The Value Added Tax Act

Original Language Title: Pievienotās vērtības nodokļa likums

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Read the untranslated law here: https://www.vestnesis.lv/op/2012/197.2


The Saeima has adopted and the President promulgated the following laws: the value added tax law chapter I General provisions article 1. The terms used in the law, the law is applied in the following terms: 1) building land — the land where building or utilities or the construction meant road, street or utilities supplied construction building permits issued after December 31, 2009. The site is not considered a building land, if a building permit is issued for the execution of the 2009 December 31 and after 31 December 2009 is renewed or re-registered; 2) remuneration: the value of the goods or services in monetary terms, which the supplier or service provider shall receive or should receive as payment from the recipient of the goods or services of another person or the supply of goods or services, excluding value added tax (tax) regardless of whether the payment is made in full or in part; 3) — the territory of the Member State in question in the Member States of the European Union (hereinafter referred to as Member States), which shall apply to the territory of the Treaty on European Union and article 52 of the Treaty on the functioning of the European Union Article 355, with the exception of the territory of the Principality, as well as the Principality of Monaco, the Isle of man and the United Kingdom Akrotiri (Akrotiri) and Dekelij (Dhekelia) in the sovereign base areas who, for purposes of applying the tax are considered appropriate in France, the UK or Cyprus; 4) the territory of the European Union — the territory of the Member States; 5) fiscal representative — a registered taxable person who, on the basis of a written contract, pay the tax to the State budget and the representative of another Member State shall register the taxable person or of a third country or third territory tax (relating to excise goods subject to excise duty and also the movement of excisable goods regulatory legislation) in such transactions: (a) the import of goods) to further the delivery of goods to another Member State registered taxable person , b) import of goods with the delivery of goods further inland, c) domestic receipt of the goods, if the goods received in order to export them further and placed in a customs warehouse or an Excise warehouse, and this further export of the goods, (d)) in the acquisition of goods within the territory of the European Union, if the goods are purchased in order to export them further and placed in a customs warehouse or an Excise warehouse, and further export of the goods; 6) domestic — the territory of the Republic of Latvia; 7) auction price-value, which under the law of civil procedure corresponds to the price for full nosolīt, nosolīt the highest price or the auction starting price when the auction not been declared; 8) special tax treatment of transactions: imports of goods on import of goods in the customs declaration, the calculated State budget due to the postponement of payment of the amount of tax to the appropriate tax for tax declaration; 9) new vehicle: a motor vehicle road), where the engine capacity is larger than the 48 cubic centimetres or the power of more than 7.2 kilowatts and intended for the carriage of passengers or goods, if it is used in less than six months, or less than 6000 kilometres travelled, b) ship or other vessel that is more than 7.5 metres and intended for the carriage of passengers or goods If it is used in less than three months or less than 100 hours travelled, except in article 47 of this law a ship referred to in the first subparagraph, (c)) aircraft take-off weight of which exceeds 1550 kilograms and intended for the carriage of passengers or goods, if it is used in less than three months or less than 40 hours threw, except in article 48 of this law the aircraft referred to in the first subparagraph; 10) low-value gift — a product or service, which served free of charge and without taxes for one calendar year does not exceed 10 lats; 11) seat: a person who is not a taxable person, the registered office or registered address of address equivalent according to other national laws and regulations; 12) unused real estate: a new building or construction) (also installed fixed equipment), if it is not used in the operation of the adoption, (b) the new building or construction) (also installed fixed equipment) when it is used and sold in the first year following the adoption operation, (c) the building or structure) if it after the renovation, reconstruction or restoration work completed is not used, d) building or structure if it after the renovation , reconstruction or restoration work is finished and the first sale within one year of the adoption service, e) unfinished construction object: a building or structure, if it is taken into operation, f) building construction, or if the Recon, reconstructs or restored, but it has not yet been accepted into service; 13) unpaid purchase — supply of goods where the goods the supplier in accordance with the conclusion of the purchase agreement, shall deliver a specific item within the time limit laid down in the Treaty, after all the contractual payments made over the property of the recipient of the goods; 14) service: a transaction which does not supply the goods; for the provision of services is also considered: (a)) of intangible property (goodwill, and legal) selling (referrals), b) obligations to refrain from an action or action or to tolerate an act or actions, (c), (d) a lease)) carrying out the works; 15) permanent body — any place other than the person operating the seat, but characterized by a sufficient degree of permanence and a structure adequate manpower and technical resources, allowing it to provide its service, or to receive and use the services provided by these permanent bodies; 16) tax group — two or more taxpayers who comply with the conditions of this law up to the sales tax group for the formation of the mutual contract transactions registered in the inland and the State revenue service value added tax register; 17) exports of goods, the delivery of goods from the territory of the European Union to a third country or third territory; 18) purchase of goods on the territory of the European Union — the acquisition to proceed with the case as owner when the dispatch or transport of this case from one Member State to another Member State of goods supplier or consignee or third party suppliers of goods or in the name of the consignee; 19): imports of goods imports of goods on the territory of the European Union from third countries or territories, the third release for free circulation; 20) the delivery of goods — a deal that gets as a property right to the transfer of the case to another person so that it can deal with the case; for the delivery of goods shall also be deemed business with: a) the real property or portion thereof, (b)), electricity, gas, heating, water heating, steam and cooling energy; 21) the supply of goods on the territory of the European Union — the delivery of goods, if the goods from one Member State are dispatched or transported to another Member State and this dispatch or transport of the goods, the supplier or consignee or third party suppliers of goods or in the name of the consignee; 22) trade transport service in the territory of the European Union-transport of goods where the place of departure and the transport of goods transport of goods destination are situated in two different Member States; If the place of departure and destination of the transport of goods in one and the same Member State's territory, the goods shall be considered as goods transport service in the territory of the European Union-State, where such transport is part of the transport service, which is the place of departure and the final destination of goods transport are situated within the territories of two different Member States; 23) transport of goods destination, the place where transport of the goods actually ends; 24) the place of departure of the goods, the place where transport of the goods actually begins; 25) operating headquarters — the taxpayer's basic economic activity is carried out in the place where that taxable person management and which are accepted in the main with economic activities concerned administrative decisions; 26) mediator: a taxable person who participates in the provision of services or the supply of goods without becoming owner of the goods or the actual service provider to implement the interests of other parties in the provision of services or the delivery of the goods. Intermediary statement tax invoice and receive compensation only for your mediation services provided; 27) — the market value of the consideration for the goods or services for which the recipient of the goods or services at the time of the supply under conditions of fair competition should pay another vendor who is not considered to be a related person rule "On taxes and duties". If the comparable price of the goods or services is not possible to establish the market value is: (a)) of goods, an amount that is not less than the goods or the purchase price of similar goods or, if the purchase price, the cost price, determined at the time of delivery, (b)) services — an amount that is not less than all costs caused by the provision of the service; 28) third territory: (a)) following the European Union, which the European Union is a part of the customs territory — Atos mountain, Canary Islands, the French overseas departments of the Republic, Aland Islands, Channel Islands, (b)), the following areas of the European Union, which the European Union is not part of the customs territory, the island of Heligoland, the territory of buesingen, Ceuta, Melilla, Livigno, Kampjon in Italy (Campione d'Italia) the Italian waters of Lake Lugano; 29) third countries — countries or areas that do not apply the Treaty on European Union and to the Treaty on the functioning of the European Union. 2. article. The scope of the law, the law determines the taxable persons, taxable transactions and the taxable value of supplies of goods and services, the tax rates and exemptions from tax, tax evasion and administration, the order in which tax is payable to the State budget, the rules on deduction of VAT and tax rebate, as well as other provisions for the application of domestic taxes and liability for violations of this law. Chapter II the taxable persons and taxable transactions article 3. The taxable person (1) a taxable person is a person who independently carries out in any place any economic activity, whatever the purpose or results of that activity. (2) taxable persons shall be classified as follows: 1) domestic tax: (a) a registered taxable person) — taxable persons registered in the State revenue service value added tax register, b) non-registered taxable persons, taxable persons who, through this Act, the rights, is not registered to the State revenue service value added tax register; 2) taxable persons in another Member State: (a)) other Member State registered taxable persons, taxable persons who for the purposes of taxation is registered in another Member State's tax register, (b)) other Member State registered taxable person, the taxable person who is established in another Member State's tax register and whose registered office or place of residence is in another Member State; 3) third country or third territory: (a) the taxable person) a third country or third territory registered taxable persons, taxable persons who have been granted taxpayer identification number or equivalent number for the purposes of applying the tax allows taxable persons to be identified and granted by the State in which the taxable person carries out economic activities, b) third-country or third territory not registered taxable persons, taxable persons who have not been granted a taxpayer identification number or equivalent number that for the purposes of applying the tax allows the identification of the taxable person and the State in which the taxable person carries out economic activity. (3) a registered taxable person is regarded as a fiscal representative and tax group. (4) the taxable persons in relation to the delivery of a new vehicle is also considered any person who does not regularly supplied by the supplier of new vehicle, the consignee or a third party on behalf of the supplier or recipient of the domestic dispatched or transported to a destination outside the recipient inland, but the European Union. (5) a Person who is not a taxable person is deemed to be registered taxable persons the place of supply of services, if the State revenue service has assigned a number to the State revenue service value added tax register. (6) the place of supply of services determination of the recipient can be regarded as a taxable person, according to the Council of 15 March 2011 in the implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast version), article 18. (7) for the taxpayer in respect of the construction services 142 of this law in accordance with the procedure laid down in article is considered public or municipal institution or municipality. (8) a public person, as well as private individuals who in accordance with government laws comply with those of the equipment or delegatee with the mandate of the task transferred shall not be considered taxable persons in respect of the activities or transactions in which they engage government functions or tasks. (9) in the eighth part of this article, the persons concerned shall be considered taxable persons in specific cases, when considering them for non-taxable persons would be affected significantly the competing operations or transactions to requesting operators (existing or potential) situation in the field of competition and this would create significant distortions of competition. (10) in any event, the public person with respect to such transactions shall be regarded as taxable persons, if: 1) provides electronic communications services; 2) supply goods, including water, gas, electricity; 3) provide transport services; 4) provides port or airport services; 5) provides passenger services; 6) performs the transactions of agricultural intervention, fulfilling the conditions of the regulation of agricultural products the common organisation of the market; 7) organizes fairs and trade shows; 8) provide inventory services; 9) provides commercial advertising services; 10) provides travel services; 11) provides commercial television and radio services; 12) provides catering services (subject to article 52 of this law the exemption referred to in the first paragraph); 13) provides rental services. (11) the legal person who is not a taxable person, shall be regarded as taxable persons where the purchase of goods on the territory of the European Union or receiving services, the place of supply of which shall be determined in accordance with article 19 of this law, the first paragraph. (12) on the taxable person shall not be regarded as long as its with the employer bound by a contract of employment or any other relationship, the employer and employee relationship in relation to working conditions, remuneration and the employer's liability. 4. article. Economic activity (1) economic activity is any systematic, independent activity for remuneration (including any manufacturer, dealer, or service provider, agricultural activity). (2) the material or use of the property for the purpose of systematically benefit from that income is also considered as an economic activity within the meaning of this law. 5. article. Taxable transactions (1) taxable transactions the following economic activities in the hinterland of transactions: 1) the supply of goods (including the supply of goods in the territory of the European Union and exports) for consideration; 2 the provision of services for remuneration); 3) the purchase of goods on the territory of the European Union for consideration. (2) are taxed on any importation of goods, if otherwise provided by law. (3) the taxable transaction is also not a registered taxable person or to a person who is not a taxable person made the purchase of a new vehicle on the territory of the European Union. (4) the taxable transaction is carried out in regular supplies of new means of transport if a supplier, the recipient or a third person on behalf of the supplier or recipient of the domestic dispatched or transported to the recipient of new vehicle to a destination outside the inland, but the European Union. 6. article. The supply of goods for consideration, and a service for remuneration comparable transactions (1) as a supply of goods for consideration shall be deemed registered taxable person's economic activities part of the assets used in the transfer free of charge or your own personal private use of part of the assets or the use for purposes other than their own economic needs when pretax on the goods or their component parts had been totally or partially deducted. (2) for the provision of services for remuneration, is considered the taxable person registered: 1) operating an active part of their use or of his staff or private use of their use for purposes other than his business needs, if these assets input parts had been totally or partially deducted; 2) the provision of services free of charge to your staff or your private use or for purposes other than their own economic needs. (3) where a taxable person acting in his own name but on the interests of other persons, is involved in the provision of services, it is considered that the taxable person to have received and supplied those services himself. 7. article. Transactions that are not considered to be a supply of goods for consideration or for the provision of services for remuneration (1) as a supply of goods for consideration shall not be regarded as business goods or sample, use of low-value gifts. (2) as a supply of goods for consideration does not believe the company's transition (the communion of property or part of a transition in the form of a transfer of assets and liabilities) other economic activities of the offender, if the possession or use of, the transfer of assets and liabilities, whether or not for consideration, or investing in the Corporation's share capital or partnerships in investment (equity), the company's winner becomes the successor to successor rights and obligations within the meaning of commercial law and continuing the economic activity that is not related to the company's sale or commercial companies. (3) If this referred to in the second subparagraph of article company transition results in the acquirer of the company becomes the successor to the rights and obligations of the transferee for the purposes of commercial and economic activity does not continue, transfer of assets and liabilities shall be deemed separate supply of goods or services (acquired rights and other intangible assets) that are subject to tax in accordance with the procedure laid down in this Act. 8. article. The supply of goods on the territory of the European Union for consideration of comparable transactions (1) For the supply of goods on the territory of the European Union for consideration of movable things — domestic taxable business assets used parts: the dispatch or transport of the inland to a destination in another Member State of their economic activity in that Member State, provided such a move by the domestic taxpayer or other person on his behalf. (2) The first paragraph of this article, the movement of goods from a domestic to a destination in another Member State does not consider the dispatch or transport of the goods to another Member State in connection with any of the following transactions: 1) for distance delivery of goods in accordance with article 13 of this law, the first paragraph; 2) Assembly or installation for the supply of goods, if the product Assembly or installation of the supplier or other person on his behalf; 3) the supply of goods, carried out by the taxable person on the vessel, aircraft or train, passenger services on the territory of the European Union; 4) gas supply to another Member State using a natural gas system situated within the territory of the European Union, or any of the networks that are connected to this system, electricity, heat or cooling energy through heating or cooling supply networks; 5) this law 43, 47, 48 and 50 to the supply of goods referred to in article 1, which apply the 0% interest rate in the territory of the Member State in which the ends of the goods dispatch or transport; 6) gold, the supply of coins and banknotes the national central banks of the Member States; 7) the consignment of goods to another Member State for processing, evaluation, processing or repair service, if the goods after receiving said services returned to the hinterlands; 8) temporary dispatch of goods for use in the territory of the Member State of destination, associated with the services provided to taxable persons who carry out economic activities in the hinterland; 9) shipment for a period not exceeding 24 months, temporary use in the territory of the Member State in which the same temporary imports of goods subject to the conditions of use for the import of goods on time with full exemption from customs duties. (3) If any of the second part of this article, the conditions are no longer fulfilled, it shall be deemed to have taken place in the dispatch or transport of the goods to another Member State. The deal is regarded as a supply of goods within the territory of the European Union at the moment when this condition is no longer fulfilled. (4) the supply of goods on the territory of the European Union for consideration consider the dispatch or transport of goods to another Member State in accordance with article 45 of this law, the first and second part after their release for free circulation domestically. 9. article. The acquisition of goods within the territory of the European Union for consideration of comparable transactions (1) For the purchase of goods on the territory of the European Union for consideration, is considered the taxable person's business assets used in the dispatch or transport of the parts from another Member State to national if the transfer in accordance with article 8 of this law shall be considered for the dispatch or transport of goods to another Member State. (2) the purchase of goods on the territory of the European Union for consideration does not consider the following transactions: 1) of goods (other than new means of transport) Inland receive if the goods received: (a) the non-established taxable person) to this law, article 57, first paragraph, the registration threshold, b) a person who is not a taxable person; 2) new vehicle receipt domestically, if all the following conditions are met: (a)) the new vehicle as personal effects imported from another Member State and records the inland person is a taxable person who has purchased the vehicle in another Member State work or service duties, b) for the purchase of a new vehicle in another Member State paid the tax or tax relief under the applicable law and it can show the documentary, c) the new vehicle is registered in the Member State of purchase no later than six months before the return of the person in Latvia; 3) the receipt of goods inland customs warehouses or in free zones, which launched in another Member State of goods export procedure; 4) gold coins and banknotes, the Bank receipt. (3) For the purchase of goods on the territory of the European Union for consideration consider receipt of goods domestically in accordance with article 45 of this law, the first and second part after their release for free circulation in another Member State. 10. article. Transactions of goods distance selling (1) for the purposes of This Act, goods distance selling is the supply of goods by the supplier of the goods or a third party on behalf of the supplier of the goods dispatched or transported goods from one Member State to another Member State, if all the following conditions are met: 1) the consignee is not a registered taxable person not established in another Member State by a taxable person or a person who is not a taxable person; 2) the delivered goods for new vehicles and not the goods intended for incorporation in or fitting; 3) total value of the goods supplied (without tax) previous or current calendar year has reached or exceeded the corresponding member state threshold defined by register of taxable persons or goods the supplier has chosen to register for distance selling of goods in the Member State concerned for the purposes of tax register before the registration threshold, or the delivered goods are goods subject to excise tax. (2) the first paragraph of this article, the conditions for distance selling of goods are not attributable to second-hand goods, works of art, collectors ' items and antiques effected by which the tax under the special tax treatment. 11. article. SALES TAX transactions within the Group (1) If a registered domestic VAT tax payer are members of the group, believes that one of the members of the sales tax group for all economic activities tax group, and any SALES TAX group of the goods, services or goods or services considered by the tax group to supply goods or services or goods or services received. (2) one member of the group by the VAT the supply of goods or the provision of services to another in the same VAT group norms of this law do not apply. (3) If the deal between two of the same VAT group one uses your registration number to the State revenue service value added tax register and the other for the registration number of the other Member State tax register, tax apply to this law the General order. (4) where a supply of goods or services between members of the sales tax group and a person who is excluded from the sales tax group, received an advance payment, which made up to exclusion from the sales tax group, tax applied this law in General. Chapter III, article 12 location of the transaction. Place of the supply of goods (1) if the goods are dispatched or transported, the place of the supply of goods (including goods in the territory of the European Union) is the place where the goods are at the time when dispatch or transport of the goods to the consignee. (2) if the goods are not dispatched or transported, the place of supply of goods shall be the place where the goods are at the time of delivery. (3) If goods dispatched or transported by the supplier of the goods, the consignee or a third party, or installed goods assembled in a supplier or a third party on his behalf, the place of the supply of goods shall be the place where the goods are assembled or installed. 13. article. Place of the supply of goods distance selling transactions (1) goods distance selling transactions the place of supply of goods shall be deemed to be the Member State in which the goods are at the time when their dispatch or transport of the goods to the consignee. (2) if the excise goods supplied in accordance with the distance selling of goods, the delivery location regardless of the registration in the Member State concerned of the Member State in which the goods are located at the time when their dispatch or transport of the goods to the consignee. (3) transactions of goods distance selling of goods delivery location is domestic, if another Member State by a taxable person in the delivery: 1) from other Member States to national not registered taxable person or the person who is not a taxable person, the excise goods; 2) delivered to a national of another Member State are not registered taxable person or the person who is not a taxable person, the value of the goods in the previous or current calendar year has reached or exceeded the registration threshold – 24 000 lats; 3) has chosen to register with the State revenue service value added tax Register before this part of registration referred to in paragraph 2, the threshold is reached. 14. article. Place of the supply of goods on board ships, aircraft and trains (1) where goods are delivered to the passengers on board ships, aircraft or trains to transport the stage area of the European Union, the place of the supply of goods is the starting point for the transportation of passengers. (2) the stage of the carriage of passengers, the European Union's transport stage, performed without stopping outside the territory of the European Union between the passenger's point of origin and destination. (3) passenger's starting point is the first point of passenger embarkation foreseen within the territory of the European Union (also after stopping outside the territory of the European Union). (4) the destination of the carriage of passengers, is the latest in the intended disembarkation in the territory of the European Union passengers who boarded the ship, aircraft or train within the territory of the European Union (also before stopping outside the territory of the European Union). (5) if the passenger is going back and forth, the return leg shall be regarded as a separate transport operation. 15. article. Gas, heat, electricity and cooling power supply (1) If domestic taxable person supplying gas through a natural gas system situated within the territory of the European Union, or networks that are connected to this system, supply electricity, heat or cooling energy, provided by heat or cooling energy networks, the place of the supply of goods is a taxable person, the domestic economic is situated or the place where it is a permanent body or, if that person is not the operating seat or fixed establishment, the place of residence declared, but, if not, a permanent residence, if all the following conditions are satisfied: 1) domestic taxable economic activity is natural gas, electricity, heat or cooling energy purchase and resale; 2) domestic tax payer's natural gas, electricity, heat or cooling energy consumption itself is negligible. (2) if the supply of gas through the natural gas system situated within the territory of the European Union, or networks that are connected to this system, electricity, heat or cooling energy through heating or cooling through the networks, not the subject of the first part of this article, the conditions of the place of the supply of goods shall be the place where the recipient is the natural gas, electricity, heat or cooling energy actually consumed. (3) where the natural gas, electricity, heat or cooling energy consumed by the recipient is not at all or is consumed by partially consumed items not considered consumed this product receiver operating in or where it has a permanent establishment for which the goods, or, if there is no operating seat or fixed establishment, the place of residence declared, but, if not, a permanent abode. 16. article. Acquisitions of goods within the European Union (1) if the acquisition of goods within the territory of the European Union, place of acquisition of goods is the Member State where the goods are at the time when dispatch or transport of the goods to the consignee. (2) the place, which made the purchase of goods on the territory of the European Union, is domestic, where the goods are dispatched or transported to a national of another Member State. (3) the location where you made the purchase of goods on the territory of the European Union, considers the domestic, if a registered taxable person making a purchase of goods in the territory of the European Union, made at the time of the transaction invalid state revenue service value added tax registration number, if registered taxable person who made this acquisition, does not prove that the tax is applied in the Member State in which the end product of the dispatch or transport. (4) the third paragraph of this article shall not apply to, and considers that the tax is applied in accordance with the first paragraph of this article, the Member State where the goods ends dispatch or transport where: 1) a registered taxable person is made the goods in the territory of the European Union from another registered taxable person, in order to deliver the goods to the territory of the Member State inspected, in accordance with the first paragraph of this article shall be considered as the place where the purchase of goods on the territory of the European Union; 2) inspected goods are those parts referred to in paragraph 1 the Member State shall register the taxable person and is liable for payment of the tax in the budget of his country as the recipient of the goods; 3) registered taxable person that referred to in paragraph 1 of the supply of goods provided by a special mark in the report on the supply of goods and services provided in the territory of the European Union. Article 17. The purchase of a new vehicle in the territory of the European Union (1) If a non-established taxable person, or a person who is not a taxable person carries out the purchase of a new vehicle in the territory of the European Union, the acquisition of this vehicle is the State in which the vehicle is registered. (2) the place, which made the purchase of a new vehicle in the territory of the European Union, is domestic, if such a vehicle is to be recorded in the relevant registers defined in the Republic of Latvia. 18. article. Place of importation of goods (1) the place of importation of goods is the Member State where the import of the goods in the customs procedure. (2) if the importation of goods under a customs procedure concluded domestic place of importation of goods is domestic. 19. article. Service discovery rules (1) where the service is provided to a taxable person, the place of supply of a service, if this law is not otherwise specified, are: 1) the recipient's operational headquarters; 2) recipient of the permanent location of the authority, where the service is provided to the standing of the recipient institution, not in the person's seat of economic activity; 3) recipient of the declared place of residence but, failing that, a permanent residence, if the recipient does not have an operational headquarters or permanent authority. (2) If service is provided to a person who is not a taxable person, the place of supply of a service, if this law is not otherwise specified, are: 1) the service provider operating the seat; 2) service provider a fixed establishment of the location where the service is provided from a fixed establishment of the provider that is not in the person's seat of economic activity; 3) service provider, but declared residence, permanent residence, the place where the service provider does not have operational headquarters or permanent authority. 20. article. Cultural, artistic, sporting, scientific, educational, entertainment, and other similar services the place of supply of Such services (1) and the place of supply of services related to the purchase of tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (such as fairs, exhibitions), if it gives taxpayers, is the measure of the actual venue. (2) the service and the place of supply of services related to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (such as fairs, exhibitions), including the activities of the organisers of the service, if it gives the person who is not a taxable person is the measure of the actual venue. 21. article. Passenger transport service, the place of supply of passenger transport service, the place of supply shall be the place where passengers are in proportion to the domestic transport and the distance taken in other countries. 22. article. The place of supply of services (1) the transport of goods the place of supply of services, other than the transport service in the territory of the European Union, if this service is provided to a person who is not a taxable person shall be the place where the transport of goods in proportion to the inland and taken away in other countries. (2) a place to provide transport services within the European Union, if this service is provided to a person who is not a taxable person, shall be that in which the transport of goods commence. 23. article. Associated with the transport of goods, the place of supply of services if the loading, unloading, handling and storage services, as well as other freight related services provided to a person who is not a taxable service is the place where the service is actually provided. 24. article. With movable associated service (1) If a movable related services (including evaluation, repair, maintenance, processing, processing) is a person who is not a taxable service is the place where the service is actually provided. (2) the first subparagraph of this article, the conditions are not applicable to the leasing of movables, including all kinds of vehicle leasing. 25. article. Real estate related service with real estate-related services, including real estate related transaction intermediary and expert service, guest accommodation, real estate rental services, construction services, preparation of the works (including the services of Architects), the coordination and monitoring of the works the place of supply of services is the place where the immovable property is situated. 26. article. The mediation service if the mediator provides a service to a person who is not a taxable person, the place of supply of services is the place where under this Act is made in the transaction in which the mediator involved. 27. article. Electronically supplied service locations (1) electronically supplied service, if it is given to a person who is not a taxable person and who headquarters, declared place of residence, but if not, permanent residence is in the territory of a Member State, and this service is provided in a third country or third territory by a taxable person, the person is situated, declared place of residence but, failing that, a permanent residence that is not a taxable person. (2) electronically supplied service is domestic, if this service to a third country or third territory the taxable person shall provide the person who is not a taxable person and who headquarters, declared place of residence, but if not, permanent residence in the Republic of Latvia. (3) the use of electronic mail between a provider and a recipient does not mean that it is an electronically supplied service. 