{"id":29479,"date":"2026-09-20T07:00:03","date_gmt":"2026-09-20T07:00:03","guid":{"rendered":"https:\/\/bilnex.io\/lv\/vida-oss-izmainas-2027\/"},"modified":"2026-09-20T07:00:07","modified_gmt":"2026-09-20T07:00:07","slug":"musu-dzive-mainisies-2027-gada","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lv\/musu-dzive-mainisies-2027-gada\/","title":{"rendered":"ViDA OSS izmai\u0146as no 01.01.2027: p\u0101rbaud\u012bt t\u016bl\u012bt"},"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=\"isak-sakot-01-01-2027-mainas-maz\">\u012as\u0101k sakot: 01.01.2027 main\u0101s maz<\/h2>\n<p>Ja j\u016bs jau izmantojat Union OSS jeb Savien\u012bbas PVN vienoto kontaktpunktu (viena deklar\u0101cija, ar kuru nomaks\u0101t PVN par p\u0101rdevumiem pat\u0113r\u0113t\u0101jiem cit\u0101s ES valst\u012bs), tad 01.01.2027 neb\u016bs ne jaunas re\u0123istr\u0101cijas, ne cita deklar\u0113\u0161anas ritma. Eiropas Komisija \u0161\u012b datuma ietekmi OSS un IOSS lietot\u0101jiem nosauc tie\u0161i: tie ir <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">nelieli juridiski preciz\u0113jumi<\/a>. Main\u0101s atsevi\u0161\u0137i noteikumi par PVN ra\u0161an\u0101s momentu, sliek\u0161\u0146a apr\u0113\u0137inu un sh\u0113mu tv\u0113rumu.<\/p>\n<div class=\"ce-key-facts\">\n<p class=\"ce-key-facts-title\"><strong>Galvenie fakti<\/strong><\/p>\n<table class=\"ce-key-facts-table\">\n<thead>\n<tr>\n<th>Fakts<\/th>\n<th>V\u0113rt\u012bba<\/th>\n<th>Sp\u0113k\u0101 no<\/th>\n<th>Avots<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Juridiskie preciz\u0113jumi, kas skar OSS un IOSS lietot\u0101jus<\/td>\n<td>Nelieli juridiski preciz\u0113jumi OSS un IOSS sh\u0113mu lietot\u0101jiem<\/td>\n<td>2027-01-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>OSS papla\u0161in\u0101s uz e-uzl\u0101di<\/td>\n<td>OSS var izmantot e-uzl\u0101des sektora B2C pieg\u0101\u017eu deklar\u0113\u0161anai<\/td>\n<td>2027-01-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en?prefLang=ga\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>Vienot\u0101s PVN re\u0123istr\u0101cijas (SVR) pamatreformas<\/td>\n<td>OSS sh\u0113mu papla\u0161in\u0101\u0161ana, oblig\u0101ta apgriezt\u0101 PVN maks\u0101\u0161ana pieg\u0101d\u0101t\u0101jiem bez past\u0101v\u012bgas vietas; platformu uzskat\u0101m\u0101 pieg\u0101d\u0101t\u0101ja noteikumi \u012bstermi\u0146a izmitin\u0101\u0161anai un pasa\u017eieru autop\u0101rvad\u0101jumiem (dal\u012bbva<\/td>\n<td>2028-07-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>P\u0101rrobe\u017eu B2B digit\u0101l\u0101 zi\u0146o\u0161ana (DRR)<\/td>\n<td>Digit\u0101l\u0101s zi\u0146o\u0161anas pras\u012bbas st\u0101jas sp\u0113k\u0101, e-r\u0113\u0137ins k\u013c\u016bst par r\u0113\u0137inu izrakst\u012b\u0161anas noklus\u0113juma variantu<\/td>\n<td>2030-07-01<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en?prefLang=ga\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>ViDA juridiskais pamats<\/td>\n<td>Padomes Direkt\u012bva (ES) 2025\/516, pie\u0146emta 11.03.2025, public\u0113ta Eiropas Savien\u012bbas Ofici\u0101laj\u0101 V\u0113stnes\u012b 25.03.2025, sp\u0113k\u0101 no 