{"id":3661,"date":"2026-07-25T18:24:32","date_gmt":"2026-07-25T10:24:32","guid":{"rendered":"https:\/\/bdbd.tech\/?p=3661"},"modified":"2026-08-01T05:33:18","modified_gmt":"2026-07-31T21:33:18","slug":"kriptovalutu-nodoklu-labirints","status":"publish","type":"post","link":"https:\/\/bdbd.tech\/index.php\/2026\/07\/25\/kriptovalutu-nodoklu-labirints\/","title":{"rendered":"Kriptoval\u016btu nodok\u013cu labirints:"},"content":{"rendered":"<p>Covid-19 kr\u012bzei turpinoties un att\u0101lin\u0101t\u0101 darba noz\u012bmei pieaugot, Latvijas uz\u0146\u0113mumiem arvien bie\u017e\u0101k rodas jaut\u0101jums, k\u0101d\u0101 veid\u0101 vislab\u0101k pie\u0146emt darb\u0101 \u0101rvalstu darbiniekus \u2013 it \u012bpa\u0161i, ja tie str\u0101d\u0101 att\u0101lin\u0101ti no savas m\u012btnes valsts. Kad dar\u012bjums ir veikts bir\u017e\u0101, uz\u0146\u0113mums atskaita l\u012bgum\u0101 noteikt\u0101s komisijas par dar\u012bjumu, kas \u0161aj\u0101 gad\u012bjum\u0101 ir kriptoval\u016btas apm\u0113rs 2000 EUR v\u0113rt\u012bb\u0101, un gr\u0101matved\u012bbas kontos veic sadal\u012bjumu, atskaitot komisiju. K\u0101 redzams, kont\u0101 iemaks\u0101to naudu v\u0113l\u0101k p\u0101rskaita uz bir\u017eu, kas p\u0113c gr\u0101matved\u012bbas b\u016bt\u012bbas ir tas pats, ja uz\u0146\u0113mums p\u0101rskait\u012btu naudu no viena sava konta uz otru, izmantojot starpkontu. L\u012bgum\u0101 noteikts, ka uz\u0146\u0113mums par saviem pakalpojumiem komisiju atskaita BTC apm\u0113r\u0101, kur komisijas BTC v\u0113rt\u012bba <a href=\"https:\/\/coinstrike.lv\/\">https:\/\/coinstrike.lv\/<\/a> ir 2000 EUR. \u0160aj\u0101 rakst\u0101 skaidrojam, k\u0101 atspogu\u013cot kriptoval\u016btas dar\u012bjumus, ja uz\u0146\u0113mums ir starpnieks starp fizisku vai juridisku personu, kura v\u0113las \u0161o val\u016btu ieg\u0101d\u0101ties vai apmain\u012bt pret naudu, un bir\u017eu, kur \u0161o val\u016btu ir iesp\u0113jams ieg\u0101d\u0101ties.<\/p>\n<p>Parolei j\u0101sast\u0101v no vismaz 8 rakstu z\u012bm\u0113m, viena liel\u0101 burta un viena simbola. Ja jums ir vair\u0101k zaud\u0113jumu nek\u0101 ien\u0101kumu vai ien\u0101kumu nav visp\u0101r, maksim\u0101lais zaud\u0113jumu skaits, ko varat deklar\u0113t katru gadu, lai kompens\u0113tu citus ien\u0101kumus, ir 3000 USD. Tie pa\u0161i ien\u0101kuma nodok\u013ci, kas tiek ietur\u0113ti vai netiek ietur\u0113ti no j\u016bsu parast\u0101s algas, tiek piem\u0113roti ar\u012b kriptoval\u016btai, ko j\u016bs sa\u0146emat (piem\u0113ram, ieguvei, zag\u0161anai un atl\u012bdz\u012bbai).