Cabinet of Ministers Regulations No. 248 2017 in Riga on May 3 (Mon. No 22 34) amended Cabinet 2014 11. Regulation No 96 of February "tax and registration of electronic devices and equipment in working order" Issued in accordance with the law "About taxes and duties" in article 28.1, the fifth and sixth to make Cabinet 2014 11. Regulation No 96 of February "payment of taxes and other logging equipment for electronic devices and procedures for using" (Latvian journal by 2014, 70 no; 2015, 103, 253. no; 189. in 2016, no.) the following amendments: 1. Make the paragraph 4 by the following: "4. the taxpayers use hybrid or cash register systems that comply with the legislation on tax and registration of electronic devices and equipment in the technical requirements, if the taxpayer's transaction value established using taxpayer registered in tax and other payment registration, electronic devices and equipment during the previous 12 months in a standing position or a given unit exceed 350 000 euros." 2. Make the following section 82.1.: "the transaction an 82.1. This provision in the order referred to in paragraph 71 of the designing of the registered receipt at the request of the counterparty: 82.1.1. on the outside of the permanent place of business (business unit) services; 82.1.2. about the same for sales of goods produced or production site (excluding food service locations) or supply the buyers on the spot, or repair of the goods; 82.1.3. on the permanent place of business (unit) the services provided, if the average cash income of not more than six month minimum monthly wage. Average cash income per month calculated on the three calendar months the earned cash revenue total amount divide by three. If the average cash income per month for two consecutive months exceed six minimum monthly wage next month, provides the cash register, cash register, a hybrid system, in which devices or appliances use the launch; 82.1.4. If the taxpayer is a person who is not registered with the State revenue service value added tax register, on the outside of the permanent place of business (unit), the market and the street stall sales in retail trade; 82.1.5. If the taxpayer is the person registered to the State revenue service value added tax register, on the outside of the permanent place of business (unit), the market and the street stall sold same obtained or produced goods retail; 82.1.6. Attorney and notary, lawyer provide legal services; 82.1.7. for child accommodation and meals for the nursery and nurseries; 82.1.8. on the library and archives of the specificity of public actions specific to the provision of services; 82.1.9. about the State and local authorities, the budget of paid services if payment is received outside of regular site (departments); 82.1.10. about the Association, Foundation, religious and political organizations (parties) received donations; 82.1.11. the insurance intermediary services; 82.1.12. food services for educational institutions. If payment is received in advance in accordance with student list, a receipt issued to the person making the payment; 82.1.13. the place of worship, cultural institutions, and the botanical Zoo, reserve, open-air facilities and entertainment production activity-specific object (such as a program, brochure, atklātņ, books, souvenirs, ritual objects) sale of their visit; 82.1.14. If the taxpayer is a physical person who carries out an economic activity, generating income from the property, and which under the tax laws governing may not register economic activity; 82.1.15. If the taxpayer is paying for the patentmaks. " 3. Delete 82.2. section. 4. Supplement with 84.12. and 84.13. subparagraph by the following: "84.12. persons who carry out only wholesale non-cash settlement, you receive a payment for transactions with payment cards and designing a relevant document of the supply of goods according to the laws and regulations on accounting and organisation; 84.13. Latvian National Library, you receive a prepayment for operating specific features for common services – the charge issue or adding to the reader's map. " 5. Express 4. subparagraph 121.4 as follows: "4. the registered software 121.4, as well as the fiscal memory module's source code (read-man computer instructions written by a programmer) and izpildkod (computer understandable set of symbols, to comply with the programme drawn up by the programmers)." 6. To complement the chapter VIII1 121.8 121.9 points following the and: "inspection of conformity 121.8 operating service submit to the cash register, cash register of hybrid that system, specialized equipment or device, or a device or equipment, if for technical reasons it is not possible to move (for example, fuel metering station self-service checkout system that consists of multiple units), provide physical access to the device or equipment location. 121.9 officers and staff serving the cash register, cash register of hybrid that system, specialized equipment, device, or must be compliance checks by officials or employees of the institution. " 7. Supplement with 123.4. subparagraph by the following: "the description or the methodology of 123.4. cash register, cash register of hybrid that system, specialized equipment and installations or modifications to models, as well as providing version checking of the programme process and applicable standards and methods." 8. Supplement with 124.1 points as follows: "the State revenue service 124.1 does not register a person as a compliance review body, if: 1. the person is 124.1 State revenue in a single database (registry) registered operating service; 2. the person is 124.1 wound up or its economic activity is suspended or terminated; 124.1 3. person under the administration of the State revenue service tax (duty) debtor database information available is a tax, fee, including the State social insurance compulsory contributions, debt, which totals more than 150 euro; 4. the person last 124.1 during the three years prior to the date of receipt of the application to the regulations prescribed have found a fact about the salary cost without tax pay. " 9. Delete the words in subparagraph 125.7. "(the original show)". 10. Delete the words in subparagraph 125.8. "(presentation of the originals)". 11. To supplement the provisions of the following paragraph 141.8: "the use of 141.8 existing cash register systems, devices or equipment, specialized models, modifications, or to install a version that is initiated compliance check or proof of compliance issued by the Cabinet of Ministers of 11 February 2014 regulations No 95" regulations on the payment of taxes and other logging equipment, electronic devices and technical requirements ", permission to use and register of cash register that's the system, specialized equipment and facilities that comply with the Cabinet of Ministers of 20 February 2007 Regulation No. 133 of "rules for tax and registration of electronic devices and equipment technical requirements", but: 1. not more than 141.8 one month from the date of issue of the certificate of conformity if the user is using the cash register or specialized devices and equipment, or if the user is using up to 100 units of the system; 141.8 2. three months from the date of issue of the certificate of conformity if the user has up to 300 which system or specialized units and equipment; 141.8 3. six months from the date of issue of the certificate of conformity if the user has more than 300 units of the system. " Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak