{"id":29170,"date":"2026-08-17T07:00:03","date_gmt":"2026-08-17T07:00:03","guid":{"rendered":"https:\/\/bilnex.io\/lv\/vida-e-rekins-vs\/"},"modified":"2026-08-17T07:00:03","modified_gmt":"2026-08-17T07:00:03","slug":"elama-ja-kuolema-vs","status":"publish","type":"page","link":"https:\/\/bilnex.io\/fi\/elama-ja-kuolema-vs\/","title":{"rendered":"ViDA e-r\u0113\u0137ins pret e-atskaiti\u0146\u0161tu: k\u0101da ir va\u013ci\u013ca?"},"content":{"rendered":"
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\u012as\u0101 atbilde: viens dokuments, divi da\u017e\u0101di galam\u0113r\u0137i<\/h2>\n

ViDA (VAT in the Digital Age, latviski \u2013 PVN digit\u0101laj\u0101 laikmet\u0101) e-r\u0113\u0137ins un e-atskait\u012b\u0161ana nav viens un tas pats, kaut abi bie\u017ei rodas no t\u0101 pa\u0161a dar\u012bjuma. E-r\u0113\u0137ins ir struktur\u0113ts biznesa dokuments, ko p\u0101rdev\u0113js sagatavo un ko klients sa\u0146em \u2013 tas ce\u013co starp div\u0101m komercsabiedr\u012bb\u0101m. E-atskait\u012b\u0161ana savuk\u0101rt ir dar\u012bjuma datu nos\u016bt\u012b\u0161ana nodok\u013cu iest\u0101dei, ne r\u0113\u0137ina pa\u0161a pieg\u0101de klientam. Saska\u0146\u0101 ar Padomes direkt\u012bvu (ES) 2025\/516<\/a> \u0161is p\u0101rrobe\u017eu atskait\u012b\u0161anas pien\u0101kums ES l\u012bmen\u012b st\u0101sies sp\u0113k\u0101 no 2030. gada 1. j\u016blija. L\u012bdz \u0161im termi\u0146am Igaunija, Latvija un Lietuva savu viet\u0113jo e-r\u0113\u0137inu apriti un atskait\u012b\u0161anu regul\u0113 piln\u012bgi atsevi\u0161\u0137i ar saviem likumiem, un \u0161ie termi\u0146i trij\u0101s valst\u012bs jau \u0161odien at\u0161\u0137iras.<\/p>\n\n\n\n\n\n\n\n\n\n
R\u0101d\u012bt\u0101js<\/th>\nE-r\u0113\u0137ins<\/th>\nE-atskait\u012b\u0161ana<\/th>\n<\/tr>\n<\/thead>\n
Kam tas tiek nos\u016bt\u012bts<\/td>\nPirc\u0113jam, tas ir, klientam<\/td>\nNodok\u013cu iest\u0101dei<\/td>\n<\/tr>\n
Kas tas b\u016bt\u012bb\u0101 ir<\/td>\nStruktur\u0113ts biznesa dokuments<\/td>\nDar\u012bjuma datu elektroniska p\u0101rs\u016bt\u012b\u0161ana<\/td>\n<\/tr>\n
Form\u0101ts<\/td>\nJ\u0101\u013cauj autom\u0101tiska datorapstr\u0101de<\/td>\nKop\u012bgs elektronisks zi\u0146ojums, kura form\u0101tu nosaka dal\u012bbvalsts<\/td>\n<\/tr>\n
Kur\u0161 pilda pien\u0101kumu<\/td>\nP\u0101rdev\u0113js sagatavo un nos\u016bta<\/td>\nP\u0101rdev\u0113ja dati, da\u017eos gad\u012bjumos ar\u012b pirc\u0113ja dati<\/td>\n<\/tr>\n
Sp\u0113k\u0101 p\u0101rrobe\u017eu dar\u012bjumiem no<\/td>\n2030. gada 1. j\u016blija<\/td>\n2030. gada 1. j\u016blija<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kas tiek uzskat\u012bts par ViDA e-r\u0113\u0137inu<\/h2>\n

