{"id":29144,"date":"2026-08-13T07:00:18","date_gmt":"2026-08-13T07:00:18","guid":{"rendered":"https:\/\/bilnex.io\/lv\/vida-pasu-precu-skema\/"},"modified":"2026-08-13T07:01:01","modified_gmt":"2026-08-13T07:01:01","slug":"vida-pasu-kainodaros-schema","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lt\/vida-pasu-kainodaros-schema\/","title":{"rendered":"ViDA pa\u0161u pre\u010du PVN sk\u0113ma: gatava til 2028. gada 1. julyam"},"content":{"rendered":"
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ES Padomes PVN direkt\u012bva, ko paz\u012bstam k\u0101 ViDA paketi<\/a> (VAT in the Digital Age, jeb PVN digit\u0101laj\u0101 laikmet\u0101), no 2028. gada 1. j\u016blija ievie\u0161 jaunu br\u012bvpr\u0101t\u012bgu k\u0101rt\u012bbu \u2013 pa\u0161u pre\u010du p\u0101rvieto\u0161anas sk\u0113mu (transfer of own goods). T\u0101 \u013cauj uz\u0146\u0113mumam p\u0101rvietot savas noliktavas vai ra\u017eo\u0161anas preces no vienas ES dal\u012bbvalsts uz citu, nere\u0123istr\u0113joties par PVN maks\u0101t\u0101ju galam\u0113r\u0137a valst\u012b. Piem\u0113ram, ja Latvijas, Lietuvas vai Igaunijas uz\u0146\u0113mums nos\u016bta savas preces 1200 eiro v\u0113rt\u012bb\u0101 uz izpildes noliktavu Polij\u0101, \u0161odien to uzskata par div\u0101m atsevi\u0161\u0137\u0101m darb\u012bb\u0101m, kas parasti noz\u012bm\u0113 viet\u0113j\u0101s PVN re\u0123istr\u0101cijas pien\u0101kumu. ViDA direkt\u012bva<\/a> no 2028. gada 1. j\u016blija \u0161o p\u0101rvieto\u0161anu p\u0101rv\u0113r\u0161 vien\u0101 ikm\u0113ne\u0161a atskait\u0113 ar J\u016bsu m\u012btnes valsts PVN numuru \u2013 ar nosac\u012bjumu, ka prec\u0113m ir pilnas priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbas un p\u0101rvieto\u0161ana iek\u013caujas sk\u0113mas robe\u017e\u0101s.<\/p>\n

ViDA pa\u0161u pre\u010du sk\u0113ma vien\u0101 piem\u0113r\u0101<\/h2>\n

Iedom\u0101jieties, ka J\u016bsu R\u012bg\u0101 re\u0123istr\u0113tais e-veikala uz\u0146\u0113mums nos\u016bta preces 1200 eiro v\u0113rt\u012bb\u0101 uz izpildes noliktavu Polij\u0101, lai preces b\u016btu tuv\u0101k klientiem. \u0160odien tas noz\u012bm\u0113, ka Jums Polij\u0101 j\u0101re\u0123istr\u0113jas par PVN maks\u0101t\u0101ju un tur j\u0101iesniedz viet\u0113j\u0101s deklar\u0101cijas. No 2028. gada 1. j\u016blija \u0161\u0101du pre\u010du p\u0101rvieto\u0161anu uz\u0146\u0113muma iek\u0161ien\u0113 ViDA direkt\u012bvas<\/a> jaun\u0101 5. ieda\u013ca (Section 5) klasific\u0113 k\u0101 pa\u0161u pre\u010du p\u0101rvieto\u0161anu: J\u016bs to deklar\u0113jat vien\u0101 ikm\u0113ne\u0161a atskait\u0113, izmantojot savas m\u012btnes valsts PVN numuru. Polijas puses apgroz\u012bjums \u0161eit ir bez PVN, jo t\u0101 nav p\u0101rdo\u0161ana k\u0101dam citam, bet gan J\u016bsu pa\u0161a mantas p\u0101rvieto\u0161ana.<\/p>\n

