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ID number:270807
Evaluation:
Published: 27.05.2015.
Language: Latvian
Level: Secondary school
Literature: n/a
References: Not used
Extract

Finanšu periods ir 12 mēneši, un parasti sakrīt ar kalendāro gadu. Atsevišķos gadījumos, finanšu gads var sākties 1.jūlijā un beigties nākamā gada 30.jūnijā
Finanšu gads sabiedrībai, kurā ārvalstu uzņēmumam ir vismaz 50% kapitāla līdzdalība var sakrist ar tā ārvalstu uzņēmuma finanšu pārskata periodu.

PVN
PVN likme galvenokārt ir 19 %
Ja gada apgrozījums sasniedzis 10 000 EUR, jāsāk maksāt PVN
Atsevišķām preču grupām tiek piemērota samazinātā nodokļu likme, piemēram:
1) Medicīnas preces un pārtikas produkti – 9%
2) Grāmatām un avīzēm – 4.5 %


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