14.04.2025<\/td>\n<td>2025-04-14<\/td>\n<td><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?qid=1772490480384&amp;uri=CELEX%3A32025L0516\" rel=\"nofollow noopener\">eur-lex.europa.eu<\/a><\/td>\n<\/tr>\n<tr>\n<td>Atjaunin\u0101t\u0101s OSS vadl\u012bnijas un skaidrojo\u0161\u0101s piez\u012bmes<\/td>\n<td>Public\u0113tas, lai atspogu\u013cotu 01.01.2027 sp\u0113k\u0101 st\u0101jo\u0161\u0101s SVR izmai\u0146as<\/td>\n<td>2026-07-24<\/td>\n<td><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\" rel=\"nofollow noopener\">taxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Viens saturisks papla\u0161in\u0101jums tom\u0113r ir. No 01.01.2027 caur OSS var\u0113s deklar\u0113t ar\u012b <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/vat-digital-age-2026-work-programme-available-2026-05-22_en?prefLang=ga\">e-uzl\u0101des sektora B2C pieg\u0101des<\/a>.<\/p>\n<p>Liela da\u013ca no t\u0101, ko reklam\u0113 ar ViDA nosaukumu, s\u0101kas tikai 01.07.2028 \u2013 pla\u0161\u0101 OSS papla\u0161in\u0101\u0161ana, savu pre\u010du p\u0101rvieto\u0161anas sh\u0113ma un oblig\u0101t\u0101 apgriezt\u0101 PVN maks\u0101\u0161ana.<\/p>\n<h2 id=\"vispirms-atdaliet-2027-2028-un-2030-gadu\">Vispirms atdaliet 2027., 2028. un 2030. gadu<\/h2>\n<p>Bie\u017e\u0101k\u0101 k\u013c\u016bda ir visu ViDA paketi iespiest vien\u0101 datum\u0101. Patiesais grafiks ir pak\u0101penisks un <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">p\u0113c pa\u0161as Komisijas apkopojuma<\/a> stiepjas l\u012bdz 2035. gadam:<\/p>\n<ul>\n<li><strong>01.01.2027:<\/strong> preciz\u0113jumi OSS un IOSS lietot\u0101jiem, OSS papla\u0161in\u0101s uz e-uzl\u0101di.<\/li>\n<li><strong>01.07.2028:<\/strong> vienot\u0101s PVN re\u0123istr\u0101cijas (Single VAT Registration) pamatreformas, OSS sh\u0113mu papla\u0161in\u0101\u0161ana, apgriezt\u0101 PVN maks\u0101\u0161ana pieg\u0101d\u0101t\u0101jiem, kuri attiec\u012bgaj\u0101 valst\u012b nav re\u0123istr\u0113ti, k\u0101 ar\u012b platformu uzskat\u0101m\u0101 pieg\u0101d\u0101t\u0101ja noteikumi \u012bstermi\u0146a izmitin\u0101\u0161anai un pasa\u017eieru autop\u0101rvad\u0101jumiem. Platformu noteikumu piem\u0113ro\u0161anu dal\u012bbvalsts var atlikt l\u012bdz 01.01.2030.<\/li>\n<li><strong>01.07.2030:<\/strong> p\u0101rrobe\u017eu B2B tirdzniec\u012bbas digit\u0101l\u0101 zi\u0146o\u0161ana; e-r\u0113\u0137ins k\u013c\u016bst par r\u0113\u0137inu izrakst\u012b\u0161anas noklus\u0113juma variantu.<\/li>\n<\/ul>\n<p>Juridiskais pamats ir <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?qid=1772490480384&amp;uri=CELEX%3A32025L0516\">Padomes Direkt\u012bva (ES) 2025\/516<\/a>, kas pie\u0146emta 11.03.2025 un st\u0101j\u0101s sp\u0113k\u0101 14.04.2025. Saturiskie skaidrojumi jau ir pieejami: atjaunin\u0101t\u0101s OSS vadl\u012bnijas un skaidrojo\u0161\u0101s piez\u012bmes public\u0113tas <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">2026. gada 24. j\u016blij\u0101<\/a> tie\u0161i t\u0101p\u0113c, lai atspogu\u013cotu 2027. gada izmai\u0146as.<\/p>\n<h2 id=\"ka-aprekina-10-000-eiro-slieksni-ja-prece-glabajas-citas-val\">K\u0101 apr\u0113\u0137ina 10 000 eiro slieksni, ja prece glab\u0101jas citas valsts noliktav\u0101?