{"id":7151,"date":"2020-12-03T16:26:06","date_gmt":"2020-12-03T13:26:06","guid":{"rendered":"https:\/\/www.inlatplus.lv\/lv\/?post_type=publication&#038;p=7151"},"modified":"2020-12-09T02:38:16","modified_gmt":"2020-12-08T23:38:16","slug":"vai-latvija-ir-iespejams-veikt-arvalstu-komersanta-darbibu-bez-registracijas","status":"publish","type":"publication","link":"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/vai-latvija-ir-iespejams-veikt-arvalstu-komersanta-darbibu-bez-registracijas","title":{"rendered":"Vai Latvij\u0101 ir iesp\u0113jams veikt \u0101rvalstu komersanta darb\u012bbu bez re\u0123istr\u0101cijas?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2020\/12\/tax-concept_gjqepdd_-2-1-1024x682.jpg\" alt=\"\" class=\"wp-image-7156\" width=\"512\" height=\"341\" srcset=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2020\/12\/tax-concept_gjqepdd_-2-1-1024x682.jpg 1024w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2020\/12\/tax-concept_gjqepdd_-2-1-300x200.jpg 300w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2020\/12\/tax-concept_gjqepdd_-2-1-768x512.jpg 768w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2020\/12\/tax-concept_gjqepdd_-2-1.jpg 1280w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n<p>Kop\u0161 1995. gada 18. febru\u0101ra Latvij\u0101 ir sp\u0113k\u0101 likums \u201cPar nodok\u013ciem un nodev\u0101m\u201d. Uz doto br\u012bdi saska\u0146\u0101 ar \u0161o likumu 2020. gada 5. marta redakcij\u0101, ir noteikta nodok\u013cu maks\u0101t\u0101ju klasifik\u0101cija un pien\u0101kums re\u0123istr\u0113ties k\u0101 nodok\u013cu maks\u0101t\u0101jiem.<\/p>\n\n<p>Saska\u0146\u0101 ar likuma &#8220;Par nodok\u013ciem un nodev\u0101m&#8221; 14. panta 6. da\u013cu nerezidenta (\u0101rvalstu komersanta) past\u0101v\u012bg\u0101 p\u0101rst\u0101vniec\u012bba Latvij\u0101 visu nodok\u013cu likumu piem\u0113ro\u0161anai tiek uzskat\u012bta par atsevi\u0161\u0137u viet\u0113jo nodok\u013cu maks\u0101t\u0101ju. Ja nerezidentam (\u0101rvalstu komersantam) ir past\u0101v\u012bga p\u0101rst\u0101vniec\u012bba Latvij\u0101 (\u0161\u012b panta sept\u012bt\u0101s un astot\u0101s da\u013cas izpratn\u0113 (nor\u0101d\u012bts zem\u0101k)), tad t\u0101 ir j\u0101re\u0123istr\u0113 k\u0101 nodok\u013cu maks\u0101t\u0101js Latvijas Valsts ie\u0146\u0113mumu dienest\u0101.<\/p>\n\n<p>14.panta 7.da\u013ca nosaka, ka nerezidentam (\u0101rvalstu komersantam) ir past\u0101v\u012bga p\u0101rst\u0101vniec\u012bba Latvij\u0101, ja vienlaikus tiek izpild\u012bti visi turpm\u0101k min\u0113tie nosac\u012bjumi:<\/p>\n\n<ol><li>nerezidents (\u0101rvalsts komersants) Latvij\u0101 izmanto noteiktu darb\u012bbas vietu;<\/li><li>darb\u012bbas vieta tiek izmantota past\u0101v\u012bgi vai ir izveidota nol\u016bk\u0101 to izmantot past\u0101v\u012bgi;<\/li><li>darb\u012bbas vieta tiek izmantota saimniecisk\u0101s darb\u012bbas veik\u0161anai.