28. article. Vehicle rental service (1) vehicle rental service, where continuous possession or use shall not exceed 30 days (90 days for ships), is the place where the vehicle is actually puts at the disposal of the beneficiary of the service. (2) vehicle rental service, if the service provided to a person who is not a taxable person, and continuous possession of the vehicle or the use of more than 30 days (90 days for ships), is the seat of the recipient, the place of residence declared, but, if not, permanent residence place. (3) where the pleasure vessel is rented in the journey to a person who is not a taxable person, for a period exceeding 90 days, service is the place where this ship service provider actually puts at the disposal of the beneficiary of the service, if the service provider is providing the services of his business headquarters or permanent authority sites. 29. article. Restaurant and food service locations (1) restaurant and catering services, except where the services are provided on board ships, aircraft or trains passenger traffic period on the territory of the European Union, shall be the place where those services are provided. (2) where restaurant and catering services provided for passengers on board ships, aircraft or trains for passenger transport in the territory of the European Union in the period between the passenger origin and destination (without stopping outside the territory of the European Union), the place of supply of services is the starting point for the transportation of passengers. (3) the passenger's origin within the meaning of this article is the first in an intended entry in the territory of the European Union (also after stopping outside the territory of the European Union). (4) the passenger's destination within the meaning of this article is the last in the intended disembarkation in the territory of the European Union passengers who boarded the ship, aircraft or train within the territory of the European Union (also before stopping outside the territory of the European Union). (5) if the passenger is going back and forth, then the meaning of this article, the return period shall be regarded as a separate transport operation. 30. article. Rules for other service locations (1) where the service is provided to a person who is not a taxable person and who headquarters, declared place of residence but, failing that, the permanent residence is situated outside the territory of the European Union, the service is in that person's home site, declared place of residence but, failing that, the permanent residence in the following services: 1) copyright, patents, licences, trade marks and similar rights and referrals to and from other persons; 2) with advertising and public relations related services; 3) legal, accounting, auditing, consulting, translation, research, engineering, market research and other similar services, as well as data processing and the provision of information; 4) fully or partially of the obligations to refrain from the activities referred to in this part or action; 5) staffing, including recruitment and staffing services, with the exception of the preparation and training of personnel; 6) rental of movable, except all the way to the rental of vehicles; 7) electronic communications services; 8) radio and television broadcasting services; 9) financial and insurance services, including reinsurance, but excluding the safe lease; 10) provision of access to the natural gas distribution system, which is located in the territory of the European Union, or a network that is connected to the system, electricity, heat or cooling energy networks, as well as transmission and distribution services and other directly related services; 11) electronically supplied services. (2) goods transport services, fixed-line communication services, movables lease and rental vehicle service is: 1) outside the territory of the European Union, if the service is used outside the territory of the European Union, although in accordance with the requirements of this law, the service is domestic; 2) domestic, where the service is used domestically, although in accordance with the requirements of this law, the service is outside the territory of the European Union. (3) the second paragraph of this article, paragraph 2 shall also apply where a third country or third territory by a taxable person provides electronic communication, radio and television broadcasting service of a person who is not a taxable person. Chapter IV deal moment article 31. The supply of goods, the supply of goods on the territory of the European Union and the purchase of goods on the territory of the European Union the moment (1) delivery of the goods the moment is the moment when the goods are actually carried out delivery, but not later than the time when the goods are received, the recipient of the goods except as provided for in this article. (2) where goods are delivered to the standing over a continuous period (excluding unpaid purchase transactions) and for the supply of goods to periodically extract tax invoices or delivery charges further believes that the transaction is occurring when the period ends, subject to the following billing or payments, but not less frequently than every six months, except as provided for in this article. (3) where a supply of goods within the territory of the European Union permanent and continuous period exceeding one calendar month, believes that the transaction is occurring each calendar month until such time as the supply of goods is fully completed. (4) the purchase of goods on the territory of the European Union has taken place when the goods are made, but no later than the moment when the goods are received. (5) If from another Member State for processing, evaluation, processing or repair of goods not domestically is exported to the country from which the goods are imported, the purchase of goods on the territory of the European Union, has been in the tax period in which this has occurred in the delivery of goods to any person inside or outside the inland. (6) if the domestic law in accordance with article 8 of the second paragraph of point 7 processing, evaluation, processing or repair of the vehicle to another Member State exported goods after the provision of the services are not sent back to the hinterland, believes that the supply of goods on the territory of the European Union, has been in the tax period in which the goods have been delivered to any other person in the Member State concerned or outside it. (7) If sent from another Member State where the goods in time exceed domestic this law article 8, second subparagraph, the time limits laid down in paragraph 9, the purchase of goods on the territory of the European Union, has been in the tax period, when the end of this term. (8) If the items shipped from the inland of time in another Member State exceeds this law, article 8, second subparagraph, the time limits laid down in paragraph 9, the supply of goods on the territory of the European Union, has been in the tax period, when the end of this term. (9) the supply of goods with Assembly or installation shall be deemed to have occurred when the complete Assembly or installation. (10) If you've made the purchase of a new vehicle in the territory of the European Union, the acquisition shall be determined in accordance with the fourth paragraph of this article. 32. article. The provision of the service and the time of receipt (1) service delivery has taken place when the service is provided to the recipient of the service, except as provided for in this article. (2) the service has taken place, if the service is received. (3) if the services (except for the real thing lease) provides a permanent and continuous period for this service periodically extract tax invoice or delivery charges further believes that the transaction is occurring when the period ends, covered by these bills or payments, but not less frequently than every six months, except as provided for in this article. (4) if the services, for which, in accordance with the 88. of the law and article 89 of the tax paid to the recipient, providing permanent continuous period exceeding one year, and the provision of these services during this period are not invoiced tax invoices or payments have been made to believe that the transaction is occurring at the end of each calendar year until such time as the supply of a service is fully completed. (5) the construction service is provided when the adoption of the acts signed to the site on each of the stages of the execution of the works, but not less frequently than once every 12 months. (6) transport of goods in the territory of the European Union or with the export of goods or transit goods transportation service is provided when the shipment is transferred to the consignee of the goods and is approved for transport on the packing slip. (7) the unpaid purchase transaction for the supply of real estate is considered a rental service, starting with the first installment purchase payment, if the payment is not met the conditions of the contract of sale and therefore paid the purchase object remains the property of the supplier. 33. article. Imports of goods imports of goods the moment happened when the goods are released for free circulation. Chapter v Deals with the taxable value of article 34. The transaction, the taxable value of the General provisions (1) delivery of the goods and services in transactions of the taxable value of the consideration for the goods delivered or services provided. (2) article 6 of this law in the first part of the supply of goods referred to in the taxable value of the goods or of similar goods or, where the acquisition value of the acquisition value, not production costs. (3) article 6 of this law in the second part of the taxable value of all the cost of providing the service. (4) the supply of goods on the territory of the European Union the taxable value of the consideration for the goods delivered or, if the delivery of goods on the territory of the European Union in accordance with article 8 of this law, the first part of the goods or of similar goods, the acquisition value or, in the absence of a purchase price, the cost of production of the goods, be determined at the time of delivery. (5) the purchase of Goods on the territory of the European Union the taxable value of the consideration for the goods purchased, or, if the purchase of goods on the territory of the European Union in accordance with article 9 of this law in the first part of the goods or of similar goods, the acquisition value or, in the absence of a purchase price, the cost of production of the goods, be determined at the time of delivery. (6) mediation services the taxable value is the consideration of mediation. (7) the lease deal, the taxable value of all lease payments under the contract. (8) the unpaid purchase deal, the taxable value shall be the remuneration stipulated in the contract for the purchase of object paid contracts a day, as well as all additional payments laid down in the Treaty, excluding interest. (9) the supply of goods and services transactions between related parties in the law "About taxes and duties" within the meaning of the taxable value of supplies of goods and services for the market value, if the transaction value is: 1) less than the market value and the recipient of the goods or services do not have the right to deduct input tax in full; 2) less than the market value and the supplier of the goods or service provider is not entitled to deduct input tax in full, and the supply of goods or services is exempt from tax under this law, the first paragraph of article 52; 3) higher than the market value and the supplier of the goods or service provider is not entitled to deduct input VAT in full. (10) where the non-established taxable person, the taxable supplies of goods and the value of services provided within a period of 12 months exceeds this law, article 59, first paragraph, the threshold defined by the taxable person, the taxable value of the transaction up to the time of registration is the amount that exceeds 35 000 lats. The calculated tax amount is to be included in the transaction value. (11) If a non-established taxable person, the taxable purchase of goods on the territory of the European Union total value in any calendar year exceeds this law, article 57, first paragraph, the threshold defined by the taxable person, the taxable value of the transaction up to the time of registration is the amount that exceeds 7000 lats. The calculated tax amount is to be included in the transaction value. (12) If a taxable person of another Member State shall make delivery of goods in accordance with article 10 of this law and the taxable supply of the goods of a total value (not including this value in the supplied value of excisable goods) previous or current calendar year exceed this law article 60 the second part of the defined threshold, the taxable value is the amount that exceeds the defined threshold. The calculated tax amount is to be included in the transaction value. (13) the twelfth part of this article shall not apply if the taxable person of another Member State, the excise duty. In this case, the taxable value is the value of excisable goods delivered. 35. article. Supplies of goods and services to be included in the value of the costs and charges (1) value of supplies of goods includes all costs, including mediation, insurance, packaging, transportation, as well as in accordance with all laws and taxes payable, duties and other compulsory payments, excluding value added tax. (2) the supply of goods is to be included in the value of the goods or services of installation mount the value, if the supplier or a third party on behalf of the supplier they also installed or assembled. (3) the value of the service includes all the costs, as well as in accordance with all laws and regulations concerning the provision of payable taxes, duties and other compulsory payments, excluding value added tax. (4) the supply of goods or services included in the value of State and local funding if funding received to cover in full or in part to the production of goods or the provision of services, and is directly linked to the price of goods or services. (5) the fourth part of this article shall not apply to: 1) State and local funding for public institutions; 2) State and local government funding for the compensation of the loss of passenger transport public transport in inland. 36. article. The taxable value, making imports of goods (1) the importation of goods, tax-taxable customs value of imported goods plus such costs: 1) the value of the services, if the services are directly linked to the importation of goods, and if the value of the services (including the fees, as well as the transport of goods, packaging and insurance costs, incurred up to the first destination inland) is not included in the customs value of the imported goods; 2) transportation costs of goods to the consignee of the goods in another Member State, if this place is known at the time of importation of the goods; 3) regulations prescribed taxes, duties and other compulsory payments, calculated for the import of goods, excluding value added tax. (2) If the international movement of goods in the invoice delivery endpoint is specified, then, in determining the taxable value of the items to be included in the value of transport services, the place of receipt of the goods is considered a customs declaration of goods specified in the recipient's address. (3) the taxable value of the goods does not include natural resource tax and the car and motorcycle tax. (4) the taxable value of the goods or service is processing the processing value, where a taxable person in accordance with the laws and customs of the Inland have brought any real thing to recycle or process it in a third country or third territory and then again coming inland. 37. article. The taxable value of transactions with immovable property (1) the taxable value of the goods — unused real estate and building-supply business in the land is the consideration for the supply of the real property. (2) If this Act is article 12, paragraph 1, "c", "d" or "f" referred not to the real property is taxable, the difference between the building or construction and the sales value of these buildings or premises before the renovation, reconstruction or restoration work. (3) If payment of the purchase agreement was concluded for the supply of immovable property, but the contract's conditions are not met and therefore real estate remains the property of the supplier, the duty applied as a rental transaction and apply to all the previously unpaid purchase payments (excluding interest). This provision is not applicable to residential premises, shall purchase transaction, if the living room is not used in the business activities. 38. article. The value of financial services transactions (1) lending and money lending and control service value is the percentage of the credit grantor or lender and the agreed remuneration for the service provided. (2) the value of the Services related to payment instruments (currency) other money market instruments, derivative financial instruments and transferable securities to trade financial instruments market law (including currency futures) is the difference between the means of payment (currency), other money market instruments, derivative financial instruments and transferable securities purchase and sale price, taking into account the taxation period in all of the above transactions. A registered taxable person who carries out the transactions referred to in this paragraph shall be submitted to the annual declaration, take into account the total value of these transactions for the taxation year, the sum of the positive and negative values. (3) if the transferable securities or shareholders sell transferable securities or shares at a price above the transferable securities or shares of a nominal value, and contribution margin (the difference between the sales price and sell transferable securities or the shares of a nominal value) are not counted in the company's capital as the capital increase, the service value is the difference between the sales price and the transferable securities sold (shares) at face value. A registered taxable person who carries out the transactions referred to in this paragraph shall be submitted to the annual declaration, take into account the total value of these transactions for the taxation year, the sum of the positive and negative values. 39. article. Values that do not include a transaction taxable value (1) deal with the taxable value determined, taking into account the reduction of the price (discount) by the supplier of the goods or the provider of the goods or services given by the recipient of the supply of goods or the provision of the service at the moment. (2) the Business of the taxable value, when the tax bill that amended the original Bill, to be determined taking into account the reduction of the price (discount) by the supplier of the goods or the provider of the goods or services given by the consignee, based on our early payment for a specific good or service or any price discount granted on goods and services by the recipient of the goods or services concerned. (3) the transaction in taxable value shall not include: 1) the amount that the supplier of the goods or the provider of the goods or services received by the beneficiary as a refund of the cost of the goods or services in the name and interest; 2) deferred payment of excise duty applied in accordance with the laws and regulations in the field of excise duties; 3) reusable packaging deposit fee laid down in laws and regulations; 4) interest payments by the recipient of goods or services pays the supplier of the goods or service provider has an opportunity for a certain period of time to defer payment for the supply of goods or services provided. 40. article. The transaction, the taxable value of a registered taxable person's auction sold the bailiff or the insolvency practitioner (1) If a registered taxable person, of goods sold at auction, the bailiff or the insolvency practitioner, a taxable property auction price according to the law the taxable value. (2) If a registered taxable person, of goods sold at auction, the bailiff, the taxable value is determined based on the taxable person registered on the information provided by the bailiff before auction notification. (3) If a registered taxable person has not provided the bailiff in the second part of the above information and the bailiff finds that auction notification day auction sold property is real property is taxable, the auction price. (4) If a registered taxable person has not provided the bailiff in the second part of the above information and the bailiff finds that auction notification day auction sold property is real property, the bailiff assesses whether the real property not used real estate status in accordance with this law, article 1, point 12, or building land status in accordance with this law, article 1, paragraph 1. (5) If the court bailiff, take the fourth part of the evaluation finds that the date of notification of auction the auction sale property corresponds to article 1 of this law, in paragraph 12, "a", "b" or "e" in subparagraph above shall not apply to the property or parcel of land are taxed, the auction price.
(6) If the court bailiff, take the fourth part of the evaluation finds that the date of notification of auction the auction sale property corresponds to article 1 of this law, in paragraph 12, "c", "d" or "f" is not used in this property are taxed, the difference between the real estate acquisition value in accordance with the information available in the land and real estate auction price. (7) If a court bailiff, take the fourth part of the evaluation finds that the auction property sold does not match used the property status in accordance with this law, article 1, point 12, or building land status in accordance with this law, article 1, paragraph 1, the tax for this transaction. (8) the cabinet shall determine the information that is required for the receiver to find out in order to determine the adequacy of real property do not apply the property or parcel of land. Chapter VI the tax rates article 41. The applicable tax rate (1) taxable transactions: 1) the standard rate of 21 percent tax (hereinafter referred to as the standard rate of tax), if this law does not provide otherwise; 2) duty reduced rate 12 percent (reduced rate of duty) in accordance with article 42 of this law; 3) tax rate of 0 percent in accordance with this law, 43, 44, 45, 46, 47, 48, 49 and 50. (2) where goods are supplied as a kit, for each of those goods in accordance with the statutory tax rate. Article 42. The reduced rate of tax (1) a reduced rate of tax apply to the supply of such drugs: 1) medicinal products registered in accordance with the European Medicines Evaluation Agency's centralized registration procedure; 2) medicines, which are included in the Republic of Latvia registered in the list of medicinal products; 3) medication, which is issued in the State Agency of medicines; 4) medication, which registration is required under the laws and regulations in the field of pharmacy. (2) the reduced rate of tax applied to medical devices (including their component parts, spare parts and accessories) delivery, if they introduced laws on the registration of medical devices in the order and they usually use the body's functions or to facilitate the treatment of the disturbance, as well as just a person with impaired function of individual organisms. (3) the reduced rate of tax apply to these babies for specialist food supply if the product label indicates that the product is for baby food and product safety are added to the card: 1) milk and its products; 2) dry and liquid milk and the mixture of products; 3) soy products, dry and liquid soy mixture; 4) fruit, Berry and vegetable juices, and mashed biezsul; 5) dedicated to easy-asimilējam meat products and homogenized for mixed foods; 6) beverages, baby food with tea diluted juices, specially prepared tea, infant infants age adapted water (carbonated) special packaging; 7) tube feeding dietary of therapeutic products; 8) amino acid mixtures; 9) protein hydrolysates; 10) blends with low lactose content or not; 11) bezglutēn products for infants suffering from coeliac disease; 12) bezglutēn products babies who suffer from phenylketonuria; 13) special products for babies who have a congenital metabolic pathology; 14) with reduced or increased protein content and products that do not contain protein (for example, artificial sago, flour, pasta, bread, biscuits, grits, dry flakes); 15) products and mixtures with reduced or increased fat content;
16) products and mixtures with reduced or increased carbohydrate content. (4) the reduced rate of tax apply to the passengers and their baggage on scheduled domestic services. (5) the reduced rates of tax apply to the printed or electronic version of the form issued for literature and oriģinālliteratūr (literary works — fiction, children's literature, scientific and popular science literature, reference literature, religious literature, memuārliteratūr, and their translations) delivery, other than the supply of literature online or to download. (6) an opinion on the conformity of the expenditure for training literature, as well as the costs of oriģinālliteratūr compliance with the fifth of this article at the request of the State revenue service provides national library of Latvia. (7) the reduced rate of tax apply to the printed or electronic version of the form issued in newspapers, magazines, newsletters and other periodicals for delivery (other than the delivery of periodicals online or downloading them) coming out not less than once every three months and a one-time print run exceeding 100 copies, as well as their subscriptions. (8) the seventh subparagraph of this article shall not apply to erotic and pornographic expenses as well as expenditure, which content focus and mission is the publication of advertising or komercsludinājum. (9) the reduced rates of tax apply to this part of the seventh article in the journal Supplement CD that is added to the journals at no extra charge and is an integral part of the journal, if the CD contains information supplementing the information provided in the logs. (10) the reduced rates of tax apply to accommodation services accommodation. (11) the reduced rate of tax on such supplies of wood fuel, if the actual consumer population that buys and consumes wood fuel for domestic purposes: 1) firewood logs, pieces, branches, brushwood faggots or similar manner; 2 wood chips or sawdust); 3) sawdust and wood waste; 4) sawdust and wood waste not agglomerated agglomerated or briquettes, pellets or similar forms. (12) the reduced rates of tax apply to the supply of heat energy, if its actual consumer is a resident who buys and uses the heat in the household. (13) If an individual buys and consumes heat and wood fuels economic activity, also your professional activities, needs, it announces for heat and use of woodfuels target the supplier or person who provides residential home. (14) the apartment manager, House Manager, landlords and other persons according to the concluded agreement of the population receives a fee for this article the eleventh and twelfth part of the goods delivered with tax and the transfer of a registered taxable person who supplied the goods or provided the services, when the tax bills for residents, the reduced rate of tax. (15) the reduced rate of duty shall also apply to goods referred to in this article, which imports applicable reduced rate, and the acquisitions of goods within the European Union. 43. article. 0 percent rate of tax applying to the supply of goods (1) tax 0% interest rate for the export of goods. (2) tax 0% interest rate for export goods within the fiscal representative dispatched goods, if the goods are sent in order to export them further and placed in a customs warehouse or an Excise warehouse. (3) tax 0% interest rate following the delivery of the goods in customs warehouses and free zones: 1) the supply of goods which are imported into the territory of the European Union from third countries or third territories and are not released for free circulation; 2) the supply of goods which have been initiated in another Member State, the export procedure and coming inland for further export. (4) tax 0% interest rate for the supply of goods on the territory of the European Union, if both of the following conditions are met: 1) the documents accompanying the transport of goods and the tax specified in the invoice the consignee of the goods is provided to the supplier at the time of the transaction valid in another Member State the tax payer's registration number; 2) the goods are dispatched or transported from a domestic to a destination in another Member State, and the supplier of goods in the possession of the documents accompanying the transport of the goods. (5) tax 0% interest rate for the supply of goods on the territory of the European Union, carried out by a taxable person established in article 16 of this law to the fourth paragraph of the said goods. (6) tax 0% interest rate applied to the delivery of a new vehicle in another Member State, to any person. (7) tax 0% interest rate applied to the duty-free shops of trade supplies of goods carried out by natural persons who leave the inland to third countries or third territories. 44. article. 0 percent tax rate for the fiscal representative made the acquisition of goods within the territory of the European Union made to the fiscal agent for the acquisition of goods within the territory of the European Union apply the 0% interest rate, provided that the goods have been delivered to this fiscal representative in order to export them and placed in a customs warehouse or an Excise warehouse. Article 45. 0 percent rate of tax applying to imports of goods (1) tax 0% interest rate for imports of goods, if a registered taxable person operating in another Member State registered in the name of the taxable person, the goods within 30 calendar days following the uniform way of import supply to another Member State, the consignee who is registered in another Member State by a taxable person. (2) tax 0% interest rate for imports of goods, if the fiscal representative representing a third country or third territory or of a registered taxable person established in another Member State, the taxable goods within 30 calendar days after import supplies to another Member State, the consignee who is registered in another Member State by a taxable person. (3) If a taxable person registered in accordance with the first or the second subparagraph shall apply tax 0% interest rate, it must be in possession of documents attesting that the imported goods have been or will be sent to another Member State. (4) the State revenue service of the registered taxable person who, in accordance with the first or the second subparagraph shall apply tax 0% interest rate, is entitled to request a document proving that the imported goods are intended to be transported or dispatched to another Member State. (5) in the first subparagraph or another registered taxable person, of goods import forwarding the goods to another Member State, supply of goods indicated in your tax declaration and report on supplies of goods and services provided in the territory of the European Union. (6) the cabinet shall determine the tax rate 0% interest for the application in the first and in the cases referred to in the second subparagraph. Article 46. 0 percent rate of duty application services (1) tax 0% interest rate applies when services: 1) directly connected with the export of goods, including the export of goods for which customs procedure initiated in another Member State; 2) directly related to the importation of goods where the value of such services is included in the taxable value of the transaction in accordance with article 36 of this law, the first paragraph; 3) directly related to transit transport; 4) provided in a free zone or a customs warehouse and are directly linked with goods imported to the territory of the European Union from third countries or third territories and are not released for free circulation. (2) the order in which tax 0 interest rate applicable to the first paragraph of this article for the services set by the Cabinet of Ministers. (3) tax 0% interest rate applied for the carriage of passengers in international routes, passenger services also to other Member States, if the passenger crossing the State border of the Republic of Latvia, as well as the carriage of baggage, the passenger which led him, and its transport vehicle, through which he travels. (4) tax 0% interest rate apply to mediation services provided by the intermediary, selling tickets in the third paragraph of this article, those passengers in international routes. 47. article. 0 percent tax rate shipping supplies, supplies of goods and services related to such supplies (1) 0% interest rate of tax apply to the supply and import of vessels used: 1) shipping in international waters and carrying passengers for reward or used for the purpose of commercial, industrial or fishing activities; 2) for rescue or assistance at sea; 3) coastal fishing. (2) tax 0% interest rate also applies to the first paragraph of this article by ships and built-in spare parts or used equipment, including fishing equipment, supply and imports, as well as fuelling these vessels. (3) tax 0% interest rate applies: 1) the first subparagraph of this article 1 and referred to in paragraph 2, the supply of vessels intended for the supply of the goods; 2) referred to in the first subparagraph for refit, repair, maintenance, chartering and hiring; 3) in the first paragraph, the aforementioned equipment incorporated or used therein, including fishing equipment, repair, maintenance and rent; 4) services that are not mentioned in this part and provided to ensure that this article is referred to in the first paragraph or of their cargoes from ships direct needs, including shipping agent services. (4) tax 0% interest rate applies for the fuelling and provisioning for the supply of goods which are warships, classified in the combined nomenclature laid down in Council on 23 July 1987 of Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the common customs tariff, annex I (combined nomenclature) of subheading 8906 10 00, and leaving the country and bound for foreign ports or anchorages in other Member States or third countries or third territories. 48. article. 0 percent rate of tax applying to the supply of aircraft, the supply of goods and supplies aircraft related to these services (1) 0% interest rate of tax apply to the supply and import of aircraft, used for airlines operating for reward chiefly on international routes. (2) tax 0% interest rate applies also referred to in the first paragraph of aircraft spare parts and equipment incorporated or used in supply and imports, as well as fuelling these aircraft. (3) 0 percent rate of tax apply: 1) referred to in the first subparagraph for the supply of aircraft intended for the supply of the goods; 2) referred to in the first paragraph of the conversion of aircraft repair, maintenance, chartering and hiring; 3) that this article is referred to in the first subparagraph on aircraft equipment incorporated or used therein for the repair, maintenance and rentals; 4) services that are not mentioned in this part and provided to ensure that this article is referred to in the first subparagraph or their cargo aircraft the direct needs of aircraft, including the services of the agent. (4) it is considered that the airline operates mainly international routes, if both of the following conditions are met: 1) the annual turnover of the airline's international routes is at least 80 percent of the total turnover; 2) the number of the route the airline's international routes is at least 80 percent of the total number of routes. 49. article. 0 percent rate of tax applying to the supply of goods, where the third country or third territory of the natural person who is not a taxable person within the territory of the European Union exported domestic goods purchased from the European Union (1) tax 0% interest rate in the order of the Cabinet of Ministers shall apply to the supply of goods, where the third country or third territory of the natural person who is not a taxable person within the territory of the European Union exported domestic goods purchased from the European Union. (2) tax 0% interest rate applies, refunding the tax. (3) a registered taxable person who meets the Cabinet established criteria, released in a third country or third territory of the natural person who is not a taxable person within the territory of the European Union, tax paid on domestically purchased goods if: 1) the value of the goods (without tax) not less than 50 lats; 2) natural person exported goods from the territory of the European Union. (4) the cabinet shall determine: 1) the order in which tax 0 interest rate applicable to the supply of goods, where the third country or third territory of the natural person who is not a taxable person within the territory of the European Union exported domestic goods purchased from the European Union's territory; 2) criteria, which determine the rights of a registered taxable person to repay tax; 3) tax rebate procedures and procedures for the registration of a taxable person to fill an application and must be submitted to the State revenue service; 4) order in which the State revenue service examine the application for a registered taxable person and registered taxable person granted permission to repay the third country or third territory of natural persons not established in the territory of the European Union, tax paid on domestically purchased goods; 5) order in which registered taxable person and goods the seller settles with each other and with the national budget. 50. article. 