{"id":29373,"date":"2026-09-13T07:00:03","date_gmt":"2026-09-13T07:00:03","guid":{"rendered":"https:\/\/bilnex.io\/lv\/e-rekins-budzeta-iestadei\/"},"modified":"2026-09-13T07:00:03","modified_gmt":"2026-09-13T07:00:03","slug":"im-sorry-im-not-a-citizen","status":"publish","type":"page","link":"https:\/\/bilnex.io\/en\/im-sorry-im-not-a-citizen\/","title":{"rendered":"E-account requirements 2026: budget institution vai \u0101rzemju pirc\u0113js"},"content":{"rendered":"
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Kuram r\u0113\u0137inam 2026. gad\u0101 vajadz\u012bgs XML?<\/h2>\n

Latvijas bud\u017eeta iest\u0101de ir publiska iest\u0101de, kuru finans\u0113 no valsts vai pa\u0161vald\u012bbas bud\u017eeta. Ja Latvijas uz\u0146\u0113mums izraksta r\u0113\u0137inu \u0161\u0101dai iest\u0101dei, 2026. gad\u0101 \u0161im r\u0113\u0137inam j\u0101b\u016bt struktur\u0113tam e-r\u0113\u0137inam XML form\u0101t\u0101 (teksta datu form\u0101ts, ko dators var autom\u0101tiski nolas\u012bt un apstr\u0101d\u0101t, at\u0161\u0137ir\u012bb\u0101 no PDF, kas dom\u0101ts cilv\u0113ka acij), un t\u0101 dati j\u0101nos\u016bta Valsts ie\u0146\u0113mumu dienestam (VID)<\/a> ne v\u0113l\u0101k k\u0101 piecu darbdienu laik\u0101 p\u0113c r\u0113\u0137ina nos\u016bt\u012b\u0161anas, k\u0101 noteikts Ministru kabineta noteikumos Nr. 749<\/a>. Ja r\u0113\u0137ina sa\u0146\u0113m\u0113js ir \u0101rvalstu komercklients, piem\u0113ram, uz\u0146\u0113mums Igaunij\u0101, Lietuv\u0101 vai Somij\u0101, \u0161is 2026. gada iek\u0161zemes pien\u0101kums uz Jums neattiecas: VID apstiprina, ka e-r\u0113\u0137inu apmai\u0146a ar \u0101rvalstu uz\u0146\u0113mumiem pl\u0101nota no 2030. gada<\/a>. T\u0101tad, vai J\u016bsu r\u0113\u0137inam nepiecie\u0161ams XML form\u0101ts, ir jaut\u0101jums nevis par to, vai pirc\u0113js str\u0101d\u0101 publiskaj\u0101 vai priv\u0101taj\u0101 sektor\u0101, bet par to, k\u0101ds ir t\u0101 juridiskais statuss.<\/p>\n

