{"id":29368,"date":"2026-09-12T11:00:04","date_gmt":"2026-09-12T11:00:04","guid":{"rendered":"https:\/\/bilnex.io\/lv\/oss-izmainas-2027-2028\/"},"modified":"2026-09-12T11:00:04","modified_gmt":"2026-09-12T11:00:04","slug":"mes-pasikeisime-2027-2028","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lt\/mes-pasikeisime-2027-2028\/","title":{"rendered":"ES reglamentas 2026\/1869: keisis OSS naudotojams 2027\u20132028 m."},"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<h2 id=\"isa-atbilde-divi-datumi-kas-oss-lietotajam-ir-svarigi\">\u012as\u0101 atbilde: divi datumi, kas OSS lietot\u0101jam ir svar\u012bgi<\/h2>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32026R1869\">Komisijas \u012bsteno\u0161anas regula (ES) 2026\/1869<\/a> ir jau sp\u0113k\u0101 eso\u0161s ties\u012bbu akts. T\u0101 st\u0101j\u0101s sp\u0113k\u0101 2026. gada 17. august\u0101, divdesmit dienas p\u0113c public\u0113\u0161anas Eiropas Savien\u012bbas Ofici\u0101laj\u0101 V\u0113stnes\u012b. Bet t\u0101s ietekme uz OSS, jeb vienot\u0101 kontaktpunkta (One Stop Shop, OSS) lietot\u0101ju, sadal\u0101s divos posmos. Re\u0123istr\u0101cijas datu izmai\u0146as ir sp\u0113k\u0101 no 2027. gada 1. janv\u0101ra l\u012bdz 2028. gada 30. j\u016bnijam. Jauna PVN deklar\u0101cijas forma un ceturt\u0101 \u012bpa\u0161\u0101 sh\u0113ma st\u0101sies sp\u0113k\u0101 tikai no 2028. gada 1. j\u016blija. L\u012bdz \u0161im datumam j\u016bsu pa\u0161reiz\u0113j\u0101 OSS atskaite paliek nemain\u012bga.<\/p>\n<h2 id=\"kas-ir-es-2026-1869-un-kas-tas-nav\">Kas ir ES 2026\/1869 un kas tas nav?<\/h2>\n<p>Regula ietilpst pla\u0161\u0101k\u0101 <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en\">ViDA (VAT in the Digital Age) paket\u0113<\/a>, ta\u010du nav ar to identiska. T\u0101 preciz\u0113 OSS un IOSS, jeb importa vienot\u0101 kontaktpunkta, \u012bpa\u0161o sh\u0113mu tehniskos un atskaites noteikumus. Regula OSS lietot\u0101jiem nav ieviesusi jaunu re\u0101llaika e-r\u0113\u0137inu pien\u0101kumu. Tas ir ViDA otrais, v\u0113l\u0101kais posms, kas skar B2B tirdzniec\u012bbu, ne \u0161o regulu.<\/p>\n<h2 id=\"kas-mainas-no-2027-gada-1-janvara\">Kas main\u0101s no 2027. gada 1. janv\u0101ra?<\/h2>\n<p>S\u0101kot ar \u0161o datumu, m\u0101jaslapas inform\u0101cija OSS re\u0123istr\u0101cij\u0101 j\u0101nor\u0101da tikai tad, \u201eja t\u0101 ir pieejama&#8221;. PVN grupas dati tiek preciz\u0113ti, un PVN grupas gad\u012bjum\u0101 vairs nedr\u012bkst tam paredz\u0113taj\u0101 lauk\u0101 ierakst\u012bt past\u0101v\u012bgas iest\u0101des (fixed establishment) datus. <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32026R1869\">Komisijas \u012bsteno\u0161anas regula<\/a> \u0161o trakt\u0113 k\u0101 tehnisku labojumu, nevis jaunu pien\u0101kumu.<\/p>\n<h2 id=\"kas-mainas-no-2028-gada-1-julija\">Kas main\u0101s no 2028. gada 1. j\u016blija?