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/202360

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, nr. 178.) the following amendments: 1. Supplement article 1 to 7.2 and 7.3 paragraph by the following: ' 72) operating Headquarters — economic activity in the recovering person's basic economic activity is carried out in the place of that person which are accepted and the main economic activity is carried out by the related administrative decisions;
73) permanent authority — the person's place of business, which it constantly requires technical and labour resources to deliver specific goods or the provision of specific services, as well as receive and use your transaction goods and services; ".
2. Make 2 eighth article as follows: "(8) imports of the product in the transaction tax is taxable customs value of imported goods plus such costs: 1) the value of the services, if the services are directly linked to the import of the goods and if the value of these services is not included in the customs value of imported goods, including commissions, as well as the transport of goods, packaging and insurance costs, incurred up to the first destination domestically;
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. If the international movement note the 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) laws in certain taxes, fees and other mandatory payments calculated on the importation of goods, excluding value added tax. "
3. Article 3: Supplement to article 5.7 part as follows: "(57) 5.3 part of this article shall not apply to the case where the person is a person of another Member State carrying out an economic activity, provide, or from another Member State to persons carrying out economic activity, receive services for which location shall be determined in accordance with this law, the fourth paragraph of article 4.1.";
make a tenth as follows: "(10) the European Union is not a registered person who does not have specific economic activities or place of business in the Republic of Latvia and the inland performing one or more taxable transactions which under this Act it shall be responsible for payment of the tax to the State budget, the first part of this article in accordance with the procedure laid down in the register with the State revenue service with value added tax register of taxable persons , calculate and pay the tax to the State budget, regardless of the value of the taxable transaction. "
4. To make article 4 by the following: "article 4. Place of the supply of goods (1) the place of supply of goods shall be determined in accordance with this article.
(2) transactions in the territory of the European Union: 1) the place of supply of goods shall be determined in accordance with this article, if chapter VI of this law provides otherwise;
2) the place of acquisition of goods within the European Union and the place of importation of goods shall be determined in accordance with Chapter VI of this law.
(3) the place of the supply of goods: 1) if the goods are dispatched or transported, is the place where the goods are when dispatch or begun;
2) if the goods are not dispatched or transported, is the place where the goods are at the time of delivery thereof;
3) if the goods are delivered for passengers on board ships, aircraft or trains for passengers transport in the territory of the European Union the stage between the passenger origin and destination without stopping outside the territory of the European Union — is the starting point for the transportation of passengers;
4) if the goods are assembled or installed, it is the place where the goods are assembled or installed;
5) if the person is delivered natural gas or electricity, is this person's business or commercial establishment or registered office, if: (a) that person is natural gas) delivered through the distribution system, (b)) this person's economic activities or business is natural gas and electricity purchase and resale of the goods, (c) such persons or natural gas) power consumption is negligible;
6) If natural gas is delivered through the distribution system, or of electricity and supply is not covered in this part, paragraph 5 — is where the item is consumed.
(4) the carriage of passengers, the starting point of the third paragraph of this article, paragraph 3 provided for the first entry in the territory of the European Union (also after stopping outside the territory of the European Union).
(5) passenger destination in part three of this article within the meaning of paragraph 3 is the last for the 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).
(6) if the passenger is going back and forth, then in the third paragraph of this article, paragraph 3 the meaning of the return period shall be regarded as a separate transport operation. "
5. To supplement the law with article 4.1 as follows: "article 4.1. The place of supply of services (1) the place of supply of services shall be determined in accordance with this article.
(2) the place of supply of services in the territory of the European Union shall be determined in accordance with this article, if chapter VI of this law provides otherwise.
(3) for the purposes of this article, it is considered that the legal person not performing economic activities, economic activities, if its tax needs is registered in a Member State as a taxable person.
(4) if the service is provided to any person carrying out an economic activity, the provision of the service, except as provided for in this article 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 or domicile, if the recipient does not have an operational headquarters or permanent authority.
(5) where the service is provided to a person who does not carry out an economic activity, the provision of the service, except as provided for in this article 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 declared place of residence or domicile, if the service provider does not have operational headquarters or permanent authority.
