Gads tuvojas beig\u0101m, un uz\u0146\u0113mumi ros\u012bgi s\u016bta Jaungada v\u0113l\u0113jumus un pieg\u0101d\u0101 Ziemassv\u0113tku d\u0101vanas saviem klientiem. Apskat\u012bsim tuv\u0101k, k\u0101 \u0161\u0101das d\u0101vanas tiek trakt\u0113tas no pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca un ien\u0101kuma nodok\u013ca viedok\u013ca.<\/p>\n
Gads tuvojas beig\u0101m, un uz\u0146\u0113mumi ros\u012bgi s\u016bta Jaungada v\u0113l\u0113jumus un pieg\u0101d\u0101 Ziemassv\u0113tku d\u0101vanas saviem klientiem.<\/p>\n
Apskat\u012bsim tuv\u0101k, k\u0101 \u0161\u0101das d\u0101vanas tiek trakt\u0113tas no pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca un ien\u0101kuma nodok\u013ca viedok\u013ca.<\/p>\n
Visp\u0101r\u012bgi run\u0101jot, d\u0101vanas un izklaides izmaksas ir neatskait\u0101mi izdevumi. Tom\u0113r noteiktos iz\u0146\u0113muma apst\u0101k\u013cos \u0161\u0101di izdevumi var k\u013c\u016bt gan atskait\u0101mi no nodok\u013ciem, gan ties\u012bgi sa\u0146emt PVN atmaksu.<\/p>\n
PVN aspekti<\/p>\n
Lai d\u0101vana tiktu iek\u013cauta PVN atmaksas pras\u012bb\u0101, t\u0101s cenai j\u0101b\u016bt zem\u0101kai par 500 CZK (neto, t.\u00a0i., bez PVN), un nav svar\u012bgi, vai t\u0101 ir mar\u0137\u0113ta ar uz\u0146\u0113muma vai konkr\u0113ta produkta vai pakalpojuma nosaukumu. Tom\u0113r svar\u012bgi ir tas, vai t\u0101 ir veikta d\u0101vin\u0101t\u0101ja saimniecisk\u0101s darb\u012bbas ietvaros PVN likuma 13.\u00a0panta (8)\u00a0punkta (c)\u00a0apak\u0161punkta izpratn\u0113.<\/p>\n
Piem\u0113rs:<\/p>\n
Uz\u0146\u0113mums izplata saviem klientiem firmas kalend\u0101rus, kuru v\u0113rt\u012bba nep\u0101rsniedz 500 CZK bez PVN, un \u0161\u0101di izdevumi tiks atz\u012bti uz\u0146\u0113muma PVN atmaksas pras\u012bb\u0101. Kalend\u0101rs bez uz\u0146\u0113muma logotipa (bet atkal ar cenu 500 CZK vai maz\u0101k bez PVN) nav nodok\u013cu atskait\u0101ms izdevums, bet ties\u012bbas piepras\u012bt priek\u0161nodok\u013ca samaksu tiek saglab\u0101tas.<\/p>\n
Ien\u0101kuma nodok\u013ca aspekti<\/p>\n
Ja j\u016bsu Ziemassv\u0113tku d\u0101vanas ir mar\u0137\u0113tas ar j\u016bsu uz\u0146\u0113muma logotipu vai j\u016bsu pied\u0101v\u0101to produktu vai pakalpojumu pre\u010du z\u012bmi vai apz\u012bm\u0113jumu (kas b\u016btu, piem\u0113ram, z\u012bmola kalend\u0101ra gad\u012bjum\u0101), m\u0113s apl\u016bkojam rekl\u0101mas un akcijas preces un t\u0101d\u0113j\u0101di nodok\u013cu atskait\u0101mus izdevumus ien\u0101kuma nodok\u013ca vajadz\u012bb\u0101m. Atkal, \u0161\u0101du d\u0101vanu v\u0113rt\u012bba nedr\u012bkst p\u0101rsniegt 500 CZK bez PVN.<\/p>\n
D\u0101vanas bez \u0161\u0101d\u0101m deta\u013c\u0101m (piem\u0113ram, uz\u0146\u0113muma logotipa utt.) nevar uzskat\u012bt par rekl\u0101mas un veicin\u0101\u0161anas priek\u0161metiem, un ar t\u0101m saist\u012btie izdevumi t\u0101p\u0113c tiek uzskat\u012bti par izklaides izmaks\u0101m un t\u0101d\u0113j\u0101di (saska\u0146\u0101 ar Ien\u0101kumu nodok\u013ca likuma 25. panta (1) punkta t) apak\u0161punktu) nav atskait\u0101mi.<\/p>\n
Piem\u0113rs:<\/p>\n
K\u0101 Ziemassv\u0113tku d\u0101vanu j\u016bsu klienti sa\u0146em jauku v\u012bna pudeli bez j\u016bsu uz\u0146\u0113muma logotipa. Saist\u012btie izdevumi tiek uzskat\u012bti par izklaides izmaks\u0101m un t\u0101d\u0113\u013c nav atskait\u0101mi. Tom\u0113r, ja vien v\u012bna cena nav 500 CZK vai zem\u0101ka (neskaitot PVN), j\u016bs vismaz var\u0113siet piepras\u012bt priek\u0161nodok\u013ca atmaksu.<\/p>\n
Avots: Likums Nr. 586\/1992 Coll., Ien\u0101kumu nodok\u013ca likums, Likums Nr. 235\/2004 Coll., PVN likums www. port\u00e1l.pohoda.cz<\/p>\n
<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Gads tuvojas beig\u0101m, un uz\u0146\u0113mumi ros\u012bgi s\u016bta Jaungada v\u0113l\u0113jumus un pieg\u0101d\u0101 Ziemassv\u0113tku d\u0101vanas saviem klientiem. Apskat\u012bsim tuv\u0101k, k\u0101 \u0161\u0101das d\u0101vanas tiek trakt\u0113tas no pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca un ien\u0101kuma nodok\u013ca viedok\u013ca. Gads tuvojas beig\u0101m, un uz\u0146\u0113mumi ros\u012bgi s\u016bta Jaungada v\u0113l\u0113jumus un pieg\u0101d\u0101 Ziemassv\u0113tku d\u0101vanas saviem klientiem. Apskat\u012bsim tuv\u0101k, k\u0101 \u0161\u0101das d\u0101vanas tiek trakt\u0113tas no pievienot\u0101s v\u0113rt\u012bbas […]<\/p>\n","protected":false},"author":1,"featured_media":5466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[111],"tags":[112],"class_list":["post-7391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-latvian"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/posts\/7391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/comments?post=7391"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/posts\/7391\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/media\/5466"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/media?parent=7391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/categories?post=7391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/lv\/wp-json\/wp\/v2\/tags?post=7391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}