Saska\u0146\u0101 ar direkt\u012bvas defin\u012bciju<\/a> e-r\u0113\u0137ins ir r\u0113\u0137ins, kas satur visus nepiecie\u0161amos PVN (pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca) datus un ir sagatavots, nos\u016bt\u012bts un sa\u0146emts struktur\u0113t\u0101 elektronisk\u0101 form\u0101t\u0101, kas \u013cauj autom\u0101tisku elektronisku apstr\u0101di. \u0160is ir tehnisks tests, ne vizu\u0101ls. R\u0113\u0137inam j\u0101b\u016bt ma\u0161\u012bnlas\u0101mam \u2013 tas noz\u012bm\u0113, ka programmat\u016bra pati sp\u0113j nolas\u012bt un apstr\u0101d\u0101t r\u0113\u0137ina datus, un nevienam nav vajadz\u012bbas skait\u013cus p\u0101rrakst\u012bt ar roku.<\/p>\n

Vai e-past\u0101 nos\u016bt\u012bts PDF r\u0113\u0137ins ir e-r\u0113\u0137ins?<\/h3>\n

N\u0113. PDF ir veidots cilv\u0113ka acij, ne ma\u0161\u012bnai, un saska\u0146\u0101 ar direkt\u012bvas skaidrojumu<\/a> \u0161\u0101ds fails parasti neatbalsta autom\u0101tisku apstr\u0101di. Tas noz\u012bm\u0113 \u2013 klientam e-past\u0101 nos\u016bt\u012bts PDF r\u0113\u0137ins neatbilst ViDA e-r\u0113\u0137ina defin\u012bcijai, pat ja r\u0113\u0137ina saturs ir prec\u012bzs. No 2030. gada 1. j\u016blija e-r\u0113\u0137ins direkt\u012bvas 218. panta pamat\u0101 k\u013c\u016bst par noklus\u0113juma form\u0101tu, tom\u0113r dal\u012bbvalstis var at\u013caut pap\u012bra r\u0113\u0137inu vai citu form\u0101tu tiem dar\u012bjumiem, kas neietilpst digit\u0101l\u0101s atskait\u012b\u0161anas pien\u0101kum\u0101.<\/p>\n

Ko ViDA e-atskait\u012b\u0161ana faktiski prasa no 2030. gada 1. j\u016blija<\/h2>\n

E-atskait\u012b\u0161ana nav r\u0113\u0137ins. T\u0101 ir atsevi\u0161\u0137a datu pl\u016bsma nodok\u013cu iest\u0101dei. Oblig\u0101tais tv\u0113rums ir \u0161aurs: tas attiecas uz pre\u010du pieg\u0101d\u0113m no vienas ES dal\u012bbvalsts uz citu starp komersantiem (B2B \u2013 biznesa un biznesa dar\u012bjumi), uz Kopienas iek\u0161\u0113j\u0101m ieg\u0101d\u0113m (kad pirc\u0113js preces sa\u0146em no citas ES valsts) un konkr\u0113tiem p\u0101rrobe\u017eu dar\u012bjumiem, kuriem piem\u0113rojama revers\u0101 maks\u0101\u0161ana (reverse charge, kad PVN nomaksu p\u0101rce\u013c no p\u0101rdev\u0113ja uz pirc\u0113ju), k\u0101 tos raksturo direkt\u012bva<\/a>. Viet\u0113jie dar\u012bjumi, piem\u0113ram, R\u012bgas uz\u0146\u0113muma r\u0113\u0137ins Daugavpils klientam, \u0161aj\u0101 ES pien\u0101kum\u0101 neietilpst.<\/p>\n

Svar\u012bg\u0101k\u0101 deta\u013ca mazajiem uz\u0146\u0113mumiem: visp\u0101r\u0113ju apgroz\u012bjuma vai summas robe\u017elielumu direkt\u012bva neparedz<\/a>. Ja p\u0101rdodat preces p\u0101rrobe\u017eu citas dal\u012bbvalsts komersantam, pien\u0101kums ir sp\u0113k\u0101 neatkar\u012bgi no t\u0101, vai gada apgroz\u012bjums ir 5000 vai 5 miljoni eiro.<\/p>\n