<\/h2>\n<p>Pa\u0161reiz\u0113jo formu aizst\u0101j vienota elektroniska zi\u0146a, kas aptver \u010detras \u012bpa\u0161\u0101s sh\u0113mas: sh\u0113mu \u0101rpus Savien\u012bbas, Savien\u012bbas sh\u0113mu, importa sh\u0113mu un jauno pa\u0161u pre\u010du p\u0101rvieto\u0161anas sh\u0113mu. Nulles deklar\u0101cija, atskaite, ko iesniedzat, ja attiec\u012bgaj\u0101 period\u0101 pieg\u0101\u017eu nav biju\u0161as, paliek oblig\u0101ta. Labojumam b\u016bs j\u0101pievieno pamatojums, piem\u0113ram, anul\u0113ts dar\u012bjums vai nepareiza PVN likme. Dati tiks sadal\u012bti p\u0113c valsts, pre\u010du izcelsmes valsts un PVN likmes.<\/p>\n<h2 id=\"kam-tas-skar-visvairak\">Kam tas skar visvair\u0101k?<\/h2>\n<p>Visvair\u0101k tas ietekm\u0113 p\u0101rdev\u0113jus, kuri glab\u0101 preces V\u0101cij\u0101, Polij\u0101 vai citur ES, k\u0101 ar\u012b tirdzniec\u012bbas platformas, kas darbojas k\u0101 par pieg\u0101d\u0101t\u0101ju uzskat\u0101ma persona (deemed supplier) pieg\u0101d\u0101t\u0101ja viet\u0101. Tie\u0161i vi\u0146iem preces izcelsmes valsts un PVN numura datu precizit\u0101te k\u013c\u016bst iz\u0161\u0137iro\u0161a. K\u013c\u016bda valsts nor\u0101d\u0113 deklar\u0101cij\u0101 noz\u012bm\u0113 nepareizu PVN nepareizai dal\u012bbvalstij.<\/p>\n<h2 id=\"kas-paliek-nemainigs\">Kas paliek nemain\u012bgs?<\/h2>\n<p>Savien\u012bbas OSS paliek ceturk\u0161\u0146a atskaite. Igaunijas Nodok\u013cu un muitas dienests apstiprina, ka <a href=\"https:\/\/www.emta.ee\/en\/node\/340\/chapter\/321\">termi\u0146\u0161 ir ceturksnim sekojo\u0161\u0101 m\u0113ne\u0161a p\u0113d\u0113j\u0101 diena<\/a>, un \u0161is princips vis\u0101 ES darbojas vien\u0101di. Nulles deklar\u0101cija joproj\u0101m ir sp\u0113k\u0101, labojums notiek <a href=\"https:\/\/vat-one-stop-shop.ec.europa.eu\/document\/download\/55f4ec9d-83e6-4942-9e8d-11d44c243087_en?filename=OSS+Guidelines_revised_1Jan2027_0.pdf\">n\u0101kamaj\u0101 deklar\u0101cij\u0101 triju gadu laik\u0101<\/a>. Un regula nav atnesusi ne jaunu 10 000 eiro robe\u017eu, ne OSS specifisku ES sodu.<\/p>\n<h2 id=\"praktisks-sagatavosanas-sarakstins-2026-2028-gadam\">Praktisks sagatavo\u0161an\u0101s saraksti\u0146\u0161 2026.\u20132028. gadam<\/h2>\n<ul>\n<li><strong>P\u0101rbaudiet izcelsmes valsts, past\u0101v\u012bgas iest\u0101des un PVN numuru datus<\/strong> par katru dal\u012bbvalsti, kur\u0101 glab\u0101jat preces.<\/li>\n<li><strong>Saglab\u0101jiet labojumu pier\u0101d\u012bjumus.<\/strong> <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2013\/952\/oj\/est\">Regulas (ES) Nr. 952\/2013 51. panta 2. punkts nosaka<\/a>, ka, ja saist\u012bb\u0101 ar muitas par\u0101du veikt\u0101s muitas kontroles laik\u0101 konstat\u0113ts, ka attiec\u012bgais gr\u0101matved\u012bbas ieraksts j\u0101labo, un attiec\u012bg\u0101 persona par to inform\u0113ta, dokumenti un inform\u0101cija j\u0101glab\u0101 papildus tr\u012bs gadus virs parast\u0101 glab\u0101\u0161anas termi\u0146a.