Tr\u012bs datumi, kurus nedr\u012bkst sajaukt: 2025, 2026 un 2028<\/h2>\n

Latvijas e-r\u0113\u0137inu reforma virz\u0101s tr\u012bs atsevi\u0161\u0137os posmos, un tie\u0161i \u0161ie tr\u012bs datumi rada visvair\u0101k neskaidr\u012bbu. Pirmais termi\u0146\u0161: s\u0101kot no 2025. gada 1. janv\u0101ra<\/a>, Latvijas uz\u0146\u0113mumam, kas izraksta r\u0113\u0137inu bud\u017eeta iest\u0101dei k\u0101 preces vai pakalpojuma sa\u0146\u0113m\u0113jai, j\u0101izsniedz struktur\u0113ts e-r\u0113\u0137ins. \u0160is noteikums nav saist\u012bts vien\u012bgi ar publisk\u0101 iepirkuma l\u012bgumiem, tas darbojas jebkur\u0101 dar\u012bjum\u0101 ar \u0161\u0101du iest\u0101di. Otrais termi\u0146\u0161: s\u0101kot no 2026. gada 1. janv\u0101ra<\/a>, \u0161o r\u0113\u0137inu dati papildus j\u0101iesniedz VID. Pien\u0101kums attiecas uz dar\u012bjumiem starp valsti un Latvijas uz\u0146\u0113mumiem tr\u012bs kategorij\u0101s: G2G, kas noz\u012bm\u0113 dar\u012bjumus starp valsts iest\u0101d\u0113m, B2G, kas noz\u012bm\u0113 uz\u0146\u0113muma dar\u012bjumus ar valsts iest\u0101di, un G2B, kas noz\u012bm\u0113 valsts iest\u0101des dar\u012bjumus ar uz\u0146\u0113mumu. Tre\u0161ais datums ir Latvijas iek\u0161\u0113jais uz\u0146\u0113mums\u2013uz\u0146\u0113mums (B2B) struktur\u0113ta e-r\u0113\u0137ina visp\u0101r\u0113jais pien\u0101kums, kas skar r\u0113\u0137inus citam Latvij\u0101 re\u0123istr\u0113tam uz\u0146\u0113mumam. S\u0101kotn\u0113ji tas bija paredz\u0113ts 2026. gadam, ta\u010du Saeima to atlika l\u012bdz 2028. gada 1. janv\u0101rim<\/a>. L\u012bdz \u0161im termi\u0146am parastam Latvijas komercklientam varat turpin\u0101t s\u016bt\u012bt PDF r\u0113\u0137inu, un nav pien\u0101kuma to p\u0101rv\u0113rst ma\u0161\u012bnlas\u0101m\u0101 XML form\u0101t\u0101.<\/p>\n

Bud\u017eeta iest\u0101de: p\u0101rbaudiet pirc\u0113ja statusu, nevis nosaukumu<\/h2>\n

Liel\u0101k\u0101 praktisk\u0101 k\u013c\u016bda ir pie\u0146emt, ka jebkura \u201ear valsti saist\u012bta” iest\u0101de autom\u0101tiski noz\u012bm\u0113 e-r\u0113\u0137ina pien\u0101kumu. Latvijas Gr\u0101matved\u012bbas likums \u0161aj\u0101 kategorij\u0101 ietver bud\u017eeta iest\u0101di, no valsts bud\u017eeta da\u013c\u0113ji finans\u0113tu publisku atvasin\u0101tu personu, k\u0101 ar\u012b \u0101rpusbud\u017eeta iest\u0101di Latvijas Likuma par bud\u017eetu un finan\u0161u vad\u012bbu izpratn\u0113. \u0160\u012bs kategorijas defin\u0113tas likuma j\u0113dzienu sarakst\u0101<\/a>. Tas noz\u012bm\u0113, ka vienk\u0101r\u0161i valstij piedero\u0161a kapit\u0101lsabiedr\u012bba, piem\u0113ram, komerci\u0101los apst\u0101k\u013cos str\u0101d\u0101jo\u0161s valsts kapit\u0101lsabiedr\u012bbas uz\u0146\u0113mums, autom\u0101tiski \u0161aj\u0101 grup\u0101 neietilpst. T\u0101 ir parasta komercsabiedr\u012bba, un J\u016bsu r\u0113\u0137ins tai seko B2B lo\u0123ikai, nevis B2G lo\u0123ikai.<\/p>\n

Pirms r\u0113\u0137ina sagatavo\u0161anas ir v\u0113rts p\u0101rbaud\u012bt divas lietas: vai pirc\u0113js ir min\u0113ts valsts vai pa\u0161vald\u012bbas bud\u017eeta iest\u0101\u017eu sarakst\u0101, un vai tas J\u016bsu dar\u012bjum\u0101 darbojas k\u0101 preces vai pakalpojuma sa\u0146\u0113m\u0113js, nevis vienk\u0101r\u0161i k\u0101 starpnieks. Ir v\u0113rts zin\u0101t, ka Latvijas noteikumi \u0161im pien\u0101kumam nenosaka ne minim\u0101lo r\u0113\u0137ina summu, ne PVN maks\u0101t\u0101ja sliek\u0161\u0146a robe\u017eu<\/a>, t\u0101p\u0113c ar\u012b 15 eiro r\u0113\u0137ins nelielai pa\u0161vald\u012bbas iest\u0101dei j\u0101izraksta k\u0101 struktur\u0113ts e-r\u0113\u0137ins.<\/p>\n