0 percent rate of tax applying to the supply of goods and services supplied to diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO) (1) tax 0% interest rate applies, refunding the tax, of supplies of goods and services that provided domestically registered in the Republic of Latvia: 1) third country diplomatic and consular representatives, their diplomatic and consular agents, administrative and technical staff, as well as their family members — subject to the parity principle; 2) the other Member States ' diplomatic and consular representatives, their diplomatic and consular agents, administrative and technical staff, as well as their family members; 3) European Union institutions or their representations and related individuals or with European Union bodies, the 8 April 1965 Protocol on the privileges and immunities of the European Union, within the limits and under the conditions laid down in that Protocol and the implementation of agreements or contracts in the home; 4) international bodies which are not mentioned in the first subparagraph of paragraph 3 and recognised as such by the Republic of Latvia, the competent authorities and the following structure members, within the limits and under the conditions laid down in the international conventions to which these structures are created, or headquarters agreements; 5) international organizations or their offices and such organisations or their representation of employees who, in the territory of the Republic of Latvia has diplomatic status, — within the limits and under the conditions laid down in the international conventions to which these organizations created or by headquarters agreements. (2) tax 0% interest rate applies, refunding the tax, of supplies of goods and services that are provided in the inland of the North Atlantic Treaty Organization (NATO) Member States ' armed forces units residing in the territory of the Republic of Latvia (except for the Latvian national armed forces), including the accompanying civilian staff and the armed forces units in their messes or canteens. (3) the Republic of Latvia approved by the competent authority of the value added tax and excise duty exemption certificate that corresponds to the Council of 15 March 2011 implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (hereinafter referred to as the certificate), which presented the persons referred to in this article for the acquisition of goods and services in another Member State or inland. (4) tax 0% interest rate applied directly on the basis of the competent authorities of the Member State concerned a certificate approved by the supply of goods and services that provided domestically registered in other Member States: 1) third country diplomatic and consular representatives, their diplomatic and consular agents, administrative and technical staff, as well as their family members; 2) diplomatic and consular representatives, their diplomatic and consular agents, administrative and technical staff, as well as their family members; 3) European Union institutions or their representations on the territory of the European Union and related persons, the European Atomic Energy Community, the European Central bank, the European investment bank or the European Union bodies, the 8 April 1965 Protocol on the privileges and immunities of the European Union, within the limits and under the conditions laid down in that Protocol and the implementation of agreements or contracts in the home; 4) international bodies, which are not mentioned in the fourth paragraph of this article, paragraph 3, and recognised as such by the competent authorities of the Member State concerned, the members of such bodies, and, within the limits and under the conditions laid down in the international conventions to which these structures are created, or headquarters agreements; 5) international organisations or their representations and the representations of such organization or employees who are in the territory of the Member State concerned diplomatic status, — within the limits and under the conditions laid down in the international conventions to which these organizations created or by headquarters agreements. (5) tax 0% interest rate applied directly on the basis of the competent authorities of the Member State concerned a certificate approved by the supply of goods and services that provided domestically: 1) the North Atlantic Treaty Organization (NATO) units pursuant to a concluded international agreement if the goods delivered and services provided paid from the North Atlantic Treaty Organization (NATO); 2) North Atlantic Treaty Organization (NATO) member units of the armed forces who come to common measures for the protection of NATO Member States in the territory of the Republic of Latvia, including the accompanying civilian staff and the armed forces unit kitchens and canteens. (6) tax 0% interest rate applied directly on the basis of the Republic of Latvia approved the certificate by the competent authorities, to the supply of goods and services that provide domestic Republic of Latvia established diplomatic and consular representatives or European Union institutions or their representations, or, in accordance with the European Union bodies, the 8 April 1965 Protocol on the privileges and immunities of the European Union, or international bodies that is not mentioned in the first paragraph of this article, paragraph 3, and recognised as such by the Republic of Latvia, the competent authorities and the following members of the structure, or the international organizations or their offices, or the North Atlantic Treaty Organization (NATO) Member States ' armed forces units, staying in the territory of the Republic of Latvia (except for the Latvian national armed forces), if: 1) this person's domestically built real estate official, specified in the certificate of real estate construction for the acquisition of goods and services during the execution of the construction project; 2 this person or with) associated persons acquire excisable goods from the Excise warehouse of the inland, the certificate contains the excise goods purchase. (7) tax 0% interest rate applied directly on the basis of the Republic of Latvia approved the certificate by the competent authorities, to the supply of goods and services, which provided this article to the hinterland in the fifth subparagraph, such persons who arrive in the Republic of Latvia from the country where the certificate can be issued, the certificate specified in the acquisition of goods and services. (8) the cabinet shall determine: 1) the order in which tax 0 interest rate applicable to the supply of goods and services supplied to diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO); 2) certificate and approval procedures for grant or revoke the right to use the certificate without approval; 3) order in which the competent authorities of the Republic of Latvia approved the certificate used domestically. 51. article. Limit for a 0% interest rate (1) tax 0% interest rate does not apply if a registered taxable person who made the deal, which according to this law, 43, 44, 45, 46, 47 and 48 apply to article tax rate of 0 percent, exports to produce the documents or documents certifying the tax rate of 0. (2) documents considered in the first part of the exports of goods listed in supporting documents and all documents showing tax 0 application of the interest rate shall be determined by the Cabinet of Ministers. (3) tax 0% interest rate does not apply if a registered taxable person is not seen article 45 of this law, first and second part shipments and can not be justified by the objective of forced circumstances. (4) tax 0% interest rate does not apply if the registered taxable person has received the advance payment on the tax invoice for advance payment request specified a product or service for which, in accordance with article 43 of the first, second, third, sixth and seventh paragraph, 44, 45, 46, 47 and 48 of the applicable tax rate of 0 percent, but within six months from the date of receipt of advance item is not delivered or the service is not started. (5) the fourth paragraph of this article shall not apply if the taxable person registered in accordance with the agreements concluded by the advance payment has been received for the supply of goods which the production (manufacture) technological process is longer than six months, or if the advance payment at the time of receipt of the delivery of goods or provision of the service has been started. Chapter VI exemptions article 52. Non-taxable supplies of goods and services (1) the duty shall be the following supplies of goods and services: 1) the postal service provided by the universal postal service provider: (a) the correspondence of letters) such consignment clearance, sorting, transport and delivery of weighing two kilograms, (b)) the parcel clearance, sorting, transport and delivery of that weight does not exceed 10 kilograms; 2) postal payment marks placed on the circulation and delivery of mail in accordance with the law; 3) following medical services: (a) medical services) is determined by the Cabinet of Ministers and what the medical establishment provides the patient with the regulations laid down in the approved medical technology (except the tiesmedicīnisk inspection in criminal or civil cases, disability expertise, conducted by the health and integrity of the expertise of the national medical Commission and its departments, opinions about the quality of medical care and the expertise of physicians working in the institutions, the military assessment of the health status of the retirement pension granted as well as cosmetic surgery and beautician services without medical indications and solarium services), b) compulsory health checks required on entering, and health checks that are required for health working environment and special working conditions, as well as health checks that are required for a person in another regulatory act of the rights granted or obligations; 4) following with medical related services necessary for this part of the provided in paragraph 3, the provision of medical services: (a) patient transport vehicle), specially equipped with medical devices, which are registered in the model regulations in accordance with the procedure laid down, (b) what medical meals) the authority shall ensure the patient a treatment process, (c) what treatment) Accommodation Authority supports the patient and the person who is staying with the patient, d) conformity assessment bodies of the treatment the minimum requirements and treatment institutions of certification services , e) clinical diagnostic laboratory services of other medical institutions; 5) human organs, breast milk and human blood supply; 6) dental services; 7) dental technicians and dental higiēnist patient services; 8) cooperative societies to securing the services of the cooperative society members when such an exemption does not cause distortion of competition: a) agricultural service cooperative society members — the processing and marketing of the product, as well as agricultural and fishery machinery, machinery, equipment and other tools in common use and maintenance of apartment owners, b) cooperative society members — residential maintenance and management, c) car garage owner members of cooperative societies, d) boat garage owner members of cooperative societies , e) horticultural cooperative society members; 9) social, professional and social rehabilitation, social welfare and social work services that people provide persons registered in the register of providers of social services, as well as catering services, which provide social services in accordance with their programmes; 10) supplies of goods and services for children and youth rights protection goals by the organisation of the public good; 11) preschool education of children in residence and educational services; 12) state recognised educational institutions services general education, vocational education, higher education and interest in the field of education, as well as with these education services closely related to the supplies of goods and services carried out these education institutions; 13) educational services the provision of which the parts referred to in point 12 educational institutions provides other educational institutions; 14) educational services provided by educators, handed a homeschooling education, vocational training and higher education programmes; 15) student services part financed from the municipal budget and carried out by licensed carriers in accordance with the law "On local governments"; 16) unemployed vocational training or retraining services organised by the State employment agency; 17) following cultural services: a) theatre and circus performances, b), c) children's concerts in the concert, amateur art collective members and charitable purposes, social d) tax-exempt State recognized museums, libraries, exhibition, Zoo and Botanical Garden visits and these institutions deal with culture and kultūrizglītīb measures, e) library collections of information accessibility and use of the public security services; 18) the author's remuneration received for the work and its use, as well as the performers and phonogram producers received reimbursement for related rights object and its use; 19) gold, coins and banknotes of the Bank of Latvia delivery; 20) insurance and reinsurance services in accordance with and under the supervision of insurance companies, as well as the law on insurance and reinsurance intermediation services in accordance with the activities of insurance and reinsurance intermediaries Act; 21) the following financial transactions: (a) the lending and money) loans (including mediation), as well as the management of credit by credit grantors, b) business with credit guarantees or any other security for money (including mediation), as well as the management of credit guarantees by the granting of credit, c) services (including mediation), concerning deposit and current accounts and other repayable funds linked, clear and non-cash payments , trust (the trust) operations, d) services (including mediation), relating to the release of the means of payment and service, as well as trade (including mediation), with funds and other money market instruments, except means of payment that are supplied for or contain precious collection, e) services (including mediation), which refers to capital investment, financial derivatives and securities (including their release, storage, disposal, custodian monitoring but with the exception of the monitoring of the other), except for investment capital, financial derivatives and securities Administration; 22) investment fund, the State funded pension scheme investment, closed and open pension funds, venture capital funds, as well as insurance companies and other investment portfolios, which are collective investments or to such a fund created with the requirements (including the technical provisions and guarantee funds) management, if it is related to the legal or actual decision-making powers; 23) gambling, lotteries and Lotteries; 24) real estate sales, except in the use of real estate sales and building land for sale; 25) the following services for citizens: a) residential rent (except for the guest accommodation guest accommodation: hotels, hostels, guest house in moteļo, a rural tourism House, kempingo, hostel), b) residential home management service under the management of the payments included in the contract. (2) the exemption from tax in the first part of this article 17 services referred to in paragraph shall also apply to a person who is not a public person, if, by providing these services, not profits are made systematically. If the profit is gained, the exemption shall apply in cases where the profits or invest this redirect service delivery improvements. (3) the tax shall be applied to the delivery of goods to a taxable person registered for the goods in question are not deducted the input VAT and the goods were purchased or used in the first paragraph of this article, the provision of the business or public administration tasks. (4) the cabinet shall determine the order in which the exemption applies to the following supplies of goods and services: 1) dental services; 2) State recognized educational services of a general education, vocational education, higher education and interest in the field of education, as well as with these education services closely related to the provision of services and the supply of goods, carried out by these educational institutions; 3) education services, provided by educators, handed a homeschooling education, vocational training and higher education programmes; 4) cultural services; 5) financial transactions; 6) gambling, lotteries and Lotteries; 7) the supply of immovable property; 8) population living quarters provided rent and house management services. 53. article. Tax-free import of goods (1) no duty shall be this law, article 52 of the goods referred to in the first subparagraph. (2) the tax shall be applied to imports of gas transported through the natural gas system, or networks connected to this system, or gas carriers, and what a natural gas pumped into the system or line network, electricity, heat or cooling energy through heating or cooling import networks. (3) the tax shall be the import of goods that are not subject to customs duties in accordance with the Council of 16 November 2009. Regulation (EC) no 1186/2009 setting up a Community system of reliefs from customs duty (codified version), except for article 23 of this regulation goods referred to in the post. (4) the tax shall be applied to the goods referred to in the Council on 16 November 2009, Regulation (EC) no 1186/2009 setting up a Community system of reliefs from customs duty (codified version), article 23, if the consignment value not exceeding 22 euro or equivalent amount in LCY. (5) the tax shall be the import of goods for commercial purposes, if their total value not exceeding 22 euro or equivalent amount in LCY. (6) of this article, the fourth and fifth paragraphs, the equivalent of the amount referred to in dollars determined taking account of the Commission of 2 July 1993, Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, article 169. (7) the tax shall be the import of goods made by: 1) European Union institutions or their representative offices in the territory of the European Union, the European Atomic Energy Community, the European Central bank, the European investment bank or the European Union structures, the 8 April 1965 Protocol on the privileges and immunities of the European Union, within the limits and under the conditions laid down in that Protocol and the implementation of agreements or contracts in the home; 2) international bodies, organisations, other than those referred to in paragraph 1 of this part and recognised as such by the competent authorities of the Member State concerned, and the Member of such bodies, within the limits and under the conditions laid down in the international conventions to which these structures are created, or headquarters agreements; 3) international organizations or their offices in the territory of the European Union, — within the limits and under the conditions laid down in the international conventions to which these organizations created or by headquarters agreements; 4) North Atlantic Treaty Organization (NATO) international agreement the unit performance needs or NATO armed forces units (with the exception of the Republic of Latvia national armed forces), staying in the territory of the Republic of Latvia, to your needs or the needs of the people; 5) Republic of Latvia registered the Member States and third countries, the diplomatic and consular representations, which on 8 April 1965 Protocol on the privileges and immunities of the European Union, if the goods are exempt from customs duties in accordance with the third paragraph of this article. (8) the tax shall be applied to persons working in the fisheries sector caught in the port of entry before its delivery if it has not been processed or preserved is not for sale. (9) the tax shall be applied to goods reimported in the hinterland after leaving on time, by the person who exported the goods, and if the goods meet the requirements, which are free of customs duties. (10) the tax shall be the import of goods that are imported in the personal luggage of domestic natural person that comes from a third country or third territory (referred to in this article, the traveler), provided that such importations are not carried out for commercial purposes. (11) Of this article the tenth part of the personal luggage of travellers considered baggage is presented to the Customs authorities at the time of entry, as well as the baggage of travellers later presented to the same customs authorities, proving that this baggage to departure time is registered as accompanying baggage, providing travel company. (12) it is considered that imports of the goods does not carry out commercial purposes of this article the tenth part, if the imports below this article meets all of the conditions listed: 1) the importation of goods not carried out regularly; 2) are imported only goods intended for the personal or family travellers use or as presents. (13) the twelfth part of this article that the nature or quantity of the goods must not be such as to indicate that the importation of goods for commercial purposes. (14) goods imported in the personal luggage of travellers, are not taxed, subject to the following conditions and limitations: value of 1), the total value of goods per person does not exceed: (a)), if the traveller 210 lat entry by land, b) 300 lats, if a traveler entering by air or sea transport; 2) for travellers under 15 years of age, regardless of the type of the entry, the total value of the goods per person does not exceed 200 lats; 3) this part of the goods referred to in paragraph 1, the total value shall not include: (a)) its personal luggage value that a traveler entering or coming back after temporary export, b) travellers ' personal needs the necessary medicinal value, c) fifteenth part of this article contains the value of the goods; 4) one item value is not divisible. (15) With tax exempt tobacco products, alcoholic beverages and fuels that are imported in the personal luggage of travellers, pursuant to the law "on the excise tax" conditions and the product quantity limitations. 54. article. Non-taxable purchase of goods on the territory of the European Union (1) no duty shall be the acquisition of goods within the territory of the European Union, which supplies domestically applicable exemption under article 52 of this law. (2) the tax shall be applied to the purchase of goods on the territory of the European Union, which imports would be exempt from tax in accordance with article 53 of this law, third, fourth, fifth or ninth part. (3) the domestic acquisitions of goods within the territory of the Union not applicable tax, if: 1) acquisition of goods within the territory of the European Union other Member registered taxable persons who do not carry out economic activities in the hinterland, in order further to deliver the goods to a taxable person established in the hinterland; 2) goods sent directly to national from a Member State, other than those referred to in paragraph 1 of part of another Member State the Member State of establishment of the taxable person; 3) this part, paragraph 1 of the registered taxable person in accordance with article 86 of this law the eighth is responsible for payment of the tax to the State budget. (4) in the third paragraph of this article, the specific exemption does not apply if the third part of this article, paragraph 1 of the other Member State of the registered taxable person is registered in the State revenue service value added tax register. Chapter VIII taxpayer's registration in the State revenue service value added tax the register article 55. The General rules for taxable persons of the State revenue service value added tax register (1) a taxable person before it carries out taxable transactions or receive such services domestically, where the place of supply shall be determined in accordance with article 19 of this law, the first paragraph shall register with the State revenue service value added tax register. (2) taxable taxable transactions has the right to register with the State revenue service value added tax register for a certain period of time, it indicates this law, article 66 of the registration referred to in the first paragraph of the application. Article 56. The person that recorded the State revenue service value added tax register (1) the State revenue service value added tax register registers: 1) natural persons; 2) legal persons; 3) partnerships; 4) groups of individuals authorized physical person if Group joint economic operation works on a contractual basis; 5) sales tax group sales tax group, indicating the main company that undertakes the SALES TAX group to submit tax returns and perform other duties of a registered taxable person (hereinafter referred to as the main company); 6) fiscal representative. (2) If a taxable person of another Member State to undergo at least one domestic taxable transaction, the State revenue service value added tax register recorded one of the following persons: 1) a taxable person of another Member State; 2 persons) in the inland. (3) If a third country or third territory in the hinterland of the taxable person shall be at least one taxable transaction, the State revenue service value added tax register register persons domestically. 57. article. The provisions of the domestic tax payer registration in the State revenue service value added tax register the acquisition of goods within the territory of the European Union (1) If a non-established taxable person made the purchase of goods on the territory of the European Union, and if the total value of the goods is exclusive of tax during the current calendar year reach or exceed 7000 lats, the taxable person to the tax period following the 15th date of the month, when has met or exceeded this statutory registration threshold — 7000 lats: shall be submitted to the State revenue service 66. this law referred to in the first paragraph, the application for registration. (2) the non-established taxable person is entitled not to apply the first subparagraph of this article, if the acquisition of one of the goods in the territory of the European Union, which met or exceeded the registration threshold — 7000 lats: the next calendar year is not expected to make other acquisitions of goods within the territory of the European Union, with a total value exceeding 7000 lats. In this case the person paid tax to the State budget of this law article 121 in the third paragraph under the procedures laid down, without registering for the State revenue service value added tax register. (3) If a domestic taxpayer is registered with the State revenue service value added tax register prior to the first paragraph of this article amounts to achieve, then after the registration in the State revenue service value added tax register the taxable person who carries out the acquisition of the goods in the territory of the European Union, is entitled to withdraw voluntarily from it no earlier than two years from the date of registration. (4) this article shall not apply in respect of the taxable person in another Member State or a third country or third territory of taxable persons who carry out taxable transactions domestically. 58. article. Rules of national or local authorities or by the municipality to the registration of the State revenue service value added tax register construction service (1) State or local government authority or a municipality that is not registered with the State revenue service value added tax register and which has concluded with the construction of the service provider agreement for this law, article 142 of the fourth part of the construction services in accordance with the public procurement law or of the procurement procedure is involved as a public partner in the public-private partnership project in accordance with the public and private partnership law, before this services register with the State revenue service value added tax register. (2) in accordance with the first paragraph of this article, the registered parties assign a registration number to the State revenue service value added tax register, which is used in article 142 of this law in the fourth paragraph that the construction services. Article 59. Domestic tax payer's right not to register with the State revenue service value added tax register (1) domestic tax payer is entitled not to register with the State revenue service value added tax register, if it made taxable supplies of goods and services, the total value of previous 12 months did not exceed 35 000 lats. (2) domestic taxable person not later than the 15th date of the month following the month in which this article has been exceeded in the first subparagraph shall submit the registration threshold, the State revenue service 66. this law referred to in the first paragraph, the application for registration. (3) the first paragraph of this article shall not be included in the amount of domestic assets delivered by the taxable person and the value of intangible investments, if such a supply made one every 12 months. (4) the first paragraph shall not apply where the taxable person of another Member State, the taxable person provides services the place of supply of which shall be determined in accordance with article 19 of this law, the first paragraph. (5) a taxable person shall be entitled not to apply the first subparagraph of this article, if after one transaction, which exceeded in this part of the registration threshold in the 12 months is not expected to make any other taxable transactions. In this case the person paid tax to the State budget of this law article 34 of the 10th and article 119, second paragraph under the procedures laid down, without registering for the State revenue service value added tax register. (6) the first subparagraph shall not apply if the taxable person from another Member State or from any third country or third territory persons who do not carry out economic activities in the hinterland, receives the services the place of supply shall be determined in accordance with article 19 of this law, the first paragraph. (7) the State revenue service value added tax register is not obliged to register in this law article 3, fourth paragraph. (8) this article shall not apply in respect of the taxable person in another Member State or a third country or third territory of taxable persons who carry out taxable transactions domestically. 60. article. Rules for taxable persons in another Member State of the State revenue service value added tax register (1) If a taxable person of another Member State for the supply of goods to a person who is not a taxable person or a taxable person is not established, and these goods domestically assembled or installed, then this other Member State by a taxable person before the transaction, register with the State revenue service value added tax register regardless of the installed product or mounted. (2) transactions of goods distance selling in another Member State by a taxable person registered in the State revenue service value added tax register: 1) within 30 days from the time when the supply of the goods, the total value of the preceding or current calendar year has reached or exceeded the 24 000 lats; 2) before the transaction, if the delivered goods for which domestic excise tax, regardless of the value of excisable goods delivered. (3) transactions of goods distance selling taxable person of another Member State is entitled to register with the State revenue service value added tax register well before the second part of this article referred to in paragraph 1 of the registration threshold. (4) If a taxable person of another Member State, a standing body involved in the person's domestic supply of goods or the provision of services in the inland, whereas before this business register of the State revenue service value added tax register. 61. article. The taxable person of another Member State the right not to register the State revenue service value added tax register (1) a taxable person of another Member State is entitled not to register with the State revenue service value added tax register, if it carries out the delivery of goods or the provision of services for which tax the State budget pays the recipient of goods or services. (2) the taxable person of another Member State is entitled not to register with the State revenue service value added tax register, if customs warehouse or free zone is only carried out supplies of goods business with goods Community goods Council of 12 October 1992 Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter referred to as community goods), which launched the export procedure for goods as well as goods other than Community goods. (3) a taxable person of another Member State which carries out deliveries of goods transactions, moving from one inland customs warehouse or free zone to other domestic or other Member State customs warehouses or free zones goods other than Community goods, as well as community goods, which initiated exportation procedure, is entitled not to register with the State revenue service value added tax register. (4) registered in another Member State by a taxable person is entitled not to register with the State revenue service value added tax register, if it delivered goods production wholesale trade stocks or stocks registered taxable person and in accordance with the agreement concluded between the parties, title to the goods of the registered taxable person, who is the recipient of the goods, the goods for resale only couples or use at the time. (5) registered in another Member State by a taxable person who carries out the purchase of domestic goods on the territory of the European Union and the delivery of goods to, through this law, the third paragraph of article 54 of the said goods, register with the State revenue service value added tax register. (6) another Member State by a taxable person who does not carry out economic activities in the hinterland, is entitled not to register with the State revenue service value added tax register, if it carries out the delivery of goods to which the taxable person or on behalf of domestic dispatched or transported to a destination outside the territory of the European Union, with the exception of goods intended to equip the recreational travel or supply ships, private aircraft or any other personal use vehicles. (7) If a taxable person of another Member State of the relevant transactions domestically this fiscal representative, a representative of another Member State, the taxable person does not have to register with the State revenue service value added tax register in accordance with article 55 of the law, first paragraph. 62. article. The rules of a third country or third territory on his domestic standing authority for registration in the State revenue service value added tax register If a third country or third territory of taxpayer's standing body involved in the person's domestic supply of goods or the provision of services in the inland, whereas before this business register of the State revenue service value added tax register. Article 63. A third country or third territory the right of a taxable person not established in the State revenue service value added tax register (1) a third country or third territory the taxable person is entitled not to register with the State revenue service value added tax register, if it carries out the delivery of goods or the provision of services for which tax the State budget pays the recipient of goods or services. (2) in a third country or third territory by a taxable person who inland customs warehouse or free zone is only carried out supplies of goods transactions in goods other than Community goods, as well as with the Community goods, which launched the product export procedure, is entitled not to register with the State revenue service value added tax register. (3) a third country or third territory by a taxable person who carries out deliveries of goods transactions, moving from one inland customs warehouse or free zone to other domestic or other Member State customs warehouses or free zones goods other than Community goods, as well as community goods, which launched the product export procedure, is entitled not to register with the State revenue service value added tax register. (4) If a third country or third territory the taxable transactions in domestic fiscal representative, the representative of the third country or third territory the taxable person does not have to register with the State revenue service value added tax register in accordance with article 55 of the law, first paragraph. (5) in a third country or third territory by a taxable person who does not carry out economic activities in the hinterland, is entitled not to register with the State revenue service value added tax register, if it carries out the delivery of goods to which the taxable person or on behalf of domestic dispatched or transported to a destination outside the territory of the European Union, with the exception of goods intended for recreational travel, private aircraft or any other personal use for the equipment or the supply of vehicles. 64. article. Conditions for registration of a sales tax group to the State revenue service value added tax register and registration of the sales tax group sales tax group (1) conditions for registration and registration of the sales tax group is as follows: 1) SALES TAX group can be only registered taxable persons; 2) the maximum number of participants is not limited to the VAT group; 3) registered taxable person cannot simultaneously be a member of another group of VAT; 4) you can create a sales tax group, if at least one of the members of the VAT taxable supplies of goods and services, the total value of the preceding 12 calendar months before the month in which the application is submitted for registration, the SALES TAX group has at least 250 000 lats; 5) SALES TAX group can be: a) a corporation of which belong to the same group (the Group Act), (b) the foreign merchant) (legal persons) branch in the Republic of Latvia, if the foreign merchant in accordance with the law of the group is made up of the same group, which includes other VAT group; 6) between the VAT group has concluded the contract for the formation of the sales tax group that contains main company; 7) VAT group members have achieved their registered address. (2) VAT group members in all dealings with persons who are not members of this VAT, apply your registration number for the State revenue service value added tax register. VAT registration number assigned to the group is only used for the sales tax group in the tax declaration and tax evasion. Article 65. Conditions for registration for the fiscal representative to State revenue service value added tax register (1) the register of taxable persons recorded in the State revenue service value added tax register as fiscal representative, giving it a separate fiscal registration number of representatives of the State revenue service value added tax register (hereinafter referred to as fiscal representative registration number), if it satisfies all of the following conditions: 1) registered taxable person concerned, from the date of When it submitted the application for registration in the State revenue service value added tax register, more than two years has documented the economic activities in the hinterland and since the date of registration by the continuous business operation; 2) the registered taxable person on the day it filed an application for registration in the State revenue service value added tax register, not the tax debt or the payment deadlines are extended (delayed, broken) law on taxes and duties in the order and the person fulfilling debt obligations; 3) the natural person or legal entity the right to represent a person with no criminal record for fraud, document forgery, evasion of taxes and the payment of the installment of comparable status or other criminal offences, which may affect the duties; 4) registered taxable person to taxation laws and regulations governing the deadlines shall be submitted to the State revenue service tax and information returns and the State revenue service within the time limit laid down shall be submitted in writing to the requested additional information, necessary for national budget the amount of tax payable or tax overpayment; 5) registered taxable person is reachable, it registered address or place of residence declared; 6) the registered taxable person shall submit one of the following statements in the tax debt may cover: (a)) bank confirmation that the transaction has a fiscal representative established accrual of funds in a deposit account may tax debt; This accrual fiscal representative registration day is 10 000 LVL and fiscal representative for the duration of at least 20 percent from the previous three fiscal representative for the tax period, the tax declarations of the average taxable transactions total value, but not less than 10 000 lats. The fiscal representative after the end of each tax period make sure and ensure that the accumulated amount corresponds to the conditions in this paragraph b) bank or insurance companies issued assurances that the institution will provide a fiscal representative requires the guarantee tax debt in may, not less than 200 000 lats. The fiscal representative after the end of each tax period make sure that may show the amount of tax is greater than this amount of the comprehensive guarantee referred to in point. If the amount of the guarantee is not sufficient to cover the potential tax debt, the fiscal representative shall ensure it up; 7) the registered taxable person is the State revenue service electronic declaration system of the registered customer. (2) the register of taxable persons recorded in the State revenue service value added tax register as fiscal agent, on the basis of the application for registration submitted by the State revenue service. If an application for registration signed by the person entitled to it at the same time with this application shall be submitted in writing. The application may also be submitted electronically through a secure electronic signature or the State revenue service electronic declaration system. (3) the cabinet shall determine: 1) sample form application for registered taxpayers as fiscal agent of the State revenue service registration the value added tax register, filling out a form, signing and submission; 2) conditions and procedures for banks and insurance companies in may stated in the certificate issued by the tax debt for cash savings deposit account or a reduction in the amount of the comprehensive guarantee and exemption from submission of proof; 3) fiscal obligations of the representative for banks and insurance companies in may stated in the certificate issued by the tax debt for cash savings deposit account or the amount of the guarantee provided. 66. article. The procedure for registration of General State revenue service value added tax register (1) the non-established taxable person, the taxable person of another Member State or a third country or third territory tax register by the State revenue service value added tax register, on the basis of the application for registration submitted by the State revenue service. If an application for registration signed by the person entitled to it at the same time with this application shall be submitted in writing. The application may also be submitted electronically through a secure electronic signature or the State revenue service electronic declaration system. (2) the first paragraph of this article, the application of registration is entitled to submit to the Registrar of companies simultaneously with the application for recording in the commercial register of authorised economic operator. (3) the State revenue service within five working days after receipt of the registration application shall take a decision on the tax payer (including VAT and fiscal representative of the group, as well as a new Member of the group in the Add SALES TAX) registration in the State revenue service value added tax register or a decision to refuse registration. (4) If the State revenue service after receipt of the application for the registration of a taxable person has requested information about the materiāltehniskaj and financial capabilities to carry out economic activity, declared the decision concerning registration of taxable persons the State revenue service value added tax register or the decision on the refusal to register the State revenue service takes five working days after the receipt of the information requested. (5) the decision of the parties (excluding VAT) registration in the State revenue service value added tax register shall notify the State revenue service home page on the internet or by mail. A person's application for its registration in the State revenue service value added tax register specifies the manner in which it wishes to receive the State Revenue Service decision. (6) decision about registration of the State revenue service value added tax register or the decision to add a new Member of the sales tax group shall notify by mail. (7) If, in accordance with the third paragraph of this article is a decision on the refusal to register the State revenue service value added tax register, State revenue service, giving the reasons for refusal, within five working days send it by mail to the person or a sales tax group to the main company. (8) the first paragraph of this article shall not register the taxable person, the taxable person of another Member State or a third country or third territory tax registration application form, fill it in, signing and submission procedures are determined by the Cabinet of Ministers. Article 67. Registration by the State revenue service value added tax register (1) that the decision on the registration of a taxable person the State revenue service value added tax register, State revenue service, notify your homepage on the internet tax (excluding VAT) is considered by the State revenue service value added tax register from the day following the notification of this decision. (2) If that decision on the registration of a taxable person the State revenue service value added tax register, the State revenue service notified by mail, tax (excluding VAT) is considered by the State revenue service value added tax register with the seventh day after the passing of this decision in the mail. (3) the tax group is considered by the State revenue service value added tax register and the new Member is considered to add a sales tax group with the next taxation period after the first date when the State revenue service has adopted a relevant decision. (4) information on the registration in the State revenue service value added tax register, except information about registration or adding a new Member of the sales tax group, the State revenue service publish their website on the internet one day after the adoption of the decision on registration. 68. article. New Member registration-sales tax group and the Member's expulsion from the sales tax group (1) adding new members of the sales tax group sales tax group, the main company of the State revenue service submission, signed by the main company and the sales tax group to add the registered taxable person, while submitting an amended tax treaty group. (2) the State Revenue Service decides to refuse new members add sales tax group, if a new Member does not comply with article 64 of this law. (3) the Member shall be entitled to withdraw from the sales tax group not earlier than 12 calendar months after adding it to the sales tax group, except where it no longer complies with article 64 of this law. (4) the members of the VAT group quit, the main company of the State revenue service application for the exclusion of the members of the VAT group, signed by the main company and exclude VAT group, while submitting an amended tax treaty group. (5) If a member no longer complies with this law, the provisions of article 64, the main company submitted an application for the exclusion of that participant from the sales tax group and an amended TAX Treaty group within two months from the date on which the Member no longer meets the article 64 of this law. (6) in order to unsubscribe from the main company tax groups, it shall submit to the State revenue service application for its exclusion from the VAT group, signed by the main company and member of the group, which will continue to be the main company, and at the same time submit the amended tax treaty group. Participant in the future will be the key to the company's previous main company commitment and obligation of the transferee in respect of the tax group's commitments and obligations towards the State revenue service. (7) the SALES TAX group is considered excluded from the sales tax group with the next tax period the first date after the State revenue service made a decision about the exclusion of members from the sales tax group. Article 69. The refusal to register the taxable person of the State revenue service value added tax register (1) the State revenue service shall decide on the refusal to register the domestic tax revenue the State value added tax register (excluding VAT), if there is at least one of the following circumstances: 1) a taxable person is not reachable, it registered address specified or declared place of residence address or the address actually exists; 2) taxable persons at the request of the State revenue service does not provide information or provide undue or false information about the materiāltehniskaj and financial capabilities to carry out the declared economic activity; 3) taxable person in accordance with the law on taxes and duties "has stopped economic activity; 4) taxpayer's address matches the address of risk conditions according to the law "About taxes and duties"; 5) taxable or its officers, prokūrist or authorised person, if that person is a resident of the Republic of Latvia, Latvia is not a declared place of residence address. (2) the State revenue service shall decide on the refusal to register the taxable person of another Member State or a third country or third territory tax State revenue service value added tax register, if the registration application is not providing all the requested information or has not submitted all the documents to add to the application. (3) the State revenue service shall decide on the refusal to register the taxable person of another Member State or a third country or third territory tax State revenue service value added tax register if the taxable person of another Member State or a third country or third territory the taxpayer's authorized representative is not indicated in the application for registration, all information about the person it represents, or has not submitted all the documents to add to the application. (4) the State revenue service shall decide on the refusal to register the SALES TAX group in the State revenue service value added tax register, if the sales tax group does not comply with article 64 of this law. (5) a taxable person who received the State revenue service's decision on the refusal to register the State revenue service value added tax register, have the right to prevent the first referred to the reasons for the refusal of registration — to clarify this Law 66. referred to in the first paragraph the registration application and re-submit it to the State revenue service. 70. article. Repeated registration in the State revenue service value added tax register of taxable persons who, excluded from the State revenue service value added tax register in accordance with article 73 of this law in the first part of the 4, 5 or 6, a re-recorded State revenue service value added tax register article 66 of this law in accordance with the procedure laid down in article 104 of this law, the third of the conditions and after : 1) not submitted in time for the submission of the tax return and the tax specified in these declarations the State budget the amount of tax due, late payment, as well as on the tax return does not submit a timely calculated pay fines; 2 of the State revenue service) carried out by the tax inspection tax declaration found false information provided repair and State budget payable tax amounts and the delay of payment of money; 3) requested the State revenue service, the tax inspection of the required documents; 4) clarification of terms in the legal address or declared residence; 5) State revenue service's decision on the economic activity of the taxable person. 71. article. The fiscal representative repeated registration in the State revenue service value added tax register (1) the fiscal representative again records the State revenue service value added tax register if: 1) a registered taxable person who wishes to register as a fiscal agent, meet this law, article 65 of the first subparagraph of paragraph 2 and 3; 2) fiscal representative who switched off from the State revenue service value added tax register in accordance with article 73 of this law, the first subparagraph of paragraph 5 or 6, has fulfilled the law referred to in article 70; 3 operation of the fiscal representative) delivered one of this law, the first paragraph of article 65 of the attestation provided for in point 6; 4) the day of national revenue filed the application for registration of the fiscal representative for the State revenue service value added tax register, the person concerned does not have tax debt for the previous tax period. (2) if the fiscal representative until the date when it is turned off from the State revenue service value added tax register, was twice of that register is excluded in accordance with article 73 of the first subparagraph of paragraph 10 or the second subparagraph of article 83, the fiscal representative shall register the State revenue service value added tax register no earlier than one year after the last shutdown. 72. article. Extension of the period of registration in the State revenue service value added tax register (1) If a taxable person who is registered to a specific period in accordance with article 55 of this law the second part, want to extend the registration period for the State revenue service value added tax register, it shall be submitted to the State revenue service 66. this law referred to in the first paragraph, the application for registration not later than 15 working days before the expiry of the registration. (2) the order in which renewable under the first paragraph of this article, the time of the State revenue service value added tax register shall be determined by the Cabinet of Ministers. Chapter IX registered taxable person off from the State revenue service value added tax register article 73. General cases registered on his exclusion from the State revenue service value added tax register (1) the State revenue service turns off register the taxable person from the State revenue service value added tax register, if there was at least one of the following circumstances: 1) registered taxable person (excluding VAT) shall be submitted to the State revenue service based application for its removal from the State revenue service value added tax register; 2) registered taxable person is dissolved or ceases to exist as a result of reorganisation; 3) the natural person who is a registered taxable person is dead; 4) in accordance with the law on taxes and duties "is suspended for a registered taxable person's economic activities; 5) registered taxable person within 30 days after this statutory deadlines for the submission of tax returns did not submit tax returns or tax returns gives false information, or by the State revenue service submitted a written request for tax inspection of the required documents; 6) registered taxable person (other than the taxable person in another Member State) is not reachable at the registered office or the declared place of residence address or the address actually exists; 7) a registered taxable person who is a national or local authority or municipality shall be submitted to the State revenue service based application for its removal from the State revenue service value added tax register, which declares that no plans to continue to receive construction services and taxable transactions which under this Act should be registered in the State revenue service value added tax register; 8) tax group submits the application to the State revenue service about its exclusion from the State revenue service value added tax register from the sales tax group and the date of registration is the last 12 calendar months; 9) tax group no longer meets the article 64 of this law; 10) fiscal representative undergoes during at least one of the following circumstances: (a) the fiscal representative) does not comply with the first paragraph of this article 5 or 6, paragraph b) on the fifth date of the current month, the fiscal representative is about 65 of this law the first paragraph of article 6, paragraph or provision of a guarantee of a greater amount of tax debt to the State budget, and the tax due date is not extended (suspended, broken) law on taxes and duties in accordance with the procedure laid down , c) physical person or legal entity entitled to represent the person's criminal record for fraud, document forgery, evasion of taxes and the payment of the installment of comparable status or other criminal offences, which may affect the determination of the amount of the tax. (2) a registered taxable person who is a national or local authority or municipality and who intends to get this law only 142 in the fourth paragraph of article construction services listed and not taxable transactions which under this Act should be registered in the State revenue service value added tax register, is entitled to notify the State revenue service that with the next taxation period the registration number for the State revenue service value added tax register will use only to get this law article 142 in the fourth paragraph of construction services. 74. article. The General order of the registered taxable person to the exclusion of the State revenue service value added tax register and the off time (1) If a registered taxable person (excluding VAT) shall be submitted to the State revenue service based application for its removal from the State revenue service value added tax register, the State revenue service examine the application and, within 10 working days of the receipt of the application to the State revenue service shall decide on the exclusion of a registered taxable person of State revenue service value added tax register or the decision on the refusal to exclude a registered taxable person from the State revenue service value added tax register. (2) a registered taxable person (excluding VAT) is considered excluded from the State revenue service value added tax register with the seventh day after the decision on the exclusion of a registered taxable person from the State revenue service value added tax register passed the post, except as provided for in this article. Where a decision on the exclusion of a registered taxable person from the State revenue service value added tax register is contested or appealed, it does not suspend the operation of this decision. (3) a registered taxable person (excluding VAT), which according to the law on taxes and duties "has stopped economic activity shall be considered excluded from the State revenue service value added tax register, with the date of the decision for the taxpayer's economic suspension. (4) a registered taxable person who is registered with the State revenue service value added tax register for a certain period of time specified in article 66 of this law referred to in the first paragraph, the application for registration shall be considered excluded from the State revenue service value added tax register with the next day after this time period. (5) the State revenue service information on a registered taxable person's exclusion from the State revenue service value added tax register shall publish on its website the internet one day after the decision on the exclusion of a registered taxable person from the State revenue service value added tax register passed the post, or if a registered taxable person is eliminated or reorganized after the register has been reported on the taxpayer's liquidation or reorganization. 75. article. Registered tax payer's removal from the State revenue service value added tax register and the off time, if a registered taxable person is dissolved or ceases to exist as a result of reorganisation (1) If a registered taxable person is dissolved or ceases to exist as a result of restructuring, the State revenue service within one working day after receipt of the details of the registered taxable person from the register of companies, to the exclusion of the State revenue service value added tax register. (2) a registered taxable person is deemed to be excluded from the State revenue service value added tax register, with the date of completion of its liquidation or the date on which the registered taxable person ceases to exist as a result of the reorganization. 76. article. Deceased natural persons — registered taxable person — exclusion from the State revenue service value added tax register and the off time (1) a natural person who is a registered taxable person who has died, excluded from the State revenue service value added tax register, on the basis of the decision of the State revenue service, no earlier than 60 days after an individual's death. (2) the first paragraph of this article shall not exclude the person from the State revenue service value added tax register, if the heir or heritage management court appointed patron of which 60 days after the death of the natural person is aware of the State revenue service, continues to carry out economic activities in the testator's place, until the entry into force of the rightful heir to the inheritance law. (3) a natural person who is a registered taxable person who has died shall be considered excluded from the State revenue service value added tax register, on the basis of a legitimate heir application for this taxpayer's removal from the State revenue service value added tax register, with the date of the entry into force of the legitimate heir to the inheritance law, or with the seventh day after a decision on the exclusion from the taxable revenue of the country's value added tax register. (4) If the management of the heritage appointed heir or court-appointed guardian, who in the second part of this article in the order informed the State revenue service that continues to carry out economic activities in the testator, or from the lawful heir within nine months referred to in the third subparagraph, the physical death of the person have not received information about the legitimate heir to the legacy of the appointment or a continuation of the decision-making process the deceased person is excluded from the State revenue service value added tax register with the seventh day after a decision on the exclusion of a registered taxable person. 77. article. Registered tax payer's removal from the State revenue service value added tax register and the off time, if you have registered for the reorganisation of the taxable person in the case of a registered taxable person reorganization and it continue to exist after the reorganization, the State revenue service within 10 working days of receipt of the registered taxable person based application for exclusion from the State revenue service value added tax registry assess its expected taxable transaction volume and shall decide on the exclusion of the State revenue service value added tax register. If the expected taxable turnover is less than 35 000 lats, then, on the basis of a registered taxable person received a reasoned submission, to the exclusion of the State revenue service value added tax register. 78. article. Construction services a registered taxable person off from the State revenue service value added tax register and the off time (1) If a registered taxable person is a national or local authority, or local authority established in the State revenue service value added tax register in accordance with article 58 of this law to get this law only 142 in the fourth paragraph of article these construction services, shall be submitted to the State revenue service based application for its removal from the State revenue service value added tax registry The State revenue service, examine the application and adopt a decision in accordance with article 74 of this law, the first paragraph. (2) of this article, in the case referred to in the first paragraph, State or municipal authority or authorities shall be considered excluded from the State revenue service value added tax register in accordance with article 74 of this law the second part. Article 79. Exclusion from the State revenue service value added tax register, if a registered taxable person within the time limit set in this Act did not submit tax returns or tax documents for inspection (1) If a taxable person established in this Act is not made within the time limit for the State revenue service tax return for the tax period or the State revenue service is not made within the time limit of the documents to the tax inspection, the State revenue service sends the registered taxable person written notice of its exclusion from the State revenue service value added tax register. (2) if the 12 working days referred to in the first paragraph of the alert registered taxable person did not submit tax returns or tax documents for inspection, to the exclusion of the State revenue service value added tax register. (3) If the State revenue service tax carried out the check reveals that the registered taxable person, the tax declaration has provided false information to the exclusion of the State revenue service value added tax register. 80. article. Exclusion from the State revenue service value added tax register, if a registered taxable person is not reachable on the specified registered address or place of residence declared (1) If the State revenue service examination found that the registered taxable person cannot be specified at the registered office or place of residence declared by the State revenue service sends the written warning about removal from the State revenue service value added tax register. Warning indicates the time when retested registered taxable person's registered address or reach the declared place of residence. (2) If a registered taxable person is not reachable at the registered office or place of residence also declared during the inspection, it is excluded from the State revenue service value added tax register. (3) if the State revenue service checks the time it is established that the taxable person registered legal address specified or the declared place of residence the address actually exists, a registered taxable person is excluded from the State revenue service value added tax register. (4) the State revenue service has the right to exclude a registered taxable person from the State revenue service value added tax register in accordance with article 73 of this law, the first paragraph of point 6:1) without checking, but sending a written warning from the State revenue service value added tax register, if the State revenue service has written confirmation from the owner of the building or premises where the taxpayer is registered legal address (if the legal address is registered in the commercial register before 1 July 2011) or declared residence on that particular taxpayer in this address is not located; 2) without taking the examination and send a written warning not for exclusion from the State revenue service value added tax register, where the taxpayer's legal address or residential address declared sent the mailing is sent back to the State revenue service indicating that the recipient this address is not located. 81. article. Exclusion from the State revenue service value added tax register, if the registered taxable persons suspension of economic activity of the State revenue service, deciding on a registered taxable persons suspension of economic activity according to the law "About taxes and duties", while a decision on the exclusion of a registered taxable person from the State revenue service value added tax register. Article 82. A sales tax group from the State revenue service value added tax register (1) the sales tax group is excluded from the State revenue service value added tax register of article 79 of this law, in that order. (2) if the sales tax group is eliminated and the main company within two months from the SALES TAX group in the liquidation of the State revenue service filed an application for a sales tax group to the Member's expulsion from the sales tax group and the amended sales tax group, the contract for the formation of the State revenue service excludes sales tax group from the State revenue service value added tax register. (3) If the State revenue service examination found that the SALES TAX group is not reachable on the specified registered address, the State revenue service sends the main company and the SALES TAX group sales tax group of the warning from the State revenue service value added tax register. Warning indicates the time when VAT will be retested for the reach of the members at the registered office. (4) if the sales tax group is not reachable at the registered office also during the inspection, the State revenue service excludes sales tax group from the State revenue service value added tax register. (5) if the State revenue service checks the time it is established that the SALES TAX group in the legal address specified actually exists, the State revenue service excludes sales tax group from the State revenue service value added tax register. (6) if the sales tax group member does not comply with this law, the provisions of article 64 and the main company does not comply with article 68 of this law the obligations laid down in the fifth subparagraph, the State revenue service excludes sales tax group from the State revenue service value added tax register. (7) if the sales tax group is excluded from the State revenue service value added tax register in accordance with article 73 of the first subparagraph of paragraph 4, the State revenue service while the decision about the exclusion of members from the sales tax group and also informed the main company. Two months from the date of the SALES TAX group is excluded from the State revenue service value added tax register, the main business or SALES TAX group, which in the future will be the key to the company shall be amended by the Treaty of the sales tax group. If the main company to comply with the commitments set out in this paragraph, the State revenue service shall take a decision on the sales tax group banned from the State revenue service value added tax register. (8) the sales tax group is considered excluded from the State revenue service value added tax register with next taxation period the first date after the State revenue service took the decision on the sales tax group banned from the State revenue service value added tax register. 83. article. The fiscal representative from the State revenue service value added tax register (1) the fiscal representative is excluded from the State revenue service value added tax register of 79 and 80 of this law. article. (2) the State revenue service, excluding from the State revenue service value added tax register of taxable persons, which is also the fiscal registration number of representatives, while from the fiscal representative shall also be excluded. (3) If the State revenue service finds that the fiscal representative shall be this law, the first paragraph of article 73 paragraph 10 of the "b" referred to debt, the State revenue service sends the fiscal representative written warning about its exclusion from the State revenue service value added tax register. (4) If, within 10 working days referred to in the third subparagraph in writing an alert fiscal representative fails to pay the debt, the fiscal representative is excluded from the State revenue service value added tax register. (5) if the fiscal representative is a legal entity and the State revenue service establishes that as regards the legal person pārstāvēttiesīg person there 73 of this law, the first paragraph of article 10, point "c" referred to the fact that the State revenue service sends the fiscal representative written warning about its exclusion from the State revenue service value added tax register. (6) If, within 30 days after the fifth paragraph of this article, this alert does not eliminate the fiscal representative of this law, article 73, first paragraph, point 10 "c" referred to the fact that the fiscal representative is excluded from the State revenue service value added tax register. (7) if the fiscal representative is a natural person, the only pārstāvēttiesīg person and the State revenue service establishes that as regards the person advocating this law, article 73, first paragraph, point 10 "c" referred to the fact that the State revenue service off fiscal representative from the State revenue service value added tax register. Chapter x the State budget the duty payable and the person who paid the tax, article 84. General rules for payment of the tax and for the detection of persons who pay the tax (1) tax the State budget pays every taxable person who is registered or authorized under this Act to be registered in the State revenue service value added tax register and carrying out taxable transactions, which apply to domestic duty, if this law provides otherwise. (2) the tax on the supply of goods or services, except in article 43 of this law in the fourth, fifth and sixth cases referred to the State budget was due, even if the payment for the goods or services performed before the supply of goods or provision of services. (3) the tax on the supply of goods which are installed or assembled, the State budget was due, even if the consideration for the transaction was received before the delivery of the goods and their Assembly or installation. (4) the tax on this law, 142.141 and 143 the procedure referred to in article services and the supply of goods the State budget pays the service or product requested, if it is a registered taxable person. (5) If a taxable person of another Member State or a third country or third territory by a taxable person in accordance with article 55 of this law, the first paragraph is not registered with the State revenue service value added tax register, tax on services received are calculated and paid to the State budget, if the recipient is registered taxable person. (6) tax on domestically made taxable transactions (advances received) State budget paid by other taxable persons in a Member State and a third country or third territory the taxable person who is registered or where under this Act must be registered in the State revenue service value added tax register, except where the supply of goods or services tax to the State budget pays the recipient of goods or services. (7) If a taxable person of another Member State or a third country or third territory the taxable person that domestic supply goods or provide services the place of supply shall be determined in accordance with article 19 of this law, the first paragraph, the Inland is a permanent body that participates in the delivery of the goods or provision of services, the supplying of the the supply of goods or the provision of services in the national budget pays the person concerned authority. (8) a registered taxable person who is a national or local authorities, or the municipality, in accordance with article 58 of this law established the State revenue service value added tax register of article 142 of this law in the fourth paragraph that construction services for other taxable transactions, which in accordance with the domestic law applicable tax, have the right not to pay tax to the State budget, if it uses this law, article 59 of the rights. (9) the tax to the State budget in this law, 85, 87, 88 and 89. in the cases specified in article pay persons who are not registered taxable persons. (10) the tax to the State budget pays every person that stated in their tax invoiced tax invoice. (11) If a non-established taxable person, the taxable supplies of goods and services, the total value of the previous 12 months has exceeded the 35 000 lats, it costs the State budget tax calculated in accordance with article 34 of this law the tenth part. 85. article. The people who pay the tax in the State budget for the import of goods (1) tax the State budget for the import of goods paid by any party, if this law provides otherwise. (2) if the importation of goods, in accordance with the laws and regulations in the field of customs, the customs debt shall be provided with customs bond or cash deposit (security), the person responsible for the payment of the customs debt, but has not received permission for a special tax regime for imports of the goods in transactions submitted to the tax debt or provide tax debt with a cash deposit. (3) the importation of goods, the special tax regime for the import transactions of goods apply: 1) registered taxable person, if it made the import of goods into their economic activities and has received the State revenue service; 2) fiscal representative if it imports goods, representing another Member State shall register the taxable person or of a third country or third territory registered taxable persons, and has received the State revenue service. (4) the State revenue service, based on the application of a registered taxable person, referred to in the third subparagraph the permissions granted to a registered taxable person, if it fulfils all the conditions laid down in this part: 1) it is registered for economic activities in the hinterland; 2) it is the State revenue service electronic declaration system of registered customer; 3) on the day of the application does not have tax debt for the previous tax period, or that the tax debts payable within five working days after the submission of the application; 4) its employees with authority to sign, not criminal offences in the economy; 5) that the State revenue service deadline provides informative declarations or additional information, necessary for national budget payable tax amounts or tax overpayment determination. (5) a registered taxable person is eligible for a special tax regime for imports of goods imports of fixed assets without transactions referred to in the third subparagraph, provided that you comply with all the conditions mentioned in this paragraph: 1) registered taxable person imports the asset, which will be used entirely or partially taxable transaction for at least 12 calendar months from the date of the fixed asset imports; 2) asset value (without tax) approach or exceed the 500 lats; 3) registered taxable person does not have tax debt for the previous tax period. (6) the application of this article, the fifth subparagraph of paragraph 1 shall also be deemed an asset of cars when their imports registered taxable person whose main business is driving skills training, taxi service, car rental service, car delivery or payment of the purchase transaction. (7) If a registered taxable person importing goods, uses another person's customs clearance services, provided that person has the right to apply special tax regime for imports of the goods in transactions if you have received a third part of this article, the authorization referred to in the name of the registered taxable person. (8) the cabinet shall determine: 1) the conditions for granting, suspending and withdrawing the third subparagraph, in the order in which these permissions grant, suspend or revoke, and procedures for the submission and consideration of the application for authorization; 2) referred to in the second paragraph of article tax debt guarantee, submission, acceptance, application, determination of the amount, if any, and deletion, as well as the requirements under which a person exempt from tax debt guarantee submission; 3) documents certifying the payment of the tax to the State budget of the import transactions. 86. article. The people who pay the tax to the State budget for the purchase of goods on the territory of the European Union (1) If a registered taxable person domestically made goods on the territory of the European Union, it shall be calculated and paid in tax to the State budget by applying this transaction the appropriate tax rate under this law, article 41, first paragraph, point 1 or 2. That provision also applies to people who, from another registered taxable person receives electricity and gas through a natural gas system situated within the territory of the European Union, or networks that are connected to this system. (2) If a registered taxable person not acquisitions of goods within the European Union the total value without tax has exceeded its article 57 of this law in the first part of the registration threshold, it calculates and pays tax in the State budget for the purchase of supplies from the European Union's values in excess of this law, article 57, first paragraph, the defined threshold. (3) If a taxable person of another Member State or a third country or third territory the taxable purchase of goods inland territory of the European Union, it shall be calculated and paid in tax to the State budget, except for article 54 of this law referred to. (4) If a taxable person of another Member State or a third country or third territory by a taxable person in accordance with article 55 of the law the first part is not registered in the State revenue service value added tax register, tax on the purchase of goods on the territory of the European Union shall be calculated and paid to the recipient of the goods, if the taxable person is established. (5) the first paragraph of this article shall not apply to the purchase of goods on the territory of the European Union, carried out by a taxable person, if the supply of such goods domestically would be appropriate tax 0 interest rate in accordance with this law, 43, 47, 48 and 50. (6) If a registered taxable person domestically made goods on the territory of the European Union from a person who is not registered by another Member State by a taxable person, a tax on the purchase of goods on the territory of the European Union does not calculate and pay the State budget. (7) the sixth subparagraph of this article, the conditions are not attributable to the purchase of a new vehicle. (8) If the supplier of the goods is established in another Member State by a taxable person who is established in the State revenue service value added tax register, have been prescribed by tax invoice and transactions subject to tax in accordance with article 54 of this law the provisions of part three, then a registered taxable person is calculated and paid to the State budget a tax on the purchase of goods on the territory of the European Union. (9) If a taxable person of another Member State, making domestic goods in the territory of the European Union, in the production of goods supply stores or wholesale inventories, in accordance with article 61 of this law, a quarter do not register with the State revenue service value added tax register, tax on the purchase of these goods in the territory of the European Union shall be calculated and paid to the State budget for the consignee. Consignee provides a detailed receipt for individual accounts. 87. article. The people who pay the tax to the State budget for the purchase of a new vehicle in the territory of the European Union, any person, including the non-established taxable person, or a person who is not a taxable person, if you buy a new vehicle from any other Member State, the person pays tax to the State budget. 88. article. The people who pay the tax to the State budget for other taxable services provided (1) for the services, the place of supply of which shall be determined in accordance with article 19 of this law, the first paragraph and received from another taxable person, the tax shall be calculated and paid to the State budget, which the recipient is a taxable person. (2) Of this law, article 20, first paragraph and article 25 of the services, the place of supply of which under this law is domestic and received from another Member State, the taxable persons who do not carry out economic activities in the hinterland, the tax shall be calculated and paid to the State budget, if the recipient is registered taxable person. (3) Of this law, article 20, second paragraph and article 25 of the services, the place of supply of which under this law is domestic, tax the State budget pays the service provider, if the service recipient is not a registered taxable person, or a person who is not a taxable person. Article 89. The people who pay the tax to the State budget for a third country or third territory of taxable services provided (1) for the services, the place of supply of which shall be determined in accordance with article 19 of this law, the first paragraph and received from a third country or third territory the taxable person, the tax shall be calculated and paid to the State budget, which the recipient is a taxable person. (2) Of this law, article 20, first paragraph and article 25 of the services, the place of supply of which under this law is domestic and received from a third country or third territory the taxable person that does not carry out economic activities in the hinterland, the tax shall be calculated and paid to the State budget, if the recipient is registered taxable person. (3) Of this law, article 20, second paragraph and article 25 of the services, the place of supply of which under this law is domestic, duty in the national budget pays the provider, if the service recipient is not a registered taxable person, or a person who is not a taxable person. (4) If a taxable person receives this law article 30, first paragraph, the following services from a third country or third territory the taxable person, it calculates and pays the tax to the State budget for these services. (5) the fourth part of this article shall not apply to this law, the first paragraph of article 30 of the service referred to in paragraph 9, which is suitable for a tax exemption in accordance with this law, 52, the first paragraph of article 20 and paragraph 21. Article 90. The State budget by adjusting the duty payable goods taxable value on the back of the packaging of a deposit not received a registered taxable person who reusable packaging system for the deposit in accordance with the laws and regulations for submitting the package declaration for taxation year, adjusted to the delivered goods taxable value for the previous tax year does not get the deposit back packing value calculated from this value and the amount of tax paid to the State budget. 91. article. People who pay tax to the State budget in other cases (1) If a taxable person of another Member State of goods from another Member State to the hinterland and its domestically assembled or installed, tax the State budget pays: 1), if the consignee is a registered taxable person; 2) another Member State by a taxable person, if the consignee is not a registered taxable person, or a person who is not a taxable person. (2) if the registered in another Member State by a taxable person from another Member State supplied to the domestic gas, using a natural gas system situated within the territory of the European Union, or networks that are connected to this system, electricity, heat or cooling energy, provided by heat or refrigeration networks, energy tax, the State budget pays: 1) natural gas, electricity, heat or cooling energy receiver, if it is a registered taxable person; 2) another Member State by a taxable person, where the natural gas, electricity, heat or cooling energy to the recipient is not a registered taxable person, or a person who is not a taxable person. (3) a registered taxable person who is a national or local authorities, or the municipality, in accordance with article 58 of this law established the State revenue service value added tax register of article 142 of this law in the fourth paragraph that construction services for other taxable transactions, which in accordance with the domestic law applicable tax, paid in tax to the State budget, if it chooses not to use, or is not entitled to enforce this law, article 59 of the rights laid down in before notifying the State revenue service. Chapter XI in the deduction of input tax paid from the State budget of tax amounts and adjustment of input tax article 92. The General rules for the deduction of input VAT (1) If you purchased the goods and services received are used in taxable transactions to or from other countries for transactions, which would be taxable, if they are made domestically, pretax has: 1) from other registered taxable persons specified in tax invoices received tax amounts for goods purchased and services received;
2) the amount of tax paid on the importation of goods; 3) in accordance with the special arrangements for imports of goods tax transactions in the amount of tax calculated according to the customs declaration; 4) calculated tax amount, which registered taxable person to pay during the tax period as the recipient of the service; 5) calculated the amount of the tax on the purchase of goods on the territory of the European Union; 6) calculated the amount of the tax on goods purchased in accordance with this law and article 141.143; 7) calculated tax amount for services received in accordance with this law, 142.141 and 143 article; 8) calculated or paid the amount of the tax on goods purchased, issued as a low-value gifts or product samples. (2) input is also the first part of this article in specific tax amount of purchased goods and services received, which used to provide the services referred to in this law, 52:1) the first paragraph of article 20 and paragraph 21, if the recipient is in a third country or third territory by a taxable person; 2) 52 of this law the first paragraph of article 20 and paragraph 21, if the transactions are directly related to the export of goods. (3) a registered taxable person as input from the State budget the amounts of duty payable is entitled to deduct the compensation paid to the farmer in accordance with article 135 of this law. (4) a registered taxable person is entitled to deduct input tax from the State budget the amounts of duty payable, if this law provides otherwise.
(5) a report indicating the input amount of input tax declaration and on the value of reducing the State budget in the amount of tax payable. (6) a registered taxable person, making pretax deductions, is obliged to make sure that tax bill is issued by a registered taxable person. This information can be obtained from the State revenue service or public taxpayer database on the internet. (7) for the implementation of the right to deduct input tax, a registered taxable person is obliged to keep the tax bill for received transactions. (8) in the cases specified in this chapter, the adjustment of input tax. 93. article. The right to deduct input VAT on goods purchased, received services and imported goods before the registration of the person of the State revenue service's value added tax register (1) a taxable person of another Member State, the taxable person and a third country or third territory the taxable person upon registration in the State revenue service value added tax register is entitled to deduct the article 92 of this law in accordance with the procedure laid down in the calculated VAT from the State budget the amounts of duty payable on goods and services This person bought or received before registration in the State revenue service value added tax register. (2) the first part of this article shall not apply to the purchase of light passenger car, except light passenger car use or it will be a taxable transaction for as a driving skills training, taxi services, light passenger car rental services, light passenger car delivery or payment of the purchase transaction. (3) the first part of this article is not applicable to administrative expenditure (including the leasing of office space, Office maintenance, communications services, fuel purchases, vehicle rental services) that are incurred before the person's registration in the State revenue service value added tax register. (4) the first paragraph of this article, the rights do not apply in respect of: 1) that you have purchased the goods earlier than 12 months before the date on which the taxable person is deemed by the State revenue service value added tax register; 2) services that are received earlier than three months before the date on which the taxable person is deemed by the State revenue service value added tax register. (5) referred to in the first subparagraph the deductible input VAT shall be determined with regard to: 1) goods listed in inventory, also of the same taxable goods produced on the basis of the inventory results day is considered taxable by the State revenue service value added tax register; 2) fixed assets at their book value on the date on which the taxable person is deemed by the State revenue service value added tax register, on the basis of the taxable person's approved list; 3) the goods and services for which the taxable person with own the manufactured or engineered fixed assets, if they are put in service, the amount of input tax deductible — by creating a fixed asset directly associated costs for the received goods and services on the basis of the taxable person's approved list; 4) services, on the basis of the taxable person's approved list. (6) the application of this article, the fifth, the physical person (registered taxable persons), carrying out economic activities, and has a population of taxpayers who derive income from operating activities by purchasing an asset, deductible input tax shall be determined by the law shall be drawn up, indicating the planned use of the ratio of the fixed assets in the deal, which gives the right to deduct input tax, and transactions, which do not give the right to deduct the input tax. (7) upon registration, the State revenue service value added tax register the taxable person shall provide the first tax return and at the same time it also documents justifying the fifth paragraph of this article, the deductible input tax. 94. article. Deduction of input tax the VAT group transactions (1) goods and services TAX Group acquires or receives the economic activity of persons who are not members of this group, the VAT regarded as received or purchased for the purposes of the sales tax group and the tax specified on the goods and services tax invoices received taxable transactions, consider the sales tax group in the input. (2) if the sales tax group members carried out the taxable and non-taxable transactions, tax group in accordance with this law, article 98 of the procedures laid down in the first subparagraph provided separate or partially separate lists of goods and services used for taxable or non-taxable transactions, and input the report according to the sales tax group SALES TAX group designed and approved of the pretax accounting and reporting procedures. (3) if the sales tax group on the purchased goods and services received, in respect of which the tax group, whose members carried out the taxable and non-taxable transactions, cannot provide separate or partially separate accounts in accordance with this law, article 98, second paragraph, the procedures of VAT tax return submitted to the main company, deducted according to the sales tax group in the ratio or each participant's level, according to each Member's actual utilization ratio , except as provided for in this article. (4) tax on purchased goods and services received, transactions made between members of the group, VAT is deductible as pretax in the second or third paragraph in the order, if the sales tax group for transactions made between direct or indirect use of those goods and services, shall be the taxable transaction. (5) the tax group made pretax deduction in accordance with the procedure defined in this article, taking into account all VAT transactions undertaken by the group members. (6) the tax group with its date of registration or date of accession of new Member takes over the Elimination of the obligation, if the Member is a property of this law, in accordance with the procedure laid down in article 99 of the State revenue service registered or to be registered in the real property, and continue to make adjustments to the input according to the sales tax group SALES TAX group developed and approved of the pretax accounting and reporting procedures. (7) the tax group with its date of registration or date of accession of new Member takes over the Elimination of liability if the Member property is an asset whose purchase or manufacturing value (without tax) reaches or exceeds 50 000 lats, and continue to make adjustments to the input according to the sales tax group SALES TAX group developed and approved of the pretax accounting and reporting procedures. Article 95. Deduction of input tax fiscal representative (1) a registered taxable person who has been awarded the fiscal representative registration number, tax, indicated in the received tax invoices for goods and services in the fiscal operation of the representative shall be deducted as input tax declaration. These deductions are not to be taken in the fiscal representative tax declaration. (2) the Fiscal Representative as input into your tax return indicates under the special tax regime for the import of goods transactions calculated the amount of the tax on imported goods under the customs declaration. Article 96. Deduction of input tax which a natural person is a registered taxable person (1) a natural person who is a registered taxable person, the VAT form the article 92 of this law referred to in the first subparagraph, the tax amounts for the items purchased and received services only to the extent that the goods and services received after the economic nature are related to that person's economic activities carried out taxable transactions, including providing tax amounts for : 1) transport services received, vehicle repair, maintenance services and fuel purchased, in proportion to the economic activities of the taxable transaction for mileage for the proportion of the tax period; 2) operating within the taxable transaction for the provision of electronic communications received services under the electronic communications service provider prints transcript for the taxation period; 3) phone subscriber fee — in proportion to the economic activities carried out by the taxable transactions carried out negotiations for the total amount of the negotiations for the share. (2) in order to deduct the input VAT, the natural person who is a registered taxable person shall comply with this law, article 98 and article 100. Article 97. Deduction of the input tax time (1) the input tax for goods or services received, except from taxpayers or a third country or third territory taxpayers received services the place of supply shall be determined in accordance with article 19 of this law, the first paragraph from the State budget paid tax amounts deductible in the taxation period when the goods or services received and the tax invoice or received the consideration for the supply of goods or services is paid before receipt of the goods or services If this law provides otherwise. (2) input on the purchase of goods on the territory of the European Union is entitled to deduct the time when the tax on the purchase of goods on the territory of the European Union indicated in the tax return in accordance with this law, the first paragraph of article 121. (3) If a registered taxable person receives from another registered taxable person, the tax bill with "cash accounting", the input tax for goods or services received from the State budget to pay deductible tax amounts not less than the tax period in which the registered taxable person has paid tax on the invoice you receive the tax amount. (4) input on the received service for which tax the State budget pays the recipient of the service in accordance with this law, 142.141 and 143 article, from the State budget paid tax amounts deductible in the taxation period when the service is received and you have received a tax invoice or paid for this service in advance in accordance with the Bill. (5) the input tax on goods purchased in accordance with this law and article 141.143, from the State budget paid tax amounts deductible in the tax period, when the goods have been received and you have received a tax invoice or paid on such goods in advance in accordance with the Bill. (6) the input tax on services received from other taxable persons of a Member State or a third country or third territory to taxable persons, the place of supply of which shall be determined in accordance with article 19 of this law in the first part of the deductible from State budget tax amounts payable by this services or when this service is paid in advance in accordance with the Bill. (7) the input tax for the import of goods in the tax period deductible when made in commodities. (8) if the tax on imported goods paid in advance, the amount of tax paid in advance shall be deducted as input tax the tax period when advances in the Declaration is made. (9) article 124 of the Act referred to in the first paragraph of the order paid tax deductible from State budget the amount of tax payable in the taxation period in which the tax has been paid to the State budget. (10) this law 124. referred to in the second subparagraph of article in the tax deductible paid from the State budget the amount of tax payable in the taxation period in which the sent item or provision of the service. (11) Article 93 of this Act referred to in the first subparagraph to the right to deduct input tax is implemented in the tax period in which the first tax returns submitted after registration in the State revenue service value added tax register. (12) the tax bill contains the amount of the tax on the acquisition of property, the bailiff or the insolvency practitioner in the auction as input tax deductible after: 1) the bailiff or any insolvency practitioner in the calculation of the time limit for appeals and this estimate is not appealed, or if this estimate is appealed, the entry into force of a court ruling on the estimates drawn up; 2) from the court bailiff or insolvency administrator received a tax invoice. 98. article. The proportion of deductible VAT calculation (1) a registered taxable person to deduct input tax provided separate lists of goods and services used for transactions only, giving the right to deduct input VAT, or only for transactions that do not give the right to deduct the input tax. (2) if the purchase of goods and services received are used for the transaction, which gives the right to deduct input tax, both for transactions which do not give the right to deduct input tax, and it is not possible to provide separate accounts in accordance with the first paragraph of this article is to be followed, the further extension of the detailed costs of the registered taxable person resource use would be disproportionate, then the registered taxable person during the tax period, the amount of the deductible input tax calculation using the following ratio: 1) meter — the transactions carried out during the tax period without the tax, which give the right to deduct input tax; 2) denominator — the transactions carried out during the tax period, the total value of duty free (value of the transactions included in the numerator, which give the right to deduct input tax and the value of transactions, which do not give the right to deduct input tax). (3) the second paragraph of this article, the proportions of the meter shall not be included in the value of imported goods, the purchase of goods on the territory of the European Union the value and the value of goods and services for which the registered taxable person shall pay the tax as a recipient of these goods and services. (4) a registered taxable person is entitled the value of financial services or transactions with immovable property value does not include the second part of this article in that ratio, if is not the typical financial service or undergone a typical real estate transaction, this transaction is incidental and is clearly different from the registered taxable person's economic activities carried out. (5) If a registered taxable person, the taxable value of transactions in the year of the pirmstaksācij is less than five percent of the total value of the transaction, it deducted in calculating the input tax on purchased goods and services received taxable transactions according to the first paragraph of this article. (6) If a registered taxable person acquired the goods or received the services used and the transaction, giving the right to deduct input tax, both for transactions which do not give the right to deduct input tax, and it is not possible to provide separate accounts, as well as a registered taxable person, the value of transactions carried out, which give the right to deduct the input VAT, the tax period is more than 95 percent of the total value of transactions It has the right to deduct the tax on purchased goods and services received in full, without the second part of this article, the specific proportion. (7) a registered taxable person who input tax deduction in the tax period shall be used in the second and sixth VAT calculation set out in part a of the agenda, before lodging the Declaration, the conversion ratio of the whole business of the year and the adjusted deductible input tax and the tax payable to the State budget. (8) a public person established in the State revenue service value added tax register, input tax may be deducted, if separate accounting of goods and services, which are used only for transactions that give the right to deduct the input tax. Article 99. Deduction of input tax on transactions with real estate and real estate registration (1) a registered taxable person is entitled in accordance with the procedure laid down in this article is to deduct the input tax on such transactions with real estate: 1) does not apply to the acquisition of immovable property; 2) applied to the acquisition of immovable property, if the property is applied to the sales tax in accordance with article 144 of this law; 3) real estate construction, reconstruction, renovation or restoration. (2) if the real property is to be used only for transactions that give the right to deduct the input VAT, a taxable person registered for VAT in the first part the transactions referred to in the report in full. (3) if the real property is to be used only for business activities, including the provision of the deal, which gives the right to deduct input tax, both for transactions which do not give the right to deduct input tax, registered tax on the taxable person referred to in the first subparagraph to the transactions report, pursuant to article 98 of the first or second paragraph. (4) if the real property is to be used both for business and other purposes not related to the economic activity of the taxable person, the VAT registered taxable person calculated in accordance with the third paragraph of this article, on the part of the immovable property intended for use in the business. (5) if the real property is to be used only for purposes that are not related to the registered taxable person's economic activities, tax on the first paragraph of this article are not deductible to the transactions as input. (6) the procedure laid down in this article is to deduct input tax also apply this law 142. referred to in the third subparagraph of article registered taxable person of this law article 142 in the fourth paragraph above construction services it receives in accordance with the public procurement law of the procurement procedure or as a public partner under public-private partnership law. (7) a registered taxable person any article referred to in the first subparagraph of the real estate register in the State revenue service. (8) the immovable property register of the State revenue service, even if it originally intended to use only non-taxable transactions or for purposes that are not related to a taxpayer's business operations, and no deduction of input tax. This condition does not apply to cases where the REALTOR is used only to perform public administration functions or tasks. (9) the registration of immovable property shall be made by submitting a report on the use of the real property section, together with the tax return for the tax period in which it was purchased or taken into service. (10) the registration of real estate, the total tax amount for the first part of the purchase of the goods or services, as well as the amount of the input tax deduction, giving the real estate use proportions according to: 1) for the purposes of an economic activity, and for other purposes that are not related to a taxpayer's business operations; 2) taxable and non-taxable transactions. (11) the Deducted pretax is pretax, which registered taxable person has deducted, subject to the second, third and fourth subparagraph of the said real estate use proportions when the real estate is registered in the State revenue service. (12) the total tax amount is the tax amount from another registered taxable person, the tax invoices received for the purchase of real estate or tax invoices for construction, reconstruction, renovation or restoration services. (13) a registered taxable person is entitled to deduct input tax on unused real estate, acquired before 1 October 2011, when it will sell the real estate, if the estate at the time of the acquisition was not deducted pretax, and real estate is sold as unused real estate. 100. article. Deduction of the input tax restrictions (1) From the State budget and tax amount due as input tax is not deductible from the tax for 60 percent of the entertainment needs of the goods purchased and the services related to public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender. (2) From the State budget due to the amount of tax as input tax is not deductible, 20 percent of the tax on the purchase, rental, or import the light passenger car, in which the number of seating positions, excluding the driver's seat, not more than eight seats, as well as with the following car maintenance costs, including costs for car repair and fuel purchase. (3) the second paragraph of this article shall not apply in cases where: 1) registered taxable person acquires, leases or imports light passenger car the following taxable transactions: a) for the carriage of passengers for reward, including taxi services, b) light car rental services, c) car sales or purchase transactions, payment (d)) the provision of services, e) driving skills training, f) security services; 2) lightweight passenger car is operating the vehicle; 3) lightweight passenger car is used as an authorized car dealer demo cars. (4) as input tax is not deductible in the amount of tax shown on invoices for lightweight passenger cars (the number of seating positions, excluding the driver's seat, not more than eight seats in addition to) the fuel purchase costs, on the basis of the kilometres actually travelled beyond the izgatavotājrūpnīc city cycle fuel consumption of more than 20 percent. 