{"id":10087,"date":"2026-08-21T06:50:42","date_gmt":"2026-08-21T06:50:42","guid":{"rendered":"https:\/\/delaree.com\/?p=10087"},"modified":"2026-08-21T10:09:11","modified_gmt":"2026-08-21T10:09:11","slug":"azartspelu-nodokli-latvija","status":"publish","type":"post","link":"https:\/\/delaree.com\/index.php\/2026\/08\/21\/azartspelu-nodokli-latvija\/","title":{"rendered":"Azartsp\u0113\u013cu Nodok\u013ci Latvij\u0101"},"content":{"rendered":"<p>Ja tiek piepras\u012btas papildu zi\u0146as un dokumenti, Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences p\u0101rre\u0123istr\u0101ciju vai atteikumu p\u0101rre\u0123istr\u0113t licenci pie\u0146em 30 dienu laik\u0101 no papildu zi\u0146u un dokumentu sa\u0146em\u0161anas dienas. (3) Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences p\u0101rre\u0123istr\u0101ciju vai atteikumu p\u0101rre\u0123istr\u0113t licenci pie\u0146em 30 dienu laik\u0101 no iesnieguma sa\u0146em\u0161anas dienas. (2) Ja tiek piepras\u012btas papildu zi\u0146as un dokumenti, Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences izsnieg\u0161anu vai atteikumu izsniegt \u0161\u0101du licenci pie\u0146em 90 dienu laik\u0101 no papildu zi\u0146u un dokumentu sa\u0146em\u0161anas dienas. (1) Valsts ie\u0146\u0113mumu dienests l\u0113mumu <a href=\"https:\/\/coinstrike.lv\/lv-nodokli\/\">kriptoval\u016btas nodok\u013ci<\/a> par azartsp\u0113\u013cu organiz\u0113\u0161anas licences izsnieg\u0161anu vai atteikumu izsniegt \u0161\u0101du licenci pie\u0146em 90 dienu laik\u0101 no iesnieguma sa\u0146em\u0161anas dienas. Azartsp\u0113\u013cu autom\u0101tu un iek\u0101rtu re\u0123istr\u0113\u0161ana un sertific\u0113\u0161ana, interakt\u012bvo azartsp\u0113\u013cu organiz\u0113\u0161anas sist\u0113mas un interakt\u012bvo izlo\u017eu organiz\u0113\u0161anas sist\u0113mas sertific\u0113\u0161ana Turkl\u0101t groz\u012bjumi likum\u0101 Par izlo\u017eu un azartsp\u0113\u013cu nodevu un nodokli paredz, ka no 2025.<\/p>\n<p>10) pie\u0146emt \u0161\u0101 likuma 4.1 panta pirmaj\u0101 da\u013c\u0101 min\u0113to fizisk\u0101s personas piepras\u012bjumu p\u0113c p\u0101rliecin\u0101\u0161an\u0101s par fizisk\u0101s personas identit\u0101ti un iek\u013caut \u0161o fizisko personu pa\u0161atteiku\u0161os personu re\u0123istr\u0101; 5) re\u0123istr\u0113t azartsp\u0113\u013cu autom\u0101tus un iek\u0101rtas un sniegt valsts un pa\u0161vald\u012bbu instit\u016bcij\u0101m azartsp\u0113\u013cu un izlo\u017eu nodok\u013ca administr\u0113\u0161anai nepiecie\u0161am\u0101s zi\u0146as; 4) nodro\u0161in\u0101t azartsp\u0113\u013cu un izlo\u017eu tirgus sistem\u0101tisku uzskaiti un statistisku anal\u012bzi; 3) izstr\u0101d\u0101t ar azartsp\u0113\u013cu un izlo\u017eu organiz\u0113\u0161anu saist\u012btu normat\u012bvo aktu projektus; 2) veikt azartsp\u0113\u013cu un izlo\u017eu organiz\u0113t\u0101ju licenc\u0113\u0161anu, uzraudz\u012bbu un kontroli;<\/p>\n<p>\u0160\u0101d\u0101 gad\u012bjum\u0101 azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences p\u0101rre\u0123istr\u0101cija veicama p\u0113c gada no \u0161aj\u0101 punkt\u0101 min\u0113t\u0101s azartsp\u0113\u013cu nodevas maks\u0101juma veik\u0161anas dienas. \u0160\u0101d\u0101 gad\u012bjum\u0101 azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences p\u0101rre\u0123istr\u0101cijas termi\u0146\u0161 nemain\u0101s; Ja azartsp\u0113\u013cu nodeva par azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences izsnieg\u0161anu vai p\u0101rre\u0123istr\u0101ciju ir samaks\u0101ta attiec\u012bgi atbilsto\u0161i \u0161\u0101 panta tre\u0161ajai da\u013cai vai ceturt\u0101s da\u013cas 2. Azartsp\u0113\u013cu nodevu par azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences izsnieg\u0161anu vai p\u0101rre\u0123istr\u0101ciju maks\u0101 10 darba dienu laik\u0101 p\u0113c tam, kad pazi\u0146ots l\u0113mums par azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences izsnieg\u0161anu vai p\u0101rre\u0123istr\u0101ciju. Azartsp\u0113\u013cu nodevu par azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences izsnieg\u0161anu maks\u0101 pirms licences izsnieg\u0161anas. Azartsp\u0113\u013cu nodevu par azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences p\u0101rre\u0123istr\u0101ciju maks\u0101 par katru k\u0101rt\u0113jo gadu.<\/p>\n<p>Noteikumi par izlo\u017eu un azartsp\u0113\u013cu nodok\u013ca p\u0101rskatu veidlapu paraugiem un to aizpild\u012b\u0161anas k\u0101rt\u012bbu Likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d noteikts, ka ar nodokli neapliek izlo\u017eu un azartsp\u0113\u013cu laimestus, ja laimesta (t\u0101 v\u0113rt\u012bbas) apm\u0113rs (to kopsumma) taks\u0101cijas gada laik\u0101 nep\u0101rsniedz 3000 eiro. Groz\u012bjumi likum\u0101 \u201cPar izlo\u017eu un azartsp\u0113\u013cu nodevu un nodokli\u201d un groz\u012bjumi Azartsp\u0113\u013cu un izlo\u017eu likum\u0101 tiek virz\u012bti likumprojekta \u201cPar valsts bud\u017eetu 2025.gadam un bud\u017eeta ietvaru 2025., 2026. 2024.gada 8.oktobr\u012b Ministru kabinets izskat\u012bja groz\u012bjumus likum\u0101 \u201cPar izlo\u017eu un azartsp\u0113\u013cu nodevu un nodokli\u201d. Apr\u012blim nodro\u0161ina attiec\u012bgo personu iek\u013cau\u0161anu pa\u0161atteiku\u0161os personu re\u0123istr\u0101.<\/p>\n<h3>Valsts ie\u0146\u0113mumu dienests<\/h3>\n<ul>\n<li>(5) Valsts ie\u0146\u0113mumu dienests l\u0113mumu par kazino, sp\u0113\u013cu z\u0101les vai bingo z\u0101les licences p\u0101rre\u0123istr\u0101ciju vai atteikumu p\u0101rre\u0123istr\u0113t \u0161o licenci pie\u0146em 30 dienu laik\u0101 no iesnieguma sa\u0146em\u0161anas dienas.<\/li>\n<li>(1) Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences izsnieg\u0161anu vai atteikumu izsniegt \u0161\u0101du licenci pie\u0146em 90 dienu laik\u0101 no iesnieguma sa\u0146em\u0161anas dienas.<\/li>\n<li>Likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d noteikts, ka ar nodokli neapliek izlo\u017eu un azartsp\u0113\u013cu laimestus, ja laimesta (t\u0101 v\u0113rt\u012bbas) apm\u0113rs (to kopsumma) taks\u0101cijas gada laik\u0101 nep\u0101rsniedz 3000 eiro.<\/li>\n<li>Totalizatora vai der\u012bbu likmju pie\u0146em\u0161anas vieta ir azartsp\u0113\u013cu organiz\u0113\u0161anas vieta, kas \u0113kas tehnisk\u0101s inventariz\u0101cijas pl\u0101n\u0101 atz\u012bm\u0113ta k\u0101 telpa vai telpas da\u013ca, kur pie\u0146em likmes totalizatoram vai der\u012bb\u0101m.<\/li>\n<\/ul>\n<p>Fiziskai personai j\u0101maks\u0101 nodoklis no visiem izlo\u017eu un azartsp\u0113\u013cu laimestiem, kuru kopsumma taks\u0101cijas gad\u0101 p\u0101rsniedz 3000 EUR. Likumprojekts tiek virz\u012bts likumprojekta &#8220;Par valsts bud\u017eetu 2025.gadam un bud\u017eeta ietvaru 2025., 2026. un 2027.gadam&#8221; pavado\u0161o likumprojektu paket\u0113, kas st\u0101jas sp\u0113k\u0101 ar 2025.gada 1.janv\u0101ri. FM skaidro, ka kop\u0161 2016.gada 1.janv\u0101ra azartsp\u0113\u013cu nodevas likme par azartsp\u0113\u013cu organiz\u0113\u0161anas licences p\u0101rre\u0123istr\u0101ciju nav main\u012bjusies. Realiz\u0113jot visus likumprojekt\u0101 paredz\u0113tos pas\u0101kumus &#8211; paaugstinot izlo\u017eu nodokli, azartsp\u0113\u013cu nodokli un azartsp\u0113\u013cu nodevu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences p\u0101rre\u0123istr\u0101ciju, 2025.gad\u0101 bud\u017eets papildus var\u0113tu ieg\u016bt 2,7 miljonus eiro, 2026.gad\u0101 &#8211; 2,9 miljonus eiro, bet 2027.gad\u0101 &#8211; 12,5 miljonus eiro. Oktobr\u012b, atbalst\u012bja Finan\u0161u ministrijas (FM) sagatavotos groz\u012bjumus likum\u0101 &#8220;Par izlo\u017eu un azartsp\u0113\u013cu nodevu un nodokli&#8221;, kas paredz no 2025.gada paaugstin\u0101t izlo\u017eu nodok\u013ca likmi izloz\u0113m un momentloterij\u0101m no 10% apm\u0113ra l\u012bdz 15% apm\u0113ram.