K\u0101 nos\u016bt\u012bt r\u0113\u0137inu un pazi\u0146ot VID: e-adrese, operators vai API?<\/h2>\n

Struktur\u0113ts e-r\u0113\u0137ins nav e-pasts ar PDF pielikumu, bet XML fails, kas atbilst standartam UBL 2.1 un specifik\u0101cijai PEPPOL BIS Billing 3.0<\/a>. UBL ir starptautiski atz\u012bts elektronisko dokumentu datu apraksts, bet PEPPOL BIS Billing 3.0 ir konkr\u0113ts noteikumu kopums, kas nosaka, k\u0101di lauki r\u0113\u0137in\u0101 j\u0101atrodas un k\u0101d\u0101 k\u0101rt\u012bb\u0101. R\u0113\u0137inam, kas adres\u0113ts Latvijas valsts iest\u0101dei, Ministru kabineta noteikumi Nr. 154<\/a> paredz, ka Latvij\u0101 re\u0123istr\u0113ta pieg\u0101d\u0101t\u0101ja r\u0113\u0137inam papildus Eiropas standartam j\u0101atbilst tie\u0161i PEPPOL BIS Billing 3.0 specifik\u0101cijai. Tas ir oblig\u0101ts datu form\u0101ts, bet tie pa\u0161i noteikumi at\u013cauj r\u0113\u0137ina nos\u016bt\u012b\u0161anai izmantot vair\u0101kus kan\u0101lus: ofici\u0101lo e-adresi (valsts elektronisko adres\u0101cijas sist\u0113mu), pirc\u0113ja m\u0101jaslap\u0101 public\u0113tu e-pasta adresi vai citu, l\u012bgum\u0101 saska\u0146otu kan\u0101lu. T\u0101tad PEPPOL t\u012bkls pats par sevi nav vien\u012bgais iesp\u0113jamais ce\u013c\u0161.<\/p>\n

R\u0113\u0137inu apstr\u0101des visp\u0101r\u012bgie noteikumi izriet no Ministru kabineta noteikumiem Nr. 749<\/a>, kas sp\u0113k\u0101 no 2025. gada 13. decembra. Ja e-r\u0113\u0137ina apmai\u0146ai izmantojat ofici\u0101lo e-adresi, sist\u0113ma pati autom\u0101tiski p\u0101rs\u016bta r\u0113\u0137inu un t\u0101 datus VID s\u0101kot no 2026. gada 1. janv\u0101ra, un Jums \u0161aj\u0101 gad\u012bjum\u0101 nekas papildus nav j\u0101dara. Ja uz\u0146\u0113mums e-r\u0113\u0137ina apmai\u0146ai izmanto citu, pu\u0161u savstarp\u0113ji izv\u0113l\u0113tu kan\u0101lu, piem\u0113ram, sist\u0113mu savienojumu vai e-pastu, uz\u0146\u0113mums iesniedz e-r\u0113\u0137inu VID caur EDS (VID Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113mas) API vai aug\u0161upiel\u0101d\u0113 XML form\u0101ta e-r\u0113\u0137inu EDS sist\u0113m\u0101<\/a>.<\/p>\n

Piecu darbdienu termi\u0146\u0161 un r\u012bc\u012bbas pl\u0101ns k\u013c\u016bdu gad\u012bjum\u0101<\/h2>\n