<\/li><\/ol>\n\n<p>14.panta 8.da\u013ca nosaka, ka neatkar\u012bgi no sept\u012btaj\u0101 da\u013c\u0101 min\u0113t\u0101 tiek uzskat\u012bts, ka nerezidentam (\u0101rvalstu komersantam) ir past\u0101v\u012bga p\u0101rst\u0101vniec\u012bba Latvij\u0101, ja nerezidents (\u0101rvalstu komersants) Latvij\u0101 veic vismaz vienu no \u0161\u012bm darb\u012bb\u0101m:<\/p>\n\n<ol><li>izmanto b\u016bvlaukumu vai veic celtniec\u012bbas, mont\u0101\u017eas vai instal\u0101cijas darbus, vai veic ar b\u016bvlaukumu vai min\u0113tajiem darbiem saist\u012btu uzraudz\u012bbas vai konsultat\u012bvo darb\u012bbu;<\/li><li>izmanto dabas resursu p\u0113t\u012b\u0161anai vai ieg\u016b\u0161anai paredz\u0113to apr\u012bkojumu vai iek\u0101rtas, urb\u0161anas platformas un speci\u0101los ku\u0123us vai veic ar tiem saist\u012bto p\u0101rraudz\u012bbas vai konsultat\u012bvo darb\u012bbu;<\/li><li>laika posm\u0101 vai laika posmos, kas kopum\u0101 p\u0101rsniedz 30 dienas jebkur\u0101 se\u0161u m\u0113ne\u0161u period\u0101, sniedz pakalpojumus, to skait\u0101 konsultat\u012bvos, vad\u012bbas un tehniskos pakalpojumus, izmantojot savus darbiniekus vai piesaist\u012bto person\u0101lu;<\/li><li>izmanto fizisk\u0101s, juridisk\u0101s vai citas personas darb\u012bbu savas saimnie\u00accis\u00ac\u00ack\u0101s darb\u012bbas vajadz\u012bb\u0101m, ja min\u0113tajai personai ir pie\u0161\u0137irtas un t\u0101 regul\u0101ri (vair\u0101k nek\u0101 vienu reizi taks\u0101cijas period\u0101) izmanto pilnvaras nosl\u0113gt l\u012bgumus ne\u00acre\u00aczidenta (\u0101rvalsts komersanta) v\u0101rd\u0101.<\/li><\/ol>\n\n<p>Ja \u0101rvalstu komersants Latvij\u0101 past\u0101v\u012bgi izmanto \u012br\u0113t\u0101s telpas k\u0101 biroju un nodarbina, piem\u0113ram, divus darbiniekus, pamatojoties uz darba l\u012bgumiem, tad Latvijas Valsts ie\u0146\u0113mumu dienests var konstat\u0113t likuma &#8220;Par nodok\u013ciem un nodev\u0101m&#8221; 14. panta 7. da\u013c\u0101 un 8. da\u013cas 3. punkt\u0101 noteikto paz\u012bmju esam\u012bbu, un piepras\u012bt oblig\u0101tu re\u0123istr\u0101ciju k\u0101 Latvijas viet\u0113jam nodok\u013cu maks\u0101t\u0101jam.<\/p>\n\n<p>Lai re\u0123istr\u0113tos k\u0101 nodok\u013cu maks\u0101t\u0101js, j\u0101izv\u0113las nerezidenta (\u0101rvalstu komersanta) past\u0101v\u012bg\u0101s p\u0101rst\u0101vniec\u012bbas veids, kas ir vispiem\u0113rot\u0101kais Latvij\u0101 veiktajai saimnieciskajai darb\u012bbai &#8211; SIA, AS, \u0101rvalstu komersanta p\u0101rst\u0101vniec\u012bba, fili\u0101le vai cita strukt\u016bra.<\/p>\n\n<p>Nodok\u013cu maks\u0101t\u0101ju re\u0123istr\u0101ciju Latvij\u0101 veic Latvijas Uz\u0146\u0113mumu re\u0123istrs, bet t\u0101s juridisk\u0101s personas, kur\u0101m saska\u0146\u0101 ar likumiem nav j\u0101re\u0123istr\u0113jas Uz\u0146\u0113mumu re\u0123istr\u0101, k\u0101 maks\u0101t\u0101jus re\u0123istr\u0113 Latvijas Valsts ie\u0146\u0113mumu dienests.