{"id":29411,"date":"2026-09-16T07:00:06","date_gmt":"2026-09-16T07:00:06","guid":{"rendered":"https:\/\/bilnex.io\/lv\/vida-pvn-reformas-termini\/"},"modified":"2026-09-16T07:00:29","modified_gmt":"2026-09-16T07:00:29","slug":"vida-pvn-reforma-termin","status":"publish","type":"page","link":"https:\/\/bilnex.io\/en\/vida-pvn-reforma-termin\/","title":{"rendered":"Is ir ViDA? ES PVN reforms term 2025-2035. I will"},"content":{"rendered":"<article class=\"article-content-section article-content article-single\">\n<div class=\"container content-area\">\n<div class=\"text-content ce-answer\">\n<p>ViDA jeb \u201eVAT in the Digital Age&#8221; ir Eiropas Savien\u012bbas PVN sist\u0113mas moderniz\u0101cijas pakete, un tas vairs nav priek\u0161likums. Padome paketi pie\u0146\u0113ma 2025. gada 11. mart\u0101, 25.03.2025 to public\u0113ja Eiropas Savien\u012bbas Ofici\u0101laj\u0101 V\u0113stnes\u012b, un 14.04.2025 t\u0101 st\u0101j\u0101s sp\u0113k\u0101. <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en\">P\u0113c Eiropas Komisijas ViDA lapas<\/a> pras\u012bbas tiek ieviestas pak\u0101peniski l\u012bdz 2035. gada janv\u0101rim. J\u016bsu uz\u0146\u0113mumam b\u016btiski ir tr\u012bs datumi: no 14.04.2025 dal\u012bbvalstis var piepras\u012bt iek\u0161zemes e-r\u0113\u0137inu, no 01.07.2028 main\u0101s platformu un vienas PVN re\u0123istr\u0101cijas noteikumi, bet no 01.07.2030 p\u0101rrobe\u017eu B2B dar\u012bjumi j\u0101noform\u0113 k\u0101 struktur\u0113ts e-r\u0113\u0137ins un to dati j\u0101nos\u016bta nodok\u013cu administr\u0101cijai.<\/p>\n<div class=\"ce-key-facts\">\n<p class=\"ce-key-facts-title\"><strong>Galvenie fakti<\/strong><\/p>\n<table class=\"ce-key-facts-table\">\n<thead>\n<tr>\n<th>Fakts<\/th>\n<th>V\u0113rt\u012bba<\/th>\n<th>Sp\u0113k\u0101 no<\/th>\n<th>Avots<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>ViDA paketes pie\u0146em\u0161ana un sp\u0113k\u0101 st\u0101\u0161an\u0101s<\/td>\n<td>Pie\u0146emta 11.03.2025, public\u0113ta Eiropas Savien\u012bbas Ofici\u0101laj\u0101 V\u0113stnes\u012b 25.03.2025, sp\u0113k\u0101 no 14.04.2025<\/td>\n<td>2025-04-14<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>OSS un IOSS izmai\u0146as<\/td>\n<td>No 2027. gada 1. janv\u0101ra OSS tiek papla\u0161in\u0101ts, tostarp uz B2C elektrouzl\u0101des pakalpojumiem, un st\u0101jas sp\u0113k\u0101 OSS\/IOSS preciz\u0113jumi<\/td>\n<td>2027-01-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>Platformas un viena PVN re\u0123istr\u0101cija<\/td>\n<td>No 2028. gada 1. j\u016blija izmitin\u0101\u0161anas un autotransporta pasa\u017eieru p\u0101rvad\u0101jumu platform\u0101m piem\u0113ro uzskat\u0101m\u0101 pieg\u0101d\u0101t\u0101ja noteikumu (dal\u012bbvalsts var atlikt l\u012bdz 01.01.2030) un s\u0101kas SVR reformas<\/td>\n<td>2028-07-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>P\u0101rrobe\u017eu digit\u0101l\u0101 zi\u0146o\u0161ana (DRR)<\/td>\n<td>No 2030. gada 1. j\u016blija p\u0101rrobe\u017eu B2B dar\u012bjumiem piem\u0113ro digit\u0101l\u0101s zi\u0146o\u0161anas pras\u012bbas un e-r\u0113\u0137ins k\u013c\u016bst par noklus\u0113juma r\u0113\u0137ina veidu<\/td>\n<td>2030-07-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>R\u0113\u0137ina izsnieg\u0161anas termi\u0146\u0161<\/td>\n<td>ES iek\u0161\u0113j\u0101m pre\u010du pieg\u0101d\u0113m un uzskait\u012btaj\u0101m apgriezt\u0101s maks\u0101\u0161anas pieg\u0101d\u0113m \u2014 ne v\u0113l\u0101k k\u0101 10 dienu laik\u0101 p\u0113c PVN saist\u012bbas ra\u0161an\u0101s<\/td>\n<td>2030-07-01<\/td>\n<td><a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\" rel=\"nofollow noopener\">eur-lex.