{"id":29317,"date":"2026-09-07T07:00:04","date_gmt":"2026-09-07T07:00:04","guid":{"rendered":"https:\/\/bilnex.io\/lv\/b2b-e-rekins-latvija-2026-2\/"},"modified":"2026-09-07T07:00:04","modified_gmt":"2026-09-07T07:00:04","slug":"b2b-e-rekins-latvija-2026-2","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lt\/b2b-e-rekins-latvija-2026-2\/","title":{"rendered":"B2B e-r\u0113\u0137ins Latvijoje 2026 m.: arba oblig\u0101ts, arba n\u0113"},"content":{"rendered":"
\n
\n
\n

Vai B2B e-r\u0113\u0137ins jau 2026. gad\u0101 ir oblig\u0101ts?<\/h2>\n

N\u0113. 2026. gad\u0101 parasts B2B r\u0113\u0137ins Latvij\u0101, piem\u0113ram, r\u0113\u0137ins, ko viens SIA izraksta citam SIA par pakalpojumu vai preci, struktur\u0113ta e-r\u0113\u0137ina form\u0101 v\u0113l nav oblig\u0101ts. \u0160is pien\u0101kums st\u0101sies sp\u0113k\u0101 tikai no 2028. gada 1. janv\u0101ra: Gr\u0101matved\u012bbas likuma<\/a> p\u0101rejas noteikumi paredz, ka no t\u0101 datuma ikviens Latvij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums, kas izraksta r\u0113\u0137inu citam Latvijas uz\u0146\u0113mumam, to sagatavo k\u0101 struktur\u0113tu e-r\u0113\u0137inu un vienlaikus nodod datus Valsts ie\u0146\u0113mumu dienestam (VID). Termi\u0146\u0161 p\u0101rcelts no s\u0101kotn\u0113ji pl\u0101not\u0101 2026. gada uz 2028. gadu ar groz\u012bjumiem, kas sp\u0113k\u0101 st\u0101j\u0101s 2025. gada 12. j\u016bnij\u0101. R\u0113\u0137iniem, kas adres\u0113ti bud\u017eeta iest\u0101d\u0113m, situ\u0101cija ir cita: tur struktur\u0113ts e-r\u0113\u0137ins oblig\u0101ts jau kop\u0161 2025. gada 1. janv\u0101ra<\/a>, un datu nodo\u0161ana VID oblig\u0101ta kop\u0161 2026. gada 1. janv\u0101ra.<\/p>\n

K\u013c\u016bda, ko pie\u013cauj daudzi, ir \u0161o divu datumu sajauk\u0161ana. No t\u0101 rodas secin\u0101jums, ka e-r\u0113\u0137ins tagad ir oblig\u0101ts visiem. T\u0101 nav taisn\u012bba. Gr\u0101matved\u012bbas likums<\/a> pien\u0101kumu B2B uz\u0146\u0113mumiem iesniegt struktur\u0113ta e-r\u0113\u0137ina datus VID paredz, s\u0101kot ar 2028. gada 1. janv\u0101ri. Likums tie\u0161i neapraksta, kas notiek l\u012bdz tam, ta\u010du no t\u0101 izriet, ka 2026. un 2027. gad\u0101 \u0161\u0101da pien\u0101kuma B2B dar\u012bjumos v\u0113l nav.<\/p>\n

K\u0101 p\u0101rbaud\u012bt, vai pirc\u0113js ir B2B uz\u0146\u0113mums vai bud\u017eeta iest\u0101de?<\/h2>\n

Pirms izlemjat, k\u0101 r\u0113\u0137inu noform\u0113t, paskatieties, kam tas iet. Ja sa\u0146\u0113m\u0113js ir ministrija, pa\u0161vald\u012bba vai cita bud\u017eeta iest\u0101de, struktur\u0113ts e-r\u0113\u0137ins jau \u0161obr\u012bd ir vien\u012bg\u0101 pie\u0146emam\u0101 forma. VID skaidro<\/a>, ka bud\u017eeta iest\u0101de Gr\u0101matved\u012bbas likuma izpratn\u0113 ietver bud\u017eeta iest\u0101des, da\u013c\u0113ji no valsts bud\u017eeta finans\u0113tas atvasin\u0101tas publiskas personas un bud\u017eeta nefinans\u0113tas iest\u0101des. Pieder\u012bbu var p\u0101rbaud\u012bt Centr\u0101l\u0101s statistikas p\u0101rvaldes re\u0123istr\u0101 p\u0113c uz\u0146\u0113muma re\u0123istr\u0101cijas numura. Ja pirc\u0113js ir tikai SIA, AS vai pa\u0161nodarbin\u0101tais, tas ir, komersants, kas nav valsts p\u0101rvaldes iest\u0101de, 2026. gad\u0101 dr\u012bkstat turpin\u0101t s\u016bt\u012bt PDF, un tas ir piln\u012bgi likum\u012bgi.<\/p>\n

Kas Latvij\u0101 skait\u0101s par struktur\u0113tu e-r\u0113\u0137inu?<\/h2>\n

PDF pielikums e-past\u0101 ir cilv\u0113kam las\u0101ms dokuments, nevis struktur\u0113ts e-r\u0113\u0137ins. Lai cik gl\u012bti tas izskat\u012btos, sist\u0113ma to autom\u0101tiski apstr\u0101d\u0101t nevar. Struktur\u0113ts e-r\u0113\u0137ins savuk\u0101rt ir dokuments, kas likuma izpratn\u0113<\/a> sagatavots, nos\u016bt\u012bts un sa\u0146emts ma\u0161\u012bnlas\u0101m\u0101 XML form\u0101t\u0101, tas ir, datu form\u0101t\u0101, ko dators var nolas\u012bt un apstr\u0101d\u0101t bez cilv\u0113ka iejauk\u0161an\u0101s, un atbilst Eiropas standartam EN 16931. Praktiski tas noz\u012bm\u0113, ka XML datnes strukt\u016brai j\u0101atbilst UBL 2.1 un PEPPOL BIS Billing 3.0<\/a> specifik\u0101cijai, tas ir, konkr\u0113tam tehniskam aprakstam, kas nosaka, kuri lauki r\u0113\u0137in\u0101 ir oblig\u0101ti un k\u0101 tie sak\u0101rtoti. \u0160is ir tas pats form\u0101ts, kas jau darbojas starp valsts iest\u0101d\u0113m. Ja j\u016bsu gr\u0101matved\u012bbas programmai \u0161\u0101da eksporta funkcija jau ir, 2026. gad\u0101 to var iedarbin\u0101t B2B r\u0113\u0137iniem, pat ja neviens likums to neprasa.<\/p>\n

K\u0101di ir \u010detri praktiski ce\u013ci, k\u0101 2026. gad\u0101 nos\u016bt\u012bt B2B e-r\u0113\u0137inu?<\/h2>\n

MK noteikumi Nr. 749<\/a>, tas ir, Ministru kabineta noteikumi, paredz vair\u0101kus pieg\u0101des kan\u0101lus, un tos var kombin\u0113t:<\/p>\n