Termi\u0146i ir prec\u012bzi. P\u0101rrobe\u017eu pieg\u0101des gad\u012bjum\u0101, kas ietilpst regul\u0113jum\u0101, p\u0101rdev\u0113jam r\u0113\u0137ins j\u0101izsniedz ne v\u0113l\u0101k k\u0101 10 dienu laik\u0101 p\u0113c nodok\u013ca saist\u012bbu iest\u0101\u0161an\u0101s br\u012b\u017ea; ar\u012b revers\u0101s maks\u0101\u0161anas pieg\u0101des priek\u0161apmaksa iedarbina to pa\u0161u 10 dienu termi\u0146u. P\u0101rdev\u0113ja dati nodok\u013cu iest\u0101dei tiek nos\u016bt\u012bti r\u0113\u0137ina izrakst\u012b\u0161anas br\u012bd\u012b, bet pa\u0161nor\u0113\u0137ina (self-billing) gad\u012bjum\u0101 termi\u0146\u0161 ir l\u012bdz piec\u0101m dien\u0101m p\u0113c izrakst\u012b\u0161anas. Pirc\u0113ja pus\u0113 ieg\u0101des vai revers\u0101s maks\u0101\u0161anas pirkuma datus var b\u016bt j\u0101nos\u016bta l\u012bdz piec\u0101m dien\u0101m p\u0113c r\u0113\u0137ina sa\u0146em\u0161anas, tom\u0113r dal\u012bbvalsts var lemt, ka \u0161\u0101du pirc\u0113ja pien\u0101kumu t\u0101s teritorij\u0101 nepiem\u0113ro. Direkt\u012bva \u0161os termi\u0146us nosaka<\/a> tie\u0161i t\u0101.<\/p>\n

Datus var iesniegt uz\u0146\u0113mums pats vai ar tre\u0161\u0101s puses starpniec\u012bbu; dal\u012bbvalst\u012bm j\u0101nodro\u0161ina elektroniskas iesnieg\u0161anas iesp\u0113ja un j\u0101pie\u0146em iesniegumi, kas atbilst Eiropas e-r\u0113\u0137inu standartam un t\u0101 uzskait\u012btaj\u0101m sintaks\u0113m.<\/p>\n

Piem\u0113rs: 1200 eiro r\u0113\u0137ins no R\u012bgas uz Tallinu \u2013 r\u0113\u0137ina un atskaites ce\u013c\u0161<\/h2>\n

Pie\u0146emsim, ka J\u016bsu R\u012bgas uz\u0146\u0113mums p\u0101rdod preces Tallinas klientam par 1200 eiro. No 2030. gada 1. j\u016blija pre\u010du pieg\u0101de citas dal\u012bbvalsts komersantam ir tie\u0161i tas dar\u012bjuma veids, ko aptver p\u0101rrobe\u017eu atskait\u012b\u0161anas pien\u0101kums<\/a>.<\/p>\n

R\u0113\u0137ina puse: J\u016bs sagatavojat klientam struktur\u0113tu e-r\u0113\u0137inu, kas atbilst ma\u0161\u012bnlas\u0101m\u012bbas pras\u012bbai, un izrakstat to ne v\u0113l\u0101k k\u0101 10 dienu laik\u0101 p\u0113c nodok\u013ca saist\u012bbu iest\u0101\u0161an\u0101s, k\u0101 direkt\u012bva prasa<\/a>.<\/p>\n

Atskaites puse: taj\u0101 pa\u0161\u0101 laik\u0101, kad r\u0113\u0137ins tiek izrakst\u012bts, J\u016bs nos\u016bt\u0101t dar\u012bjuma datus Latvijas nodok\u013cu iest\u0101dei. T\u0101 ir atsevi\u0161\u0137a datu pl\u016bsma, ne r\u0113\u0137ina pa\u0161a kop\u0113\u0161ana. Ja Tallinas klientam j\u0101zi\u0146o par \u0161o pa\u0161u dar\u012bjumu k\u0101 par Kopienas iek\u0161\u0113ju ieg\u0101di sav\u0101 pus\u0113, vi\u0146am var b\u016bt pien\u0101kums datus nos\u016bt\u012bt piecu dienu laik\u0101 p\u0113c r\u0113\u0137ina sa\u0146em\u0161anas. Prec\u012bzs pien\u0101kums ir atkar\u012bgs no t\u0101, vai Igaunija nolemj piem\u0113rot pirc\u0113ja puses atskait\u012b\u0161anu.<\/p>\n