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>Iek\u0161zemes sist\u0113mu saska\u0146o\u0161ana ar ES modeli<\/td>\n<td>L\u012bdz 2035. gada 1. janv\u0101rim dal\u012bbvalst\u012bm ar iek\u0161zemes re\u0101llaika dar\u012bjumu zi\u0146o\u0161anas pien\u0101kumu sist\u0113mas j\u0101saska\u0146o ar ES modeli<\/td>\n<td>2035-01-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"vida-viena-minute-kas-tika-pienemts-un-kad\">ViDA vien\u0101 min\u016bt\u0113: kas tika pie\u0146emts un kad<\/h2>\n<p>Paketi veido tr\u012bs ties\u012bbu akti, visi ar 2025. gada 11. marta datumu: <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\">Padomes Direkt\u012bva (ES) 2025\/516<\/a>, kas groza PVN direkt\u012bvu 2006\/112\/EK, <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2025\/517\/oj\/eng\">Padomes Regula (ES) 2025\/517<\/a> par administrat\u012bvo sadarb\u012bbu un <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_impl\/2025\/518\/oj\/eng\">Padomes \u012asteno\u0161anas regula (ES) 2025\/518<\/a>.<\/p>\n<p>Viena izplat\u012bta p\u0101rpratuma viet\u0101 t\u016bl\u012bt ieliksim faktu. ViDA nenoteica visai ES kop\u0113ju iek\u0161zemes B2B e-r\u0113\u0137inu pien\u0101kumu. Sp\u0113k\u0101 st\u0101\u0161an\u0101s dal\u012bbvalst\u012bm deva tikai ties\u012bbas ar noteiktiem nosac\u012bjumiem \u0161\u0101du pien\u0101kumu ieviest. Vai un kad to dar\u012bt, katra valsts izlemj pati. ES l\u012bmen\u012b e-r\u0113\u0137ins k\u013c\u016bst oblig\u0101ts p\u0101rrobe\u017eu B2B tirdzniec\u012bb\u0101, un tikai 2030. gad\u0101. Viss p\u0101r\u0113jais pirms tam ir katras valsts politika.<\/p>\n<p>Komisija ievie\u0161anu virza pa da\u013c\u0101m: 2026. gada j\u016blij\u0101 tika public\u0113ta \u012asteno\u0161anas regula (ES) 2026\/1869, kas atjauno PVN \u012bpa\u0161o re\u017e\u012bmu detaliz\u0113tos noteikumus un pievieno moduli pa\u0161u pre\u010du p\u0101rvieto\u0161anai.<\/p>\n<h2 id=\"vida-laika-grafiks-2025-2027-2028-2030-un-2035\">ViDA laika grafiks: 2025, 2027, 2028, 2030 un 2035<\/h2>\n<table>\n<thead>\n<tr>\n<th>Datums<\/th>\n<th>Kas main\u0101s<\/th>\n<th>Kam tas attiecas<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>14.04.2025<\/td>\n<td>Dal\u012bbvalstis var noteikt oblig\u0101tu iek\u0161zemes e-r\u0113\u0137inu; uzlaboti IOSS kontroles instrumenti<\/td>\n<td>Visiem uz\u0146\u0113mumiem, bet tikai to valstu ietvaros, kuras \u0161\u012bs ties\u012bbas izmanto<\/td>\n<\/tr>\n<tr>\n<td>01.01.2027<\/td>\n<td>OSS tiek papla\u0161in\u0101ts, tostarp uz B2C elektrouzl\u0101des pakalpojumiem; preciz\u0113jumi OSS un IOSS lietot\u0101jiem<\/td>\n<td>E-komercijai, B2C pakalpojumu p\u0101rdev\u0113jiem<\/td>\n<\/tr>\n<tr>\n<td>01.07.2028<\/td>\n<td>Izmitin\u0101\u0161anas un autotransporta