101. article. Pretax adjustment transactions with assets, excluding real estate transactions (1) the provisions of this article relating to fixed assets, the acquisition or production of which the value without the tax approach or exceed 50 000 LVL, other than transactions with real estate. (2) The first paragraph of this article, or made a purchase of the asset, which is the deduction of input tax, pursuant to this law, article 98 in the first or second paragraph, registered taxable person performs the adjustment of input tax in accordance with the procedure laid down in this article. (3) the adjustment of the Input time is five years, including the year in which the asset acquired or manufactured. (4) the pretax adjustment shall be made by submitting a tax return for each year of the tax year starting with the fixed asset acquisition or year of manufacture. (5) the deduction adjustment when calculating the difference between the one fifth of the VAT deducted and the relevant tax year deductible input VAT pursuant to article 98 of this law in the first or second paragraph. (6) pretax adjustment shall not be made if the proportion of use of the fixed assets transactions, giving the right to deduct input tax, and transactions that do not give the right to deduct the input VAT, the tax year has not changed. (7) a registered taxable person provides a separate deduction of input tax accounting records for each asset, giving each tax year in the deduction of input adjustment. Article 102. Pretax adjustment transactions with immovable property (1) a registered taxable person within 10 years, starting with the tax year in which the real property is acquired or taken into service, and the subsequent nine years until May 1 of the year of the pēctaksācij to inform the State revenue service on the use of the property tax year in accordance with article 99 of this law in the second, third and fourth in proportions and in the budget or from budget receivable amount of taxes by submitting a report on the use of the real property section, together with the annual tax declaration. (2) a registered taxable person pretax adjustment shall be made for each tax year separately for each property, the calculation of the difference between one-tenth of the deduction of input tax-deductible input tax and the corresponding tax year, pursuant to article 99 of this law in the second, third and fourth paragraph down real estate. This difference is a taxable person established in the national budget contributions or receive back from the State budget. (3) the pretax is pretax, which registered taxable person is calculated for each tax year, multiplying one-tenth of the total tax amount with the economic needs of the intended use of the real property in proportion of transactions giving right to deduct the input VAT, and transactions that do not give the right to deduct input tax, the relevant tax year. (4) If a registered taxable person is selling unused real estate, pretax adjustment is made and communicated to the national revenue for real property off from the register. (5) If real property (or part thereof) which is not used in real estate, 10 years, starting with the tax year in which the real property is acquired or taken into service, sold, a registered taxable person: 1) shall notify the State revenue service on the property (or part of) the exclusion from the register by submitting a report on the use of the real property section C together with the tax return for the tax period in which the real property is sold; 2) released the State budget in the amount of input tax deducted, which is calculated by multiplying one-tenth of the input tax deducted by the number of years remaining from the sale of the year subsequent to the first paragraph of this article 10 years ago; 3) released the State budget in the amount of the input tax deduction for real property (or its part) sales a year, which is calculated by multiplying the one hundred and twentieth part of the input tax deducted by the number of complete months remaining of the month following the month of sale until the end of the year; 4 adjustment of input tax) in sales a year to the month in which the real property is sold; 5) include the amount of input tax to be repaid the property value, and the buyer is not entitled to deduct them from the State budget the amount of tax due; 6) if sold to a real estate share, continue to make pretax adjustment for the remaining part of the immovable property. (6) If a sale of real property used or part thereof in accordance with article 144 of this law, registered taxpayers: 1) shall notify the State revenue service on the property (or part of) the exclusion from the register by submitting a report on the use of the real property section C together with the tax return for the tax period in which the real property is sold; 2) pretax adjustment for a period of time until the month in which the real property is sold; 3) if sold to a real estate share, continue to make pretax adjustment for the remaining part of the real property pursuant to the provisions of this article; 4) if real property which in accordance with the law, article 99 is registered with the State revenue service and initially totally or partially not deducted pretax, sold a further nine years after the tax year in which it acquired or taken into service, and at the time of sale the real estate tax is suitable for delivery by registered taxable person shall not deduct the remaining report VAT amount from the month following the month of sale to the first paragraph of this article 10 years as laid down in the fifth subparagraph of this article, paragraph 2. (7) if the real property or part of it 10 years after the acquisition or acceptance into operation have died or been destroyed due to natural disasters or otherwise forcibly, and it is a proven documented, registered taxable persons: 1) shall notify the State revenue service on the property or part of the exclusion from the register by submitting a report on the use of the real property section C together with the tax return for the tax period that on the said real estate presented loss of supporting documents; 2) pretax adjustment for a period of time until the month in which the real property or its part is removed from the register; 3) continue to make pretax adjustment for the remaining part of the real property, if natural disasters or otherwise forcibly is lost or destroyed part of the real estate. (8) input tax laid down in this article is not necessary and the adjustment is not required to submit a report on the use of real property (B) together with the tax section annual declaration, article 99 of this law if the tenth part 1 or 2 above shall not exceed the ratio changes to one percent. (9) If a taxable person registered in the reconstructed, renovated or restored real estate is registered by the State revenue service and in the same year continues this real estate reconstruction, renovation or restoration, it specifies the amount of input tax deduction and take the total input tax deducted amount adjustment until May 1 of the year of pēctaksācij shall be submitted to the State revenue service reporting on the use of the real property section. (10) If a registered taxable person reconstructed, renovated or restored to real property 10 years carried out a new reconstruction, renovation or restoration, it submitted a tax return for the tax period in which the property is taken into service, and report on the use of the real property section. Input tax deduction adjustment be made notwithstanding a registered real estate deduction adjustments. (11) If a registered taxable real property (or part thereof) over a period of 10 years after the purchase of real estate or demolished in the operation of adoption, it: 1) shall notify the State revenue service on the property (or part of) the exclusion from the register by submitting a report on the use of the real property section C together with the tax return for the tax period in which the real estate is demolished; 2) released the State budget in the amount of input tax deducted, which is calculated by multiplying one-tenth of the input tax deducted by the number of years remaining from demolition year following the year to the first paragraph of this article 10 years ago; 3) released the State budget in the amount of the input tax deduction for real property (or part of it) the year that the demolition is calculated by multiplying the one hundred and twentieth part of the input tax deducted by the number of complete months remaining of the month in which the real estate is demolished, the following month till the end of the year; 4 adjustment of input tax) in sales a year to the month in which the real estate is demolished; 5) if demolished part of the immovable property, continue to make pretax adjustment for the remaining part of the immovable property. (12) the adjustment of input tax on immovable property (or part thereof) in sales a year or a year when real estate is demolished, died or been destroyed due to natural disasters or otherwise forcibly, or presented documents confirming the transfer of the immovable property to the acquiring company, until the month in which the property is excluded from the registry, presented the report on the use of real property in section C. Article 103. Pretax adjustment for investment companies in the capital of the company's transition and reorganization (1) in the case Of property investment (including fixed assets, real estate investment) commercial companies in Exchange for equity securities and shares certificates to pretax adjustment, except as provided for in this article. (2) If a registered taxable person carries out economic contribution (including investing asset, excluding real estate) another person's share capital and the investment is not intended for use with taxable transactions or financial contributions to invest in unregistered tax payer's share capital, the State budget was deducted repaid part of the input tax which is calculated as follows: 1) fixed assets fixed assets remaining from the (depreciated) value listed in the register of taxable persons of the financial accounting; 2) other financial contribution — in part on input tax deducted for goods that were purchased his taxable transactions. (3) If a registered taxable real property (or part thereof) over a period of 10 years after the real estate acquisition or acceptance into investing as property investment company capital or after the reorganization or corporate transition passes them to the acquiring company, it: 1) shall notify the State revenue service on the property or part of the exclusion from the register by submitting a report on the use of the real property section C together with the tax return for the tax period where the investment is made or approved the transfer of the immovable property; 2) pretax adjustment for the period up to the date on which the presented documents confirming the transfer of the immovable property; 3 make the adjustment input terminated) on real estate (or part thereof) in the next month after the month in which the presented documents confirming the transfer of immovable property. (4) the third part of this article, if the real property as a financial contribution is invested in start-ups or companies acquiring capital and start-up companies in the 30 days after the making of records at the Office of the commercial register shall submit to the State revenue service, the application for registration in the State revenue service value added tax register and within 60 days after the entry in the commercial register of the authority conducting is registered as a registered taxable person but in acquiring company (registered taxable person) shall inform the State revenue service about changes to property investment. In this case, the newly created or acquiring company re-registered at a real estate according to this law, the seventh subparagraph of article 99 and continue the adjustment of input tax. (5) If a newly created or acquiring company does not fulfil the requirements referred to in the fourth paragraph, a registered taxable person who invested in real estate or parts of it as the capital of the investment company shall reimburse the State budget in the amount of the input tax deduction, calculated: 1) multiplying one-tenth of the input tax deducted by the number of years remaining in the investment of the assets of the facts supporting documentation the following year to year up to 102 of this law article 10 referred to in the first subparagraph; 2) multiplying one hundred twentieth part of the input tax deducted by the number of complete months remaining in the investment of the assets of the facts supporting the document design month following month till the end of the year. (6) the company's transition to another registered taxable person, of the possession or use of which is not associated with a registered investment of taxpayer capital, not the input tax adjustment, if within 30 days after the company's transition to the fact the company's winner (and successor) who, with the resulting company will continue to carry out business operations, inform the State revenue service. (7) If the company's capital investment and business start-ups as a result of the transition or acquiring a company that has registered taxable person acquires immovable property, it re-registered at State revenue service of this real estate property in her name in accordance with article 99 of this law, the seventh part and continue the adjustment of input tax. (8) If a reorganisation results in a newly created or acquiring company that is registered taxable person acquires real estate, it, on the basis of the information regarding real estate given by a registered taxable person who give this real estate, and agreed with the State revenue service, re-register the State revenue service of this real estate property in her name in accordance with article 99 of this law, the seventh part and continue the adjustment of input tax. Article 104. Pretax adjustment by turning off the register of taxable persons of the State revenue service value added tax register (1) If a taxable person is excluded from the State revenue service value added tax register in accordance with article 73 of this law, the first subparagraph of paragraph 1 or 2, it's 30 days off in the national budget contributions tax, calculated from the day of elimination accounting items in inventory and the value of the advance payment the balance of fixed assets value, asset creation and unfinished construction object costs off the day on which the tax is deducted as input tax, by submitting a notice for payment of the tax. (2) If a taxable person is excluded from the State revenue service value added tax register in accordance with article 73 of this law, first paragraph, point 3, the heir or the heritage management of the court-appointed trustee has 30 days after the defeat in the State budget contributions tax, calculated from the day of elimination accounting items in inventory and the value of the advance payment balance of the asset value, asset creation and unfinished construction object costs off day for which tax is deducted as input tax, by submitting a notice for payment of the tax. (3) If a taxable person is excluded from the State revenue service value added tax register in accordance with article 73 of this law in the first part of the 4, 5 or 6 and have not renewed or re-registered in the State revenue service value added tax register it within 90 days after the defeat, by giving notice of the payment of the tax is paid into the State budget, tax, calculated from the day of elimination accounting items in inventory and the value of the advance payment the balance of fixed assets value, asset creation and unfinished construction site costs for which tax is deducted as input tax. (4) the Fiscal Representative that the State revenue service is excluded from the State revenue service value added tax register in accordance with article 73 of this law in the first part of paragraph 10 or the second subparagraph of article 83 and who is not registered in the register, the date recorded in the exclusion of imported goods from other Member States and goods tax and calculated 30 days off pay that State budget. Article 105. Pretax adjustment lost debts (1) If the supplier of the goods or service provider shows the value of the lost goods or services to the same beneficiary without tax is less than 300 litres, the registered taxable person has the right to the State budget in the amount of the tax cut on the lost shows the amount of tax, if any part of this article, the following conditions are true: 1) for goods delivered or services rendered is invoiced or tax invoice; 2) debt is incurred in the last three tax years; 3) for transactions tax has been calculated and is shown on the tax return of the tax period; 4) lost amount owed is written off from the unsafe products for special reserve debt amounts or direct losses (expenses) registered taxable person in accounting the current tax period or in any of the previous tax period; 5) recipient of the goods or services with the product supplier or service provider are not related persons, the law "About taxes and duties"; 6) the supply of goods or services corresponding to the recipient of the goods or services are interrupted for at least six months ago and has not been renewed; 7) registered taxable person is not transferred (assignment) of your claim to another person; 8) registered taxable person can demonstrate that it has taken measures in the recovery of debts lost; 9) product supplier or service provider to pēctaksācij of 1 March is sent to the recipient of goods or services which is registered or taxable supply of goods or provision of services, the moment was a registered taxable person, information that the debt in question within the meaning of this law is considered lost. (2) shows the emergence of the day is the next day after the date on which the goods and services for the recipient had to be settled with the product supplier or service provider, but the payment was not made. (3) If the supplier of the goods or service provider shows the value of the lost goods or services to the same beneficiary without tax has reached or exceeded the 300 lats, a registered taxable person is entitled to the State budget in the amount of the tax cut on the lost shows the amount of the tax, if the first part of this article and is the judgment of the Court of Justice for recovery of the debt from the recipient of the goods or services and the bailiff's Act on the drive. (4) the supplier of the goods or service provider has the right to the State budget in the amount of the tax cut on the side of the lost tax amount owed, if the first paragraph of this article, 1., 2., 3., 4., 5., 7., 8., condition interrupted the supply of goods or services and launched the recipient of goods or services bankruptcy. For the remaining shows the amount of tax lost to the supplier of the goods or provider of services reduces the State budget the amount of tax payable after the recipient of the goods or services is terminated due to the insolvency of the completion of the bankruptcy proceedings. (5) if the first paragraph of this article, 1., 2., 3., 4., 5., 7., 8., condition interrupted the supply of goods or services, the supplier of the goods or service provider has the right to the State budget in the amount of tax payable be reduced by the amount of the debt, the loss of which is recognised in accordance with the claims of creditors, the Court has approved the requested goods or services to the completion of the insolvency proceedings, or If the recipient of the goods or services is a natural person — when the Court has approved the completion of the bankruptcy proceedings. (6) the supplier of the goods or the provider of services, the application of the first and third part indicates the amount of tax owed for lost pēctaksācij in March or the first quarter of the year of pēctaksācij tax returns, in addition to identifying the person from whom the meaning of this law is considered lost, and specifies the value of the debt and the amount of the tax. (7) the supplier of the goods or provider of services for which tax is half of the tax period from the calendar year, including the amount of tax owed for lost Declaration on pēctaksācij the first year of the tax period, which is half of a calendar year. (8) the recipient of the goods or services for which the taxable person is established, and the first part of this article 9 referred to the receipt of the information, but not later than July 31 of the year pēctaksācij for the State budget in the amount of the input tax deducted on outstanding debt lost. (9) the recipient of the goods or services for which the taxable person is established, the eighth part of this article, the amount of tax referred to in contributions to the State budget, indicating the relevant taxation period tax return. (10) the application of this article, the eighth and the ninth subparagraph, recipients of goods or services to which the tax is the tax period half of the calendar year, the tax paid to the State budget, submitting tax returns for the first semester. (11) the recipient of the goods or services, which are excluded from the State revenue service value added tax register, the eighth part of this article within the time specified in the released State budget input tax deducted the amount of the outstanding debt, lost by submitting a notice for payment of debts and lost in this statement indicating the transactions for which the tax is refunded. (12) the State revenue service within 30 days after this article was in the sixth or seventh tax referred to in the Declaration shall inform the recipient of the goods or services for which the taxable person is established or the supply of goods or services at the time of receipt of the registered taxable person and who has not paid for goods delivered or services received on the State budget due to the increase of the amount of duty. (13) where the debt is lost completely or partially recovered after the State provided for in this article in the budget a tax adjustment, the supplier of the goods or provider of services for the lost recovered all or part of the debt calculated tax and contributions to the State budget during the tax period, when the debt is paid. (14) If the supplier of the goods or service provider payment, lost product or service recipient is entitled to deduct the input VAT paid for the lost all or part of the debt it carried out during the tax period. Article 106. Adjustment of input tax in other cases, the (1) correction to the Input of a change in the amount of the input tax deducted (such as cancelled purchase or receive discount). (2) if the goods are stolen or destroyed in a natural disaster or other emergency, make an adjustment to the input tax paid to the State budget of tax deducted as input tax. (3) the deduction of input tax adjustment if the goods are stolen or destroyed in a natural disaster or other emergency, when the property destruction or theft, the fact is that documentary evidence. Article 107. The Cabinet of Ministers the right to define and explain the deduction of input VAT and VAT adjustment procedures and supporting documents or information to the Cabinet: 1) the deduction of input tax and explains the deduction adjustment conditions; 2) defines the documents that justify the deduction of input tax; 3) defines the input tax deduction and adjustment procedure, if a registered taxable person performing unpaid purchase transactions with real estate; 4) national revenue information provided by a registered taxable person who as a result of the reorganisation of the acquiring company or the newly transferred real property, shall be for the cast real estate. Chapter XII the excess tax refund from the State budget article 108. The General rules for the refund of the excess tax State budget amount is the excess tax to pay the State budget and the calculated tax amount deductible in the VAT difference. 109. article. Arrangements for the refund of the excess tax (1) the State revenue service, the tax administration shall take steps, within 30 days after this law, article 118 of the established in the tax return deadline moves the approved amount of the overpayment to the next taxation period up to the end of the taxation year, the tax periods in the next State budget, the amount of the tax payable. (2) If a registered taxable person is the value added tax, debt or other taxes, duties or other national debt payments, the State revenue service overpaid tax amount before its transfer to the next taxation period directs the law "About taxes and duties" within the current tax payments and overdue tax payments. (3) If a registered taxable person after this referred to in the second subparagraph of article overpaid tax amounts redirection is still excess tax amount, it moves to the next taxation period for the first part of this article. (4) the end of the tax year, the State revenue service referred to in the third subparagraph the overpayment refunded to the taxable person registered in the specified bank account within 10 days after the State revenue service has confirmed the amount of tax overpaid for the tax year. (5) the amount of tax overpaid, originating during the tax period, the State Revenue Service released a registered taxable person to the specified bank account, subject to the time limits laid down in the first subparagraph, if the implementation of any of the following conditions: 1) established taxable with tax 0% interest rate for taxable transactions and the volume of transactions that place is not the domestic, is at least 90 percent of the total taxable value of transactions; 2) excess tax amount exceeds 1000 lats, and the registered taxable person by the tax 0% interest rate or a reduced rate of tax for the taxable amount of the transaction or the volume of transactions that place is not the domestic, is at least 20 percent of the total taxable value of transactions; 3) the amount of the excess tax that built up on fixed assets exceeding 100 lats, and the registered taxable person has demanded the repayment of excess tax amounts; 4) excess tax amount exceeds 1000 lats and is built up of purchased goods and services received 141 142 of this Act, and the transactions referred to in article 143; 5) excess tax amount exceeds 8000. (6) a registered taxable person's removal from the State revenue service value added tax register of tax administration during the month the excess amount of tax shifting tax debt, other taxes, duties or other national down payment to cover the debt. (7) a Person who is excluded from the State revenue service value added tax register, at its request, but not later than four months after a decision is taken on the exclusion from the register, the overpaid amount of tax refunded in that person's designated bank account if the amount of tax overpaid after diversion is still excess tax amount. (8) If a person is excluded from the State revenue service value added tax register, four months after a decision is taken on the exclusion from the register is not submitted a request for reimbursement of the overpaid tax, the State revenue service deletes them. (9) the State revenue service overpaid tax amounts arising on the sales tax group, released the main business. 110. article. The State revenue service's right to extend the repayment period the excess tax to the State revenue service has the right to extend this law, article 109 of the time limit laid down in the first subparagraph, where: 1) decision on tax audit (audit) of initiation for those transactions, which requires additional information, — until the day when the State revenue service will outline deal and made a decision on the merits of the request; 2) registered taxable person is to be adjusted pretax deduction of debts, lost — until the date when the correction was made; 3) registered taxable person not well documented tax 0 interest rate validity of application — until the day when the State revenue service will be able to verify the validity of the application of these rates; 4) the State revenue service has sent notice of the test data, — until the day when the State revenue service will have taken a decision on the merits of the request; 5) within 30 days after this law, article 118 of the tax return specified in the deadline for the submission of additional information is required to be submitted within 15 days of receipt of the request and need the excess tax amounts for approval — until the day when the State revenue service will have taken a decision on the merits of the request; following the decision of the State revenue service taken not later than 75 days after 118 of this law article, tax return filing deadline. 111. article. Tax paid on the purchase of a new vehicle (1) the non-established taxable person or the person who is not a taxable person supplying new vehicle to any other person, the Member State has the right to demand repayment from the State budget, the amount of tax paid on the purchase of a new vehicle, including its purchase of the territory of the European Union, or on the new vehicle imports. (2) the cabinet shall determine the order in which, in accordance with this article: 1) the non-established taxable person, or a person who is not a taxable person receives reimbursement from the State budget the amount of duty; 2) calculated from the State budget in the amount of tax refunded. Chapter XIII Tax refund of a third country or third territory registered taxable person established in another Member State or to a taxable person and taxable persons registered in the tax refund application in a different Member State, article 112. Tax refund of a third country or third territory registered taxable person (1) a third country or third territory registered taxable person tax paid on domestically purchased goods and services received, and the import of goods into the economic activity outside the territory of the European Union, released under the principles of parity, if the period for which you require to pay back tax, the taxable person: 1) has registered economic activity outside the Union's territory;
2) matches the registered taxable person status outside the territory of the European Union; 3) has not been registered with the State revenue service value added tax register; 4) has made domestic taxable transactions, which would need to register with the State revenue service value added tax register; 5) is not made in accordance with the laws and regulations of the register of economic activities in the Republic of Latvia. (2) the Cabinet of Ministers, subject to the requirements of the first subparagraph shall be fixed: 1) the arrangements for the refund of tax and refundable tax minimum amount; 2) tax rebate pursuant to the terms of this law, article 113 of the second subparagraph of paragraph 2; 3) State revenue service supporting documents and their submission deadlines; 4) sample form application for a refund of the tax. Article 113. Refund of another Member State of the registered taxable person of another Member State (1) a registered taxable person reimburse the tax paid on domestically purchased goods, services received and for the import of goods taxable transaction, if the period for which you require to pay back tax, the taxable person: 1) has been registered in another Member State tax register; 2) is not made in accordance with the regulatory enactments of the register of economic activities in the hinterland; 3) has not been registered with the State revenue service value added tax register; 4) has made domestic taxable transactions, which would need to register with the State revenue service value added tax register.
(2) the Cabinet of Ministers, subject to the conditions of the first subparagraph shall lay down the procedure by which: 1) the State revenue service receives and examines other registered taxable persons of the Member State's application for a domestic tax rebate; 2) repaid tax in another Member State registered taxable person, and shall refund deadlines, which may not exceed four months from the date of receipt of the application, or six months if additional information is required, or eight months if more information is requested again. 114. article. Registered taxpayers filing tax refund for delivery in another Member State (1) a registered taxable person shall submit an application for refund of tax on goods purchased in another Member State, the services received and for the import of goods taxable transaction, if the period for which it is requesting to pay back tax, the taxable person: 1) has been registered in the State revenue service value added tax register; 2) has not been registered in the Member State in the tax register, which requires tax refund; 3) has not carried out the Member State to which the requested tax refund, taxable transactions, which would have to be registered in a Member State's tax register. (2) the Cabinet of Ministers, subject to the conditions of the first subparagraph shall be fixed: 1) order in which registered taxable person shall submit to the State revenue service tax refund application in a different Member State; 2) order in which the State Revenue Service examines the application and forward it to the Member State called tax refund; 3) application information; the 4) period for which repayment is required and refundable tax minimum amount. Chapter XIV tax and tax period tax declaration 115. Tax tax period (1) the tax period is one calendar month registered taxable person carried out the taxable value of transactions pirmstaksācij year or tax year exceed 35 000 lats or who carry out supplies of goods within the territory of the European Union, to which a 0% interest rate in accordance with article 43 of this law for the fourth and fifth, or provide services the place of supply shall be determined in accordance with article 19 of this law, the first paragraph and where the place of supply is the other Member States. (2) tax tax period is one quarter registered taxable person who is established in the taxation year the State revenue service value added tax register and who do not meet the first or the third part of the said conditions. (3) taxation the tax period is the half of a calendar year to a registered taxable person carried out the taxable value of transactions pirmstaksācij the year does not exceed 10 000 LVL and who do not carry out the delivery of goods to the European Union, to which a 0% interest rate in accordance with article 43 of this law for the fourth and fifth, or provide services the place of supply shall be determined in accordance with article 19 of this law, the first paragraph and where the place of supply is the other Member States. (4) If, during the year of pirmstaksācij transactions the volume is changed, tax the tax period changes early in the taxation year, except for the fifth subparagraph of this article in specific cases. (5) If a registered taxable person who, in accordance with the second or third tax period is one quarter or half of a calendar year, carries out the delivery of goods to the European Union, to which a 0% interest rate in accordance with article 43 of this law for the fourth and fifth, or provide services the place of supply shall be determined in accordance with article 19 of this law, the first paragraph and where the location is in another Member State whether its taxation year during the taxable value of transactions exceeds 35 000 lats for this taxable person registered in the tax period is one calendar month, and it is saved until the end of the taxation year. (6) The tax period changes registered taxable person shall inform the State revenue service, if the period has to change: 1) from the quarter or from the calendar year to month, filing a tax return for January; 2) per quarter or half of the calendar year, submit a statement to: tax year January 31; 3) from the quarter or from the calendar year to the month of the tax year in the fifth subparagraph of this article, in these cases, submitting tax returns for the month, which are being implemented in the fifth subparagraph of this article. (7) the tax the VAT group and representative of the tax period is one calendar month. (8) State and local government authority or a municipality that is a taxable person established in accordance with article 58 of this law only to get this law article 142 in the fourth paragraph that construction services, taxation period is the half of a calendar year. (9) the tax period of the calendar year, the amount consists of the tax year. 116. article. Tax Declaration (1) tax return consists of the Declaration of the tax period and the annex to the Declaration. (2) the tax declaration is as follows: Annex 1) overview of the VAT and the tax amount specified in the tax return for the tax period; 2) review on the supply of goods and services provided in the territory of the European Union; 3) overview of corrections to the supply of goods and services provided in the territory of the European Union; 4) overview of the value of the goods delivered by Freeport and special economic zones; 5) overview of real estate; 6) Declaration on the tax year; 7) overview of the fiscal representative transactions. (3) the cabinet shall determine: 1) on a taxation period shall be submitted to the tax declaration and the annex to this Declaration, as well as sample forms to fill in and submit the order; 2) documents to be submitted to the State revenue service, together with the tax return, and where these documents have to be submitted. Article 117. Tax declarations and tax payment notice (1) a registered taxable person shall submit to the State revenue service tax return for the taxation period transactions, except as provided for in this article. (2) a registered taxable person shall submit a tax return for the State revenue service, even if during the tax period that has not carried out the taxable transactions. (3) If a registered taxable person, the taxable value of transactions in the year of the pirmstaksācij is less than five percent of the total value of transactions, it is entitled to carry out only taxable transactions, accounts and tax return submit only taxable transactions. (4) a registered taxable person who has not filed a tax return or has not submitted the article 118 of this law within the periods under the contract, are not exempt from tax payment to the State budget. (5) a registered taxable person shall submit a declaration for the tax year in the following cases: 1) if the change in taxable and non-taxable transaction rate for tax year and this law provides otherwise; 2) If you have any tax or deduction adjustment input tax in accordance with the requirements laid down in this law; 3) If you have made this law, article 38 in the second and third part in transactions; 4) If reusable packaging system for the deposit in accordance with the laws and regulations in the field of packaging. (6) in the fifth paragraph of this article, in the cases referred to in the annual tax declaration be submitted even if a registered taxable person is running for a full year. (7) a registered taxable person accounts for the supply of goods and services provided in the territory of the European Union only if it is made of the supply of goods on the territory of the European Union or another Member State, the taxable person in another Member State provides a taxable service, the place of supply of which shall be determined in accordance with article 19 of this law, the first paragraph. (8) the non-established taxable person, as well as a person who is not a taxable person shall inform the State revenue service on payment of the tax to the State budget (including the purchase of a new vehicle from another Member State by any person for loss of receivables) by submitting a notice for payment of the tax. (9) the sample form in the eighth part of this article, the notification of payment of the tax and the filling order of this communication is determined by the Cabinet of Ministers. (10) the bailiff on the State budget and the tax from the sale of property the bailiff's auction action shall inform the State revenue service, submit the statement referred to in the eighth. (11) the SALES TAX group in the article 116 of this Act referred to in the second subparagraph of annex to the Declaration, except the Declaration of tax year for each VAT shall be submitted to the members of the group individually. 118. article. Tax return and payment deadlines (1) If a registered taxable person Declaration and its attachments shall be submitted to the State revenue service, through the State revenue service electronic declaration system of the Declaration deadline is 20 days after the end of the tax period.
(2) If a registered taxable person using the law "About taxes and duties" rights, tax return and its attachments shall be submitted to the State revenue service in paper form, the Declaration deadline is 15 days after the end of the tax period. (3) if the tax returns for the State revenue service sent by mail, on the date of submission shall be considered the date when the tax return is passed to the mail (postmark). (4) the Fiscal Representative Declaration and its annexes, in the first subparagraph shall be submitted within the time limit set for the State revenue service, through the State revenue service electronic declaration system. (5) a registered taxable person shall submit to the State revenue service return for tax year until the next tax year on May 1. (6) a registered taxable person who carries out the delivery of goods to the European Union or another Member State, the taxable person in another Member State, provide taxable services the place of supply of which shall be determined in accordance with article 19 of this law, the first paragraph shall be submitted to the State revenue service report on the supply of goods and services provided in the territory of the European Union for each calendar month in the first or second subparagraph within the time limit. (7) if the tax return deadline is a holiday or feast day, the Declaration is the last day of the period is the next working day. (8) the State revenue service is entitled to require that a registered taxable person shall submit a tax return in another, but not more than once during the tax period. (9) a Person who is excluded from the State revenue service value added tax register, 20 days off shall be submitted to the State Revenue Service Tax Declaration and its attachments for the tax period in which the person is excluded from the State revenue service value added tax register. (10) notice of the deadline for payment is 20 days after the month in which the transaction occurred, of which under this Act are to be notified to the State revenue service, if this law provides otherwise. (11) where the notice of payment of the tax court, the bailiff on the State budget of tax payable from property sales bailiff action auction, notification of the deadline for payment is 20 days after the date on which the bailiff has elapsed or the insolvency administrator in the calculation period for appeals, if this calculation is not appealed, or if this estimate is appealed, by the date of entry into force of the Court judgment on the underlying calculation. Chapter XV the moment when tax is paid into the State budget and tax points in the Declaration of tax article 119. The time limit for payment of the tax to the State budget (1) tax calculated for the tax period, the registered taxable person paid into the State budget within 20 days after the end of the tax period except as provided for in this article. (2) If a registered taxable person not made taxable supplies of goods and services, the total value of the previous 12 months has exceeded the 35 000 LVL, that article 34 of this law, the tenth in the order set out in part calculated tax paid to the State budget within 20 days from the calendar month the end, when this amount was exceeded. (3) the tax calculated on the taxable property is registered for sale in the bailiff's action auction, the bailiff lodged in the State budget within 20 days from the date when the bailiff has elapsed in the calculation of the time limit for appeal, if this calculation is not appealed, or if this estimate is appealed, from the date of entry into force of the Court judgment on the underlying calculation. (4) a Person who is excluded from the State revenue service value added tax register, tax, calculated for the tax period in which the person is excluded from the State revenue service value added tax register, be paid into the State budget within 20 days after the defeat of the State revenue service value added tax register. (5) where a person is obliged to submit to the State revenue service notice for payment of the tax, a tax paid to the State budget in the time of this notification, the State revenue service, but not later than the 20th of the month following the date of the month in which the transaction occurred, if this law provides otherwise. 120. article. The time when the tax on the supply of goods and services indicated in the tax return (1) tax on domestic goods delivered or services rendered for which tax paid goods supplier or service provider, specify the tax return of the tax period, the supply of goods or services provided and invoiced tax invoice, except as provided for in this article. (2) where the remuneration received prior to the first paragraph of this article of the supply of goods or provision of services, the supplying of part of the remuneration received by the tax return of the tax period, when the consideration received under the tax bill. (3) a tax on the delivery of goods to the European Union in its Declaration of the tax period, when the supply of goods carried out and invoiced tax invoice, except as provided for in this article. (4) if the tax bill until this law 131. in the first subparagraph the period set is not issued, or is issued late, the tax on domestic supplies of goods made or services provided by the tax return of the tax period, the supply of goods or services provided and the tax invoice. (5) If a tax invoice to this law, in the second paragraph of article 131 of the deadline set is not issued, the delivery of goods on the territory of the European Union indicate the taxation period in which the tax return following the tax period, the supply of goods within the European Union. (6) If the first paragraph referred to standing over a continuous period, tax, the taxation period when the tax return is received in consideration for this transaction or the end of the period covered by the discharged tax invoice, but not less frequently than every six months. (7) in article 31 of this law, the third case referred to a tax on standing over a continuous period supplies of goods carried out in the territory of the European Union indicate each tax period tax return until the transaction is completed. (8) a registered taxable person who supplies the electricity, domestic tax State budget for electricity delivered to the consumer that the billing document for power received the statement itself, the taxation period tax return when received compensation from the consumer. (9) where a supply of goods or services is carried out in accordance with article 11 of this law, the fourth part, the recipient of the advance tax for the tax period in which the tax return is the State revenue service's decision on his removal from the advance sales tax groups. (10) the services the place of supply of which according to chapter III of this law is another Member State, third country or third territory, a registered taxable person indicates the tax return of the tax period in which the service is provided to the recipient or the consideration for the service is received before the service is provided. 121. article. The time when the tax on the purchase of goods on the territory of the European Union indicate the tax return, and the deadline for payment of tax to the State budget (1) a tax on the purchase of goods on the territory of the European Union indicate the taxation period when the tax return is made to the purchase of goods on the territory of the European Union in accordance with article 31 of this law in the fourth and charged tax bill. (2) if the tax bill is not drawn to this law, in the second paragraph of article 131 of the stipulated time limit, the calculated tax on the purchase of goods on the territory of the European Union indicate the tax declaration for the next taxation period after the acquisition of goods within the European Union. (3) If a non-established taxable person made the purchase of goods on the territory of the European Union, the total value of the current calendar year is over 7000 lats, in accordance with article 86 of this law the second part shall be calculated and paid in tax to the State budget for the purchase of goods on the territory of the European Union within 20 days from the end of the calendar month when the amount exceeded. 122. article. The time when the tax for the received goods and services tax declaration and indicate the contributions to the State budget, if the supplier of the goods or service provider is not registered with the State revenue service value added tax register (1) the tax on the services, the place of supply of which under this law is domestic and received from other taxable persons of the Member State or third country or third territory taxpayers who do not carry out economic activities in the hinterland, the taxation period tax return in which the service is received, or the consideration for this service is made in advance. (2) article 32 of this law in the fourth case referred to a tax on services received, which provides permanent long period and which have not received tax invoices or payments have been made to indicate the calendar year, the last tax period tax return until the transaction is completed. (3) If a taxable person of another Member State is not established in the State revenue service value added tax register in accordance with article 61 of this law the first or fourth or third country or third territory by a taxable person not established in the State revenue service value added tax register in accordance with article 63 of this law in the first part of the tax on the purchase of goods on the territory of the European Union and the calculation for services received and paid by the recipient of goods or services If it is established that the taxable person and the tax period tax return when received a product or service. 123. article. The time when the tax on the importation of goods indicated in the tax return and the tax paid to the State budget (1) the tax on the importation of goods shall be paid into the State budget when duty becomes chargeable, where this law provides otherwise. (2) If the importation of the goods, the inland Customs procedure "temporary importation", under which the import goods are partly exempt from payment of customs duty, tax paid to the State budget within three percent of the estimated tax amount. (3) Calculate the tax on the importation of goods subject to the special tax regime for imports of the goods in transactions costs the State budget, giving it tax tax return tax period in which the goods are released for free circulation. (4) If at the time of importation of goods article 36 of this law referred to in the first subparagraph, the actual value of the services is not known or by provider tax invoice receipt different from customs declaration service, registered taxable person (the recipient of the imported goods) in addition to the estimated tax on the service received (the difference between the service provider's tax invoice and customs declaration service value) the taxation period tax declaration where the received article 36 of this law the services referred to in the first subparagraph and the tax bill. 124. article. The time when the duty specifies the tax return in other cases (1) the tax is calculated for this law, article 51 of the third case referred to, the taxation period tax return following the end of the period in which this law article 45 in the first and second paragraphs of deadline. (2) the tax is calculated on the payment of advances in accordance with article 51 of this law, the fourth part indicates the tax return of the tax period following the six months period starting from the date of receipt of the advance. (3) the tax under this law, article 129 of the tenth includes gift cards, prepaid cards, travel tickets (vouchers), and monthly sports or cultural event in the ticket price, the taxable person referred to in the cards or tickets marketed in their own name, without using the mediation services, the tax return of the tax period in which the relevant card or ticket sales. (4) the tax on the services received in accordance with this law, 142.141 and 143 of the taxation period in which the tax return is received by the service, and I received a tax invoice or payment for services performed under the tax bill before the service was received. (5) the tax on goods received in accordance with this law and article 141.143. the tax period in which the tax return of the goods received and received tax invoices or payment for the supply of goods carried out in accordance with the tax bill before the receipt of the goods. Chapter XVI tax invoice and transaction records article 125. Tax invoice and its contents (1) on the tax bill is considered a document on paper or in electronic form, which contains the following properties and information, if this law provides otherwise: 1) tax billing date; 2) tax bill in one or more series, the serial number that uniquely identifies the tax bill; 3) item vendor or service provider, the name of the legal person (natural person: first name, last name) and address (physical person — declared place of residence); 4) product supplier or the provider's registration number, the State revenue service value added tax register; 5) recipient of the goods or services in the name of the legal person (natural person: first name, last name) and address (physical person — declared place of residence); 6) the recipient of goods or services, the registration number of the State revenue service value added tax register or other Member State in the register of taxable persons, if the taxpayer registration number is assigned to the State revenue service value added tax register or other Member State tax register; 7) the supply of goods or the provision of the service date, if different from the date of invoice or the date when it received the reward in advance, if this date is unknown and varies from the date of invoice; 8) a product or service name, quantity and unit of measurement; 9) product or service price (unit value without tax); 10) appropriate discounts, if they are not deducted from the value of one unit; 11) the rate of duty applied; 12) calculated the amount of the tax; 13) total transaction tax (the amount of duty or tax exemption); 14) if the tax bill under article 130 of this law to extract himself the recipient of goods or services, the "reverse"; 15) if the supply of the goods or the service rendered suitable tax 0 interest rate or tax exemption is applicable, a reference to the Statute, according to which the applicable 0 interest rate or exemption, or a reference to a Council of 28 November 2006, Directive 2006/112/EC on the common system of value added tax or other relevant articles, reference, which contains the 0 percent rate of tax or exemption from the application of the tax for legal reasons; 16) if the payment is the responsibility of the recipient of goods or services, the "reverse payment of tax"; 17) if delivered to a new vehicle — a reference to the and information that proves that the delivered product is new to the vehicle in accordance with this law, article 1, paragraph 9; 18) If this law set out in article 137 of the special tax payment and deduction of input tax arrangements — "cash accounting"; 19) where this law, in article 136 of the special tax regime — "the margin scheme for travel agents"; 20) If this law laid down in article 138 of the special tax regime for the "margin scheme second-hand goods" margin scheme "works of art" or "margin scheme collectors ' items and antiques; 21) if the supply of the goods or provide the service applied this law, 135, 140, 144 139 and 145 in the article specific rules: a reference to this article of the law under which the tax applied, or a reference to a Council of 28 November 2006, Directive 2006/112/EC on the common system of value added tax article concerned; 22) If you are responsible for payment of the authorised person authorised person registration number for the State revenue service value added tax register, the name of the legal person (natural person: first name, last name) and address (physical person — declared place of residence); 23) If you are responsible for payment of the tax, fiscal, fiscal registration number of the representatives of the State revenue service value added tax register or other Member State tax register, the name of the legal person (natural person: first name, last name) and address (physical person-resident declared). (2) transactions with parties in other Member States on the tax bill considered a document that you receive from another Member State and which are contained in the first paragraph of this article properties and information, but the first part of this article, paragraph 4 of the specified property is specified instead of a taxable person of another Member's tax registration number. (3) a taxable person is obliged to provide a tax invoice for the authenticity of the origin (tax invoice issuing confirmation of identity), content and legibility of the invoice to the end of the period of storage. (4) the manner in which ensures authenticity of origin in the tax invoice (tax invoice issuing proof of identity), fixed content and readability, setting himself a taxable person guaranteeing the traceability of transactions by linking their tax bill and make a deal. (5) any document amending the original tax bill or particular and clearly indicates that, in the tax bill to be assimilated if it meets the first part of this article. (6) a tax invoice in electronic form deemed tax invoice issued and received by any electronic means. Article 126. Simplified tax invoice (1) simplified tax bill is a tax bill, which contains the following properties and information: 1) tax billing date; 2) item vendor or service provider, the name of the legal person (natural person: first name, last name) address (physical person-resident declared), as well as the registration number of the State revenue service value added tax register; 3) recipient of the goods or services in the name of the legal person (natural person: first name, last name) address (physical person-resident declared), as well as the registration number of the State revenue service value added tax register or other Member State tax register; 4) product name or service type, quantity and unit of measurement; 5) product or service price (unit value without tax) and the transaction amount (excluding taxes); 6) tax rate and the amount of tax calculated. (2) simplified tax bill registered taxable person is entitled to invoice in the following cases: 1) for domestic transactions, the value of which no tax is less than 100 lats;
2. Article 125 of the Act) the fifth case referred to, more simplified tax invoice indicating the original tax invoice date and the identification number, as well as the specific data that is being modified. (3) the simplified tax bill can use a receipt or other document that does not contain all of the first paragraph of this article properties and information, if accompanied by the source document that contains the receipt or other document date, number, and the first paragraph of this article, except as provided for in this article. (4) The simplified tax bill can use a receipt or other document that is not included in the first part of this article, the information referred to in paragraph 3, if it is issued on the deal, the value of which is less than the tax of 20 lats. Article 127. Obligation to issue tax invoices (1) where this Act provides otherwise, a registered taxable person tax invoice or statement ensures that the third person on his behalf or the recipient of the goods or services of the tax bill on the statement: 1) any supply of goods made and services rendered; 2) advance payments which it received before the supply of goods or services, except advance payments received for the supply of goods to the European Union. (2) a registered taxable person is not obliged to discharge the tax bill for the following transactions: 1) this Law 52 first paragraph of article 20, 21 and 22 of those services; 2) domestically made other non-taxable supplies of goods and services other than those referred to in paragraph 1 of this part. (3) a registered taxable person tax invoice for the supply of goods or the provision of services to persons who are not taxable persons, or non-established taxable persons pursuant to this law, the first paragraph of article 125 or 126. the first paragraph of article statement by that person. (4) the non-established taxable person and the person who is not a taxable person is obliged to discharge the tax bill for the new vehicle delivery to any person of another Member State. 128. article. Invoicing taxes Depending on the transaction (1) tax bill domestic taxable person in accordance with this law, the statement of conditions where the supply of goods or provision of services, the place is domestic, according to chapter III of this Act and except as provided for in this article. (2) tax bill statement in accordance with the provisions of this law, if domestic goods supplier or service provider operating seat or permanent body, from which it is carried out the supply of goods or services provided, or if the operating seat or fixed establishment, the place of residence is not declared, but, if not, permanent residence, in the following cases: 1) product supplier or service provider does not carry out economic activities or his permanent authority does not participate in the supply of goods or the provision of services in the Member State where is the location of the transaction and for payment of the tax is the responsibility of the recipient of goods or services; 2) the supply of goods or provision of services, the place in a third country or third territory. (3) If the recipient of the goods or services for yourself the tax bill statement in accordance with article 130 of this law, the tax bill is chargeable in accordance with the rules laid down by the Member State in which the supply of goods or provision of services. 129. article. Tax billing conditions (1) a registered taxable person for the calendar month made several separate supplies of goods or services invoiced can review the tax bill, which contains the this law, article 125 or 126 in the first paragraph of the article the information referred to in the first subparagraph. (2) this law, article 128 of the second subparagraph of paragraph 1 in the case of tax invoice may not specify this law 125 the first paragraph of article 9, 10, 11 and 12 above. (3) If the supply of the goods or services are suitable for any of this law, or 142.141 143 referred to in article special tax regimes, tax invoice does not indicate this law 125. the first paragraph of article 11 and of the information referred to in paragraph 12. (4) If a tax invoice includes both with different tax rates on taxable transactions and exempt transactions, the value of such business shall be indicated separately.
(5) the tax amount on the invoice may be expressed in any currency, provided that the duty payable or the amount of the tax adjustment is expressed, in the form laid down by the Bank of Latvia the relevant foreign exchange rate at the time of the transaction or receipt of payment of the advance. Tax invoice payable or the amount of the tax adjustment can also be expressed in the local currency, published by the European Central bank the exchange rate at the time of the transaction or receipt of payment of the advance. In this case, the exchange rates between the currencies other than the euro, calculated using each currency exchange rate against the euro. (6) if the tax bill is annulled, the taxable person registered in your books retain the cancelled tax bill to support the tax bill issued the order number. (7) If a registered taxable person property sold by the liquidator, administrator or receiver, this statement registered tax bill on his behalf. (8) If a natural person — a registered taxable person — is dead, but the heir or court appointed trustee continue business operations in place of the testator, it extracts the tax invoices in their own name and use the testator of the registered taxable person registration number until the entry into force of the rightful heir to the inheritance law. (9) where a transaction is carried out continuously for prolonged period in accordance with article 31 of this law the second or third subparagraph, article 32 the third or fourth, the tax bill statement for a given period, which is more appropriate for one month, six months or one calendar year. (10) a registered taxable person who supplies the goods or services for a fixed price [for example, gift cards, prepaid cards, travel tickets (vouchers), monthly, tickets to sports and cultural activities], not the individual tax bill statement. (11) the tax invoice order is determined by the Cabinet of Ministers. 130. article. When the buyer or the recipient of the service even extracts himself tax bill the recipient of goods or services is entitled to discharge himself tax bill of goods supplier or service provider in the name and on behalf of the supply of goods or services supplied to him by a registered taxable person or a taxable person of another Member State, if between the two parties there is a prior agreement and if the supplier of the goods or the service provider for each invoice apply mutual recognition procedure of invoices. 131. article. Tax billing deadlines (1) a registered taxable person extract tax invoice for transactions not later than the 15th day from the moment of the transaction or receipt of payment of the advance, except as provided for in this article. (2) a registered taxable person to extract tax invoice not later than the 15th day of the month following the month in which the transaction occurred the following: 1) the supply of goods on the territory of the European Union; 2) the provision of the service, the place of supply of which is determined according to this law, article 19, first paragraph, and is responsible for payment of the tax to the recipient of the service, as well as advance payments received for providing this service. (3) the bailiff or the insolvency practitioner tax bill on the sale of property by auction on behalf of a registered taxable person statement within 15 days of the date when the bailiff has elapsed or the insolvency administrator in the calculation period for appeals and this estimate is not appealed, or if this estimate is appealed, from the date of entry into force of the Court judgment on the underlying calculation. (4) a registered taxable person tax bill of goods transport services directly linked to the export of goods to a third country or third territory, may be invoiced later than 15 days after the provision of the service, but not later than 90 days. (5) the non-established taxable person, or a person who is not a taxable person, a tax invoice for the delivery of a new vehicle to any other person statement of the Member State not later than the 15th day of the month following the month in which the transaction took place. 132. article. Tax invoice is sent electronically (1) a registered taxable person tax invoices in electronic form shall be entitled to invoice (design) and granted only if the recipient of this tax bill recognizes the following tax invoice form. (2) Electronic tax invoice to the authenticity of the electronic form (tax invoice issuing confirmation of identity), and constant content can provide, if the tax bill is a secure electronic signature for electronic documents within the meaning of the Act or if the tax bill is sent via electronic data exchange or in any other way chosen by the same taxable person pursuant to this law, article 125 of the fourth part. (3) the sending or making available to the same recipients together a number of tax invoices in electronic form, information that is common to the individual invoices may be mentioned only once if, for each tax bill is available for complete information. 133. article. Tax bill storage (1) a taxable person shall ensure that are stored in the tax bill, which he or a third person on his behalf, or the recipient of the goods or services are issued, and are stored in a tax invoice that has been received by the taxpayer. (2) electronic tax invoice received in the form of storage is a data storage, which made using an electronic data processing (including digital compression) and storage devices, as well as by wire, radio, optical or other electromagnetic means. (3) a taxable person is obliged all sign out and received tax bills to keep domestic, except when the tax invoice storage takes place electronically and are provided with full online access to relevant data. (4) the tax invoice storage time is five years from the invoice date, except as provided for in this article. (5) in cases where the taxable person is obliged to take pretax adjustment in accordance with article 102 of this law, the tax invoice must keep to the pretax adjustment of time if it exceeds in the fourth paragraph of this article, determine the shelf life. 134. article. Other obligations of the taxable person concerning the tax invoices and transaction tracking (1) If a taxable person shall keep, tax invoice in electronic form, ensuring that national competent authorities online access to them, then in cases where tax is payable in another Member State, the taxable person is obliged to provide the competent authorities of another Member State the right to access such tax invoices, download it and use it for control purposes. (2) the taxable person is obliged to make a sufficiently accurate business records to the State revenue service to examine the application of the tax. (3) a taxable person is obliged: 1) keep a register of the goods he is dispatched or transported or which have been dispatched or transported on his behalf from a domestic to a destination within the territory of another Member State in order to carry out the transactions that involve this item, handling, processing, repair or temporary use under this law, article 8, second paragraph, 7, 8 and 9; 2) make accurate records, under which it is possible to identify the goods, that another Member State has sent registered in another Member State by a taxable person or another person on his behalf, and that such provision of services, which includes this product evaluation or treatment. (4) a registered taxable person who is the individual income tax and accounting in a simple entry in the system, the tax accounting of the Cabinet of Ministers. The Cabinet of Ministers shall determine any sort of tax accounting and tax accounting journal sample and fill the order. (5) Fiscal Representative, representing another Member State shall register the taxable person or of a third country or third territory tax, ship or provide detailed accounting of goods received, to the tax authorities could track each movement of goods. Chapter XVII of the special tax regime and article 135 of the agenda. A special mode of applying the tax farmer (1) for the purposes of this article: 1) farmer is the natural or legal person engaged in agricultural crops, livestock and fisheries products (hereinafter the agricultural production), which is not a registered taxable person and covered in this article, the application of the tax regime; 2) processors of agricultural production is registered as a taxable person who carries out or supports to primary agricultural production or processing of the purchased raw agricultural products. (2) a farmer's own production of raw agricultural products by transferring agricultural products processor receives compensation from it. (3) the second part of the compensation for the tax paid by farmers in purchasing goods and services, to provide for the transfer of agricultural products processor for agricultural production, has 14 percent of the value of agricultural production. (4) compensation shall be paid by such registered taxable person, if they follow the processor of agricultural production in this article on the seventh, ninth and tenth conditions laid down in part 1) under the agricultural service cooperatives;