Tie\u0161i \u0161is divzaru modelis rada apjukumu: viens struktur\u0113ts r\u0113\u0137ins, bet divi atsevi\u0161\u0137i pien\u0101kumi, kas virz\u0101s divos da\u017e\u0101dos virzienos.<\/p>\n

Viet\u0113jie noteikumi ir atsevi\u0161\u0137i: Igaunija, Latvija un Lietuva<\/h2>\n

ViDA saska\u0146o tikai p\u0101rrobe\u017eu B2B atskait\u012b\u0161anu. Viet\u0113j\u0101 e-r\u0113\u0137inu aprite un viet\u0113j\u0101 dar\u012bjumpamata atskait\u012b\u0161ana \u2013 tas ir, r\u0113\u0137ini, kuru p\u0101rdev\u0113js un pirc\u0113js abi atrodas vien\u0101 valst\u012b \u2013 saska\u0146\u0101 ar direkt\u012bvu paliek katras dal\u012bbvalsts pa\u0161as zi\u0146\u0101<\/a>; valsts var noteikt savus noteikumus un tos attiecin\u0101t uz konkr\u0113t\u0101m nodok\u013cu maks\u0101t\u0101ju kategorij\u0101m. Dal\u012bbvalst\u012bm, kur\u0101m jau pirms 2024. gada 1. janv\u0101ra bija ieviesta vai likum\u0101 paredz\u0113ta viet\u0113ja re\u0101llaika dar\u012bjumpamata atskait\u012b\u0161anas sist\u0113ma, direkt\u012bva dod laiku l\u012bdz 2035. gada 1. janv\u0101rim, lai savu sist\u0113mu saska\u0146otu ar ViDA regul\u0113jumu. \u0160is termi\u0146\u0161 attiecas konkr\u0113ti uz t\u0101m valst\u012bm, kuru sist\u0113ma atbilst \u0161im aprakstam, ne autom\u0101tiski uz vis\u0101m dal\u012bbvalst\u012bm.<\/p>\n

Tr\u012bs Baltijas valstis \u0161obr\u012bd atrodas tr\u012bs da\u017e\u0101dos viet\u0113jos ce\u013cos.<\/p>\n

Igaunij\u0101 no 2025. gada 1. j\u016blija<\/a> sp\u0113k\u0101 ir \u201epirc\u0113js izv\u0113las” modelis: uz\u0146\u0113mums, kas ir publiski re\u0123istr\u0113jies e-biznesa re\u0123istr\u0101 k\u0101 e-r\u0113\u0137inu sa\u0146\u0113m\u0113js, var piepras\u012bt no p\u0101rdev\u0113ja e-r\u0113\u0137inu, bet citos gad\u012bjumos dar\u012bjuma puses form\u0101tu un iesnieg\u0161anas nosac\u012bjumus vienojas sav\u0101 starp\u0101. Publisk\u0101 sektora iest\u0101d\u0113m b\u016bt\u012bb\u0101 turpina darboties l\u012bdz\u0161in\u0113j\u0101 e-r\u0113\u0137inu iesnieg\u0161anas k\u0101rt\u012bba.<\/p>\n