pasa\u017eieru p\u0101rvad\u0101jumu platform\u0101m s\u0101k piem\u0113rot uzskat\u0101m\u0101 pieg\u0101d\u0101t\u0101ja noteikumu (dal\u012bbvalsts var atlikt l\u012bdz 01.01.2030); viena PVN re\u0123istr\u0101cija un oblig\u0101ta apgriezt\u0101 PVN maks\u0101\u0161ana, ja pieg\u0101d\u0101t\u0101js attiec\u012bgaj\u0101 valst\u012b nav re\u0123istr\u0113ts<\/td>\n<td>Platform\u0101m, to uz\u0146\u0113m\u0113jiem un p\u0101rrobe\u017eu p\u0101rdev\u0113jiem<\/td>\n<\/tr>\n<tr>\n<td>01.07.2030<\/td>\n<td>P\u0101rrobe\u017eu B2B dar\u012bjumu digit\u0101l\u0101 zi\u0146o\u0161ana (DRR); e-r\u0113\u0137ins k\u013c\u016bst par noklus\u0113juma r\u0113\u0137inu veidu<\/td>\n<td>Visiem re\u0123istr\u0113tiem PVN maks\u0101t\u0101jiem, kas veic uzskait\u012btos p\u0101rrobe\u017eu dar\u012bjumus<\/td>\n<\/tr>\n<tr>\n<td>01.01.2035<\/td>\n<td>Valst\u012bm, kur\u0101s jau darbojas iek\u0161zemes re\u0101llaika zi\u0146o\u0161ana par katru dar\u012bjumu, sist\u0113mas j\u0101saska\u0146o ar ES modeli<\/td>\n<td>\u0160o valstu uz\u0146\u0113mumiem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Komisijas <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en\">2026. gada darba programma<\/a> apstiprina to pa\u0161u sec\u012bbu un piebilst, ka no 2030. gada 1. j\u016blija p\u0101rrobe\u017eu zi\u0146o\u0161ana balst\u012bsies uz oblig\u0101tu e-r\u0113\u0137inu.<\/p>\n<h2 id=\"no-2030-gada-1-julija-kam-e-rekins-un-zinosana-klus-obligata\">No 2030. gada 1. j\u016blija: kam e-r\u0113\u0137ins un zi\u0146o\u0161ana k\u013c\u016bs oblig\u0101ta?<\/h2>\n<p>Jaunais 262. pants pien\u0101kumu sasaista ar \u010detriem dar\u012bjumu veidiem: ES iek\u0161\u0113j\u0101m pre\u010du pieg\u0101d\u0113m un pa\u0161u pre\u010du p\u0101rvieto\u0161anu, ES iek\u0161\u0113j\u0101m pre\u010du ieg\u0101d\u0113m, k\u0101 ar\u012b uzskait\u012btaj\u0101m pieg\u0101d\u0113m un ieg\u0101d\u0113m, kur\u0101m piem\u0113ro apgriezto PVN maks\u0101\u0161anu, tas ir, k\u0101rt\u012bbu, kur\u0101 PVN apr\u0113\u0137ina nevis p\u0101rdev\u0113js, bet pirc\u0113js. <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\">Direkt\u012bva 2025\/516<\/a> \u0161o pien\u0101kumu piesaista katram nodok\u013ca maks\u0101t\u0101jam, kas identific\u0113ts k\u0101 PVN maks\u0101t\u0101js. Visp\u0101r\u012bga apgroz\u012bjuma robe\u017ev\u0113rt\u012bba vai maz\u0101 uz\u0146\u0113muma atbr\u012bvojums p\u0101rrobe\u017eu zi\u0146o\u0161anai tur nav paredz\u0113ts.<\/p>\n<p>Praks\u0113 tas noz\u012bm\u0113, ka tr\u012bs cilv\u0113ku IT uz\u0146\u0113mums R\u012bg\u0101, kas m\u0113nes\u012b p\u0101rdod vienu pakalpojumu uz Vi\u013c\u0146u, atrodas tie\u0161i t\u0101d\u0101 pa\u0161\u0101 pien\u0101kum\u0101 k\u0101 liels eksport\u0113t\u0101js. Tikai iek\u0161zemes p\u0101rdo\u0161ana Latvijas klientam ES digit\u0101l\u0101s zi\u0146o\u0161anas pras\u012bb\u0101s neietilpst. To nosaka Latvijas likumdo\u0161ana.