(6) cultural, artistic, sporting, scientific, educational, entertainment and similar activities (such as fairs, exhibitions) venue is the place of supply of services the following services: 1) cultural, artistic, sporting, scientific, educational, entertainment and other similar services;
2) with cultural, artistic, sporting, scientific, educational, entertainment and other similar activities related to the services;
3) this part, paragraph 2 of the Organization's services and related services.
(7) 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: 1) loading, unloading, handling and storage services, as well as other freight related services;
2) with movable related services (including evaluation, repair, maintenance, processing, processing).
(8) real estate services, including real estate broker and expert service, guest accommodation, real estate rental service, works, works preparatory services (including the services of Architects), the coordination and monitoring of the works in the place of supply of services is the place where the immovable property is situated.
(9) passenger transport the place of pakalpojumasniegšan is the place to actually take place in proportion to the carriage of passengers domestically and in other countries the distance.
(10) the transport service of goods that are not goods transport service in the territory of the European Union, the place where the service is provided to a person who does not carry out an economic activity, is the place where the transport of goods in proportion to the inland and taken away in other countries.
(11) in place to provide transport services within the European Union, if this service is provided to a person who does not carry out an economic activity, it is a Member State of the European Union, which launched the transport of goods.

(12) where a service is supplied in the territory of the European Union, a non-registered person who does not carry out an economic activity, the place of supply of services is the place where that person is situated, or the declared place of residence or domicile of the following services: 1) copyright, patents, licences, trade marks and similar rights, transfer of persons and other controls;
2) by advertising or public relations related services, advertising agents and advertising agencies;
3) legal, accounting, auditing, consulting, translation, research, engineering and market research 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 electronically supplied services);
10) financial and insurance services, including reinsurance, but excluding the safe lease;
11) provision of access to electricity and natural gas distribution systems, as well as transmission and distribution services and other related services directly with them.
(13) the twelfth part of this article referred to in paragraph 9 of the place of supply of services is a national, if not in the territory of the European Union registered person shall provide these services to non-taxable persons who do not carry out economic activity.
(14) 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.
(15) the 14th part of this article, paragraph 2 shall also apply in cases where the European Union does not provide the registered person, electronic communications, radio and television broadcasting services to non-taxable persons who do not carry out economic activity.
(16) if the mediation agent provides services to a person who does not carry out an economic activity, the place of supply of the service is where under this Act is made in the transaction in which the mediation agent engage as a mediator.
(17) the vehicle rental service in which continuous possession of the vehicle or use does not exceed 30 days (ships — 90 days), the place of supply is the place where the vehicle is actually puts at the disposal of the beneficiary of the service.
(18) the restaurant and food service locations, except when these services are provided on board ships, aircraft or trains for the carriage of passengers in stages in the territory of the European Union, is the place where those services are provided.
(19) the restaurant and food service location is the starting point for the transportation of passengers, if these services are provided for passengers on board ships, aircraft or trains for the carriage of passengers at the stage of the Union between the passenger origin and destination without stopping outside the territory of the European Union.
(20) the starting point for the carriage of passengers, the nineteenth part of the intended meaning is the first entry in the territory of the European Union (also after stopping outside the territory of the European Union).
(21) passenger destination in this article within the meaning of part nineteenth is the last for the 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).
(22) if the passenger is going back and forth, then this article is part of the meaning of the nineteenth stage of the return journey shall be regarded as a separate transport operation. "
6. Supplement article 6 with the twelfth, as follows: "(12) the duty shall be the delivery of goods, if the taxable person does not atskaitījus on the goods concerned, the input and the goods were purchased and used in the first paragraph of this article transaction."
7. Turn off the article 7, first paragraph, point 3.
8. Article 8: turn off 4.2;
Express 5.1 part 2 of the following paragraph: "2) invoice for one or more series, the serial number, which uniquely identifies the invoice";
Add to article 5.3 part as follows: "If this article (53) 5.1 in accordance with the procedure laid down in part discharged tax invoice is cancelled, the taxable person shall keep accounts in its reversed tax bill to support the tax bill issued the order number order.";
to make an eighth of the following: "(8) on the tax bill you can use a document that is not included in this article is the sixth part of the information referred to in paragraph 2, if it was issued on the deal, the value of which is less than the tax of 20 lats."