<\/h2>\n<p>10 000 eiro gada slieksnis p\u0101rrobe\u017eu B2C p\u0101rdevumiem nepaz\u016bd un nek\u0101pj. Main\u0101s tas, k\u0101 to r\u0113\u0137ina. P\u0113c atjaunin\u0101taj\u0101m OSS vadl\u012bnij\u0101m sliek\u0161\u0146a apr\u0113\u0137in\u0101 ieskaita tikai t\u0101s Savien\u012bbas iek\u0161\u0113j\u0101s distances p\u0101rdo\u0161anas, kuru preces ce\u013cu s\u0101k j\u016bsu uz\u0146\u0113muma m\u012btnes valst\u012b.<\/p>\n<p>Piem\u0113rs. Latvijas uz\u0146\u0113mums no Latvijas nos\u016bta preces Lietuvas pat\u0113r\u0113t\u0101jiem par 8000 eiro. \u0160\u012b summa apr\u0113\u0137in\u0101 ieskait\u0101s. Ja tas pats uz\u0146\u0113mums glab\u0101 preces Polijas noliktav\u0101 un p\u0101rdod no turienes V\u0101cijas pat\u0113r\u0113t\u0101jiem, \u0161ie p\u0101rdevumi slieksn\u012b neieskait\u0101s un tiek aplikti ar nodokli galam\u0113r\u0137a valst\u012b, kur beidzas preces transports.<\/p>\n<p>Otra lieta, ko v\u0113rts noskaidrot l\u012bdz galam: pati re\u0123istr\u0113\u0161an\u0101s OSS tiek uzskat\u012bta par izv\u0113li piem\u0113rot parastos galam\u0113r\u0137a valsts nodok\u013cu noteikumus. Kam\u0113r esat OSS, m\u0101jvalsts 10 000 eiro slieksni paral\u0113li neizmantojat.<\/p>\n<h2 id=\"kad-rodas-pvn-un-kas-mainas-platformam-un-non-union-oss\">Kad rodas PVN un kas main\u0101s platform\u0101m un non-Union OSS?<\/h2>\n<p>No 01.01.2027 dal\u012bbvalstis vairs nevar OSS ietvaros deklar\u0113taj\u0101m pieg\u0101d\u0113m piem\u0113rot savas nacion\u0101l\u0101s atk\u0101pes par PVN ra\u0161an\u0101s laiku (direkt\u012bvas 66. pants). Sp\u0113k\u0101 ir visp\u0101r\u012bgie noteikumi: prece ir pieg\u0101d\u0101ta vai pakalpojums sniegts. Platformu uzskat\u0101m\u0101 pieg\u0101d\u0101t\u0101ja p\u0101rdevumiem, k\u0101 ar\u012b IOSS jeb importa vienotajam kontaktpunktam, ko izmanto zemas v\u0113rt\u012bbas s\u016bt\u012bjumiem no tre\u0161aj\u0101m valst\u012bm, PVN joproj\u0101m rodas maks\u0101juma sa\u0146em\u0161anas br\u012bd\u012b.<\/p>\n<p>Vai platformas no 01.01.2027 k\u013c\u016bst par uzskat\u0101mo pieg\u0101d\u0101t\u0101ju? Pla\u0161\u0101 noz\u012bm\u0113 n\u0113. Jaunie noteikumi pa nozar\u0113m s\u0101kas 2028. gad\u0101. 2027. gad\u0101 preciz\u0113 vien\u012bgi to, ka elektronisk\u0101s saskarnes uzskat\u0101m\u0101 pieg\u0101d\u0101t\u0101ja loma attiecas ar\u012b uz p\u0101rdevumiem t\u0101 sauktaj\u0101m \u010detr\u0101m grup\u0101m: da\u017ei juridiskas personas, kas nav nodok\u013ca maks\u0101t\u0101jas, vienot\u0101s likmes lauksaimnieki, maz\u0101 uz\u0146\u0113muma \u012bpa\u0161\u0101 re\u017e\u012bma lietot\u0101ji un citi ar nodokli neapliekami nodok\u013ca maks\u0101t\u0101ji.<\/p>\n<p>Non-Union OSS lietot\u0101jam, tas ir, kontaktpunkta lietot\u0101jam \u0101rpus ES, tiek skaidri pateikts, ka sh\u0113ma attiecas uz ES sniegtajiem B2C pakalpojumiem jebkuram klientam, ar\u012b tad, ja klients ES nedz\u012bvo. Komisijas piem\u0113rs: ASV uz\u0146\u0113mums p\u0101rdod digit\u0101lu pakalpojumu ASV t\u016bristam, kur\u0161 tobr\u012bd uzturas Eirop\u0101.<\/p>\n<h2 id=\"ka-oss-var-izmantot-energijai-un-e-uzladei\">K\u0101 OSS var izmantot ener\u0123ijai un e-uzl\u0101dei?