<\/p>\n\n<p>Latvijas Uz\u0146\u0113mumu re\u0123istrs likum\u0101 noteiktaj\u0101 k\u0101rt\u012bb\u0101 re\u0123istr\u0113 komersantus un to fili\u0101les, kooperat\u012bv\u0101s sabiedr\u012bbas, individu\u0101los uz\u0146\u0113mumus, zemnieku vai zvejnieku saimniec\u012bbas, \u0101rvalstu komersantu fili\u0101les, \u0101rvalstu komersantu p\u0101rst\u0101vniec\u012bbas, \u0101rvalstu komersantu p\u0101rst\u0101vjus, p\u0101rst\u0101vniec\u012bbas un organiz\u0101ciju p\u0101rst\u0101vjus, Eiropas ekonomisko intere\u0161u grupas, Eiropas komercsabiedr\u012bbas, Eiropas kooperat\u012bv\u0101s sabiedr\u012bbas, politisk\u0101s partijas, biedr\u012bbas un izgl\u012bt\u012bba, arodbiedr\u012bbas, reli\u0123isk\u0101s organiz\u0101cijas un to iest\u0101des ar\u012b k\u0101 nodok\u013cu maks\u0101t\u0101jus un pie\u0161\u0137ir vienu vienpadsmitciparu re\u0123istr\u0101cijas numuru, kas vienlaic\u012bgi ir ar\u012b nodok\u013cu maks\u0101t\u0101ja re\u0123istr\u0101cijas kods.<\/p>\n\n<p>Latvijas Uz\u0146\u0113mumu re\u0123istra izsniegta re\u0123istr\u0101cijas apliec\u012bba (ja t\u0101da ir) ir ar\u012b nodok\u013cu maks\u0101t\u0101ja apliec\u012bba.<\/p>\n\n<p>Ja \u0101rvalstu komersanta darb\u012bba Latvij\u0101 nav saist\u012bta ar ien\u0101kumu sa\u0146em\u0161anu, tad pie\u0146emam\u0101k\u0101 iesp\u0113ja re\u0123istr\u0113ties k\u0101 nodok\u013cu maks\u0101t\u0101jam b\u016bs \u0101rvalstu komersanta p\u0101rst\u0101vniec\u012bbas re\u0123istr\u0101cija Latvijas Uz\u0146\u0113mumu re\u0123istr\u0101 bez ties\u012bb\u0101m veikt komercdarb\u012bbu. \u0160\u0101dai strukt\u016brai var b\u016bt bankas konts Latvij\u0101 un apmaks\u0101t izdevumus, kas saist\u012bti ar p\u0101rst\u0101vniec\u012bbas darb\u012bbu. P\u0101rst\u0101vniec\u012bba nav juridiska persona, un tai nav ties\u012bbu veikt komercdarb\u012bbu Latvij\u0101.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kop\u0161 1995. gada 18. febru\u0101ra Latvij\u0101 ir sp\u0113k\u0101 likums \u201cPar nodok\u013ciem un nodev\u0101m\u201d. Uz doto br\u012bdi saska\u0146\u0101 ar \u0161o likumu 2020. gada 5. marta redakcij\u0101, ir noteikta nodok\u013cu maks\u0101t\u0101ju klasifik\u0101cija un pien\u0101kums re\u0123istr\u0113ties k\u0101 nodok\u013cu maks\u0101t\u0101jiem. Saska\u0146\u0101 ar likuma &#8220;Par nodok\u013ciem un nodev\u0101m&#8221; 14. panta 6. da\u013cu nerezidenta (\u0101rvalstu komersanta) past\u0101v\u012bg\u0101 p\u0101rst\u0101vniec\u012bba Latvij\u0101 visu nodok\u013cu [&hellip;]<\/p>\n","protected":false},"template":"","yoast_head":"\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inlatplus.lv\/en\/archives\/publication\/vai-latvija-ir-iespejams-veikt-arvalstu-komersanta-darbibu-bez-registracijas\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vai Latvij\u0101 ir iesp\u0113jams veikt \u0101rvalstu komersanta darb\u012bbu bez re\u0123istr\u0101cijas?\" \/>\n<meta property=\"og:description\" content=\"\u0421 18 \u0444\u0435\u0432\u0440\u0430\u043b\u044f 1995 \u0433\u043e\u0434\u0430 \u0432 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