{"id":29101,"date":"2026-08-06T11:00:02","date_gmt":"2026-08-06T11:00:02","guid":{"rendered":"https:\/\/bilnex.io\/lv\/vida-vienota-pvn-registracija\/"},"modified":"2026-08-06T11:00:02","modified_gmt":"2026-08-06T11:00:02","slug":"ujednolicona-rejestracja-vat-vida","status":"publish","type":"page","link":"https:\/\/bilnex.io\/pl\/ujednolicona-rejestracja-vat-vida\/","title":{"rendered":"Rejestracja ViDA vienot\u0101 PVN: czy rozpocznie si\u0119 w 2028 roku?"},"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=\"kad-saksies-vida-pamatpasakumi\">Kad s\u0101ksies ViDA pamatpas\u0101kumi?<\/h2>\n<p>J\u0101, tom\u0113r pak\u0101peniski. ViDA jeb \u201eVAT in the Digital Age\u201d paketes vienot\u0101s PVN re\u0123istr\u0101cijas pamatpas\u0101kumi st\u0101sies sp\u0113k\u0101 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">2028. gada 1. j\u016blij\u0101<\/a>. No \u0161\u012b datuma papla\u0161in\u0101s OSS jeb vienas pieturas meh\u0101nisms (One Stop Shop), un p\u0101rdev\u0113jiem, kas nav re\u0123istr\u0113ti galam\u0113r\u0137a valst\u012b, k\u013c\u016bs oblig\u0101ta revers\u0101 PVN maks\u0101\u0161ana. Pirms tam, <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=de\">2027. gada 1. janv\u0101r\u012b<\/a>, sp\u0113k\u0101 st\u0101sies vien neliels groz\u012bjums, kas skar galvenok\u0101rt g\u0101zes, elektr\u012bbas un siltumener\u0123ijas pieg\u0101des OSS ietvaros. Izsaukuma noliktavas jeb call-off stock k\u0101rt\u012bba noz\u012bm\u0113, ka prece tiek p\u0101rvesta uz noliktavu cit\u0101 dal\u012bbvalst\u012b un p\u0101rdota tikai v\u0113l\u0101k. \u0160\u012b k\u0101rt\u012bba izzud\u012bs pavisam <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">2029. gada 30. j\u016bnij\u0101<\/a>, jo jaunas pre\u010du p\u0101rvieto\u0161anas t\u0101s ietvaros neb\u016bs iesp\u0113jams s\u0101kt p\u0113c 2028. gada 30. j\u016bnija.<\/p>\n<h2 id=\"ko-nozime-viena-pvn-registracija-patiesiba\">Ko noz\u012bm\u0113 \u201eviena PVN re\u0123istr\u0101cija\u201d paties\u012bb\u0101?<\/h2>\n<p>Nosaukums maldina. ViDA nerada jaunu, vis\u0101 Eirop\u0101 vienotu PVN numuru. <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-digital-age-vida_en?prefLang=de\">Saska\u0146\u0101 ar Eiropas Komisijas skaidrojumu<\/a> papla\u0161in\u0101s vien\u012bgi OSS izmanto\u0161anas joma, t\u0101p\u0113c ret\u0101k b\u016bs j\u0101re\u0123istr\u0113jas atsevi\u0161\u0137i katrai galam\u0113r\u0137a valstij. J\u016bsu Latvijas PVN maks\u0101t\u0101ja numurs nekur nepazud\u012bs, main\u012bsies tikai tas, ko ar to var\u0113s deklar\u0113t.<\/p>\n<h2 id=\"kuri-tris-pasakumi-mazina-vajadzibu-pec-arvalstu-pvn-numurie\">Kuri tr\u012bs pas\u0101kumi mazina vajadz\u012bbu p\u0113c \u0101rvalstu PVN numuriem?<\/h2>\n<ul>\n<li><strong>OSS papla\u0161in\u0101\u0161ana:<\/strong> no 2028. gada 1. j\u016blija ar Savien\u012bbas OSS var\u0113s deklar\u0113t ar\u012b <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">noteiktas viet\u0113j\u0101s B2C pre\u010du pieg\u0101des<\/a> valst\u012bs, kur uz\u0146\u0113mums nav re\u0123istr\u0113ts.<\/li>\n<li><strong>Savu pre\u010du p\u0101rve\u0161ana:<\/strong> preces p\u0101rvieto\u0161anu uz citu dal\u012bbvalsti var\u0113s deklar\u0113t <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">saska\u0146\u0101 ar jauno erik\u0101rt\u012bbu<\/a> tikai ar re\u0123istr\u0101cijas valsts PVN numuru, ja galam\u0113r\u0137a valst\u012b ir pilnas priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbas.<\/li>\n<li><strong>Oblig\u0101ta revers\u0101 PVN maks\u0101\u0161ana:<\/strong> ja p\u0101rdev\u0113js nav re\u0123istr\u0113ts galam\u0113r\u0137a valst\u012b, bet pirc\u0113js tur ir PVN maks\u0101t\u0101js, nodok\u013ca maks\u0101\u0161anas pien\u0101kums p\u0101ries pirc\u0113jam <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">saska\u0146\u0101 ar jauno 194. pantu<\/a>.<\/li>\n<\/ul>\n<h2 id=\"ka-sis-izmainas-izskatisies-latvijas-uznemuma-ikdiena\">K\u0101 \u0161\u012bs izmai\u0146as izskat\u012bsies Latvijas uz\u0146\u0113muma ikdien\u0101?<\/h2>\n<ol>\n<li>Latvijas e-veikals p\u0101rdod preci Lietuvas pat\u0113r\u0113t\u0101jam tie\u0161i no Latvijas noliktavas. \u0160\u0101da p\u0101rdo\u0161ana \u0161odien jau notiek ar OSS starpniec\u012bbu, jo p\u0101rsniedz <a href=\"https:\/\/www.emta.ee\/ariklient\/maksud-ja-tasumine\/kaibemaks\/e-kaubanduse-ja-teenuste-erikorrad\/liidu-erikord\">10 000 eiro t\u0101lp\u0101rdo\u0161anas slieksni<\/a>.<\/li>\n<li>Latvijas vairumtirgot\u0101js p\u0101rved preci no R\u012bgas noliktavas uz noliktavu Polij\u0101 t\u0101l\u0101kp\u0101rdo\u0161anai. No 2028. gada 1. j\u016blija \u0161o p\u0101rvieto\u0161anu var\u0113s deklar\u0113t <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">savu pre\u010du p\u0101rve\u0161anas erik\u0101rt\u012bbas<\/a> ietvaros, bez Polijas PVN numura.<\/li>\n<li>Latvijas pakalpojumu uz\u0146\u0113mums uzst\u0101da iek\u0101rtas V\u0101cij\u0101 v\u0101cu PVN maks\u0101t\u0101jam. No t\u0101 pa\u0161a datuma PVN p\u0101ries pirc\u0113jam revers\u0101 k\u0101rt\u012bb\u0101, un p\u0101rdev\u0113jam V\u0101cij\u0101 neb\u016bs j\u0101re\u0123istr\u0113jas.<\/li>\n<\/ol>\n<h2 id=\"kuri-slieksni-un-pienakumi-nekur-nepazudis\">Kuri sliek\u0161\u0146i un pien\u0101kumi nekur nepazud\u012bs?<\/h2>\n<p>ViDA neskar divas paz\u012bstamas robe\u017eas. <a href=\"https:\/\/www.emta.ee\/ariklient\/maksud-ja-tasumine\/kaibemaks\/e-kaubanduse-ja-teenuste-erikorrad\/liidu-erikord\">ES m\u0113roga 10 000 eiro t\u0101lp\u0101rdo\u0161anas slieksnis<\/a> paliek nemain\u012bgs, un tikpat nemain\u012bgs paliek katras valsts viet\u0113jais re\u0123istr\u0101cijas slieksnis. Igaunij\u0101 tas ir <a href=\"https:\/\/www.riigiteataja.ee\/akt\/102012025014\">40 000 eiro re\u0123istr\u0101cijas slieksnis<\/a>, Latvij\u0101 un Lietuv\u0101 sp\u0113k\u0101 ir savi viet\u0113jie sliek\u0161\u0146i. \u0160ie ir atsevi\u0161\u0137i noteikumi, ne ViDA da\u013ca. Savu pre\u010du p\u0101rve\u0161anas erik\u0101rt\u012bbas lietot\u0101jam b\u016bs j\u0101iesniedz <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">ikm\u0113ne\u0161a deklar\u0101cija<\/a> ar\u012b nulles m\u0113nes\u012b un j\u0101glab\u0101 dati 10 gadus no p\u0101rve\u0161anas gada beig\u0101m. Revers\u0101 PVN maks\u0101\u0161ana neaptver p\u0101rdo\u0161anu galapat\u0113r\u0113t\u0101jam, t\u0101p\u0113c B2C dar\u012bjumos OSS vai viet\u0113j\u0101 re\u0123istr\u0101cija paliks nepiecie\u0161ama.<\/p>\n<h2 id=\"ko-darit-jau-tagad-pirms-2028-gada\">Ko dar\u012bt jau tagad, pirms 2028. gada?<\/h2>\n<p>Apzinieties, kur Jums ir \u0101rvalstu PVN numuri un noliktavas, un atdaliet B2C un B2B p\u0101rdo\u0161anas pl\u016bsmas. Tas par\u0101d\u012bs, kur\u0161 no tr\u012bs pas\u0101kumiem J\u016bs faktiski skar. Sekojiet l\u012bdzi izmai\u0146\u0101m savas valsts PVN likumdo\u0161an\u0101, kas <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX%3A32025L0516\">saska\u0146\u0101 ar \u012bsteno\u0161anas norm\u0101m<\/a> j\u0101pie\u0146em un j\u0101public\u0113 l\u012bdz 2028. gada 30. j\u016bnijam. Nemainiet eso\u0161\u0101s re\u0123istr\u0101cijas, kam\u0113r J\u016bsu valsts nodok\u013cu iest\u0101de nav public\u0113jusi konkr\u0113tas vadl\u012bnijas. Igaunijas nodok\u013cu un muitas amets (EMTA), piem\u0113ram, <a href=\"https:\/\/www.emta.ee\/ariklient\/maksud-ja-tasumine\/kaibemaks\/e-kaubanduse-ja-teenuste-erikorrad\/liidu-erikord\">2026. gada 6. augusta<\/a> st\u0101vokl\u012b \u0161\u0101das vadl\u012bnijas v\u0113l nebija public\u0113jis.