<\/p>\n<h2 id=\"kas-mainas-rekinu-un-zinosanas-darba-plusma\">Kas main\u0101s r\u0113\u0137inu un zi\u0146o\u0161anas darba pl\u016bsm\u0101<\/h2>\n<p>ViDA izpratn\u0113 e-r\u0113\u0137ins ir r\u0113\u0137ins, kas tiek izsniegts, p\u0101rs\u016bt\u012bts un sa\u0146emts struktur\u0113t\u0101 elektronisk\u0101 form\u0101t\u0101, kuru iesp\u0113jams apstr\u0101d\u0101t autom\u0101tiski. PDF r\u0113\u0137ins \u0161o nosac\u012bjumu neizpilda: tas ir cilv\u0113kam las\u0101ms dokuments, nevis ma\u0161\u012bnlas\u0101ms datu kopums. E-pasta pielikums nek\u013c\u016bst par e-r\u0113\u0137inu tikai t\u0101p\u0113c, ka tas ce\u013co elektroniski.<\/p>\n<p>Divi j\u0113dzieni \u0161eit past\u0101v\u012bgi saj\u016bk. EN 16931 ir Eiropas e-r\u0113\u0137ina standarts, kas apraksta, k\u0101diem datu laukiem un noz\u012bm\u0113m r\u0113\u0137in\u0101 j\u0101b\u016bt; tas izveidoj\u0101s uz <a href=\"https:\/\/ec.europa.eu\/digital-building-blocks\/sites\/spaces\/DIGITAL\/pages\/467108867\/European%2Blegislation%2Bon%2BeInvoicing\">direkt\u012bvas 2014\/55\/ES<\/a> pamata publisk\u0101 sektora r\u0113\u0137iniem. Peppol savuk\u0101rt ir p\u0101rs\u016bt\u012b\u0161anas t\u012bkls, tas ir, kan\u0101ls, pa kuru r\u0113\u0137ins non\u0101k no j\u016bsu programmas klienta programm\u0101. Standarts pasaka, kas r\u0113\u0137in\u0101 ir; t\u012bkls pasaka, k\u0101 tas aizce\u013co.<\/p>\n<p>ViDA prasa, lai dal\u012bbvalstis \u013cautu datus iesniegt Eiropas e-r\u0113\u0137ina standartam atbilsto\u0161\u0101 form\u0101. Tehnisk\u0101 aina v\u0113l nav gal\u012bga: prec\u012bzas at\u013caut\u0101s sintakses, valid\u0101cijas noteikumi un valstu \u012bpatn\u012bbas veidosies \u012bsteno\u0161anas aktos un nacion\u0101lajos l\u0113mumos, ko Komisijas darba programma paredz 2026. gadam. T\u0101p\u0113c pagaid\u0101m negaidiet vienu konkr\u0113tu failu form\u0101tu sarakstu. Gaidiet sp\u0113ju struktur\u0113tu r\u0113\u0137inu visp\u0101r sagatavot un sa\u0146emt.<\/p>\n<p>Termi\u0146i sa\u012bsin\u0101s. ES iek\u0161\u0113j\u0101m pre\u010du pieg\u0101d\u0113m un uzskait\u012btaj\u0101m apgriezt\u0101s maks\u0101\u0161anas pieg\u0101d\u0113m r\u0113\u0137ins j\u0101izsniedz ne v\u0113l\u0101k k\u0101 10 dienu laik\u0101 p\u0113c br\u012b\u017ea, kad rodas PVN saist\u012bba; t\u0101s pa\u0161as 10 dienas attiecas uz atbilsto\u0161u avansa r\u0113\u0137inu p\u0113c maks\u0101juma sa\u0146em\u0161anas. Datus iesniedz tai dal\u012bbvalstij, kura izsniegusi dar\u012bjum\u0101 izmantoto PVN re\u0123istr\u0101cijas numuru.<\/p>\n<h3 id=\"piemers-1200-eiro-rekins-par-pakalpojumu-no-latvijas-uz-liet\">Piem\u0113rs: 1200 eiro r\u0113\u0137ins par pakalpojumu no Latvijas uz Lietuvu<\/h3>\n<p>J\u016bsu Latvijas uz\u0146\u0113mums p\u0101rdod Lietuvas klientam konsult\u0101ciju pakalpojumu par 1200 eiro, un r\u0113\u0137inam piem\u0113ro apgriezto PVN maks\u0101\u0161anu, t\u0101p\u0113c nodokli apr\u0113\u0137ina pirc\u0113js sav\u0101 valst\u012b. P\u0113c 2030. gada 1. j\u016blija tas izskat\u0101s \u0161\u0101di:<\/p>\n<ul>\n<li><strong>R\u0113\u0137ins:<\/strong> j\u016bs sagatavojat struktur\u0113tu e-r\u0113\u0137inu, nevis PDF, un izsniedzat to 10 dienu termi\u0146\u0101.<\/li>\n<li><strong>J\u016bsu zi\u0146o\u0161ana:<\/strong> k\u0101 p\u0101rdev\u0113js nos\u016bt\u0101t dar\u012bjuma datus tad, kad r\u0113\u0137ins ir izsniegts vai tam bija j\u0101b\u016bt izsniegtam.