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/222827

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 no) the amendments are as follows: 1. Article 1: Add to paragraph 7, after the words "taxable person" with the words "and fiscal representative";
Add to article 41 as follows: 41) "fiscal representative — taxable person on the basis of a written contract, for value added tax to the State budget and the representative of another Member State, the taxable person in the territory of the European Union is not a registered person (in relation to excise goods subject to excise duty and also the movement of excisable goods regulatory legislation) in such transactions: a) release for free circulation of the goods with the subsequent supply of those goods other taxable person in the Member State , b) release for free circulation of the goods with the delivery of goods further inland, c) domestic receipt of the goods, if the goods are received, with a view to export them further and placed in a customs warehouse or an Excise warehouse, and later in the export of the goods, (d)) the purchase of goods on the territory of the European Union, if the goods are purchased with a view to export them further and placed in a customs warehouse or an Excise warehouse, and later in the export of the goods. "
2. Replace article 2 part number and name 9.1 "10 000 lats" with a number and the word "35 000 lats".
3. Article 3: Add to the first part of paragraph 7 as follows: "7) fiscal representative. ';
to supplement the article with 1.3 parts the following: "(13) taxable persons registered with the State revenue service value added tax taxable persons registered as a fiscal representative, giving it a separate fiscal registration number of the representatives of the State revenue service with value added tax register of taxable persons (hereinafter referred to as fiscal representative registration number), if this article satisfies all the conditions listed: 1) where the taxable person from the date of When it submitted the application for registration in the State revenue service with value added tax register of taxable persons, more than two years has registered domestic and economic activities since the date of registration is continuously conducted economic activities;
2 the taxable person concerned) on the day on which it made the application for registration in the State revenue service with value added tax register of taxable persons, taxable 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 the taxable person) where taxation laws regulating time limits 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;
the taxable person in question 5) has achieved its registered address or place of residence declared;
6) where the taxable person makes any 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 lats and fiscal representative for the duration of at least 20 percent from the previous three fiscal representative for the taxation period tax declarations presented 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)) a bank or insurance company issued assurances that the institution will provide a fiscal representative requires the guarantee tax debt in may, not less than 200 000 lats;
7) where the taxable person is the State revenue service electronic declaration system registered customer. ';
5.3, 5.4 and 5.6 replace the part number and the word "10 000 lats with the number and" name "35 000 lats;
to supplement the article with 8.14, 8.15, 8.16, 8.17 and 8.18 subparagraph by the following: "(814) national revenue, excluding from the State revenue service with value added tax register of taxable persons, taxable persons which are also fiscal registration number of representatives, while from the fiscal representative shall also be excluded.
(815) State revenue service of the Cabinet of Ministers in the order, shall decide on the exclusion of the fiscal agent of the State revenue service with value added tax-taxable person registry, if the fiscal representative undergoes during at least one of the following circumstances: 1) fiscal representative does not comply with this part of article 8.1 or 2 paragraph 4 of the conditions;
2) in the fifth month of the current date, the fiscal representative is about 1.3 this article part 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 the order;
3) the natural 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.

(816) Fiscal Representative that the State revenue service is excluded from the State revenue service with value added tax-taxable person registered in accordance with paragraph 8.15 8.14, or part and which is not registered in the register again on the off dates in inventory of imported goods from other Member States and the goods calculated and received not later than 30 days from the date of exclusion shall pay the tax to the State budget.
(817) If fiscal agent until the day when it excluded from the State revenue service with value added tax-taxable person registry, was twice of that register off, in accordance with this article or 8.15 8.14 part, then reinstall the fiscal representative is registered with the State revenue service value added tax-taxable person registered not earlier than one year after the last shutdown.