<\/p>\n<h2>FAQ<\/h2>\n<h3>Millal ViDA p\u00f5hiosa j\u00f5ustub ja mis muutub?<\/h3>\n<p>ViDA p\u00f5himeetmed hakkavad kehtima 1. juulil 2028. Sellest kuup\u00e4evast laieneb OSS ja j\u00f5ustub kohustuslik p\u00f6\u00f6rdmaksustamine mitteresidendist m\u00fc\u00fcjatele B2B-m\u00fc\u00fcgi korral.<\/p>\n<h3>Kas ViDA loob \u00fche \u00fcleeuroopalise k\u00e4ibemaksuregistri numbri?<\/h3>\n<p>Ei. ViDA ei tekita uut \u00fcleeuroopalist KMKR-numbrit. Eesti KMKR-number j\u00e4\u00e4b alles, kuid see, mida selle alt deklareerida, muutub m\u00f5nes olukorras t\u00e4nu OSSi laiendamisele.<\/p>\n<h3>Mis on 1. jaanuarist 2027 ja 30. juunist 2029 olulisemad t\u00e4htajad?<\/h3>\n<p>1. jaanuaril 2027 j\u00f5ustub v\u00e4ike muudatus, mis puudutab peamiselt gaasi-, elektri- ja soojusenergia OSS-tarneid. 30. juunil 2029 kaob v\u00e4ljakutselao (call-off stock) kord l\u00f5plikult.<\/p>\n<h3>Kas ViDA kaotab ELi 10 000 euro kaugm\u00fc\u00fcgi k\u00fcnnise v\u00f5i Eesti registreerimisk\u00fcnnise?<\/h3>\n<p>Ei. ViDA ei puuduta kahte k\u00fcnnist: 10 000 euro ELi-\u00fclene kaugm\u00fc\u00fcgi k\u00fcnnis ja Eesti 40 000 euro registreerimisk\u00fcnnis j\u00e4\u00e4vad kehtima muutumatult.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Millal ViDA p\u00f5hiosa j\u00f5ustub ja mis muutub?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ViDA p\u00f5himeetmed hakkavad kehtima 1. juulil 2028. Sellest kuup\u00e4evast laieneb OSS ja j\u00f5ustub kohustuslik p\u00f6\u00f6rdmaksustamine mitteresidendist m\u00fc\u00fcjatele B2B-m\u00fc\u00fcgi korral.\"}},{\"@type\":\"Question\",\"name\":\"Kas ViDA loob \u00fche \u00fcleeuroopalise k\u00e4ibemaksuregistri numbri?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ei. ViDA ei tekita uut \u00fcleeuroopalist KMKR-numbrit. Eesti KMKR-number j\u00e4\u00e4b alles, kuid see, mida selle alt deklareerida, muutub m\u00f5nes olukorras t\u00e4nu OSSi laiendamisele.\"}},{\"@type\":\"Question\",\"name\":\"Mis on 1. jaanuarist 2027 ja 30. juunist 2029 olulisemad t\u00e4htajad?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"1. jaanuaril 2027 j\u00f5ustub v\u00e4ike muudatus, mis puudutab peamiselt gaasi-, elektri- ja soojusenergia OSS-tarneid. 30. juunil 2029 kaob v\u00e4ljakutselao (call-off stock) kord l\u00f5plikult.\"}},{\"@type\":\"Question\",\"name\":\"Kas ViDA kaotab ELi 10 000 euro kaugm\u00fc\u00fcgi k\u00fcnnise v\u00f5i Eesti registreerimisk\u00fcnnise?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ei. ViDA ei puuduta kahte k\u00fcnnist: 10 000 euro ELi-\u00fclene kaugm\u00fc\u00fcgi k\u00fcnnis ja Eesti 40 000 euro registreerimisk\u00fcnnis j\u00e4\u00e4vad kehtima muutumatult.\"}}]}<\/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&#039;s papla\u0161ina OSS un no 2028. gada 1. juila svetva oblig\u0101tu revers\u0101 PVN taks\u00e4\u0161anu, ale nie b\u0119dzie jednego numeru ES PVN.<\/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-29101","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/pages\/29101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/comments?post=29101"}],"version-history":[{"count":0,"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/pages\/29101\/revisions"}],"wp:attachment":[{"href":"https:\/\/bilnex.io\/pl\/wp-json\/wp\/v2\/media?parent=29101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}