Neatkar\u012bgi no izv\u0113l\u0113t\u0101 kan\u0101la, ir sp\u0113k\u0101 viens skaidrs noteikums: e-r\u0113\u0137ins VID j\u0101iesniedz vienu reizi, ne v\u0113l\u0101k k\u0101 piecu darbdienu laik\u0101 p\u0113c t\u0101 nos\u016bt\u012b\u0161anas dienas<\/a>. Ja \u0161is termi\u0146\u0161 tiek nokav\u0113ts, turpm\u0101k\u0101 r\u012bc\u012bba atkar\u012bga no kav\u0113\u0161an\u0101s iemesla.<\/p>\n

Ko dar\u012bt, ja k\u013c\u016bda radusies IT sist\u0113mas darb\u012bbas trauc\u0113jumu d\u0113\u013c?<\/h3>\n

Sist\u0113mas darb\u012bbas trauc\u0113juma gad\u012bjum\u0101 Jums vai operatoram (e-r\u0113\u0137inu pakalpojuma sniedz\u0113jam, kas nodro\u0161ina r\u0113\u0137inu nos\u016bt\u012b\u0161anu) j\u0101pazi\u0146o VID EDS sist\u0113m\u0101 ne v\u0113l\u0101k k\u0101 n\u0101kamaj\u0101 darbdien\u0101<\/a> p\u0113c termi\u0146a iest\u0101\u0161an\u0101s, nor\u0101dot neiesnieg\u0161anas iemeslu, un r\u0113\u0137ins j\u0101iesniedz triju darbdienu laik\u0101 p\u0113c trauc\u0113juma nov\u0113r\u0161anas.<\/p>\n

Ko dar\u012bt, ja k\u013c\u016bda radusies citu iemeslu d\u0113\u013c?<\/h3>\n

Ja kav\u0113\u0161an\u0101s iemesls ir cit\u0101ds, ar\u012b tad EDS sist\u0113m\u0101 j\u0101pazi\u0146o, par k\u0101du periodu un k\u0101p\u0113c r\u0113\u0137ini nav iesniegti, un tie j\u0101iesniedz 30 kalend\u0101ro dienu laik\u0101<\/a> p\u0113c iemesla konstat\u0113\u0161anas. Neviens no \u0161iem termi\u0146iem pien\u0101kumu nedz\u0113\u0161, tas tikai tiek p\u0101rcelts uz v\u0113l\u0101ku laiku.<\/p>\n

\u0100rvalstu pirc\u0113js: ko Latvij\u0101 nepiem\u0113ro un ko tom\u0113r p\u0101rbaud\u012bt?<\/h2>\n

Ja J\u016bsu klients ir re\u0123istr\u0113ts \u0101rpus Latvijas, piem\u0113ram, Igaunij\u0101, Lietuv\u0101, Somij\u0101 vai citur, \u0161odien darbojas cit\u0101da lo\u0123ika. Latvijas iek\u0161\u0113jais B2B struktur\u0113ta e-r\u0113\u0137ina pien\u0101kums nep\u0101rprotami attiecas uz r\u0113\u0137inu citam Latvij\u0101 re\u0123istr\u0113tam uz\u0146\u0113mumam<\/a>, nevis p\u0101rrobe\u017eu dar\u012bjumu. VID to apstiprina tie\u0161\u0101 tekst\u0101: 2026. gada 1. janv\u0101ra noteikums attiecas vien\u012bgi uz Latvij\u0101 re\u0123istr\u0113tiem uz\u0146\u0113mumiem, komersantiem un valsts vai pa\u0161vald\u012bbas iest\u0101d\u0113m<\/a>. T\u0101 pati lo\u0123ika darbojas ar\u012b otr\u0101di: ja \u0101rvalstu uz\u0146\u0113mums izraksta r\u0113\u0137inu Latvijas valsts iest\u0101dei, tam nav pien\u0101kuma to sagatavot XML form\u0101t\u0101 vai iesniegt VID.<\/p>\n