Latvij\u0101 grafiks ir pak\u0101penisks un prec\u012bz\u0101ks nek\u0101 Igaunij\u0101. Struktur\u0113ts e-r\u0113\u0137ins ir oblig\u0101ts<\/a> no 2025. gada 1. janv\u0101ra dar\u012bjumos ar valsts un pa\u0161vald\u012bbu iest\u0101d\u0113m (G2G, B2G, G2B \u2013 attiec\u012bgi valsts\u2013valsts, biznesa\u2013valsts un valsts\u2013biznesa dar\u012bjumi); \u0161o e-r\u0113\u0137inu datu nos\u016bt\u012b\u0161ana Valsts ie\u0146\u0113mumu dienestam (VID) k\u013c\u016bst oblig\u0101ta no 2026. gada 1. janv\u0101ra. Komersantu savstarp\u0113jiem (B2B) dar\u012bjumiem struktur\u0113ts e-r\u0113\u0137ins un t\u0101 vienlaic\u012bga iesnieg\u0161ana VID ir oblig\u0101ta no 2028. gada 1. janv\u0101ra. \u0160is B2B termi\u0146\u0161 s\u0101kotn\u0113ji bija pl\u0101nots 2026. gada s\u0101kum\u0101, bet ar likuma groz\u012bjumu tika p\u0101rcelts par diviem gadiem.<\/p>\n

Lietuv\u0101 jau k\u0101du laiku darbojas cita veida sist\u0113ma \u2013 i.SAF re\u0123istrs<\/a>, kur\u0101 PVN maks\u0101t\u0101jiem j\u0101iesniedz izrakst\u012bto un sa\u0146emto PVN r\u0113\u0137inu dati. Juridisk\u0101s personas \u0161os datus iesniedz par kalend\u0101ro m\u0113nesi l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 20. datumam, bet fizisko personu termi\u0146\u0161 ir atkar\u012bgs no vi\u0146u PVN deklar\u0113\u0161anas perioda. \u0160\u012b ir periodiska, m\u0113ne\u0161a datu atskaite, ne dar\u012bjumpamata re\u0101llaika p\u0101rs\u016bt\u012b\u0161ana, un t\u0101 darbojas p\u0113c savas, no ViDA neatkar\u012bgas lo\u0123ikas, ne p\u0113c 2030. gada 1. j\u016blija p\u0101rrobe\u017eu mode\u013ca.<\/p>\n

Ko sagatavot jau tagad un ko nepie\u0146emt par pa\u0161saprotamu<\/h2>\n

L\u012bdz 2030. gada 1. j\u016blijam laika ir daudz, tom\u0113r programmat\u016bru un procesus v\u0113rts piel\u0101got jau tagad, ne p\u0113d\u0113j\u0101 br\u012bd\u012b, kad termi\u0146\u0161 tuvojas.<\/p>\n

    \n
  • Struktur\u0113ta form\u0101ta atbalsts:<\/strong> J\u016bsu r\u0113\u0137inu programmat\u016brai j\u0101sp\u0113j sagatavot r\u0113\u0137inus, kas atbilst Eiropas e-r\u0113\u0137inu standartam un direkt\u012bv\u0101 uzskait\u012btaj\u0101m sintaks\u0113m. Nav pietiekami, ka r\u0113\u0137ins \u201eizskat\u0101s k\u0101rt\u012bgs” PDF form\u0101t\u0101.<\/li>\n
  • PVN numura p\u0101rbaude:<\/strong> p\u0101rbaudiet, ka sist\u0113ma valid\u0113 klienta PVN maks\u0101t\u0101ja numuru pirms r\u0113\u0137ina izrakst\u012b\u0161anas, jo p\u0101rrobe\u017eu dar\u012bjuma korekta apstr\u0101de no t\u0101 ir atkar\u012bga.<\/li>\n
  • R\u0113\u0137ina rekviz\u012btu piln\u012bgums:<\/strong> visi nepiecie\u0161amie PVN dati r\u0113\u0137in\u0101 j\u0101uzr\u0101da ma\u0161\u012bnlas\u0101m\u0101 veid\u0101, ne tikai k\u0101 apraksto\u0161s teksts.<\/li>\n
  • Labojumu pl\u016bsma:<\/strong> izdom\u0101jiet iepriek\u0161, k\u0101 laboti jau nos\u016bt\u012btus r\u0113\u0137ina vai atskaites datus, ja v\u0113l\u0101k atkl\u0101jas k\u013c\u016bda. Manu\u0101la labo\u0161ana div\u0101s atsevi\u0161\u0137\u0101s sist\u0113m\u0101s aiz\u0146em daudzk\u0101rt vair\u0101k laika.<\/li>\n
  • Klienta form\u0101ta izv\u0113le:<\/strong> it \u012bpa\u0161i Igaunijas B2B p\u0101rdo\u0161an\u0101, kur re\u0123istr\u0113ts pirc\u0113js var piepras\u012bt e-r\u0113\u0137inu, J\u016bsu sist\u0113mai j\u0101sp\u0113j klientu pareizi identific\u0113t un izv\u0113l\u0113ties atbilsto\u0161u form\u0101tu.<\/li>\n
  • Atsevi\u0161\u0137a saskarne nodok\u013cu iest\u0101dei:<\/strong> e-atskait\u012b\u0161anas datu kan\u0101ls nav tas pats, kas r\u0113\u0137ina nos\u016bt\u012b\u0161anas kan\u0101ls. T\u0101s ir divas atsevi\u0161\u0137as integr\u0101cijas, pat ja dati n\u0101k no viena un t\u0101 pa\u0161a r\u0113\u0137ina.<\/li>\n<\/ul>\n