Kam sk\u0113ma piem\u0113rota un kas paliek \u0101rpus t\u0101s?<\/h2>\n

Sk\u0113ma darbojas tikai prec\u0113m, kur\u0101m galam\u0113r\u0137a valst\u012b ir pilnas priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbas. Ja ties\u012bbas ir da\u013c\u0113jas vai to nav visp\u0101r, p\u0101rvieto\u0161ana sk\u0113m\u0101 neietilpst un tai joproj\u0101m j\u0101piem\u0113ro standarta k\u0101rt\u012bba, k\u0101 to preciz\u0113 direkt\u012bva<\/a>. Likum\u0101 nav noteikts naudas slieksnis vai apgroz\u012bjuma minimums \u2013 sk\u0113ma mikrouz\u0146\u0113mumam pieejama tie\u0161i uz tiem pa\u0161iem noteikumiem, k\u0101 lielam ra\u017eot\u0101jam. Kad reiz esat re\u0123istr\u0113ju\u0161ies, sk\u0113mu j\u0101piem\u0113ro vis\u0101m atbilsto\u0161aj\u0101m p\u0101rvieto\u0161an\u0101m, nevis izv\u0113l\u0113ties to p\u0113c valsts vai atsevi\u0161\u0137a s\u016bt\u012bjuma. Un svar\u012bga robe\u017ea: sk\u0113ma sedz J\u016bsu pa\u0161a pre\u010du p\u0101rvieto\u0161anu, ne p\u0101rdo\u0161anu klientam. Ja preces dodas tie\u0161i pie pirc\u0113ja cit\u0101 dal\u012bbvalst\u012b, sp\u0113k\u0101 ir parastie pre\u010du t\u0101lp\u0101rdo\u0161anas vai B2B dar\u012bjumu noteikumi.<\/p>\n

Kas main\u0101s 2028. gada 1. j\u016blij\u0101?<\/h2>\n

J\u016bsu re\u0123istr\u0101cijas dal\u012bbvalsts (Member State of identification) parasti paliek J\u016bsu uz\u0146\u0113muma dibin\u0101juma valsts. Saska\u0146\u0101 ar ViDA direkt\u012bvu<\/a> sk\u0113m\u0101 izmantojat to pa\u0161u m\u012btnes valsts PVN numuru, kuru jau lietojat, un, ja jau esat Savien\u012bbas OSS (One Stop Shop, jeb vienot\u0101 kontaktpunkta) sk\u0113m\u0101, re\u0123istr\u0101cijas valsts paliek nemain\u012bga. Attiec\u012bg\u0101 Kopienas iek\u0161\u0113j\u0101 pre\u010du ieg\u0101de galam\u0113r\u0137a valst\u012b ir bez PVN un pati par sevi nerad\u012bs tur re\u0123istr\u0101cijas pien\u0101kumu. Tie\u0161i \u0161is solis nov\u0113r\u0161 pa\u0161reiz\u0113jo divk\u0101r\u0161o atskai\u0161u snieg\u0161anu. Direkt\u012bvas teksts<\/a> nosaka, ka \u0161\u012b \u012bpa\u0161\u0101 k\u0101rt\u012bba attiecas uz vis\u0101m pa\u0161u pre\u010du p\u0101rvieto\u0161an\u0101m, kuras veic \u0161ai k\u0101rt\u012bbai re\u0123istr\u0113ts nodok\u013cu maks\u0101t\u0101js \u2013 praktiski tas noz\u012bm\u0113, ka p\u0113c re\u0123istr\u0101cijas Jums sk\u0113ma j\u0101piem\u0113ro konsekventi, ne izlemjot par katru gad\u012bjumu atsevi\u0161\u0137i, vai viet\u0113jais PVN numurs tom\u0113r b\u016btu vajadz\u012bgs.<\/p>\n

K\u0101 notiek re\u0123istr\u0101cija, ikm\u0113ne\u0161a atskaites un uzskaite \u2013 un k\u0101 process j\u0101veido jau \u0161odien?<\/h2>\n