<\/li>\n<li><strong>Klienta zi\u0146o\u0161ana:<\/strong> Lietuvas pirc\u0113js ieg\u0101des datus nos\u016bta ne v\u0113l\u0101k k\u0101 piecu dienu laik\u0101 p\u0113c r\u0113\u0137ina sa\u0146em\u0161anas.<\/li>\n<li><strong>Ja datu nav:<\/strong> ES iek\u0161\u0113jai pre\u010du pieg\u0101dei nodok\u013cu administr\u0101cija var nepiem\u0113rot PVN atbr\u012bvojumu, ja pras\u012btie dati nav iesniegti vai ir nepareizi. Iz\u0146\u0113mums ir gad\u012bjums, kad p\u0101rdev\u0113js sp\u0113j tr\u016bkumu pien\u0101c\u012bgi pamatot.<\/li>\n<\/ul>\n<p>Tie\u0161i \u0161\u012b p\u0113d\u0113j\u0101 rinda ir iemesls, k\u0101p\u0113c klienta PVN numura un apgriezt\u0101s maks\u0101\u0161anas lo\u0123ikas sak\u0101rtot\u012bba vairs nav gr\u0101matvedes s\u012bkums, bet finansi\u0101ls risks.<\/p>\n<h2 id=\"platformas-un-viena-pvn-registracija\">Platformas un viena PVN re\u0123istr\u0101cija<\/h2>\n<p>No 2028. gada 1. j\u016blija \u012bstermi\u0146a izmitin\u0101\u0161anas un autotransporta pasa\u017eieru p\u0101rvad\u0101jumu platforma parasti tiek uzskat\u012bta par pa\u0161u pakalpojuma sniedz\u0113ju. Ja dal\u012bbvalsts izmanto at\u013cauto atlik\u0161anu, tas s\u0101kas v\u0113l\u0101kais no 2030. gada 1. janv\u0101ra. \u012astermi\u0146a izmitin\u0101\u0161ana noz\u012bm\u0113 l\u012bdz 30 nep\u0101rtraukt\u0101m nakt\u012bm. Iz\u0146\u0113mums darbojas tad, ja faktiskais pakalpojuma sniedz\u0113js platformai iedod savu PVN numuru un apliecina, ka PVN apr\u0113\u0137ina pats.<\/p>\n<p>Viena PVN re\u0123istr\u0101cija (Single VAT Registration) papla\u0161ina OSS, tas ir, vienoto PVN deklar\u0113\u0161anas re\u017e\u012bmu, kas \u013cauj vair\u0101ku valstu p\u0101rdo\u0161anu deklar\u0113t vien\u0101 viet\u0101. T\u0101 pievieno moduli pa\u0161u pre\u010du p\u0101rvieto\u0161anai, jaunu labojumu meh\u0101nismu un oblig\u0101tu apgriezto PVN maks\u0101\u0161anu, ja pieg\u0101d\u0101t\u0101js attiec\u012bgaj\u0101 valst\u012b nav re\u0123istr\u0113ts. Ja j\u016bsu bizness ir parasti viet\u0113jie B2B pakalpojumi, ikdienas r\u0113\u0137inos \u0161\u012b da\u013ca maz ko main\u012bs. Ja p\u0101rdodat pat\u0113r\u0113t\u0101jiem cit\u0101 ES valst\u012b vai turat preces noliktav\u0101 \u0101rzem\u0113s, tad tas main\u0101s tie\u0161i jums.<\/p>\n<h2 id=\"latvija-igaunija-un-lietuva-kas-ir-speka-jau-pirms-2030-gada\">Latvija, Igaunija un Lietuva: kas ir sp\u0113k\u0101 jau pirms 2030. gada<\/h2>\n<p>Baltij\u0101 ir tr\u012bs at\u0161\u0137ir\u012bgi tempi, un tos nevajag jaukt ar ViDA.<\/p>\n<p>Latvij\u0101 <a href=\"https:\/\/www.vid.gov.lv\/lv\/e-rekini\">p\u0113c VID e-r\u0113\u0137inu lapas<\/a> no 2026. gada 1. janv\u0101ra e-r\u0113\u0137inu datu nos\u016bt\u012b\u0161ana VID ir oblig\u0101ta G2G, B2G un G2B segment\u0101, tas ir, dar\u012bjumos, kur viena puse ir valsts iest\u0101de. No 2028. gada 1. janv\u0101ra ar\u012b B2B dar\u012bjumos r\u0113\u0137ins b\u016bs j\u0101noform\u0113 k\u0101 e-r\u0113\u0137ins un j\u0101nos\u016bta VID.<\/p>\n<p>Igaunij\u0101 <a href=\"https:\/\/www.riigiteataja.ee\/akt\/110102024001.pdf\">saska\u0146\u0101 ar gr\u0101matved\u012bbas likuma groz\u012bjumu<\/a> no 2025. gada 1. j\u016blija gr\u0101matved\u012bbas subjekts, kas komercre\u0123istr\u0101 atz\u012bm\u0113ts k\u0101 e-r\u0113\u0137inu sa\u0146\u0113m\u0113js, var piepras\u012bt, lai p\u0101rdev\u0113js izsniedz e-r\u0113\u0137inu. Publisk\u0101 sektora iest\u0101des joproj\u0101m ir re\u0123istr\u0113ti sa\u0146\u0113m\u0113ji. Visp\u0101r\u0113ja B2B pien\u0101kuma Igaunij\u0101 pa\u0161laik nav.