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 the carrying out of this Act in the fourth paragraph of article 4.1 or article 18 deals, under which the place in another Member State.";
Add to article 1.1, 1.2, 1.3 to 1.4 and 1.5, part as follows: "(11) a taxable person who does not meet the first part of 1.2 and above, or where the tax year of the State revenue service registered with the value added tax-taxable person, the tax period is one calendar quarter.
(12) the taxable person's taxable transactions worth pirmstaksācij a year does not exceed 10 000 LVL and which does not carry out this law, in the fourth paragraph of article 4.1 or article 18 deals, under which the venue is another Member State, the taxation period is the half of the calendar year.
(13) if the pirmstaksācij year of the taxable amount of the transactions is changed, tax the tax period changes early in the taxation year, except in paragraph 1.4 of this article.
(14) if the taxable person in accordance with paragraph 1.1 or 1.2 part tax period is one calendar quarter or half of a calendar year, carries out the law in the fourth paragraph of article 4.1 or article 18 deals, under which the venue is another Member State, the taxation period is one calendar month and is maintained until the end of the taxation year.
(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 to monthly, submitting tax returns for January;
2) if the period has to change from month to quarter — submitting a notification to the tax year January 31. ";
to turn off the second part;
turn off 4.1.
10. Article 10: turn off the first part of paragraph 2, the words "relevant to the tax payment supporting documents for the import of goods, which as a Subscriber or the importer is indicated in taxable person";
turn off the first part of paragraph 7, the words "or services";
to make this version 1.2 part: "(12) the tax invoiced tax amounts for the received goods or services, except those services the place of supply shall be determined in accordance with this law, the fourth part of article 4.1, deductible by the goods or services and the tax invoice receipt or at the tax bill contains tax amounts paid in advance. Services the place of supply shall be determined in accordance with this law, the fourth part of article 4.1, deductible input tax after this services or when this service is a payment in advance. "
Add to article 3.1 part as follows: "(31) about documents showing that the tax on this law, article 2, in the eighth paragraph of the services paid in the State budget in accordance with article 12 of this law shall be considered part of the 2.4 from the service provider received a tax invoice, customs declaration for import of the goods in question and the Declaration of the tax period.";
replace the seventh part number and the word "40 percent" with a number and the word "60 percent";
make part of this version 11.3: ' (113) in the taxable person before the tax year of the submission of the translation business in General proportion for the year and adjusted the amount of the input tax deductible and the amount of tax in the budget: 1) does not apply to the tenth in part, if it is used during the tax period the right to deduct input VAT in this article in accordance with the procedure laid down in paragraph 11.1;
2) applying this article the ninth and the tenth part of the procedure, if it is carried out during the year, taxable and non-taxable transactions or the taxable and non-taxable transactions and State executive functions, or taxable transactions and national executive function. ";
turn off the twelfth.
11. in article 10.1: Supplement to article 2.1 of the following parts:

"(21) the product supplier 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. ';
make the third paragraph as follows: "(3) the supplier of the goods or the provider of services, the application of the first and second subparagraphs, shall include the amount of tax owed for lost pēctaksācij in March or the first quarter of the year of the pēctaksācij Declaration, in addition to identifying the person from whom the meaning of this law is considered lost debt, debt value and the tax amount."
12. Article 11 shall be expressed by the following: ' article 11. Tax Declaration (1) If a taxable person's tax return 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 the taxable person's 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 tax declaration consists of a declaration for the tax period and the annex to the Declaration.
(5) the tax declaration is as follows: Annex 1) overview of input tax and the tax amount included 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) Declaration on the tax year;
6) annex on timber supplies and services in transactions with timber.
(6) the tax group in the fifth part of this article of the Declaration referred to in the annex, except the Declaration of tax year shall be submitted for each VAT group member individually.
(7) the tax declaration be submitted also to the State revenue service if the taxable person has not carried out during the tax period the taxable transactions.
(8) a taxable person who, within the time limit laid down in this article or not submitted tax returns, is not exempt from taxation in the State budget.
(9) the State revenue service may require the taxable person to submit a tax return in another, but not more than once during the tax period.
(10) the taxable person until May 1 of the following year shall be submitted to the State revenue service return for tax year if: 1) change in taxable and non-taxable transaction rate for tax year;
2) made any tax or deduction adjustment input tax in accordance with the requirements laid down in this law;
3) transactions carried out, related to payment instruments (currency) other money market instruments, derivative financial instruments and transferable securities to trade financial instruments market law (including currency futures).