Ja re\u0123istr\u0113jaties pirms pirm\u0101s p\u0101rvieto\u0161anas, aizsardz\u012bba s\u0101kas ar n\u0101kam\u0101 kalend\u0101r\u0101 m\u0113ne\u0161a pirmo dienu; ja pirm\u0101 p\u0101rvieto\u0161ana notiek \u0101tr\u0101k, aizsardz\u012bba var st\u0101ties sp\u0113k\u0101 jau no \u0161\u012b dar\u012bjuma, ja par to inform\u0113jat re\u0123istr\u0101cijas valsti l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 10. datumam. T\u0101 nosaka direkt\u012bva<\/a>. Atskaite ir elektroniska un ikm\u0113ne\u0161a, t\u0101 iesniedzama ar\u012b k\u0101 nulles atskaite, ja p\u0101rvieto\u0161anas nav notiku\u0161as, ar termi\u0146u atskaites m\u0113nesim sekojo\u0161\u0101 m\u0113ne\u0161a p\u0113d\u0113j\u0101 dien\u0101. Taj\u0101 nor\u0101d\u0101t kop\u0113jo summu bez PVN pa valst\u012bm, uz kur\u0101m preces nos\u016bt\u012btas, un, ja at\u0161\u0137iras no J\u016bsu m\u012btnes valsts, ar\u012b valstis, no kur\u0101m preces nos\u016bt\u012btas. K\u013c\u016bdas labojat k\u0101d\u0101 no turpm\u0101kaj\u0101m atskait\u0113m triju gadu laik\u0101 no s\u0101kotn\u0113j\u0101 iesnieg\u0161anas termi\u0146a. Uzskaitei, kas j\u0101b\u016bt tik detaliz\u0113tai, lai nos\u016bt\u012b\u0161anas, galam\u0113r\u0137a un re\u0123istr\u0101cijas valsts nodok\u013cu iest\u0101de var\u0113tu atskaiti p\u0101rbaud\u012bt, j\u0101glab\u0101jas elektroniski 10 gadus, skaitot no p\u0101rvieto\u0161anas gada 31. decembra.<\/p>\n

K\u0101di riski sl\u0113pjas viet\u0113j\u0101 \u012bpa\u0161umties\u012bbu p\u0101rej\u0101, viet\u0113j\u0101 p\u0101rdo\u0161an\u0101 un PVN atmaks\u0101?<\/h2>\n

Jaunus pre\u010du pieg\u0101des uz piepras\u012bjumu (call-off stock) l\u012bgumus var sl\u0113gt v\u0113l l\u012bdz 2028. gada 30. j\u016bnijam; p\u0113c \u0161\u012b datuma jaunus vairs nes\u0101k, bet iepriek\u0161 nosl\u0113gtie turpina darboties atbilsto\u0161i saviem nosac\u012bjumiem, tostarp saglab\u0101jas 12 m\u0113ne\u0161u \u012bpa\u0161umties\u012bbu p\u0101rejas ierobe\u017eojums, l\u012bdz 17.a pants piln\u012bb\u0101 zaud\u0113 sp\u0113ku 2029. gada 30. j\u016bnij\u0101<\/a>. Gad\u012bjumi, kas prasa viet\u0113jo re\u0123istr\u0101ciju, piln\u012bb\u0101 nepaz\u016bd: piem\u0113ram, pre\u010du pieg\u0101des no Kipras uz Kipru un no Bulg\u0101rijas uz Bulg\u0101riju j\u0101deklar\u0113 attiec\u012bgi Kipras vai Bulg\u0101rijas viet\u0113j\u0101 PVN deklar\u0101cij\u0101, jo t\u0101s nav Kopienas iek\u0161\u0113j\u0101 t\u0101lp\u0101rdo\u0161ana<\/a>. Un svar\u012bgi \u2013 ar pa\u0161u pre\u010du atskaiti nevar atskait\u012bt galam\u0113r\u0137a valst\u012b samaks\u0101to priek\u0161nodokli. Tam izmantojat parasto PVN atmaksas proced\u016bru, ja J\u016bs galam\u0113r\u0137a valst\u012b nav re\u0123istr\u0113ts citu darb\u012bbu d\u0113\u013c; p\u0113d\u0113j\u0101 gad\u012bjum\u0101 atskait\u012b\u0161ana notiek caur \u0161o viet\u0113jo deklar\u0101ciju.<\/p>\n

Baltijas uz\u0146\u0113muma r\u012bc\u012bbas pl\u0101ns 2026.\u20132028. gadam<\/h2>\n