<\/p>\n<h2>Izlo\u017eu nodok\u013ca likmes 2024. gad\u0101<\/h2>\n<p>(1) Izsniedzot kazino, sp\u0113\u013cu z\u0101les vai bingo z\u0101les licenci, Valsts ie\u0146\u0113mumu dienests apstiprina kazino, sp\u0113\u013cu z\u0101les vai bingo z\u0101les vad\u012bt\u0101ju (administratoru). Azartsp\u0113\u013cu organiz\u0113\u0161anas vietas atbild\u012bg\u0101 persona ir kazino, sp\u0113\u013cu z\u0101les vai bingo z\u0101les vad\u012bt\u0101js (administrators), kas ir atbild\u012bgs par azartsp\u0113\u013cu norises likum\u012bbu konkr\u0113taj\u0101 kazino, sp\u0113\u013cu z\u0101l\u0113 vai bingo z\u0101l\u0113. Totalizatora vai der\u012bbu likmju pie\u0146em\u0161anas vietas licence dod ties\u012bbas pie\u0146emt likmes dal\u012bbai totalizator\u0101 vai der\u012bb\u0101s \u0161aj\u0101 licenc\u0113 nor\u0101d\u012btaj\u0101 viet\u0101.<\/p>\n<p>(1) Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu pakalpojumu snieg\u0161anas licences izsnieg\u0161anu pie\u0146em 30 dienu laik\u0101 no iesnieguma sa\u0146em\u0161anas dienas. 1) azartsp\u0113\u013cu organiz\u0113t\u0101ja nosaukumu, juridisko adresi un interakt\u012bvo azartsp\u0113\u013cu organiz\u0113\u0161anas licences numuru; (1) Valsts ie\u0146\u0113mumu dienests atsaka izsniegt interakt\u012bvo azartsp\u0113\u013cu organiz\u0113\u0161anas licenci, ja ir konstat\u0113ts k\u0101ds no \u0161\u0101 likuma 15.pant\u0101 min\u0113tajiem faktiem. Iesniegums un dokumenti interakt\u012bvo azartsp\u0113\u013cu organiz\u0113\u0161anas licences sa\u0146em\u0161anai 4) iest\u0101joties azartsp\u0113\u013cu organiz\u0113\u0161anas licences un azartsp\u0113\u013cu organiz\u0113\u0161anas vietas licences p\u0101rre\u0123istr\u0101cijas termi\u0146am, nav pie\u0146emts l\u0113mums par \u0161\u012bs licences p\u0101rre\u0123istr\u0101ciju vai nav samaks\u0101ta likum\u0101 noteikt\u0101 valsts nodeva par to p\u0101rre\u0123istr\u0101ciju;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ja tiek piepras\u012btas papildu zi\u0146as un dokumenti, Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences p\u0101rre\u0123istr\u0101ciju vai atteikumu p\u0101rre\u0123istr\u0113t licenci pie\u0146em 30 dienu laik\u0101 no papildu zi\u0146u un dokumentu sa\u0146em\u0161anas dienas. (3) Valsts ie\u0146\u0113mumu dienests l\u0113mumu par azartsp\u0113\u013cu organiz\u0113\u0161anas licences p\u0101rre\u0123istr\u0101ciju vai atteikumu p\u0101rre\u0123istr\u0113t licenci pie\u0146em 30 dienu laik\u0101 no iesnieguma sa\u0146em\u0161anas dienas. (2) Ja [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10087","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/posts\/10087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/comments?post=10087"}],"version-history":[{"count":1,"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/posts\/10087\/revisions"}],"predecessor-version":[{"id":10088,"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/posts\/10087\/revisions\/10088"}],"wp:attachment":[{"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/media?parent=10087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/categories?post=10087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaree.com\/index.php\/wp-json\/wp\/v2\/tags?post=10087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}