{"id":29082,"date":"2026-08-01T11:00:03","date_gmt":"2026-08-01T11:00:03","guid":{"rendered":"https:\/\/bilnex.io\/lv\/vida-e-rekini-2028-latvija\/"},"modified":"2026-10-28T13:54:38","modified_gmt":"2026-10-28T13:54:38","slug":"ryklio-gyvenimas-2028-latvija","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lt\/ryklio-gyvenimas-2028-latvija\/","title":{"rendered":"Vai ViDA no 2028. gada padara e-r\u0113\u0137inus oblig\u0101tus v\u012bsa ES?"},"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>N\u0113 \u2013 Eiropas Savien\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) reforma VAT in the Digital Age (PVN digit\u0101laj\u0101 laikmet\u0101), sa\u012bsin\u0101ti ViDA, nenosaka visp\u0101r\u0113ju pien\u0101kumu, ka visiem uz\u0146\u0113mumiem no 2028. gada iek\u0161zemes B2B r\u0113\u0137ini b\u016btu j\u0101izsniedz k\u0101 e-r\u0113\u0137ini, tas ir, struktur\u0113ti un ma\u0161\u012bnlas\u0101mi r\u0113\u0137ina dokumenti. <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">ViDA pas\u0101kumu grafik\u0101<\/a> 01.07.2028. ir paredz\u0113tas jaunas PVN likmes \u012bstermi\u0146a naktsm\u012bt\u0146u un pasa\u017eieru p\u0101rvad\u0101jumu platform\u0101m, k\u0101 ar\u012b vienot\u0101s PVN re\u0123istr\u0101cijas reforma \u2013 nevis e-r\u0113\u0137inu oblig\u0101tums. Neskaidr\u012bba radusies t\u0101p\u0113c, ka Latvija sav\u0101 <a href=\"https:\/\/likumi.lv\/ta\/en\/en\/id\/324249-accounting-law\">Gr\u0101matved\u012bbas likum\u0101<\/a> noteikusi tie\u0161i 01.01.2028. termi\u0146u, l\u012bdz kuram iek\u0161zemes B2B r\u0113\u0137ini j\u0101p\u0101rveido struktur\u0113tos e-r\u0113\u0137inos. Tas ir Latvijas pa\u0161as valsts l\u0113mums, ne ViDA pras\u012bba. Igaunij\u0101 \u0161\u0101da visp\u0101r\u0113ja termi\u0146a pa\u0161laik nav.<\/p>\n<h2 id=\"vai-vida-dod-dalibvalstim-tiesibas-vai-uzliek-pienakumu\">Vai ViDA dod dal\u012bbvalst\u012bm ties\u012bbas vai uzliek pien\u0101kumu?<\/h2>\n<p>Kop\u0161 ViDA st\u0101j\u0101s sp\u0113k\u0101 14.04.2025., groz\u012bt\u0101s PVN direkt\u012bvas <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\">218. pants<\/a> nosaka, ka dal\u012bbvalstis var piepras\u012bt sav\u0101 teritorij\u0101 re\u0123istr\u0113tiem PVN maks\u0101t\u0101jiem izsniegt e-r\u0113\u0137inus par pre\u010du un pakalpojumu pieg\u0101d\u0113m, kas notiek t\u0101s teritorij\u0101 \u2013 iz\u0146emot gad\u012bjumus, kas min\u0113ti 262. pant\u0101. T\u0101 ir katras valsts pati izv\u0113le, ne oblig\u0101ts pien\u0101kums. Brisele nevienam l\u012bdz 2028. gadam neuzspie\u017e iek\u0161zemes e-r\u0113\u0137inu oblig\u0101tumu, un to apstiprina ar\u012b <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">ViDA p\u0101rskats<\/a>.<\/p>\n<h2 id=\"kas-tad-tiesam-stajas-speka-2028-gada-1-julija\">Kas tad tie\u0161\u0101m st\u0101jas sp\u0113k\u0101 2028. gada 1. j\u016blij\u0101?<\/h2>\n<p>\u0160aj\u0101 datum\u0101 sp\u0113k\u0101 st\u0101jas tr\u012bs ar PVN saist\u012btas izmai\u0146as, nevis r\u0113\u0137inu form\u0101ta noteikums. Platform\u0101m, kas nodarbojas ar \u012bstermi\u0146a naktsm\u012btn\u0113m un pasa\u017eieru p\u0101rvad\u0101jumiem, tiek ieviesti jauni PVN noteikumi. Pla\u0161\u0101k s\u0101k piem\u0113rot vienoto PVN re\u0123istr\u0101ciju (Single VAT Registration), un st\u0101jas sp\u0113k\u0101 oblig\u0101ta pret\u0113j\u0101 maks\u0101\u0161ana (reverse charge) dar\u012bjumiem ar nere\u0123istr\u0113tiem pieg\u0101d\u0101t\u0101jiem. T\u0101 aprakst\u012bts <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">Eiropas Komisijas ViDA p\u0101rskat\u0101<\/a>. R\u0113\u0137inu p\u0101rv\u0113r\u0161ana e-r\u0113\u0137inos \u0161aj\u0101 datum\u0101 visp\u0101r nav min\u0113ta. Sakrit\u012bba ar Latvijas termi\u0146u ir nejau\u0161a, tai nav juridiska sakara.<\/p>\n<h2 id=\"kapec-latvijai-tomer-ir-2028-gada-1-janvara-termins\">K\u0101p\u0113c Latvijai tom\u0113r ir 2028. gada 1. janv\u0101ra termi\u0146\u0161?<\/h2>\n<p>Latvijas Saeima groz\u012bja savu <a href=\"https:\/\/likumi.lv\/ta\/en\/en\/id\/324249-accounting-law\">Gr\u0101matved\u012bbas likumu<\/a> 31.10.2024. un preciz\u0113ja to v\u0113lreiz 05.06.2025. Saska\u0146\u0101 ar likumu r\u0113\u0137inam, ko viens Latvij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums izsniedz citam Latvij\u0101 re\u0123istr\u0113tam uz\u0146\u0113mumam apmaksai, j\u0101b\u016bt struktur\u0113tam e-r\u0113\u0137inam, kas atbilst <a href=\"https:\/\/www.fm.gov.lv\/lv\/strukturets-elektroniskais-rekins\">Eiropas e-r\u0113\u0137inu standartam LVS EN 16931-1:2017<\/a>. Pien\u0101kums st\u0101jas sp\u0113k\u0101 01.01.2028., un no t\u0101 pa\u0161a datuma e-r\u0113\u0137ina dati j\u0101nos\u016bta ar\u012b Valsts ie\u0146\u0113mumu dienestam (VID). Ir iz\u0146\u0113mumi: ar kases apar\u0101tu dokument\u0113ti dar\u012bjumi, da\u017ei vesel\u012bbas apr\u016bpes un nodarbin\u0101t\u012bbas sist\u0113mas r\u0113\u0137ini, k\u0101 ar\u012b dro\u0161\u012bbas nozares dokumenti <a href=\"https:\/\/likumi.lv\/ta\/en\/en\/id\/324249-accounting-law\">likuma<\/a> izpratn\u0113 pien\u0101kumam nav pak\u013cauti. Dar\u012bjumos starp valsts iest\u0101d\u0113m, pa\u0161vald\u012bb\u0101m un uz\u0146\u0113mumiem (t.s. G2G, B2G un G2B dar\u012bjumi) e-r\u0113\u0137ina datu iesnieg\u0161ana VID ir oblig\u0101ta jau no <a href=\"https:\/\/www.fm.gov.lv\/lv\/strukturets-elektroniskais-rekins\">01.01.2026.<\/a>. Ja j\u016bsu uz\u0146\u0113mums p\u0101rdod preces vai pakalpojumus citam Latvij\u0101 re\u0123istr\u0113tam uz\u0146\u0113mumam, \u0161is termi\u0146\u0161 attiecas tie\u0161i uz jums.<\/p>\n<h2 id=\"kada-logika-darbojas-igaunija\">K\u0101da lo\u0123ika darbojas Igaunij\u0101?<\/h2>\n<p>Igaunij\u0101 visp\u0101r\u0113ja e-r\u0113\u0137inu termi\u0146a iek\u0161zemes B2B dar\u012bjumiem nav. <a href=\"https:\/\/www.riigiteataja.ee\/akt\/110102024001\">Gr\u0101matved\u012bbas likums<\/a> nosaka, ka no 01.07.2025. gr\u0101matved\u012bbas subjekts, kas komercre\u0123istr\u0101 nor\u0101d\u012bts k\u0101 e-r\u0113\u0137inu sa\u0146\u0113m\u0113js, var piepras\u012bt no p\u0101rdev\u0113ja e-r\u0113\u0137inu. Pras\u012bba n\u0101k no sa\u0146\u0113m\u0113ja puses, ne no valsts iniciat\u012bvas. R\u0113\u0137ins, kas atbilst standartam EN 16931-1, likuma izpratn\u0113 tiek uzskat\u012bts par korektu, tom\u0113r puses var vienoties ar\u012b par citu form\u0101tu. Ja j\u016bsu klienti no jums e-r\u0113\u0137inu nepieprasa, pa\u0161laik nekas nav j\u0101maina.<\/p>\n<h2 id=\"kas-mainisies-2030-gada-1-julija\">Kas main\u012bsies 2030. gada 1. j\u016blij\u0101?<\/h2>\n<p>No \u0161\u012b datuma <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">ViDA digit\u0101l\u0101s zi\u0146o\u0161anas pras\u012bbas<\/a> attieksies uz p\u0101rrobe\u017eu B2B dar\u012bjumiem Eiropas Savien\u012bb\u0101, un t\u0101s balst\u012bsies uz e-r\u0113\u0137iniem. Groz\u012bt\u0101 PVN direkt\u012bva padara e-r\u0113\u0137inu par <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\">noklus\u0113juma form\u0101tu<\/a>, tom\u0113r dal\u012bbvalstis iek\u0161zemes dar\u012bjumos, kas nav pak\u013cauti ES digit\u0101l\u0101s zi\u0146o\u0161anas noteikumiem, joproj\u0101m var at\u013caut pap\u012bra r\u0113\u0137inus vai citus elektroniskos form\u0101tus.<\/p>\n<p class=\"ce-lang-links\"><span class=\"ce-label\">Pieejams ar\u012b:<\/span> <a href=\"https:\/\/bilnex.io\/vida-e-arved-2028-lati\/\" hreflang=\"et\" lang=\"et\">eesti keeles<\/a> \u00b7 <a href=\"https:\/\/bilnex.io\/en\/vida-e-invoicing-2028-mandate\/\" hreflang=\"en\" lang=\"en\">English<\/a> \u00b7 <a href=\"https:\/\/bilnex.io\/lt\/vida-e-saskaitos-2028\/\" 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-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-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-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-pvn-reformas-termini\/\">Kas ir ViDA? ES PVN reformas termi\u0146i 2025.\u20132035. gadam<\/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=\"Tue Sep 22\">2026. gada 22. septembris<\/time><\/em><\/p>\n<h2>FAQ<\/h2>\n<h3>Vai ViDA padara e-r\u0113\u0137inus oblig\u0101tus 2028. gad\u0101?<\/h3>\n<p>N\u0113, ViDA nenosaka visp\u0101r\u0113ju pien\u0101kumu. Latvija sav\u0101 likum\u0101 noteikusi termi\u0146u, l\u012bdz kuram iek\u0161zemes B2B r\u0113\u0137ini j\u0101p\u0101rveido par e-r\u0113\u0137iniem, \u2013 2028. gada 1. janv\u0101ris.<\/p>\n<h3>Kas tad tie\u0161\u0101m st\u0101jas sp\u0113k\u0101 2028. gada 1. j\u016blij\u0101?<\/h3>\n<p>\u0160aj\u0101 datum\u0101 st\u0101jas sp\u0113k\u0101 tr\u012bs ar PVN saist\u012btas izmai\u0146as: platformu PVN noteikumi, vienot\u0101 PVN re\u0123istr\u0101cija un oblig\u0101t\u0101 pret\u0113j\u0101 maks\u0101\u0161ana. E-r\u0113\u0137inu pien\u0101kuma \u0161aj\u0101 datum\u0101 nav.<\/p>\n<h3>K\u0101p\u0113c Latvijai ir 2028. gada 1. janv\u0101ra termi\u0146\u0161?<\/h3>\n<p>Latvija groz\u012bja savu Gr\u0101matved\u012bbas likumu, saska\u0146\u0101 ar kuru visi B2B r\u0113\u0137ini j\u0101izsniedz k\u0101 struktur\u0113ti e-r\u0113\u0137ini no 2028. gada 1. janv\u0101ra. Tas ir valsts iek\u0161\u0113js l\u0113mums, nevis ViDA pras\u012bba.