(11) the taxable person carrying out the supply of goods on the territory of the European Union or of the other Member States, taxable persons in another Member State provides a taxable service, the place of supply of which shall be determined in accordance with article 4.1 of this law shall be submitted to the fourth national revenue tax return for each calendar month in the first or second subparagraph within the time limit.
(12) the Cabinet of Ministers on taxation period shall be submitted to the tax declaration and its annexes, as well as form fill-in and submit order. "
13. in article 12: make the first paragraph by the following: "(1) the tax is calculated for the tax period, the taxable person shall be paid into the State budget within 20 days after the end of the tax period.";
1.1, 1.2 and 1.3 off;
Supplement 1.6 subparagraph following the words "or services" with the words "except those services the place of supply shall be determined in accordance with this law, the fourth paragraph of article 4.1";
turn off 1.9 paragraph, the words "and receive the tax invoice";
Add to article 1.13 1.14, 1.15 to 1.16, 1.17, 1.18, 1.19, and part of the following wording: "(113) the taxable person to whom the tax period changes in accordance with article 9 of this law a part of duty 1.4 national budget for the fiscal quarter or semester in which a change in the tax period, contributions within 20 days after the tax quarterly or half-year end.
(114) for the services, the place of supply of which shall be determined in accordance with this law, the fourth part of article 4.1 and received from persons of another Member State or in the territory of the European Union non-registered persons who do not carry out economic activities in the hinterland, the tax shall be calculated and paid to the State budget: 1) the recipient of the service, if it is a person carrying on economic activities and the Services receives its own economic activity;
2) national revenue with value added tax-taxable person registered in the register of legal persons, who do not carry out economic activity.
(115) this article 1.14 subparagraph shall also apply to the State or local government institutions, if they received the services economic activity.
(116) in the case of a person who provides services domestically, where the place of supply shall be determined in accordance with this law, the fourth part of article 4.1, the hinterland is a permanent body that participates in the provision of services, the supplying of the services the State budget pays the person's permanent authority.
(117) Of this law, article 4.1, sixth and eighth paragraph of services the place of supply under this law is domestic and received from persons of another Member State or in the territory of the European Union non-registered 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 a taxable person.
(118) on the article 4.1 of this law, sixth and eighth paragraph of services the place of supply under this law is domestic, duty in the national budget pays the provider, if the service recipient is a non-taxable person.
(119) this law, in the fourth paragraph of article 4.1 of the services, the place of supply of which is another Member State, a third country or a third territory, the taxable person shall be the tax declaration of the tax period in which the service is provided to the recipient or the consideration for the service is received before the provision of the service. ";
Add to article 2.4 part as follows: "(24) where the import goods at the time of this law article 2, in the eighth paragraph of the actual value of the services is not known or by provider tax invoice receipt it is different from the service indicated in the customs declaration value, taxable person (the recipient of the imported goods) in addition to the estimated tax on the service received (the difference between the service provider tax invoice and customs declarations showing the value of the services) shall be calculated and paid to the State budget by submitting a tax return for the taxation period in which received this law, article 2 of the eighth said service and tax invoice. ';
turn off 9.1 paragraph, the words "and the fifth";
turn off the tenth and 10.1;
turn off the eleventh, and the twelfth 11.1;
Add to article 12.2, 12.3, 12.4 to 12.5, 12.6, 12.7, 12.8, 12.9, 12.10 and 12.11, part as follows: "(122) excess tax amount is calculated in the State budget for the payment of the amount of tax and VAT deductible difference.
(123) the State revenue service, the tax administration shall take steps, within 30 days after receipt of the tax return for the tax period, 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.
(124) if the taxable person has a value added tax or other tax debt, levies 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 payment and late payment of tax.
(125) if the taxable person upon this article 12.4 excess referred to tax amount is the excess of diversion still tax amount, it moves to the next tax period under this part the panta 12.3.
(126) the end of the tax year, the State revenue service this article 12.5 overpayment referred to in part repay the taxable person to the specified bank account within 30 days after receipt of the tax return for the year of pirmstaksācij the last tax period.