    Visbie\u017e\u0101kais p\u0101rpratums ir dom\u0101t, ka 2030. gada termi\u0146\u0161 autom\u0101tiski noz\u012bm\u0113 ar\u012b viet\u0113j\u0101s re\u0101llaika atskait\u012b\u0161anas pien\u0101kumu Igaunij\u0101, Latvij\u0101 vai Lietuv\u0101. Tas nav t\u0101. Direkt\u012bva tie\u0161i regul\u0113 tikai p\u0101rrobe\u017eu B2B darb\u012bbu, un viet\u0113j\u0101 k\u0101rt\u012bba paliek katras valsts pa\u0161as zi\u0146\u0101. Otra izplat\u012bta k\u013c\u016bda ir dom\u0101t, ka mazs apgroz\u012bjums atbr\u012bvo no p\u0101rrobe\u017eu atskait\u012b\u0161anas. Visp\u0101r\u0113ja robe\u017elieluma direkt\u012bv\u0101 nav. Un tre\u0161\u0101: Latvijas 2028. gada B2B termi\u0146\u0161 un ES 2030. gada termi\u0146\u0161 ir divi at\u0161\u0137ir\u012bgi pien\u0101kumi no div\u0101m da\u017e\u0101d\u0101m juridiskaj\u0101m b\u0101z\u0113m. Viens otru neaizst\u0101j.<\/p>\n

    FAQ<\/h2>\n

    Mis vahe on e-arvel ja e-aruandlusel?<\/h3>\n

    E-arve on struktureeritud \u00e4ridokument, mis saadetakse kliendile. E-aruandlus on eraldiseisev tehinguandmete edastamine maksuametile. M\u00f5lemad s\u00fcnnivad samast tehingust, kuid liiguvad eri sihtkohtadesse.<\/p>\n

    Kas PDF-arve loetakse e-arveks?<\/h3>\n

    Ei. PDF on m\u00f5eldud inimese silmale, mitte masinale, ega v\u00f5imalda automaatset t\u00f6\u00f6tlust. ViDA n\u00f5uab struktureeritud, masinloetavat vormingut.<\/p>\n

    Millal hakkab ViDA e-aruandluse kohustus kehtima?<\/h3>\n

    Piiri\u00fclene e-aruandluskohustus hakkab kehtima 1. juulil 2030. Kodumaised reeglid j\u00e4\u00e4vad liikmesriikide otsustada ja kehtivad juba erinevatel aegadel.<\/p>\n

    Kas kodumaised tehingud kuuluvad ViDA alla?<\/h3>\n

    Ei. ViDA \u00fchtlustab ainult piiri\u00fclest B2B-aruandlust. Kodumaised tehingud j\u00e4\u00e4vad liikmesriigi enda reguleerida, nt Eesti, L\u00e4ti ja Leedu reeglid on erinevad.<\/p>\n