<\/p>\n<p>Lietuvas iek\u0161zemes posmi ir saist\u012bti ar 2027. un 2029. gadu, ta\u010du \u0161eit mums to nav ar ko apstiprin\u0101t no ofici\u0101la avota. Prec\u012bzu st\u0101vokli p\u0101rbaudiet VMI nor\u0101d\u0113s.<\/p>\n<h2 id=\"praktisks-gatavibas-saraksts-2026-2030-gadam\">Praktisks gatav\u012bbas saraksts 2026.\u20132030. gadam<\/h2>\n<ul>\n<li><strong>Kart\u0113jiet p\u0101rrobe\u017eu pl\u016bsmas.<\/strong> Pierakstiet, kuri j\u016bsu r\u0113\u0137ini ir ES iek\u0161\u0113j\u0101s pre\u010du pieg\u0101des, ieg\u0101des vai apgriezt\u0101s maks\u0101\u0161anas pakalpojumi. Tie\u0161i \u0161\u012bs rindas 2030. gad\u0101 non\u0101ks zi\u0146ojum\u0101.<\/li>\n<li><strong>P\u0101rbaudiet PVN numurus un apgriezt\u0101s maks\u0101\u0161anas lo\u0123iku.<\/strong> Nepareizs vai iztr\u016bksto\u0161s numurs 2030. gad\u0101 b\u016bs d\u0101rg\u0101ka k\u013c\u016bda nek\u0101 \u0161odien.<\/li>\n<li><strong>Pajaut\u0101jiet programmat\u016brai vienu konkr\u0113tu lietu.<\/strong> Vai t\u0101 sp\u0113j r\u0113\u0137inu sagatavot, nos\u016bt\u012bt un sa\u0146emt k\u0101 struktur\u0113tu ma\u0161\u012bnlas\u0101mu datu kopumu, nevis tikai k\u0101 PDF.<\/li>\n<li><strong>P\u0101rskatiet labojumu un kred\u012btr\u0113\u0137inu darba pl\u016bsmu.<\/strong> Ja dati aizce\u013co l\u012bdz nodok\u013cu administr\u0101cijai, labojumam j\u0101b\u016bt izsekojamam, nevis manu\u0101li p\u0101rrakst\u012btam.<\/li>\n<li><strong>Sekojiet nacion\u0101lajiem tehniskajiem noteikumiem.<\/strong> At\u013cautie form\u0101ti, valid\u0101cija un sankcijas n\u0101k no valsts l\u012bme\u0146a, un da\u013ca no tiem v\u0113l nav public\u0113ta.<\/li>\n<li><strong>Sa\u012bsiniet savu r\u0113\u0137inu ciklu jau tagad.<\/strong> 10 dienas r\u0113\u0137ina izsnieg\u0161anai noz\u012bm\u0113, ka \u201em\u0113ne\u0161a beig\u0101s izdar\u012bsim visu uzreiz&#8221; vairs nestr\u0101d\u0101.<\/li>\n<\/ul>\n<p>Ja 2026. gad\u0101 pasp\u0113jat tikai vienu lietu, tad \u0161o: pa\u0146emiet vienu tipisku p\u0101rrobe\u017eu r\u0113\u0137inu un izsekojiet, vai tas no j\u016bsu sist\u0113mas aizce\u013co k\u0101 dati vai k\u0101 att\u0113ls. Atbilde uz \u0161o jaut\u0101jumu nosaka, cik liels paties\u012bb\u0101 b\u016bs j\u016bsu 2030. gada projekts.<\/p>\n<p class=\"ce-lang-links\"><span class=\"ce-label\">Pieejams ar\u012b:<\/span> <a href=\"https:\/\/bilnex.io\/vida-kaibemaksureform-2025\/\" hreflang=\"et\" lang=\"et\">eesti keeles<\/a> \u00b7 <a href=\"https:\/\/bilnex.io\/en\/vida-eu-vat-deadlines\/\" hreflang=\"en\" lang=\"en\">English<\/a> \u00b7 <a href=\"https:\/\/bilnex.io\/lt\/vida-pvm-reforma-terminai\/\" hreflang=\"lt\" lang=\"lt\">lietuvi\u0161kai<\/a><\/p>\n<div class=\"ce-related-topic\">\n<p class=\"ce-label\"><strong>Par \u0161o t\u0113mu<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-e-rekini-2028-latvija\/\">Vai ViDA no 2028. gada padara e-r\u0113\u0137inus oblig\u0101tus vis\u0101 ES?