2) rural support service, which bought from the farmer's own production of raw agricultural products in intervention stocks. (5) the refund shall also receive adequate agricultural service cooperative society if it: 1) is not a registered taxable person; 2) received the full amount of compensation paid to the farmer. (6) To a farmer could receive compensation, it shall provide the specific agricultural products processor for proof that the farmer is not a registered taxable person and that it is entitled to compensation in accordance with this article. (7) the processor of agricultural production to pēctaksācij in February 1, submitted to the State revenue report for tax year from any particular agricultural products received by farmers on the quantity and the value. (8) in the seventh part of this article in this review indicate the following information: 1) the processor of agricultural production, the registration number of the State revenue service value added tax register and registered office; 2 the name of the farmer) registration code (natural person: name, surname, personal code) and address (physical person — declared place of residence); 3) agricultural products received and unit price; 4) tax year from any particular farmer's agricultural production received the total quantity and total value. (9) the processor of agricultural production in its tax return for the taxation period reduced the State budget in the amount of tax on the amount of compensation paid to farmers. (10) If the processor of agricultural products bought from the farmer's agricultural output value (without compensation) that is higher or lower than the value of the delivery of the purchased products from analog registered taxable person, it loses the ninth part of this article, rights. (11) the provisions of this article do not apply, if: 1) the processor shall transfer agricultural products or processed products purchased or collected in the wild growing vegetable products, or mushrooms, or caught or hunted the animal products not from agricultural production; 2) processors of agricultural production is not carried out, or not purchased from the farmer's production processing, but used it to trade. 136. article. A special tax regime for tour operators for the service provided (1) the duty applicable tour operator of the tourism services, if the tour operator will act in their own name and for the benefit of the person who receives the tourism service (referred to in this article, the traveler), and uses the other person of the supply of goods and services in tourism services provided to travellers. (2) all measures carried out by the tour operator in order to ensure the provision of tourism services (travel), is considered to be one of the service which the tour operator provides the traveller. This service is taxable. (3) the Tourism operator provided the taxable value of tourism services is the difference between the full amount (excluding tax) paid by the recipient of the service (the traveler), and tour operator's actual cost for the actions of another person in respect of supplies of goods and services, if such transactions are of direct benefit to the traveller. (4) the Tourism operator shall calculate the tax on the services provided (including travel packages, promotional booklet issued) the total value of tourism services and collected it from travellers. Calculation of the State budget, the amount of tax to be paid as input tax deductible calculated tax on domestically purchased goods and services received by the tour operator providing the service provided (including rental, electronic communication services, electricity). (5) the tax on other tourist services included in the service (including the guest accommodation accommodation, transport, catering services), which actually provides for domestic travellers other registered taxable persons, include the total value of tourism services and charged to the traveler. For these services the amount of tax charged tour operator fully transferred to the actual service provider. Tour operator that amount may not be deducted as input tax. (6) the tourism operator in the calculation referred to in the third subparagraph, the taxable value of tourism services and includes it in the tax return for the tax period in which the service is provided to travellers and has received invoices from other people on the actual value of the services provided, but not later than the next taxation period after the service of the traveller. (7) the Tourism operator in tourism services provided the value of the taxable tax standard rate. If the tourist service provides both the European Union and beyond, with a 0% interest rate reflects only part of the services provided outside the territory of the European Union. (8) this article provides special tax regime shall not apply to services provided by travel agents, who in the name of the tour operator for authorisation or other civil contract sell traveller's tour operators prepare for travel services. Tourist tax agent the service through this law the General order. 137. article. Special tax payment and deduction of input tax procedure (1) the duties laid down in this article and the deduction of input tax-payment order is entitled to apply for a registered taxable person who meets at least one of the following criteria: 1) in the previous tax year total value of transactions did not exceed 70 000 lats; 2) registering for the State revenue service value added tax register, tax year does not plan on 70 000 LVL higher transaction volume. (2) the duties laid down in this article, payment and deduction of input tax procedure are entitled to apply for a registered taxable person to whom the previous tax year total value of transactions has reached 70 000 lats but not exceeded 100,000 and 351:1) registered taxable person operating in the fisheries sector, in the case of fresh, frozen or chilled fish and crustaceans supplies; 2) agricultural producers or agricultural service cooperative society, for the following agricultural products: a) live animals, b) milk and dairy products, (c)) birds ' eggs, natural honey, d), (e)) vegetables, root, rhizome, f), (g)) of cereals oil seeds and fruits, various grains, seeds and fruit. (3) in the first and second part of the said total transaction values shall not be included in the taxable amount of the delivered assets and intangible investment value if the taxable supply of the following take one every 12 months. (4) in the first and second part of those taxable persons registered for tax in the State budget pays for the tax period in which receive payment for goods delivered or services provided, except as provided for in this article. (5) in the first and second part of those taxable persons registered for VAT for the received goods and services for the provision of such transactions shall be entitled to deduct the tax period in which they paid from other registered taxable persons specified in tax invoices received tax amounts. (6) the second paragraph of the registered taxable person to tax the State budget pays for the tax period in which receive payment for goods delivered or services rendered, but not later than six months after the tax invoice. (7) a registered taxable person who wishes to apply to the duty laid down in this article and the input tax deduction of payment order, inform the State revenue service in until the tax year January 31, or when submitting the application for registration in the State revenue service value added tax register. (8) a registered taxable person laid down in this article and the tax deduction of input tax procedure, is not entitled to change it before the next tax year. (9) a registered taxable person who has been subject to tax in the year of this article tax evasion and deduction of input tax procedure, but in the year of pēctaksācij it does not wish to apply, inform the State revenue service in until the tax year December 31. (10) a registered taxable person who has been subject to tax year this article tax evasion and deduction of input tax procedure, but in the year of the pēctaksācij you do not apply, the tax on the tax year transactions declared and paid into the State budget at the latest when submitting the pēctaksācij June, the second quarter or the first half-year, while statement in this Declaration, the deductible input tax for the tax year in tax invoices received in the tax amount. (11) a Person who is excluded from the State revenue service value added tax register and to the exclusion of this article apply special tax payment and deduction of input tax policy, the previous taxation periods made deals that were not indicated in the tax declaration, using the procedure defined in this article, indicates the tax declaration and paid in tax to the State budget within 20 days after its removal from the State revenue service value added tax register. While this tax return indicates the deductible input tax for previous periods in tax invoices received following the due tax amount. (12) in this article, in particular the tax payment and deduction of input tax procedure is not applicable to the services provided and the supply of goods or the provision of which the place of delivery is not domestic, as well as the supply of goods on the territory of the European Union and the export of the goods. Article 138. A special tax regime for dealing with second-hand goods, works of art, collectors ' items and antiques (1) second-hand goods, works of art, collectors ' items and antiques dealer (dealer) is entitled to choose to apply this article provides specific tax or general tax application of dealings with the Cabinet of Ministers established the goods considered to second-hand goods, works of art, collectors ' items and antiques. (2) the merchant is a registered taxable person whose economic activity is of second-hand goods, works of art, collectors ' items and antiques to purchase or import its sold, regardless of whether the Act in his or another person's interests under the agreement, which provides for the purchase or sale of paying brokerage. (3) for the purposes of this article about the trader considers also the pledge of workers (other than a credit institution), acting in accordance with the provisions of the civil code and sold their claims of mortgage satisfaction. (4) the second-hand goods, works of art, collectors ' items and antiques seller (hereinafter seller) is a person or domestic supplies of another Member State or a dealer for sales of second-hand goods, works of art, collectors ' items and antiques, which meets at least one of the following conditions: 1) is not a taxable person; 2) shall be carried out only transactions which are not subject to tax in accordance with this law, the first paragraph of article 52 or the corresponding legislation of another Member State; 3) supply or transfer sales marketer used assets and is not a taxable person established in another Member State or in the non-established taxable person under the legislation of another Member State; 4) is the dealer for the supply of the goods subject to the special tax treatment in accordance with this article or the corresponding legislation of another Member State. (5) this article seller requirements apply equally to the mortgage, if the mortgage company sold the mortgaged thing to satisfy your claim and meet at least one of the fourth paragraph of this article 1, paragraphs 2 or 3. (6) the second-hand goods, works of art, collectors ' items and antiques buyer (the buyer) is the person to whom the goods dealer. (7) the Merchant shall have the right to choose to apply this article to the special taxation regime for the supply of such goods shall be submitted to the State revenue service a written application no later than one month prior to the delivery of goods: 1) the works of art, collectors ' items or antiques which the dealer himself is missed for free circulation; 2) the supply of works of art supplied by the art dealer of the author or the successor in title of copyright. (8) the dealer shall be entitled to initiate in this article, the special tax regime for the seventh part of this article that the supply of the goods or to change to the General rules for the application of the tax to new tax period the first day, the specific date indicating the country submission addressed to the internal revenue service. (9) the trader is entitled to change in this article, the special tax regime for the seventh part of this article, the supply of goods referred to in the General procedure for applying the tax after 24 months. (10) the application of this article certain specific tax regime are taxed on the difference between the sales value (amount of money), which the dealer has received for the buyer of goods to second-hand goods, works of art, collectors ' items or antiques, and by reducing the value of this difference for the calculated tax value. (11) the application of this article, the application of the special arrangements for the sale of the pledged thing are taxed through the loan agreement provided for remuneration, which reduced the value of the calculated tax. If the mediation remedy the loan agreement does not set or it is set to less than 10 percent of the tenth part of this article in sales values, are taxed on the difference between the sales value and the mortgage loan amount issued to the employer by reducing this difference of the calculated tax value. (12) the tenth part of this article that the sales value is all that a trader has received or will receive from the buyer or a third party for the supply of goods, including directly related with the transaction, subsidies, taxes, fees and other charges, as well as supplementary payments (e.g., mediation, compensation of packing, transport and insurance). (13) for the purposes of this article the sales value is also the amount of money that the pledge is received from the buyer of the thing sold, mortgaged. (14) the tenth part of this article, that is the whole value of the reward, which the dealer has paid or will pay to the seller or to the author of a work of art, or copyright of the goods the transferee, including the transaction directly related subsidies, taxes, fees and other charges, as well as supplementary payments (e.g., mediation, compensation of packing, transport and insurance). (15) works of art, collectors ' items or antiques which the dealer has imported himself, the tenth part of this article that the purchase value is article 36 of this law laid down in the first paragraph of the taxable value of the import transaction, plus the tax paid or payable on the importation of goods. (16) If this article is in the tenth or eleventh part of the difference in value is negative, the tax is not calculated from it. (17) If the goods are not sold, but are returned to the seller or a work of art, or the copyright of the author of the transferee are taxed all the merchant's consideration received from a vendor or author of the work of art, or the successor of copyright (including fee for service, repair or restoration of goods, transportation). (18) the trader is invoiced to the purchaser tax invoice does not indicate the value of the tax to the supply of goods for which the tax under the special tax treatment. (19) If the supply of the goods laid down in this article is the special tax, the purchaser tax on goods purchased shall not be deducted as input tax. (20) If this article provides special tax regime shall apply to the application of this article, the seventh part of the goods referred to in the delivery, the trader does not deduct as input for the supply of goods or the amount of tax paid. (21) If the deal laid down in this article is the special tax mode and input value is greater than the calculated tax value, the dealer shall be entitled to deduct from taxes payable to the State budget in the amount of the part of the input that does not exceed the calculated tax value. (22) the special tax regime shall not apply to the supply of the vehicle, which according to this law, in article 1, point 9 shall be considered as new vehicles. (23) the cabinet shall determine: 1) goods, which are considered of second-hand goods, as well as works of art, collectors ' items and antiques by combined nomenclature code, laid down in the Council of 23 July 1987 of Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the common customs tariff and its amendments in annex I; 2) used goods, works of art, collectors ' items and antiques accounting procedures and records to ensure the necessary documents and their content. 139. article. A special tax regime for transactions in investment gold (1) within the meaning of this law are: 1 investment gold) gold, in the form of a bar or a gold bullion market by weight if the gold purity is equal to or greater than 995, regardless of whether or not represented by securities of this gold; 2) gold coin gold fineness which is equal to or greater than 900, which issued after 1800, are or have been legal tender in the country of origin and which are sold at a price not exceeding any gold in the open market value of more than 80 percent. (2) the duty shall be: 1) supply investment gold domestically and in the European Union; 2) acquisition of investment gold in the territory of the European Union; 3) investment gold; 4) mediation services provided to investment gold transactions. (3) a registered taxable person in accordance with the fourth paragraph of this article shall have the right to apply the tax on the supply of investment gold and mediation service if it on this has informed the State revenue service before the transaction is made. (4) a registered taxable person who normally supply gold for industrial purposes, have the right to choose whether to apply the tax in the first paragraph of this article referred to in paragraph 1 for the supply of investment gold. (5) a registered taxable persons who produce investment gold or transform any gold into investment gold, shall be entitled to choose whether to apply the tax referred to in the first paragraph in the supply of investment gold. (6) a registered taxable person who provides mediation services for this article, participating in the fourth and fifth subparagraphs referred to deliveries of investment gold, shall be entitled to choose whether to apply the tax to the mediation service. (7) a registered taxable person who supplies exempt investment gold, shall be entitled, in applying Article 92 of this law the procedures of tax declaration, as input from the State budget due to the amount of tax to deduct tax calculated on: 1) investment gold purchase from other registered taxable persons established in another Member State or to taxable persons who have decided to apply the tax on the supply of investment gold; 2 gold purchase from other) registered taxable persons established in another Member State or to taxable persons or on gold imports, if the gold he or she renders on behalf of a broker for investment gold; 3) services received to transform gold into investment gold, or shape, weight and fineness. (8) a registered taxable person who produces investment gold or transform gold into investment gold, regardless of whether it is in accordance with the fifth or sixth has decided to apply the tax on the supply of investment gold or not, have the right under this law, the procedure laid down in article 92, the tax declaration, as input from the State budget due to the amount of tax to deduct the calculated tax on goods purchased from other registered taxable persons established in another Member State or to taxable persons as well as imported goods and services received, related to investment gold production. (9) a registered taxable person who carries out transactions in investment gold, documents related to such transactions must be kept for five years after the end of the calendar year in which the transaction is ended. 140. article. Special tax calculation and payment mode for a third country or third territory the taxable electronically supplied services in the territory of the European Union (1) a third country or third territory to a taxable person who, in the territory of the European Union shall provide a person who is not a taxable electronically supplied services to register for these services domestically. The State revenue service register this person as electronically supplied services to the territory of the European Union regardless of the value of the services provided. (2) in a third country or third territory by a taxable person as referred to in the first paragraph of the services paid in tax to the State budget of the Cabinet in the order regardless of the value of the services provided. (3) a third country or third territory to a taxable person who is established in the hinterland as electronically supplied services to the territory of the European Union, is obliged: 1) provide electronic service accounting; 2) to demonstrate the accuracy of tax calculation store the justification documents and accounting data of the registry for 10 years from the end of the year following the year in which the given service provided by electronic means; 3) at the request of the State revenue service electronically submit justification documents and accounting data for the register to be used for tax calculation. (4) the amount of tax that a third country or third territory the taxable person has paid for domestic goods and services their services electronically, released from the State budget, through the application of this law, the procedure laid down in article 112. (5) the Cabinet of Ministers shall lay down the procedure by which: 1) a third country or third territory the taxable person submits an application for registration in the State revenue service electronically supplied service provider registry, and sample submission form; 2 of the State revenue service) recorded a third country or third territory as taxable electronically supplied services to the territory of the European Union, and registration deadlines, as well as the order in which the excluded third country or third territory the taxable person from the State revenue service electronically supplied service provider register; 3) third country or third territory by a taxable person who is established in the domestic electronic provision of services provided in the territory of the European Union, submitted to the State revenue service provided by electronic declarations and contributions to the State budget of tax amounts for the first paragraph of this article, as well as the services of the sample form, they fill the order electronically supplied service Declaration and the tax amount and the term of the deposit. 141. article. Special arrangements for applying the tax for the supply of timber and related services (1) tax on referred to in the third subparagraph of wood supply carried out domestically, the State budget pays the beneficiary if the lumber supplier lumber and timber recipient are registered to the taxable person. (2) a tax on the fourth paragraph of this article, those services that provide domestic transactions associated with referred to in the third subparagraph of the timber supply, the State budget pays the recipient of services, if the service provider and the service recipient are registered to the taxable person. (3) the first paragraph of this article shall apply the following procedures for TBA delivery: 1) felled and ramifications, sagarumot or sagarumot, peeled or unpeeled, longitudinally split or not split logs that consist of a single element without artificial connections and whose length is greater than one metre, but tievgaļ the diameter of not less than three centimeters; 2) any length of sawn, planed or not planed lumber, which consists of a single element without artificial connections and is thicker than six millimeters. (4) of this article, the procedure referred to in the second subparagraph shall apply to the following services: 1) with the preparation of timber related services (including digging award, the area of forest land stigošan and felling plot installation operation, a growing tree and log, evaluation, determine nozāģēšan, pruning and krautņ); 2) wood processing and recycling services (including sawing, garināšan, peeling, milling, planing, turning, grinding, drying, gluing, varnishing and consists of); 3) timber marking, grading, sorting, packing; 4) chemical wood processing services (including wood-antiseptēšan); 5) timber transportation, loading, unloading, handling and storage; 6) with timber supply related market research (marketing) and brokerage services. (5) the lumber supplier lumber statement for recipients of the tax bill, which supplied timber value indicates no tax. (6) the recipient pays the tax bill in the timber supplier of timber specified in value. (7) with timber supply related services provider statement to the recipient of the service tax bill, in which the value of the supply points without tax. (8) with timber supply related services the service provider shall pay the tax bill contains the value of the services. 142. article. A special tax regime for building services (1) within the meaning of this article, the construction services are the works of new structures (buildings, civil engineering) for construction or existing building or part of a refurbishment, renovation, reconstruction of the simplified, simplified reconstruction, restoration, preservation or demolition and construction services contract includes all types of design. (2) a tax on the fourth paragraph of this article, the above construction services provided domestically, the State budget pays for the construction of the services, if the service provider of construction and construction services is registered as a taxable person. (3) the second paragraph of this article, the procedure laid down in the applicable state or local government authority or a municipality, which is registered in the State revenue service value added tax register in accordance with this law, the first paragraph of article 55 or 58. the first part of the article and get this article mentioned in the fourth paragraph of construction services in accordance with the public procurement law of the procurement procedure or as a public partner under public-private partnership law. (4) in the second paragraph of this article, the procedure laid down in the applicable construction services, including: construction site preparation 1); 2) site for the construction of temporary structures and demolition; the construction zero cycle 3) construction; 4) construction of load-bearing and non-load-bearing elements or structures (including incorporated into construction) construction; 5) construction installation with or without delivery (including glass design, window and door for insertion, the elevator installation); 6) equipment that is an integral part of the construction (including ventilation system, heating system), Setup and Assembly; 7) external finishing of construction (including the facade decoration and insulation); 8) building internal fittings (including wall and ceiling decoration, insulation, floor decking, papered, surface for painting or varnishing); 9) utilities construction (including building or part of a functional related inženiertīkl transmission and construction of internal inženiertīkl connections); 10) or part of a building preservation; 11) or part of a building demolition; 12) cleaning up the site and utilities at the completion of the works before commissioning of the building site. (5) given the value of the construction services include costs that are directly associated with the provision of the service (including the building material, construction or equipment which is an integral part of the construction, or other regulations in the field of construction equipment and provided for the installation value, construction tools, machinery or technological equipment rental value). (6) construction service provider statement construction services to the beneficiary tax invoice indicating the value of the construction services provided without tax. (7) construction services construction services pays the provider tax invoice value of construction services. (8) construction services for service charges received, through non-cash settlement. 143. article. Special arrangements for applying the tax for the supply of scrap and related services (1) a tax on the third subparagraph of that scrap metal supply, taken domestically, the State budget pays a scrap of the recipient, if the following conditions are met: 1) scrap metal supplier and the recipient are registered to scrap tax payers; 2) is the recipient of scrap metal and scrap licenses for purchase of scrap metal in the Republic of Latvia or, if no such license, permission category (A) or (B) the activity of a pollutant or waste collection, handling, sorting and storage. (2) a tax on the fourth paragraph of this article above with the scrap metal supply related services provided domestically, the State budget pays the recipient, if the following conditions are met: 1) the service provider and the service recipient is registered taxable persons; 2) recipient's license metal scrap and scrap metal buying in the Republic of Latvia or, if no such license, permission category (A) or (B) the activity of a pollutant or waste collection, handling, sorting and storage. (3) in the first subparagraph shall apply the following procedures for the supply of scrap: 1) ferrous and non-ferrous metals and their alloy waste and scrap resulting from operations in industry, construction, agriculture and other areas, as well as the household; 2) metal products or parts that are not to be used for the intended purpose of breakage, cutting up, wear or other reasons. 3 different types of end-of-life) and not used vehicles or their parts, including car wrecks; 4) waste electrical and electronic equipment; 5) batteries and accumulators. (4) in the second part of this article is to be followed this with the scrap metal supply-related services: 1) ferrous and non-ferrous metals and their alloys atšķirošan waste from industrial and municipal waste streams; 2) ferrous and non-ferrous metals and their alloys scrap and scrap sorting, cutting, crushing, pressing, casting ingots; 3) worn black or non-ferrous metals and their alloys and other materials which cannot be re-used in the breaking, cutting, cutting, crushing, pressing; 4) which cannot be re-used in the building, civil engineering works and other infrastructure or part of the metal structure, distribution and sorting of damaged. (5) the scrap metal supplier statement scrap tax invoice to the recipient that the delivered scrap metal value indicates no tax. (6) the consignee pays the Scrap scrap metal supplier tax invoice specified scrap metal value. (7) the scrap metal supply-related services provider statement to the recipient of the service tax bill, in which the value of the supply points without tax. (8) with the scrap metal supply related services the service provider shall pay the tax bill contains the value of the services. 144. article. The application of a specific duty applied to the real estate supply transactions (1) if the real property is not used in real estate (hereinafter referred to as applied to real estate), the right to tax its delivery is only registered taxable person. (2) a registered taxable person uses referred to in the first subparagraph, if applied to real estate, registered in the State revenue service in accordance with article 99 of this law, are delivered to the registered taxable person. (3) a registered taxable person after the transaction, during the tax period concerned shall inform the State revenue service on used real estate supplies, filing a report on the use of property (C) section. (4) sale of real property used as a taxable sale of real property to this value. (5) the cabinet shall determine the order in which registered taxable person performs the VAT adjustment if the real property that the delivery of a registered taxable person has chosen to apply the tax in accordance with the provisions of this article, in part or in full, is not used in taxable transactions. 145. article. The application of the tax for the Merchant (company) members of the Exchange, reorganization or winding-up cases (1) If a State or local Government to privatize the Corporation and its new owner for the continuation of economic activities takes over all rights and obligations of a corporation, the tax does not apply to the transaction. (2) If a clearing company (the company) that their activities have not been registered taxable person, then selling or transferring the person's property, the tax is not paid. (3) If a clearing company (the company), its performance has been recorded or for which the person was required to be registered taxable person, the tax for the goods supplied shall be calculated and paid in accordance with this Act. In these cases, the person carrying out the functions of the liquidator, shall submit a tax return for the State revenue service. (4) If a registered taxable person sells the property, the bailiff, the insolvency administrator or liquidator, taxable property market value (price) or auction price (full price, high nosolīt nosolīt price or auction starting price, if not declared the auction took place). (5) where a company which is registered taxable person, reorganize partition and create a new company (the company), which is 30 days after the registration in the commercial register of the State revenue service value added tax register, tax on separate property is not calculated. (6) If a company (the company), which is a registered taxable person, reorganize the consolidation path, the tax on the transferred property is not calculated. (7) where a company (the company), which is a registered taxable person, reorganize the transformation to a different company, a tax on the transferred property is not calculated. (8) If the individual merchant, who is a registered taxable person converted to commercial companies, a tax on the transferred property is not calculated. Chapter XVIII the liability for violations of this law article 146. Liability for violations of this law (1) liability for violations of this law this law and other laws of the Republic of Latvia. (2) If a person unlawfully issued tax bill or tax it receives are not eligible, the State revenue service has the right to illegally receive tax amounts in order to collect the unchallenged national budget and collect a penalty of 100 percent of illegal tax amounts received. (3) If a registered taxable person importing the goods for taxable transactions, apply the special tax regime for import of goods, but did not specify the amount of the tax in the tax period according to tax returns, it paid a fine of 10 percent of the tax declaration did not specify tax amounts. (4) If a person is not calculated by and not paid the tax to the State budget in accordance with article 84 of this law, the seventh subparagraph, article 86, article 88 and article 89, it pays a penalty of 10 percent of the unpaid tax amount. Payment of the penalty does not release the person from payment of the tax for the State budget in accordance with the procedure laid down in this Act and amounts. (5) the members of the sales tax group on the violations of this law jointly and severally responsible. (6) On tax liabilities incurred during the tax groups and due to the three years following a sales tax group or its Member's removal from the State revenue service value added tax register, VAT group members jointly and severally responsible. (7) the Fiscal Representative is responsible for the tax liability arising from the transactions represented, as well as all supporting documents of transactions in connection with the transactions represented. (8) a registered taxable person who sold the property at auction, the bailiff is responsible for specifying the transaction tax declaration and on the State budget in the amount of reduction in the amount of the tax from the State budget or refundable tax amounts does not justify the increase, if it has not provided information on the bailiff duties for this transaction or has supplied inaccurate information regarding the auction sale of the taxable property value. Transitional provisions 1. With the entry into force of this Act invalidates the law on value added tax "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, no. 9, 24; 1996; 1997, no. 11, 24 no; 1999, 10, 24; 2001, nr. 1, 7.24. No; 2002; 2003, 21 No 2., 15., 24., 2004, no; 2, 6, 8, 10, 23; 2005, nr. 2, 14, no. 24; 2006 14. no; in 2007, no 3; 2008, 5, 24 no; 2009, 2., no. 15; Latvian journal, 2009, 178, 200. no; 2010, 59, 199, 206. no; 2011, 65, no. 117, 202; 2012, 88 no). 2. the tax declaration and its attachments for 2012 the last tax period are completed and submitted in accordance with the Cabinet of Ministers of 22 December 2009. Regulations No 1640 ' value added tax return ". 3. If the payment of the purchase agreement, in which the object of the lease purchase complies with article 52 of this law referred to in the first subparagraph, the supply of goods is concluded until 1 January 2001, the tax calculation for payments under this contract must be made after 1 January 2001. If such unpaid purchase agreement conditions are not met and the payment of the purchase object remains the property of the lessor shall apply as of the tax rental transactions. 4. If the payment of the purchase contract, which includes the taxable supply of goods has been concluded before 1 January 2001 and the contract is a separate distinction of credit interest which up to 2000 December 31 was not taxed, this interest is not taxed even after 1 January 2001 up to the end of the contract in question. 5. If the contract of purchase is concluded the payment until the 2004 30 April, tax on this transaction is payable together with the payments to be made within the time limits specified in the contract, the application of a tax rate that was applicable to the unpaid purchase contract for the object. 6. Unpaid purchase lending is carried out in accordance with a contract concluded until 2004, 30 April, considered a financial transaction, for which the tax is not applicable. 7. adjustment of input tax in accordance with this law, article 105 of the registered taxable person has the right to take on the lost debts incurred from 1 January 2009. 8. This law, article 105 of the fourth part of the lost amount applicable, if a judicial decision on the completion of the bankruptcy proceedings is adopted in accordance with the insolvency regulation, which was valid until 31 October 2010. 9. in accordance with this law, article 56, the third part of the third country or third territory by a taxable person who carries out domestic taxable transactions and up to 2012 December 31 is registered with the State revenue service value added tax register until July 1, 2013 to State revenue service value added tax register registered authorised persons. 10. Article 57 of this law in the fourth and eighth paragraph of article 59 shall not apply to persons entitled to represent taxpayers in another Member State or a third country or third territory where the taxpayer and as the person entitled to the 2012 December 31 inland out of taxable transactions. This person is obliged to 2013 1 April to register with the State revenue service value added tax register, if after 1 January 2013 shall continue to carry out taxable transactions domestically as the authorised person. 11. registered taxable persons who, in accordance with the law "on value added tax" in article 7.3 and 7.4 were deducted the input VAT not part of a purchased, leased or imported light passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats, and input for the costs associated with the maintenance of such cars until June 30, 2013 shall be entitled to deduct the input tax, being presented for the current tax period tax return. 12. This law, the first paragraph of article 52 paragraph 21 of the "e" in subparagraph relating to the application of the capital investment and securities administration and supervision apply, starting with January 1, 2014. 13. To 2015 December 31 tax transactions with real estate, who bought up to 27 July 2011 and subject to the amendments to the law "on value added tax" in article 1, point 16 Article 17.1 and article 6, first paragraph, paragraph 23, which entered into force on 1 October 2011, a registered taxable person is entitled to apply in the order set out to 2012 December 31. Informative reference to European Union directives, this law includes provisions resulting from: 1) of the Council of 17 November 1986 on the thirteenth directive 86/560/EEC on the harmonization of the laws of the Member States relating to turnover taxes — arrangements for the refund of value added tax to taxable persons not established in Community territory; 2) Council of 28 November 2006, Directive 2006/112/EC on the common system of value added tax; 3) Council of 19 December 2006, Directive 2006/138/EC amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services; 4) Council of 20 December 2007 the Directive 2007/74/EC on the exemption from valued added tax and excise duty of goods imported by persons travelling from third countries; 5) Council of 12 February 2008 a Directive 2008/8/EC amending Directive 2006/112/EC as regards the place of supply of services; 6) Council of 12 February 2008 a Directive 2008/9/EC laying down detailed rules for Directive 2006/112/EC provides for the refund of value added tax to taxable persons not established in the Member State but established in another Member State; 7) Council of 16 December 2008, Directive 2008/117/EC amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions; 8) Council of 5 May 2009. directive 2009/47/EC amending Directive 2006/112/EC as regards reduced rates of value added tax; 9) Council of 19 October 2009. directive 2009/132/EC concerning Directive 2006/112/EC article 143 "b" and "c" the scope of the paragraph relating to the exemption from value added tax in connection with imports of certain goods (codified version); 10) Council of 25 June 2009. directive 2009/69/EC amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import; 11) Council of 22 December 2009 directive 2009/162/EU, amending various provisions of Directive 2006/112/EC on the common system of value added tax; 12) Council on 7 December 2010, the EU directive 2010/88/amending Directive 2006/112/EC on the common system of value added tax as regards the minimum length of a flat-rate obligation; 13) Council on 13 July 2010, directive 2010/45/EU Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing. The law shall enter into force on January 1, 2013. The Parliament adopted the law in 2012 on November 29. The President a. Smith in Riga 2012 December 14.