(818) Fiscal Representative again records the State revenue service with value added tax register of taxable persons, if: 1) a person wishing to register as a fiscal representative is registered with the State revenue service value added tax register of taxable persons, 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 that may affect the determination of the amount of the tax, and the day when the person concerned has submitted the application for registration in the State revenue service with value added tax register of taxable persons, it does not have a tax debt or the payment deadlines are extended (delayed, broken) law on taxes and duties in the order and the person fulfilling debt obligations;
2) fiscal representative who switched off from the State revenue service with value added tax-taxable person registered in accordance with paragraph 2 or 4 of part 8.1, 8.4 this article has fulfilled these obligations in part;
3 operation of the fiscal representative) delivered one of 1.3 of this article part 6. representations provided for in paragraph 1;
4) day, when State revenue service filed an application for registration with the fiscal representative of value added tax taxable persons in the register, the person concerned does not have tax debt for the previous tax period. "
4. in article 4.1: to express the introductory part of the sixth subparagraph by the following: "(6) where the service is provided to a person who does not carry out an economic activity, the place of supply of services is the place where the following services are provided:";
Add to article 6.1 of the part as follows: "(61) With cultural, artistic, sporting, scientific, educational, entertainment or similar activities (such as fairs, exhibitions) and the other with a ticket purchase at these events related services when provided by a person performing an economic activity, the place of supply of services is the measure of the actual venue."
5. in article 6: express the second part of paragraph 5 by the following: "5) the importation 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;"
to complement the second part with point 6 and 7 by the following: ' 6) the consignment shall be referred to the Council of 16 November 2009. Regulation (EC) no 1186/2009 setting up a Community system of reliefs from customs duty (codified version), article 23, if the shipment does not exceed EUR 10 or the equivalent amount in dollars;
7) commercial purposes imported goods, if their total value does not exceed EUR 10 or the equivalent amount in local currency. ';
Add to article 2.1 part as follows: "(21) the second subparagraph of article 6 and 7 above, the equivalent amount 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 requirements."
6. Express 6.2 article 21 as follows: "21) such wood fuel supplies: (a) the population) wood logs, branches, wood pieces, bundle or similar way, b) wood chips or sawdust, c) and wood waste, sawdust, d) and wood waste, sawdust, whether or not agglomerated in briquettes, pellets or similar form;".
7. Article 7: Add to the first paragraph of point 4.3 after the words "for consideration" with the word "primarily";
turn off the first part of paragraph 8;
to supplement the first part of paragraph 13 by the following: ' 13) exports of goods within the fiscal representative dispatched goods, if the goods have been sent with a view to export them further and placed in a customs warehouse or an Excise warehouse. "
8. Article 8: Express 5.1 part 14 the following: "14) if the supply of the goods or goods made for export within the shipment of goods or the provision of services applies a tax of 0 interest rate or if the budget for payment of goods or services is the responsibility of the holder, — the reference to the Statute, and the point, according to which the tax is applied, or a reference to a Council of 28 November 2006, Directive 2006/112/EC on the common system of value added tax, the relevant articles of , or other reference that points to the appropriate mode; "
Add to 5.1 with the following paragraph 18: "18) If you are responsible for payment of the tax, fiscal-fiscal representative registration number, name (natural person: name, surname, personal code) and address (physical person-resident declared)."
9. Article 9: to make the first paragraph by the following: "(1) the tax period is one calendar month of the taxable person's taxable transactions worth pirmstaksācij a year exceeds 35 000 lats or carrying out the supply of goods on the territory of the European Union or provide services the place of supply shall be determined in accordance with this law, the fourth part of article 4.1 and that is the place of supply of another Member State.";
to make this version 1.2 part: "(12) the taxable person's taxable transactions worth pirmstaksācij a year does not exceed 10 000 LVL and which does not carry out the delivery of goods to the European Union or provide services the place of supply shall be determined in accordance with this law, the fourth part of article 4.1 and that location is another Member State, the taxation period is the half of the calendar year of the finding.";

Add to article 2.1 part as follows: "(21) group and the VAT fiscal representative tax period is one calendar month."
10. Article 10: replace 1.5 parts 1 and 2, the words "when you receive a taxable person registration certificate" with the words "when the taxable person is deemed to be registered with the State revenue service value added tax register of taxable persons";
replace 1.6 parts 1 and 2, the words ' before the taxable person receiving the registration certificate "with the words" before the date on which the taxable person is deemed to be registered with the State revenue service value added tax register of taxable persons ";
Add to article 1.14 and 1.15 of the part as follows: "(114) the taxable person who has been granted a fiscal representative registration number, tax shown on invoices received in tax on 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.