Tas nenoz\u012bm\u0113, ka p\u0101rrobe\u017eu r\u0113\u0137ina gad\u012bjum\u0101 dr\u012bkst aizmirst visus noteikumus. S\u016btot r\u0113\u0137inu Somijas vai Igaunijas uz\u0146\u0113mumam, p\u0101rbaudiet tr\u012bs lietas atsevi\u0161\u0137i: ko nosaka pirc\u0113ja m\u012btnes valsts pa\u0161as likumi, piem\u0113ram, viet\u0113j\u0101 PVN r\u0113\u0137ina pras\u012bba; ko nosaka J\u016bsu l\u012bgums ar pirc\u0113ju, jo da\u013ca liel\u0101ku klientu jau \u0161odien v\u0113las sa\u0146emt r\u0113\u0137inu PEPPOL form\u0101t\u0101 br\u012bvpr\u0101t\u012bgi; un ko nosaka pirc\u0113ja pa\u0161as gr\u0101matved\u012bbas sist\u0113ma. Latvijas valsts J\u016bs 2026. gad\u0101 vienk\u0101r\u0161i nespie\u017e to dar\u012bt, jo \u0161is l\u0113mums pagaid\u0101m paliek komerci\u0101ls, ne juridisks pien\u0101kums.<\/p>\n\n\n\n\n\n\n\n\n\n
R\u0101d\u012bt\u0101js<\/th>\nLatvijas bud\u017eeta iest\u0101de (2026)<\/th>\n\u0100rvalstu komercpirc\u0113js (2026)<\/th>\n<\/tr>\n<\/thead>\n
Struktur\u0113ta e-r\u0113\u0137ina pien\u0101kums<\/td>\nJ\u0101, no 1.01.2025<\/a><\/td>\nN\u0113, Latvijas iek\u0161\u0113ja mand\u0101ta nav<\/td>\n<\/tr>\n
Dati VID<\/td>\nJ\u0101, no 1.01.2026<\/a><\/td>\nNepiem\u0113ro<\/td>\n<\/tr>\n
Nepiecie\u0161amais standarts<\/td>\nUBL 2.1 + PEPPOL BIS Billing 3.0<\/a><\/td>\nP\u0113c vieno\u0161an\u0101s, bie\u017ei v\u0113l PDF<\/td>\n<\/tr>\n
Iesnieg\u0161anas termi\u0146\u0161<\/td>\n5 darbdienas<\/a> p\u0113c nos\u016bt\u012b\u0161anas<\/td>\nNav noteikts<\/td>\n<\/tr>\n
Kad var main\u012bties<\/td>\nLatvijas iek\u0161\u0113jais B2B attiecas no 1.01.2028<\/a><\/td>\nVID apsver p\u0101rrobe\u017eu apmai\u0146u no 2030. gada<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Skats uz 2030. gadu: Latvijas pl\u0101ns un ES ViDA<\/h2>\n

Divas atsevi\u0161\u0137as lietas s\u0101k p\u0101rkl\u0101ties vien\u0101 laika period\u0101, un t\u0101s nedr\u012bkst sajaukt. Pirmk\u0101rt, tas ir Latvijas iek\u0161\u0113js pl\u0101ns, ne v\u0113l sp\u0113k\u0101 eso\u0161s noteikums: VID sav\u0101s vadl\u012bnij\u0101s nor\u0101da, ka oblig\u0101ta e-r\u0113\u0137inu apmai\u0146a ar \u0101rvalstu uz\u0146\u0113mumiem pa\u0161laik pl\u0101nota no 2030. gada<\/a>, un prec\u012bz\u0101ka inform\u0101cija sekos, tuvojoties sp\u0113k\u0101 st\u0101\u0161an\u0101s br\u012bdim. Otrk\u0101rt, neatkar\u012bgi no Latvijas pa\u0161as grafika, Eiropas Savien\u012bbas l\u012bmen\u012b st\u0101jas sp\u0113k\u0101 VAT in the Digital Age (ViDA) jeb PVN digit\u0101laj\u0101 laikmet\u0101 paketes digit\u0101l\u0101s zi\u0146o\u0161anas pras\u012bbas p\u0101rrobe\u017eu B2B dar\u012bjumiem no 2030. gada 1. j\u016blija<\/a>. T\u0101s balst\u0101s uz oblig\u0101tu e-r\u0113\u0137inu un ietekm\u0113 visas dal\u012bbvalstis, tostarp Latviju, vienlaic\u012bgi.<\/p>\n