<\/p>\n<p>Tas noz\u012bm\u0113, ka pirmie 550 eiro ikm\u0113ne\u0161a ien\u0101kumu netiek aplikti ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli. Sist\u0113ma autom\u0101tiski aizpilda inform\u0101ciju par Latvij\u0101 sa\u0146emtajiem ien\u0101kumiem. Ne visiem Latvijas iedz\u012bvot\u0101jiem oblig\u0101ti j\u0101iesniedz gada ien\u0101kumu deklar\u0101cija. Sagaid\u0101ms, ka valstu nodok\u013cu administr\u0101cijas tuv\u0101kaj\u0101 n\u0101kotn\u0113 izstr\u0101d\u0101s vadl\u012bnijas attiec\u012bb\u0101 uz nodok\u013cu piem\u0113ro\u0161anu da\u017e\u0101dos dar\u012bjumos ar NFT. Ar\u012b apskat\u012bto valstu prakse attiec\u012bb\u0101 uz nodok\u013cu piem\u0113ro\u0161anu dar\u012bjumos ar digit\u0101lo m\u0101kslu liecina, ka pa\u0161reiz\u0113jais nodok\u013cu regul\u0113jums tiek piel\u0101gots jaunajiem izaicin\u0101jumiem. Tiek paredz\u0113ts, ka Eiropas Komisija pusotra gada laik\u0101 var\u0113tu sagatavot visaptvero\u0161u nov\u0113rt\u0113jumu un, ja tiks konstat\u0113ts par nepiecie\u0161amu, izstr\u0101d\u0101t ties\u012bbu akta priek\u0161likumus ar m\u0113r\u0137i izveidot \u012bpa\u0161u re\u017e\u012bmu attiec\u012bb\u0101 uz NFT un nov\u0113rst \u0161\u0101da j auna tirgus potenci\u0101los riskus.2<\/p>\n<ul>\n<li>3) darb\u012bbas ekonomisk\u0101 b\u016bt\u012bba vai personas \u012bpa\u0161um\u0101 eso\u0161o lietu apjoms nor\u0101da uz sistem\u0101tisku darb\u012bbu ar m\u0113r\u0137i g\u016bt atl\u012bdz\u012bbu.<\/li>\n<li>\u0160\u012bs mon\u0113tas piesaista uzman\u012bbu, pateicoties to integr\u0101cijai ar modern\u0101kaj\u0101m tehnolo\u0123ij\u0101m, piem\u0113ram, m\u0101ksl\u012bgo intelektu un Layer 2 m\u0113rogojam\u012bbas risin\u0101jumiem.<\/li>\n<li>Uz\u0146\u0113muma gad\u012bjum\u0101, ja juridiska persona p\u0101rdod m\u0101kslas darbus, no p\u0101rdo\u0161anas g\u016bt\u0101 pe\u013c\u0146a ir apliekama ar uz\u0146\u0113mumu ien\u0101kuma nodokli 22 % apm\u0113r\u0101.<\/li>\n<li>Visiem m\u016bsu gr\u0101matve\u017eiem ir VID licence un profesion\u0101l\u0101s atbild\u012bbas apdro\u0161in\u0101\u0161anas polise.<\/li>\n<li>\u0145emot v\u0113r\u0101 min\u0113to, 2018.gad\u0101 \u012bstenojot iesniegum\u0101 aprakst\u012bto komercdarb\u012bbu ar virtu\u0101lo val\u016btu (kriptoval\u016btu), ien\u0101kumi no virtu\u0101l\u0101s val\u016btas (kriptoval\u016btas) atsavin\u0101\u0161anas neveidos Iesniedz\u0113ja ar uz\u0146\u0113mumu ien\u0101kuma nodokli apliekamo b\u0101zi.<\/li>\n<\/ul>\n<h3>Top jaun\u0101 VID inform\u0101cijas sist\u0113mu ekosist\u0113ma<\/h3>\n<p>Izmantoju visiem saviem fr\u012blance darbiem. Lietoju Abillio k\u0101du laiku un tas ir lielisks pakalpojums \u2013 \u013coti \u0101trs, uzticams, k\u0101 ar\u012b labs klientu atbalsts un viennoz\u012bm\u012bgi lab\u0101k\u0101 nodok\u013cu likme (vismaz Latvij\u0101!). Uzzini citu fr\u012blanceru pieredzi ar Abillio un k\u0101p\u0113c vi\u0146i uztic mums risin\u0101t savu nodok\u013cu un maks\u0101jumu jaut\u0101jumus, uzlabot darba pl\u016bsmu un veicin\u0101t produktivit\u0101ti. Re\u0123istr\u0113jies, pievieno savu bankas inform\u0101ciju, k\u0101 ar\u012b klienta datus. Vai varat izmantot k\u0101du no popul\u0101r\u0101kaj\u0101m p\u0101rl\u016bkprogramm\u0101m, piem\u0113ram, Google Chrome vai Firefox. Likten\u012bg\u0101 \u0113rce, kas gandr\u012bz main\u012bja Andra Kei\u0161a dz\u012bvi uz visiem laikiem.