<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-termini-2026-baltija\/\">ViDA p\u0101rejas termi\u0146i 2026: kas j\u0101zina uz\u0146\u0113mumiem Baltij\u0101<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-e-rekins-vs\/\">ViDA e-r\u0113\u0137ins pret e-atskait\u012b\u0161anu: k\u0101da ir at\u0161\u0137ir\u012bba?<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-2028-vs-2030-termins\/\">ViDA 2028 vs 2030: kur\u0161 termi\u0146\u0161 skar j\u016bsu p\u0101rdo\u0161anu?<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-termini-2027-2035\/\">ViDA termi\u0146i 2027\u20132035: e-r\u0113\u0137inu grafiks skaidri<\/a><\/li>\n<\/ul>\n<\/div>\n<p class=\"ce-reviewed\"><em>P\u0113d\u0113jo reizi p\u0101rbaud\u012bts: <time datetime=\"Mon Sep 14\">2026. gada 14. septembris<\/time><\/em><\/p>\n<h2>FAQ<\/h2>\n<h3>Kas ViDA kehtestab kohese kohustusliku B2B e-arve kogu Euroopa Liidus?<\/h3>\n<p>Ei, ViDA j\u00f5ustumine 14. aprillil 2025 andis liikmesriikidele \u00fcksnes \u00f5iguse kehtestada kohustuslik riigisisene e-arve ilma eriloata. Kogu EL-i h\u00f5lmav kohustuslik e-arveldus ja digiaruandlus (DRR) j\u00f5ustub piiri\u00fclestele B2B-tehingutele alles 1. juulil 2030.<\/p>\n<h3>Kas PDF-arve loetakse ViDA n\u00f5uete j\u00e4rgi e-arveks?<\/h3>\n<p>Ei, ViDA reeglite kohaselt loetakse e-arveks \u00fcksnes struktureeritud masinloetavas vormingus dokumenti, mis vastab Euroopa standardile EN 16931. E-kirja manusena saadetud tavaline PDF-fail ei vasta automaatse t\u00f6\u00f6tluse n\u00f5uetele ega kvalifitseeru e-arvena.<\/p>\n<h3>Millised t\u00e4htajad hakkavad kehtima piiri\u00fcleste B2B tehingute arveldamisel alates 2030. aastast?<\/h3>\n<p>Alates 1. juulist 2030 tuleb piiri\u00fclese tarne v\u00f5i p\u00f6\u00f6rdmaksustatava teenuse arve v\u00e4ljastada hiljemalt 10 p\u00e4eva jooksul p\u00e4rast maksustatava teo toimumist. M\u00fc\u00fcja esitab tehingu andmed arve v\u00e4ljastamisel ning ostja peab soetuse andmed edastama viie p\u00e4eva jooksul p\u00e4rast arve k\u00e4ttesaamist.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Kas ViDA kehtestab kohese kohustusliku B2B e-arve kogu Euroopa Liidus?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ei, ViDA j\u00f5ustumine 14. aprillil 2025 andis liikmesriikidele \u00fcksnes \u00f5iguse kehtestada kohustuslik riigisisene e-arve ilma eriloata. 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M\u00fc\u00fcja esitab tehingu andmed arve v\u00e4ljastamisel ning ostja peab soetuse andmed edastama viie p\u00e4eva jooksul p\u00e4rast arve k\u00e4ttesaamist.\"}}]}<\/script><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/bilnex.io\/#organization\",\"name\":\"Bilnex\",\"alternateName\":\"Bilnex\",\"url\":\"https:\/\/bilnex.io\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\/\/bilnex.io\/wp-content\/uploads\/2025\/07\/Bilnex-Favicon-512px.jpg\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/bilnex-io\/\",\"https:\/\/www.facebook.com\/bilnex.io\"]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bilnex.io\/#website\",\"url\":\"https:\/\/bilnex.io\",\"name\":\"Bilnex\",\"publisher\":{\"@id\":\"https:\/\/bilnex.io\/#organization\"},\"inLanguage\":\"lv-LV\"},{\"@type\":\"Article\",\"@id\":\"https:\/\/bilnex.io\/lv\/vida-pvn-reformas-termini\/#article\",\"headline\":\"Kas ir ViDA? ES PVN reformas termi\u0146i 2025.