(115) the fiscal representative as input in your tax declaration presented in accordance with the special arrangements for imports of goods tax transactions calculated the amount of the tax on domestic goods imported under the customs declaration. ";
Express 11.3. point as follows: "1") if it is used during the tax period the right to deduct input VAT in this article 11.1 in accordance with the procedures specified in that paragraph do not apply to this article in part the tenth proportion; ".
11. off 10.1 of the first paragraph of article 2, the word "lost".
12. Supplement article 11 with 1.1 part as follows: "(11) the Fiscal Representative for tax returns and its attachments 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."
13. in article 12: replace the part in Figure 1.10 and the word "10 000 lats with the number and" name "35 000 lats;
Express 2.3 the second sentence of the paragraph by the following: "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, established by the Cabinet of Ministers."
replace 12.4 paragraph, the words "overdue tax payments" with the words "overdue tax payments".
14. in article 12.3: make the first paragraph by the following: "(1) omitting the goods for free circulation, special tax regime for the import transactions of goods apply: 1) taxable person, if goods are imported within the framework of his business and has received the State revenue service;
2) fiscal representative if the goods are imported, representing a taxable person of another Member State or in the territory of the European Union of registered persons, and not the fiscal agent has received the State revenue service permission. ';
15. in article 13.1: make the fourth paragraph (1) of the following: "1) within the agricultural service cooperative society;"
adding to the fifth subparagraph of the introductory paragraph by the words "also receive" by "appropriate".
16. Add to article 13.4 of the ninth subparagraph by the following: "(9) taxable persons whose tax year is applied to the tax laid down in this article, payment and deduction of input tax procedure, but in the year of pēctaksācij it does not want to apply a tax on year pirmstaksācij 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 presentation of the deductible input tax for the year of pirmstaksācij in tax invoices received the tax amount."
17. To supplement article 26 with the fourteenth part as follows: "(14) of this article, the eighth and the twelfth subparagraph shall not apply in cases where a person of another Member State or in the territory of the European Union of persons not registered in the relevant domestic transactions represent the fiscal representative."
18. Replace article 27 paragraph 2 of the second paragraph, the words "quarterly report on supply of goods on the territory of the European Union" by the words "review of the supply of goods and services provided in the territory of the European Union".
19. Add to article 28 to the tenth by the following: "(10) the fiscal agent for the acquisition of goods within the territory of the European Union apply the 0% interest rate, if the goods are delivered to the fiscal agent for the purpose of exporting and placed in a customs warehouse or an Excise warehouse."
20. Article 33: make the second paragraph as follows: "(2) the taxable person operating in another Member State on behalf of the taxable person, omitting the goods for free circulation, the tax 0% interest rate if the goods after the release for free circulation within 30 calendar days of delivery of the goods to another Member State to a recipient who has a valid tax number.";
Add to article 2.1, 2.2 and 2.3 of the part as follows: "(21) Fiscal Representative, representing the European Union, a non-registered person omitting the goods for free circulation, the tax 0% interest rate if the goods after the release for free circulation within 30 calendar days of delivery of the goods to another Member State to a recipient who has a valid tax number.
(22) if the taxable person in accordance with the second subparagraph shall apply or 2.1 tax 0% interest rate, it ensures that they are in possession of documents proving that the imported goods have been or will be sent to another Member State.
(23) the State revenue service is entitled to require the person liable in accordance with the second subparagraph shall apply or 2.1 tax 0% interest rate, a document proving that the imported goods are intended to be transported or dispatched to another Member State. ";
make the third paragraph as follows: "(3) in the second part of the taxable or 2.1, transferring goods, following their release for free circulation, to another Member State, supply of goods presented in your tax declaration and report on supplies of goods and services provided in the territory of the European Union."
21. Supplement article 35 to eighth by the following: "(8) 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."

22. Article 36: turn off paragraph 14;
make paragraph 15 as follows: ") 15 stock accounting provide for special conditions for dealings in the territory of the European Union and fiscal agent of the goods received and sent tracking conditions;"
Add to article 21, the following wording: "21) specifies a specific fiscal representative tax invoice conditions."
23. Add to the informative reference to directives of the European Union with 10 and 11 by the following: ' 10) 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);
11) 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. "
The law shall enter into force on January 1, 2011.
The Parliament adopted the law in 2010 on December 2.
President Valdis Zatlers in Riga of the 2010 December 16.