<\/p>\n<h3>K\u0101da lo\u0123ika darbojas Igaunij\u0101?<\/h3>\n<p>Igaunij\u0101 nav visp\u0101r\u0113ja e-r\u0113\u0137inu termi\u0146a. No 2025. gada 1. j\u016blija uz\u0146\u0113mums, kas komercre\u0123istr\u0101 nor\u0101d\u012bts k\u0101 e-r\u0113\u0137inu sa\u0146\u0113m\u0113js, var piepras\u012bt no p\u0101rdev\u0113ja e-r\u0113\u0137inu, ta\u010du t\u0101 ir sa\u0146\u0113m\u0113ja, nevis valsts iniciat\u012bva.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vai ViDA padara e-r\u0113\u0137inus oblig\u0101tus 2028. gad\u0101?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\u0113, ViDA nenosaka visp\u0101r\u0113ju pien\u0101kumu. 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Latvija ar savu likumu noteikusi termi\u0146u 2028. gada 1. janv\u0101rim, Igaunij\u0101 \u0161\u0101da visp\u0101r\u0113ja pras\u012bba nav.\",\"inLanguage\":\"lv-LV\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bilnex.io\/lv\/vida-e-rekini-2028-latvija\/\"},\"url\":\"https:\/\/bilnex.io\/lv\/vida-e-rekini-2028-latvija\/\",\"datePublished\":\"2026-08-01T11:00:33.706Z\",\"dateModified\":\"2026-09-22T03:35:46.268Z\",\"author\":{\"@id\":\"https:\/\/bilnex.io\/#organization\"},\"publisher\":{\"@id\":\"https:\/\/bilnex.io\/#organization\"},\"isPartOf\":{\"@id\":\"https:\/\/bilnex.io\/#website\"},\"citation\":[\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\/eng\",\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\",\"https:\/\/likumi.lv\/ta\/en\/en\/id\/324249-accounting-law\",\"https:\/\/www.fm.gov.lv\/lv\/strukturets-elektroniskais-rekins\",\"https:\/\/www.riigiteataja.ee\/et\/akt\/110072025003\"],\"about\":{\"@type\":\"Thing\",\"name\":\"ViDA ajakava ja e-aruandluse t\u00e4htajad\"}},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bilnex.io\/lv\/vida-e-rekini-2028-latvija\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Bilnex\",\"item\":\"https:\/\/bilnex.io\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vai ViDA no 2028. gada padara e-r\u0113\u0137inus oblig\u0101tus vis\u0101 ES?\",\"item\":\"https:\/\/bilnex.io\/lv\/vida-e-rekini-2028-latvija\/\"}]}]}<\/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 2028. gada neuzliek neuzliek e-r\u0113\u0137inu oblig\u0101tu ES \u2014 tas ir Latvijas likums, Igaunijas cits reglamentas.<\/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-29082","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/pages\/29082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/comments?post=29082"}],"version-history":[{"count":2,"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/pages\/29082\/revisions"}],"predecessor-version":[{"id":29729,"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/pages\/29082\/revisions\/29729"}],"wp:attachment":[{"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/media?parent=29082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}