<\/li>\n<li><strong>Jaut\u0101jiet gr\u0101matvedim un programmat\u016bras pieg\u0101d\u0101t\u0101jam<\/strong>, kad vi\u0146u sist\u0113ma b\u016bs gatava jaunajai formai.<\/li>\n<li><strong>Turiet OSS atskaiti no\u0161\u0137irtu<\/strong> no ikdienas PVN deklar\u0101cijas un no v\u0113l\u0101kas ViDA B2B atskaites, jo tie ir tr\u012bs da\u017e\u0101di pien\u0101kumi, kas tikai nejau\u0161i main\u0101s vienlaikus.<\/li>\n<\/ul>\n<h2>FAQ<\/h2>\n<h3>Millal EL 2026\/1869 j\u00f5ustub?<\/h3>\n<p>EL 2026\/1869 j\u00f5ustus 17. augustil 2026, kaksk\u00fcmmend p\u00e4eva p\u00e4rast avaldamist Euroopa Liidu Teatajas. M\u00e4\u00e4ruse praktiline m\u00f5ju OSS-kasutajale jaguneb kaheks ajavahemikuks.<\/p>\n<h3>Mis muutub OSS-is alates 1. jaanuarist 2027?<\/h3>\n<p>Alates 1. jaanuarist 2027 muutuvad registreerimisandmete t\u00e4psustused: veebilehe info muutub kohustuseks \u201ekui see on k\u00e4ttesaadav\u201c, lisanduvad t\u00e4psustused k\u00e4ibemaksugrupi andmetes ning p\u00fcsiva tegevuskoha andmeid ei tohi selleks ette n\u00e4htud v\u00e4ljale enam kanda.<\/p>\n<h3>Millal j\u00f5ustub uus OSS-i k\u00e4ibedeklaratsiooni vorm?<\/h3>\n<p>Uus k\u00e4ibedeklaratsiooni vorm ja neli erikorda j\u00f5ustuvad 1. juulist 2028. Enne seda j\u00e4\u00e4b kehtima Sinu senine OSS-aruandlus ja vorm.<\/p>\n<h3>Kas OSS-i aruandlus j\u00e4\u00e4b kvartaalseks?<\/h3>\n<p>Jah. Liidu OSS j\u00e4\u00e4b kvartaalseks ning maksude tasumise t\u00e4htajaks on kvartalile j\u00e4rgneva kuu viimane p\u00e4ev. Nulldeklaratsioon on endiselt kohustuslik, kui tarneid ei toimunud.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Millal EL 2026\/1869 j\u00f5ustub?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"EL 2026\/1869 j\u00f5ustus 17. augustil 2026, kaksk\u00fcmmend p\u00e4eva p\u00e4rast avaldamist Euroopa Liidu Teatajas. 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Liidu OSS j\u00e4\u00e4b kvartaalseks ning maksude tasumise t\u00e4htajaks on kvartalile j\u00e4rgneva kuu viimane p\u00e4ev. Nulldeklaratsioon on endiselt kohustuslik, kui tarneid ei toimunud.\"}}]}<\/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>Regula jau spekke, bet jaunieji duomenys ir forma OSS slu\u017ei iki 2027. ir 2028. 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-29368","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/pages\/29368","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=29368"}],"version-history":[{"count":0,"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/pages\/29368\/revisions"}],"wp:attachment":[{"href":"https:\/\/bilnex.io\/lt\/wp-json\/wp\/v2\/media?parent=29368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}