failu tie\u0161i uz\u0146\u0113muma sist\u0113m\u0101<\/td>\nK\u0101 datu failu caur piek\u013cuves punktu (Access Point)<\/td>\n<\/tr>\n
Autom\u0101tiska apstr\u0101de pirc\u0113ja programm\u0101<\/td>\nN\u0113, nepiecie\u0161ama manu\u0101la ievade vai OCR<\/td>\nJ\u0101, ja atbilst standartam<\/td>\nJ\u0101, ja dokuments atbilst standartam<\/td>\n<\/tr>\n
Atbilst ES PVN direkt\u012bvas \u201eelektroniska r\u0113\u0137ina” defin\u012bcijai \u0161obr\u012bd<\/td>\nJ\u0101, ja ietver nepiecie\u0161amos datus<\/a><\/td>\nJ\u0101<\/td>\nJ\u0101<\/td>\n<\/tr>\n
Izpilda Igaunijas re\u0123istr\u0113ta e-r\u0113\u0137inu sa\u0146\u0113m\u0113ja pras\u012bbu<\/td>\nParasti n\u0113<\/td>\nJ\u0101, ja atbilst EN 16931-1 vai saska\u0146otam standartam<\/a><\/td>\nLiel\u0101koties j\u0101, ja pirc\u0113js \u0161o kan\u0101lu pie\u0146em un dokuments atbilst standartam<\/td>\n<\/tr>\n
Izpilda Latvijas struktur\u0113ta r\u0113\u0137ina pien\u0101kumu<\/td>\nN\u0113<\/td>\nJ\u0101, ja atbilst LVS EN 16931-1:2017<\/a><\/td>\nLiel\u0101koties j\u0101, ar t\u0101du pa\u0161u nosac\u012bjumu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tas noz\u012bm\u0113: Peppol kan\u0101ls pats par sevi nek\u0101 negarant\u0113. Iz\u0161\u0137iro\u0161ais ir dokumenta strukt\u016bra un tas, ko konkr\u0113tais pirc\u0113js ir piepras\u012bjis.<\/p>\n

Igaunija: pirms r\u0113\u0137ina nos\u016bt\u012b\u0161anas p\u0101rbaudiet e-komercre\u0123istru<\/h2>\n

Kop\u0161 2025. gada 1. j\u016blija<\/a> gr\u0101matved\u012bbas uzskaites ve\u0161anai pien\u0101kums eso\u0161s subjekts, kas komercre\u0123istr\u0101 iek\u013cauts k\u0101 e-r\u0113\u0137inu sa\u0146\u0113m\u0113js, var piepras\u012bt p\u0101rdev\u0113jam par nopirkto preci vai pakalpojumu izrakst\u012bt e-r\u0113\u0137inu. R\u0113\u0137ins tiek uzskat\u012bts par pareizi sagatavotu, ja tas atbilst standartam EN 16931-1<\/a>. Puses tom\u0113r var vienoties ar\u012b par citu piem\u0113rotu standartu. Form\u0101tu un nosac\u012bjumus, saska\u0146\u0101 ar kuriem tiek iesniegti ma\u0161\u012bnlas\u0101mi pirmdokumenti, puses nosaka savstarp\u0113ji, ja likums vai citi normat\u012bvie akti nenosaka cit\u0101di.<\/p>\n

Praks\u0113 tas noz\u012bm\u0113: pirms r\u0113\u0137ina nos\u016bt\u012b\u0161anas ir v\u0113rts p\u0101rbaud\u012bt pirc\u0113ja ierakstu e-komercre\u0123istr\u0101. Ja pirc\u0113js tur re\u0123istr\u0113ts k\u0101 e-r\u0113\u0137inu sa\u0146\u0113m\u0113js, pras\u012bbu nosaka vi\u0146\u0161, nevis J\u016bs. Tests ir ma\u0161\u012bnlas\u0101m\u012bba, ne tas, vai uz dokumenta rakst\u012bts v\u0101rds \u201ePeppol”. Vienotas valsts m\u0113roga pras\u012bbas, kas liktu visiem Igaunijas B2B r\u0113\u0137iniem kust\u0113ties tie\u0161i caur Peppol, likums \u0161obr\u012bd nenosaka. Vienm\u0113r p\u0101rbaudiet konkr\u0113t\u0101 pirc\u0113ja pras\u012bbu un nozares \u012bpa\u0161os noteikumus.<\/p>\n

Latvija: struktur\u0113ti r\u0113\u0137ini valsts sektor\u0101 jau ir realit\u0101te<\/h2>\n

Latvijas Gr\u0101matved\u012bbas likums<\/a> struktur\u0113tu elektronisku r\u0113\u0137inu defin\u0113 k\u0101 r\u0113\u0137inu, kas sagatavots, nos\u016bt\u012bts un sa\u0146emts struktur\u0113t\u0101 elektronisk\u0101 form\u0101t\u0101, ko var autom\u0101tiski un elektroniski apstr\u0101d\u0101t, un kas atbilst standartam LVS EN 16931-1:2017 un likum\u0101 nor\u0101d\u012btajai ES sintakses specifik\u0101cijai.<\/p>\n

Kop\u0161 2026. gada 1. janv\u0101ra<\/a> struktur\u0113ta r\u0113\u0137ina pras\u012bba attiecas ar\u012b uz pieg\u0101d\u0101t\u0101jiem, kas iesniedz r\u0113\u0137inus bud\u017eeta iest\u0101d\u0113m par dar\u012bjumiem, kuri nosl\u0113gti jau pirms 2025. gada. P\u0101rejas perioda pagarin\u0101jums \u0161iem l\u012bgumiem beidzas. No t\u0101 pa\u0161a termi\u0146a \u2013 2026. gada 1. janv\u0101ra<\/a> \u2013 bud\u017eeta iest\u0101d\u0113m iesniegto struktur\u0113to r\u0113\u0137inu dati j\u0101nodod ar\u012b Valsts ie\u0146\u0113mumu dienestam.<\/p>\n

Liel\u0101kais termi\u0146\u0161 B2B uz\u0146\u0113mumiem pien\u0101k v\u0113l\u0101k: kop\u0161 2028. gada 1. janv\u0101ra<\/a> struktur\u0113ta elektroniska r\u0113\u0137ina pien\u0101kums attieksies uz r\u0113\u0137iniem, kas izrakst\u012bti citam Latvij\u0101 re\u0123istr\u0113tam uz\u0146\u0113mumam, kur\u0161 nav bud\u017eeta iest\u0101de. Tas ir br\u012bdis, kad liel\u0101k\u0101 da\u013ca Latvijas klientu var\u0113s s\u0101kt no Jums piepras\u012bt struktur\u0113tu r\u0113\u0137inu ar\u012b \u0101rpus publisk\u0101 sektora.<\/p>\n

K\u0101p\u0113c Peppol bie\u017ei ir vienk\u0101r\u0161\u0101kais ce\u013c\u0161, ta\u010du nav pats j\u0113dziens?<\/h2>\n

OpenPeppol sav\u0101 2024. gada apskat\u0101<\/a> skaidro, ka e-r\u0113\u0137inu aprit\u0113 past\u0101v divas at\u0161\u0137ir\u012bgas da\u013cas: pa\u0161i struktur\u0113t\u0101 r\u0113\u0137ina dati un meh\u0101nisms, k\u0101 tos nos\u016bt\u012bt un sa\u0146emt. Peppol nodarbojas tie\u0161i ar otro da\u013cu. Tas ir \u010detru st\u016bru modelis (4-corner model), kur\u0101 s\u016bt\u012bt\u0101js un sa\u0146\u0113m\u0113js izmanto pakalpojumu sniedz\u0113jus \u2013 piek\u013cuves punktus (Access Point) \u2013 , kas sav\u0101 starp\u0101 apmain\u0101s ar standartiz\u0113tiem biznesa dokumentiem.<\/p>\n

Tas Peppol padara par praktiski izdev\u012bgu risin\u0101jumu: ja J\u016bsu gr\u0101matved\u012bbas programma jau ir piesl\u0113gta piek\u013cuves punktam, Jums nav j\u0101veido atsevi\u0161\u0137s kan\u0101ls katram klientam. Ta\u010du Peppol izmanto\u0161ana pati par sevi nedara r\u0113\u0137inu par e-r\u0113\u0137inu un autom\u0101tiski neizpilda nevienu likum\u0101 noteikto pien\u0101kumu. Iz\u0161\u0137iro\u0161ie faktori vienm\u0113r ir dokumenta strukt\u016bra un pirc\u0113ja faktisk\u0101 pras\u012bba.<\/p>\n

Kas main\u0101s 2030. gada 1. j\u016blij\u0101 ES PVN noteikumos?<\/h2>\n

Padome 2025. gada 11. mart\u0101<\/a> pie\u0146\u0113ma Direkt\u012bvu (ES) 2025\/516, kas groza PVN direkt\u012bvu. Groz\u012btais 217. pants aizst\u0101j \u0161obr\u012bd sp\u0113k\u0101 eso\u0161o pla\u0161o \u201ejebkur\u0161 elektronisks form\u0101ts” defin\u012bciju un st\u0101sies sp\u0113k\u0101 no 2030. gada 1. j\u016blija<\/a>. No \u0161\u012b datuma r\u0113\u0137inam vismaz noteiktu p\u0101rskata datu zi\u0146\u0101 j\u0101b\u016bt struktur\u0113t\u0101 elektronisk\u0101 form\u0101t\u0101, ko var autom\u0101tiski apstr\u0101d\u0101t.<\/p>\n

Tas nenoz\u012bm\u0113, ka visiem ES r\u0113\u0137iniem 2030. gad\u0101 j\u0101kustas tie\u0161i caur Peppol. Direkt\u012bva dal\u012bbvalst\u012bm dod kop\u0161 2025. gada 14. apr\u012b\u013ca<\/a> ties\u012bbas noteikt nacion\u0101lus noteikumus, kas iek\u0161zemes dar\u012bjumiem pieprasa elektronisku r\u0113\u0137inu. Tas tom\u0113r ir dal\u012bbvalsts izv\u0113le, nevis autom\u0101tisks ES l\u012bme\u0146a Peppol pien\u0101kums. Kur\u0161 kan\u0101ls konkr\u0113ti k\u013c\u016bs oblig\u0101ts, katra valsts lemj ar savu likumu \u2013 t\u0101pat, k\u0101 Igaunija un Latvija to jau ir izdar\u012bju\u0161as.<\/p>\n

Piecu punktu p\u0101rbaude pirms r\u0113\u0137ina nos\u016bt\u012b\u0161anas<\/h2>\n