Amendments To The Law "on Value Added Tax"

Original Language Title: Grozījumi likumā "Par pievienotās vērtības nodokli"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/241843

The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on value added tax" make 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, 2005 23 no; , 2, 14, no. 24; 2006, no. 14; 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) the following amendments: 1. in article 3: Add to the first part of paragraph 8 by the following: ' 8) State or local government agency or local government that pays the tax to the State budget in accordance with article 8.5 of this Act. ";
Add to 8.1 part with point 7 by the following: "taxable person is 7) State or local government authority or a municipality, which is registered with the State revenue service value added tax-taxable person registered in accordance with paragraph 13 of this law, in the fourth paragraph of article 8.5 above construction services in accordance with the signed agreement, and has ended the contract specifies the construction services.";
to supplement the article with the thirteenth and fourteenth part as follows: "(13) a State or local government authority or a municipality that is not registered with the State revenue service value added tax register of taxable persons and which concluded with the construction of the service provider agreement for this law, in the fourth paragraph of article 8.5 above 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 under the public-private partnership law before this services records the State revenue service with the value added tax to taxable persons in the register until the contractual provision of construction services.
(14) public or municipal institution or municipality that registers with the State revenue service value added tax taxable persons registered, in accordance with the thirteenth paragraph of this article, assign a registration number to the State revenue service value added tax register of taxable persons, which is the only article 13.6 of this law in the fourth paragraph that construction services and is valid until the contract specified in the construction of the service delivery maturity. "
2. in article 8: Supplement 5.1 parts after a number of points "10.0 13.5" with the number "13.6";
replace part numbers and 5.4, the words "or article" 13.5 13.2 with numbers and words ", or in article 13.2 13.5 13.6".
3. Article 9: to supplement the first subparagraph following the words ' pirmstaksācij of the year "by the words" or taxation year ";
Express 1.1 part as follows: "(11) a Taxable person whose tax year registered State revenue with value added tax taxable persons in the register and which does not meet the first or the conditions listed in section 1.2, the tax period is one calendar quarter."
Supplement 1.4 subparagraph following the words ' another Member State "by the words" and the number or its tax year taxable transactions carried out in the more than 35 000 lats;
Express 1.5 part as follows: "(15) on the change of the tax period the taxable person shall inform the State revenue service: 1) if the period has to change from quarterly or from the sides of the calendar year to month, filing a tax return for January;
2) if the period has to change to a quarter or a half of a calendar year shall be submitted to the notification, the tax year January 31;
3) if the period has to change from quarterly or from the side of the calendar to the month of the tax year this article in cases referred to in paragraph 1.4,-by submitting a tax return for the month during which the implementation of this article 1.4 part. "
4. in article 12: turn off 1.13;
replace part numbers and 1.21, the words "or article" 13.5 13.2 with numbers and words ", or 13.6 article 13.2 13.5";
Replace in paragraph 4 of part 12 numbers and the words "or article" 13.5 13.2 with numbers and words ", or in article 13.2 13.5 13.6".
5. in article 13.5: make the first part of paragraph 2 as follows: "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 of permissions.";
to make the second part of paragraph 2 as follows: "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 of permissions.";
turn off the third subparagraph in paragraph 4, the words "lead batteries";
Supplement to the third part of paragraph 5 by the following: "5) batteries and battery."
6. To supplement the law with article 13.6 of the following: "article 8.5. The application of construction services (1) within the meaning of this article, the construction services are works of veikšanajaun structures (buildings, civil engineering) for construction or existing building or part of the renovation, reconstruction, restoration, preservation or demolition.
(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 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 with the State revenue service value added tax taxable persons registered, in accordance with article 3 of this law, the second or thirteenth part and receives the fourth paragraph of this article, these 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 construction of temporary structures and demolition;
3) construction construction zero cycle;
4) construction of load-bearing and non-load-bearing elements or structures (including incorporated into construction) construction;
5) structure construction with or without delivery (including glass design, window and door fitting, lift installation);
6) equipment that is an integral part of the construction (including ventilation system, heating system), Setup and Assembly;
7) construction outer finish (including the facade decoration and insulation);
8) construction interior fittings (including wall and ceiling finish, insulation, flooring, decking, wallpaper pasting, painting or varnishing of surfaces);
9) utilities construction (including with construction or part of functional inženiertīkl transmission and related structures construction of internal inženiertīkl);
10) or part of a building preservation;
11) or part of a building demolition;
12 cleaning up the construction site and utilities) after completion of the works before commissioning of the site (except for greening).
(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, using cashless settlements. "
7. transitional provisions be supplemented with 78 and 77, paragraph 79 such.: "77. This law shall apply to article 8.5 construction services provided in accordance with the agreements concluded, beginning with the January 1, 2012, excluding construction services that are provided for in the third subparagraph of article 8.5. Construction services provided in accordance with the agreements concluded until 31 December 2011, this law shall apply in article 13.6, starting with January 1, 2013.
78. Article 3 of this law, the first subparagraph of paragraph 8, part 7, paragraph 8.1, the thirteenth and fourteenth part and 13.6 article shall apply to the construction services provided in the third paragraph of article 13.6 persons referred to under agreements concluded, beginning with the January 1, 2013.
79. Amendment of article 1 of this Act, paragraph 16, article 17.1 and article 6, first paragraph, paragraph 23, which entered into force on 1 October 2011, the taxable person has the right to apply from 1 January 2013, if the real property was purchased to 27 July 2011. "
The law shall enter into force on January 1, 2012.
The Parliament adopted the law of 8 December 2011.

The President of the Parliament instead of the President s. Āboltiņ in Riga 2011 23 December