PVN labirinti preču iegādes un piegādes darījumos ārpus Latvijas

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1 Globally active PVN labirinti preču iegādes un piegādes darījumos ārpus Latvijas Presenting Rödl & Partner Firm presentation Лабиринты НДС в сделках купли-продажи товаров вне Латвии VAT labyrinths in supply and acquisition of goods outside of Latvia

2 Rödl & Partner worldwide Austria Azerbaijan Belarus Brazil Bulgaria Croatia Cuba Cyprus Czech Republic Denmark Estonia Ethiopia Finland France Georgia Germany Hong Kong Hungary India Indonesia Iran Italy Kazakhstan Kenya Latvia Lithuania Malaysia Mexico Moldova Myanmar People s Republic of China Philippines Poland Romania Russian Federation Serbia Singapore Slovakia Slovenia South Africa Spain Sweden Switzerland Thailand Turkey Ukraine United Arab Emirates United Kingdom USA Vietnam colleagues 106 offices 49 countries; all locations including cooperation partners available at 2

3 0% PVN darījumos / НДС 0% в сделках Eksports / Экспорт Rēķins / счет RU Co ES piegāde / реализация в ЕС Rēķins / счет LT Co 3

4 21% PVN darījumos / НДС 21% в сделках Imports / Импорт RU Co Rēķins / счет PVN / НДС 21% ES iegāde / приобретение в ЕС LT Co Rēķins / счет PVN / НДС 21% 4

5 : EXW FOB Loading on truck (carrier) Export - Customs declaration Carriage to port of export Unloading of truck in port of export Loading charges in port of export Carriage to port of import Unloading charges in port of import Loading on truck in port of import Carriage to place of destination Insurance Import customs clearance EXW BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER FCA SELLER SELLER SELLER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER FAS SELLER SELLER SELLER SELLER BUYER BUYER BUYER BUYER BUYER BUYER BUYER BUYER FOB SELLER SELLER SELLER SELLER SELLER BUYER BUYER BUYER BUYER BUYER BUYER BUYER CFR SELLER SELLER SELLER SELLER SELLER SELLER BUYER BUYER BUYER SELLER BUYER BUYER CIF SELLER SELLER SELLER SELLER SELLER SELLER SELLER BUYER BUYER SELLER BUYER BUYER DAT SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER BUYER SELLER BUYER BUYER DAP SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER BUYER BUYER BUYER CPT SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER BUYER BUYER CIP SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER BUYER DDP SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER SELLER Import taxes 5

6 Iekšzemes piegāde dēļ / Внутренняя реализация из-за условий RU Co PVN Krievijā / НДС в России 18% 21%? Rēķins / счет 1 EXW Riga LT Co Rēķins / счет 2 EXW Riga 6

7 Iekšzemes piegāde dēļ / Внутренняя реализация из-за условий LT Co RU Co PVN Krievijā / НДС в России 18% 21%? Rēķins / счет 1 FOB Klaipeda Rēķins / счет 2 FOB Klaipeda PVN reģistrācija Lietuvā? / НДС регистрация в Литве? 7

8 Nosacījumi 0% PVN piemērošanai trīsstūrī / Требования для применения 0% НДС в «треугольнике» 3 puses, 3 PVN numuri 3 dažādās ES dalībvalstīs / 3 участника сделки, 3 НДС номера в 3 разных странах ЕС; Tiešā transportēšanas no A uz C / прямая транспортировка из A в C; Rēķinu plūsma A B C / счета выставляются A B C; B savā rēķinā ir jānorada derīgo C PVN numuru / В в своем счете указывает действующий НДС номер С; un / и B rēķinā ir jāiekļauj atsauce uz trīsstūra atvieglojumu / В в своем счете ссылается на упрощение для сделок «в треугольнике». EU A Rēķins / счет 1 EU B PVN reverss / Реверсивный НДС EU C Rēķins / счет 2 Ja nebūtu pieejams atvieglojums, vienu no preču piegādēm būtu jāapliek ar standarta likmi / Упрощение данного типа освобождает от применения стандартной ставки обе сделки 8

9 PVN piemērošana trīsstūrī, ja nosacījumi nav izpildīti / Применение НДС в «треугольнике», когда требования не выполняются DE PVN Vācijā / НДС в Германии 19% PL Co 23% LT Co? Rēķins / счет 1 Rēķins / счет 2 PVN reģistrācija Polijā? / НДС регистрация в Польше? 9

10 Darījumi ārpus PVN piemērošanas / Сделки, не подлежащие обложению НДС BY Co SG Co Bez PVN / без НДС Rēķins / счет 1 DAP C Rēķins / счет 2 DAP C 10

11 Kontakti Контакты Photo Dainis Vodolagins Rödl & Partner Kronvalda bulv.3-1 Rīga, LV-1010 Tel Fakss Each and every person counts to the Castellers and to us. Human towers symbolise in a unique way the Rödl & Partner corporate culture. They personify our philosophy of solidarity, balance, courage and team spirit. They stand for the growth that is based on own resources, the growth which has made Rödl & Partner the company we are today. Força, Equilibri, Valor i Seny (strength, equilibrium, valour and common sense) is the Catalan motto of all Castellers, describing their fundamental values very accurately. It is to our liking and also reflects our mentality. Therefore Rödl & Partner embarked on a collaborative journey with the representatives of this long-standing tradition of human towers Castellers de Barcelona in May The association from Barcelona stands, among many other things, for this intangible cultural heritage. 11

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