\u20132035. gadam\",\"description\":\"ViDA pakete no 2025. l\u012bdz 2035. gadam ievie\u0161 e-r\u0113\u0137inu un PVN reformu. Uzziniet galvenos termi\u0146us, DRR pras\u012bbas un izmai\u0146as Baltijas mazajiem uz\u0146\u0113mumiem 2026.\",\"inLanguage\":\"lv-LV\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bilnex.io\/lv\/vida-pvn-reformas-termini\/\"},\"url\":\"https:\/\/bilnex.io\/lv\/vida-pvn-reformas-termini\/\",\"dateModified\":\"2026-09-14T12:29:54.634Z\",\"author\":{\"@id\":\"https:\/\/bilnex.io\/#organization\"},\"publisher\":{\"@id\":\"https:\/\/bilnex.io\/#organization\"},\"isPartOf\":{\"@id\":\"https:\/\/bilnex.io\/#website\"},\"citation\":[\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en\",\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\",\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2025\/517\/oj\/eng\",\"https:\/\/eur-lex.europa.eu\/eli\/reg_impl\/2025\/518\/oj\/eng\",\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en\",\"https:\/\/ec.europa.eu\/digital-building-blocks\/sites\/spaces\/DIGITAL\/pages\/467108867\/European%2Blegislation%2Bon%2BeInvoicing\"],\"about\":{\"@type\":\"Thing\",\"name\":\"ViDA ajakava ja e-aruandluse t\u00e4htajad\"}},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bilnex.io\/lv\/vida-pvn-reformas-termini\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Bilnex\",\"item\":\"https:\/\/bilnex.io\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kas ir ViDA? ES PVN reformas termi\u0146i 2025.\u20132035. gadam\",\"item\":\"https:\/\/bilnex.io\/lv\/vida-pvn-reformas-termini\/\"}]}]}<\/script><\/p>\n<\/div>\n<\/div>\n<\/article>\n<style>.ce-answer{max-width:760px;margin:0 auto;padding:8px 20px 48px;line-height:1.65}.ce-answer h2{margin:1.5em 0 .55em;line-height:1.3}.ce-answer h3{margin:1.1em 0 .45em}.ce-answer p{margin:0 0 1em}.ce-answer ul,.ce-answer ol{margin:0 0 1em;padding-left:1.4em}.ce-answer li{margin:.25em 0}.ce-answer table{border-collapse:collapse;width:100%;margin:0 0 1.2em}.ce-answer th,.ce-answer td{border:1px solid #ddd;padding:8px 10px;text-align:left}.ce-answer blockquote{border-left:3px solid #ccc;margin:1em 0;padding:6px 14px}.ce-answer sup a{text-decoration:none}.ce-answer-title{margin:.6em 0 .4em}<\/style>\n","protected":false},"excerpt":{"rendered":"<p>ViDA vairs nav proposal, bet spekke eso\u0161s ES retibus akts. \u0160iet ir termi\u0146i til 2035. gadam un tas, kas Baltijas MVU should be checked in 2026. gada.<\/p>","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-29411","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/pages\/29411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/comments?post=29411"}],"version-history":[{"count":1,"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/pages\/29411\/revisions"}],"predecessor-version":[{"id":29416,"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/pages\/29411\/revisions\/29416"}],"wp:attachment":[{"href":"https:\/\/bilnex.io\/en\/wp-json\/wp\/v2\/media?parent=29411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}