<\/h2>\n<p>\u0160is ir vien\u012bgais \u012bstais 2027. gada papla\u0161in\u0101jums. Kvalific\u0113tas p\u0101rrobe\u017eu B2C pieg\u0101des g\u0101zes, elektroener\u0123ijas, siltuma un aukstuma jom\u0101 OSS izpratn\u0113 tiek uzskat\u012btas par distances p\u0101rdo\u0161anu. Praks\u0113 tas noz\u012bm\u0113, ka p\u0101rrobe\u017eu e-uzl\u0101des t\u012bkla operatoram nav j\u0101re\u0123istr\u0113jas atsevi\u0161\u0137i katr\u0101 valst\u012b.<\/p>\n<p>Vadl\u012bnijas \u0161o risin\u0101jumu apraksta k\u0101 pagaidu tiltu l\u012bdz 2028. gada noteikumu sp\u0113k\u0101 st\u0101\u0161an\u0101s br\u012bdim. Pl\u0101nojiet to k\u0101 pagaidu k\u0101rt\u012bbu, nevis k\u0101 gal\u012bgo risin\u0101jumu.<\/p>\n<h2 id=\"ko-parbaudit-ioss-maza-uznemuma-rezima-un-registracijas-datu\">Ko p\u0101rbaud\u012bt IOSS, maz\u0101 uz\u0146\u0113muma re\u017e\u012bma un re\u0123istr\u0101cijas datu sada\u013c\u0101?<\/h2>\n<p>Tr\u012bs p\u0101rbaudes pirms gada mai\u0146as.<\/p>\n<p>Pirmk\u0101rt, IOSS un ES maz\u0101 uz\u0146\u0113muma PVN atbr\u012bvojuma \u012bpa\u0161ais re\u017e\u012bms no 01.01.2027 nav lietojami kop\u0101. Uz\u0146\u0113mumam, kas izmanto \u012bpa\u0161o re\u017e\u012bmu, no t\u0101 j\u0101atsak\u0101s pirms re\u0123istr\u0113\u0161an\u0101s IOSS. Savuk\u0101rt IOSS lietot\u0101jam, p\u0101rejot uz \u012bpa\u0161o re\u017e\u012bmu, j\u0101izsl\u0113dzas no IOSS.<\/p>\n<p>Otrk\u0101rt, atjaunojas pras\u012bbas re\u0123istr\u0101cijas datiem. <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=sl\">Komisijas \u012asteno\u0161anas regula (ES) 2026\/1869<\/a> preciz\u0113 \u012bpa\u0161o re\u017e\u012bmu piem\u0113ro\u0161anas noteikumus un papildina datu kopu ar m\u0101jaslapas inform\u0101ciju un PVN grupas paz\u012bmi.<\/p>\n<p>Tre\u0161k\u0101rt, vadl\u012bnij\u0101s ir preciz\u0113ti atmaksas pieteikumu ce\u013ci. Ja jums OSS valst\u012bs ir priek\u0161nodoklis, p\u0101rbaudiet, kuru proced\u016bru faktiski izmantojat.<\/p>\n<h2 id=\"2026-gada-decembra-darbu-saraksts\">2026. gada decembra darbu saraksts<\/h2>\n<ul>\n<li><strong>Kart\u0113jiet noliktavas:<\/strong> no kur\u0101m valst\u012bm prece patie\u0161\u0101m s\u0101k ce\u013cu. No t\u0101 atkar\u012bgs sliek\u0161\u0146a apr\u0113\u0137ins.<\/li>\n<li><strong>P\u0101rbaudiet nodok\u013ca ra\u0161an\u0101s lo\u0123iku:<\/strong> vai sist\u0113ma OSS p\u0101rdevumam liek pieg\u0101des datumu, bet platformas vai IOSS p\u0101rdevumam naudas sa\u0146em\u0161anas datumu.<\/li>\n<li><strong>P\u0101rskatiet ener\u0123ijas un platformu pl\u016bsmas:<\/strong> e-uzl\u0101de, elektroener\u0123ijas t\u0101l\u0101kp\u0101rdo\u0161ana, p\u0101rdevumi \u010detru grupu klientiem.<\/li>\n<li><strong>Apstipriniet savu statusu:<\/strong> maz\u0101 uz\u0146\u0113muma \u012bpa\u0161ais re\u017e\u012bms un IOSS kop\u0101 neiet.<\/li>\n<li><strong>Atjauniniet re\u0123istr\u0101cijas datus<\/strong> port\u0101l\u0101, tostarp m\u0101jaslapas adresi un grupas paz\u012bmi.<\/li>\n<li><strong>Sekojiet savai nodok\u013cu administr\u0101cijai:<\/strong> pirms pirm\u0101s 2027. gada deklar\u0101cijas p\u0101rlasiet viet\u0113jos port\u0101la nor\u0101d\u012bjumus.