Praktiskais secin\u0101jums 2026. gada skat\u012bjum\u0101: J\u016bsu r\u0113\u0137iniem Latvijas bud\u017eeta iest\u0101dei XML form\u0101ts un pazi\u0146o\u0161ana VID nepiecie\u0161ama jau \u0161odien, J\u016bsu r\u0113\u0137iniem Latvijas biznesa partnerim tas b\u016bs nepiecie\u0161ams no 2028. gada, un J\u016bsu p\u0101rrobe\u017eu r\u0113\u0137ini pagaid\u0101m paliek vieno\u0161an\u0101s jaut\u0101jums: Latvija \u0101rvalstu uz\u0146\u0113mumu apmai\u0146ai pa\u0161laik pl\u0101nojusi termi\u0146u 2030. gad\u0101, kam\u0113r ES ViDA pras\u012bbas p\u0101rrobe\u017eu B2B dar\u012bjumiem apstiprin\u0101ti st\u0101jas sp\u0113k\u0101 2030. gada 1. j\u016blij\u0101.<\/p>\n

FAQ<\/h2>\n

Kas on 2026. aastal L\u00e4ti e-arve kohustuse erinevus bud\u017eetiasutuse ja v\u00e4lisostja vahel?<\/h3>\n

Alates 1. jaanuarist 2026 peab L\u00e4ti bud\u017eetiasutusele esitatav arve olema struktureeritud e-arve XML-vormingus ja andmed tuleb saata VID-ile viie t\u00f6\u00f6p\u00e4eva jooksul. V\u00e4lisriigi \u00e4rikliendile see kohustus ei laiene, sest piiri\u00fclene e-arvete k\u00e4ive on plaanis alles alates 2030. aastast.<\/p>\n

Millal kehtib 2026. aastal B2B e-arve kohustus L\u00e4tis?<\/h3>\n

L\u00e4ti-sisene B2B struktureeritud e-arve \u00fcldkohustus l\u00fckati edasi 1. jaanuarile 2028. Seega kuni 2028. aastani v\u00f5ib tavalisele L\u00e4ti \u00e4riettev\u00f5ttele saata PDF-arve ilma XML-vorminguta.<\/p>\n

Kuidas saata struktureeritud e-arve L\u00e4ti bud\u017eetiasutusele?<\/h3>\n

Arve peab vastama standardile UBL 2.1 ja PEPPOL BIS Billing 3.0. Edastamiseks v\u00f5ib kasutada ametlikku e-aadressi (e-adrese), ostja veebilehel avaldatud e-posti v\u00f5i lepingus kokkulepitud kanalit. Kui kasutatakse e-adrese\u2019i, saadab s\u00fcsteem andmed automaatselt VID-ile.<\/p>\n

Mis juhtub, kui e-arve esitamine VID-ile hilineb?<\/h3>\n

Kui viivitus on tingitud IT-s\u00fcsteemi rikkest, tuleb VID-i teavitada EDS-is hiljemalt j\u00e4rgmisel t\u00f6\u00f6p\u00e4eval ja esitada arve kolme t\u00f6\u00f6p\u00e4eva jooksul p\u00e4rast rikke k\u00f5rvaldamist. Muudel p\u00f5hjustel hilinemise korral tuleb arved esitada 30 kalendrip\u00e4eva jooksul p\u00e4rast p\u00f5hjuse tuvastamist.<\/p>\n