<\/p>\n<h3>Nodarbin\u0101t\u012bbas a\u0123ent\u016bras \u2013 jauna tendence \u0101rvalstu darbinieku nodarbin\u0101\u0161an\u0101 3\/8\/22<\/h3>\n<p>Par person\u012bgo \u012bpa\u0161umu uzskata fiziskajai personai piedero\u0161as personiskai lieto\u0161anai paredz\u0113tas t\u0101das kustamas lietas k\u0101 m\u0113beles, ap\u0123\u0113rbs un citas, iz\u0146emot p\u0101rdo\u0161anai izgatavotas vai ieg\u0101d\u0101tas lietas (\u0137ermeniskas vai bez\u0137ermeniskas). Tas tiek piem\u0113rots gad\u012bjumos, kad uz\u0146\u0113mums nenodarbojas ar m\u0101kslas darbu tirdzniec\u012bbu, bet gan ieg\u0101d\u0101jas m\u0101kslas darbu k\u0101 pamatl\u012bdzekli. K\u0101 cit\u0101s apskat\u012btaj\u0101s valst\u012bs, t\u0101 ar\u012b Francij\u0101 juridisko personu pe\u013c\u0146a, kas g\u016bta no m\u0101kslas darbu p\u0101rdo\u0161anas, tiek aplikta ar uz\u0146\u0113mumu ien\u0101kuma nodokli. V\u0101cij\u0101, lai sa\u0146emtu atbr\u012bvojumu no nodok\u013ca, atsavinot person\u012bgo \u012bpa\u0161umu &#8211; m\u0101jsaimniec\u012bbas preci -, \u0161ai precei ir j\u0101atrodas priv\u0101tpersonas \u012bpa\u0161um\u0101 vismaz vienu gadu. Tas noz\u012bm\u0113, ka m\u0101kslas darbs, kas kalpo k\u0101 dekorat\u012bvs priek\u0161mets, t\u0101pat k\u0101 m\u0113bele var b\u016bt m\u0101jsaimniec\u012bbas prece, ta\u010du tas netiek uzskat\u012bts par vien\u012bgo argumentu, uz kuru nodok\u013cu administr\u0101cija balst\u012btu savu viedokli. Savuk\u0101rt m\u0101jsaimniec\u012bbas preces ir priek\u0161meti, kas kalpo m\u0101jok\u013ca vajadz\u012bb\u0101m k\u0101 ikdienas priek\u0161meti, piem\u0113ram, m\u0113beles, pakl\u0101ji, gleznas.<\/p>\n<p>Vienk\u0101r\u0161iem v\u0101rdiem sakot, kriptoval\u016bta ir digit\u0101la vai virtu\u0101la val\u016bta, kas izmanto kriptogr\u0101fiju (datu \u0161ifr\u0113\u0161anu), lai nodro\u0161in\u0101tu dar\u012bjumu dro\u0161\u012bbu. \u0160aj\u0101 gad\u012bjum\u0101 nodokli piem\u0113ro starp\u012bbai starp ien\u0101kumiem un izdevumiem, piem\u0113ram, bankas, interneta dom\u0113na komisijas maksas, re\u0123istr\u0113\u0161anas, datorprogrammu uztur\u0113\u0161anas, interneta, rekl\u0101mas utml. Ja fizisk\u0101 persona \u0123ener\u0113 virtu\u0101lo val\u016btu, \u0161\u0101ds ien\u0101kums VID ieskat\u0101 tiek klasific\u0113ts k\u0101 ien\u0101kums no saimniecisk\u0101s darb\u012bbas, attiec\u012bgi ir apliekams ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli no saimniecisk\u0101s darb\u012bbas.