<\/li>\n<\/ul>\n<p class=\"ce-lang-links\"><span class=\"ce-label\">Pieejams ar\u012b:<\/span> <a href=\"https:\/\/bilnex.io\/oss-ioss-muudatused-2027\/\" hreflang=\"et\" lang=\"et\">eesti keeles<\/a> \u00b7 <a href=\"https:\/\/bilnex.io\/en\/vida-oss-changes-2027\/\" hreflang=\"en\" lang=\"en\">English<\/a> \u00b7 <a href=\"https:\/\/bilnex.io\/lt\/vida-oss-pakeitimai-2027\/\" 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-vienota-pvn-registracija\/\">ViDA vienot\u0101 PVN re\u0123istr\u0101cija: kas s\u0101kas 2028. gad\u0101?<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/oss-ioss-labojumi-2028\/\">ViDA OSS deklar\u0101ciju labojumi: termi\u0146\u0161 ir 2028, ne 2027<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-pasu-cenu-shema\/\">ViDA pa\u0161u pre\u010du PVN sk\u0113ma: gatava l\u012bdz 2028. gada 1. j\u016blijam<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/pvn-reversa-maksasana-2028\/\">ViDA reforma 2028: kad PVN pien\u0101kums p\u0101riet pirc\u0113jam<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/oss-izmainas-2027-2028\/\">ES regula 2026\/1869: kas main\u0101s OSS lietot\u0101jiem 2027\u20132028<\/a><\/li>\n<li><a href=\"https:\/\/bilnex.io\/lv\/vida-precu-parvietosanas-skema\/\">ViDA pre\u010du p\u0101rvieto\u0161anas sk\u0113ma: kas main\u0101s no 2028. gada?<\/a><\/li>\n<\/ul>\n<\/div>\n<p class=\"ce-reviewed\"><em>P\u0113d\u0113jo reizi p\u0101rbaud\u012bts: <time datetime=\"Wed Sep 16\">2026. gada 16. septembris<\/time><\/em><\/p>\n<h2>FAQ<\/h2>\n<h3>Kas 1. jaanuaril 2027 algab ViDA suur OSS-i reform?<\/h3>\n<p>Ei, 1. jaanuaril 2027 j\u00f5ustuvad \u00fcksnes \u00f5iguslikud t\u00e4psustused ja OSS-i laiendus e-laadimisele. Suur reform, sealhulgas oma kauba \u00fcleviimise skeem ja kohustuslik p\u00f6\u00f6rdmaksustamine, algab 1. juulil 2028.<\/p>\n<h3>Kuidas arvutatakse 10 000 euro piirm\u00e4\u00e4ra alates 2027. aastast?<\/h3>\n<p>Piirm\u00e4\u00e4ra arvestusse l\u00e4hevad ainult need \u00fchendusesisesed kaugm\u00fc\u00fcgid, mis saadetakse teele ettev\u00f5tte asukohariigist. Kui kaup asub teises riigis olevas vahelaos ja saadetakse sealt ostjale, siis see m\u00fc\u00fck piirm\u00e4\u00e4ra arvesse ei l\u00e4he ning maksustatakse sihtriigis.<\/p>\n<h3>Kas IOSS-i ja ELi v\u00e4ikeettev\u00f5tja erikorda saab 2027. aastal koos kasutada?<\/h3>\n<p>Ei, alates 1. jaanuarist 2027 on IOSS ja ELi v\u00e4ikeettev\u00f5tja k\u00e4ibemaksuvabastuse erikord (SME scheme) teineteist v\u00e4listavad. Ettev\u00f5te peab valima \u00fche neist ja teisest enne registreerumist loobuma.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Kas 1. jaanuaril 2027 algab ViDA suur OSS-i reform?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ei, 1. jaanuaril 2027 j\u00f5ustuvad \u00fcksnes \u00f5iguslikud t\u00e4psustused ja OSS-i laiendus e-laadimisele. Suur reform, sealhulgas oma kauba \u00fcleviimise skeem ja kohustuslik p\u00f6\u00f6rdmaksustamine, algab 1. juulil 2028.\"}},{\"@type\":\"Question\",\"name\":\"Kuidas arvutatakse 10 000 euro piirm\u00e4\u00e4ra alates 2027. aastast?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Piirm\u00e4\u00e4ra arvestusse l\u00e4hevad ainult need \u00fchendusesisesed kaugm\u00fc\u00fcgid, mis saadetakse teele ettev\u00f5tte asukohariigist. 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