Pievienotās vērtības nodokļa likmes (PVN) 2013.-2022. - www.d-k.lv


   Periods

PVN standarta likme

Nodokļa likme saskaņā ar 
43,43.1,44,45,46,47,48,49
 un 50 pantu

 

 PVN samazinātā  likme

saskaņā ar 
 42 un 42.1pantu

 

 


 PVN likums

No 01.01.2013.

21%

0%

12%

41 pants

No 01.01.2014.

21%

0%

12%

41 pants

No 01.01.2015.

21%

0%

12%

41 pants

No 01.01.2016.

21%

0%

12%

41 pants

No 01.01.2017.

21%

0%

12%

41 pants

No 01.01.2018.

21%

0%

12% un 5%

41 pants

No 01.01.2019.

21%

0%

12% un 5%

41 pants

No 01.01.2020.

21%

0%

12% un 5%

41 pants

No 01.01.2021.

21%

0%

12% un 5%

41 pants

No 09.01.2021.

21%

0%

12%, 5% un 0%

41 pants

No 01.01.2022.

21%

0%

12%, 5% un 0%

41 pants