<\/p>\n<p>Tom\u0113r uz\u0146\u0113mums Ysal, kas darboj\u0101s k\u0101 muitas a\u0123ents, v\u0113l\u0101k piepras\u012bja atmaks\u0101t \u0161os nepamatoti iekas\u0113tos nodok\u013cus. Savuk\u0101rt, ja tr\u016bkst svar\u012bgas inform\u0101cijas (k\u0101 nodok\u013cu maks\u0101t\u0101ja identit\u0101te un katram no tiem atmaks\u0101jam\u0101 summa), muitas iest\u0101d\u0113m ir j\u0101veic sam\u0113r\u012bgi pas\u0101kumi, lai t\u0101s ieg\u016btu \u0161\u0101du inform\u0101ciju un nodokli p\u0113c savas iniciat\u012bvas atmaks\u0101tu. Interesanti, ka Groz\u012bjumi \u0146em v\u0113r\u0101 ar\u012b situ\u0101cijas, ka pre\u010du pieg\u0101d\u0101t\u0101js var b\u016bt negodpr\u0101t\u012bgs (vai, piem\u0113ram, maks\u0101tnesp\u0113j\u012bgs) un neveikt PVN samaksu. Proti, l\u012bdz\u012bgajos gad\u012bjumos ir svar\u012bgi saglab\u0101t dokument\u0101rus pier\u0101d\u012bjumus par kriptoakt\u012bvu ieg\u0101di un t\u0101s v\u0113rt\u012bbu, lai ar IIN apliekam\u0101 summa b\u016btu tikai starp\u012bba starp kriptoakt\u012bvu ieg\u0101des un atsavin\u0101\u0161anas v\u0113rt\u012bb\u0101m, nevis visa ien\u0101kuma summa.<\/p>\n<p>Pantam ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli ir apliekami rezidentu Latvij\u0101 un \u0101rvalst\u012bs g\u016btie ien\u0101kumi. Atbilsto\u0161i likuma &#8220;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221; 2. Uz kriptoval\u016btu nav attiecin\u0101mi Finan\u0161u un kapit\u0101la tirgus komisijas kompetenc\u0113 eso\u0161i normat\u012bvie akti (piem\u0113ram, Maks\u0101jumu pakalpojumu un elektronisk\u0101s naudas likums, Finan\u0161u instrumentu tirgus likums utt.). Valsts p\u0101rvaldes iest\u0101\u017eu l\u0113mumi bie\u017ei tiek uztverti k\u0101 neapstr\u012bdama paties\u012bba, ta\u010du realit\u0101te, ar kuru saskaramies administrat\u012bvaj\u0101s ties\u0101s, par\u0101da glu\u017ei citu ainu. \u0145emot v\u0113r\u0101 to, ka Valsts ie\u0146\u0113mumu dienestam attiec\u012bb\u0101 uz uzzi\u0146u apstr\u012bd\u0113\u0161anu nav augst\u0101kas iest\u0101des, \u0161\u012b uzzi\u0146a nav apstr\u012bdama un p\u0101rs\u016bdzama.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Covid-19 kr\u012bzei turpinoties un att\u0101lin\u0101t\u0101 darba noz\u012bmei [&hellip;]<\/p>\n","protected":false},"author":73,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3661","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/posts\/3661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/users\/73"}],"replies":[{"embeddable":true,"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/comments?post=3661"}],"version-history":[{"count":1,"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/posts\/3661\/revisions"}],"predecessor-version":[{"id":3662,"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/posts\/3661\/revisions\/3662"}],"wp:attachment":[{"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/media?parent=3661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/categories?post=3661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bdbd.tech\/index.php\/wp-json\/wp\/v2\/tags?post=3661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}