(127) the amount of tax overpaid, originating during the tax period, the State revenue service at the request of the taxable person shall reimburse the person specified bank account, subject to the time limit set out in part 12.3, if the implementation of any of the following conditions: 1) taxable persons with a 0% interest rate for taxable transactions and 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 taxable person by the tax 0% interest rate, 10 percent of the transactions or the subject of the business place which is domestic, the volume is at least 20 percent of the total taxable value of transactions;
3) excess tax amount exceeding 100 lats and is built up of fixed assets;
4) excess tax amount exceeds 1000 dollars and has created for goods purchased and services acquired to provide the business with wood;
5) the excess tax amount exceeds 15 000 lats.
(128) the person's removal from the State revenue service with value added tax-taxable person, the tax administration of the registry during the month the excess amount of tax shifting tax debt, other taxes, duties or other national down payment to cover the debt.
(129) the Person who is excluded from the State revenue service with value added tax-taxable person registry, 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.
(1210) If a person is excluded from the State revenue service with value added tax-taxable person registry, 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.
(1211), the State revenue service has the right to extend this article 12.3 of the term set out in part, if: 1) adopted a decision on the taxable person's 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 the taxable person) is to be adjusted pretax deduction of debts, lost — until the date when the correction was made;
3) person is 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. "
14. To supplement the law with 12.4 and 12.5 of the following article: "12.4 article. The taxable person's tax refund application in a different Member State (1) a 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, if the time period for which it is requesting repayment tax, this person: 1) has been registered with the State revenue service value added tax register of taxable persons;
2) has not been registered in the Member State with the value added tax-taxable person registry, which requires tax refund;
3) has not taken the Member State to which the requested tax refund, taxable transactions, which should register in the Member State with the value added tax register of taxable persons.
(2) the Cabinet of Ministers, subject to the conditions of the first subparagraph, provides: 1) the order in which the taxable person makes 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.
Article 12.5. Tax refund for taxable persons in another Member State (1) the taxable person of another Member State shall reimburse the tax paid on domestically purchased goods, services received and for the import of goods for taxable transactions in another Member State, if the time period for which you require to pay back tax, the person: 1) has been registered in another Member State with the value added tax register of taxable persons;
2) is not made in accordance with the regulatory enactments of the register of economic activities in the hinterland;
3) has not taken the domestic taxable transactions that would be required to register with the State revenue service value added tax register of taxable persons.
(2) the Cabinet of Ministers, subject to the conditions of the first subparagraph, provides: 1) in the order in which the State revenue service receives and examines the taxable person of another Member State in the application for the refund of the hinterland;
2) the order in which tax is reimbursed a taxable person of another Member State, and the tax reimbursement deadlines. "
15. Replace the third paragraph of article 13.1 number and the word "12 percent" with a number and the word "14 percent."
16. To supplement the law with article 8.3 as follows: "article 13.4. 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 to the value added tax for taxable persons who satisfy at least one of the following criteria: 1) in the previous tax year taxable value of transactions did not exceed 70 000 lats;
2) registering with the State revenue service value added tax-taxable person, the 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 have the right to apply to the taxable person to whom the previous tax year taxable value of transactions has reached or exceeded 70 000 lats and is a producer of agricultural products or agricultural service cooperative society, for the following agricultural product: delivery 1) live animals;
2) milk and dairy products;
3) birds ' eggs;
4) natural honey;
5) vegetables, root, Rhizome;
6) cereal products;
7) oil seeds and fruits, various grains, seeds and fruit.
(3) in the first and second taxable persons referred to 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.
(4) in the first and second subparagraphs, the taxable persons referred to in the input for the received goods and services for the provision of such transactions shall be entitled to deduct the tax period in which they are paid from other taxable persons specified in tax invoices received tax amounts.
(5) the second part of that taxable person in 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 invoicing.
(6) in the first and second part of that taxable person who wishes to apply 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 with value added tax register of taxable persons.
(7) in the first and second part of those taxable persons do not have the right to change this order before the next tax year.
(8) the 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 wish to apply, inform the State revenue service in until the tax year December 31. "
17. off 22, 23, 24 and 25 article.
18. in article 26: turn off fifth and sixth;
to supplement the article with the tenth, eleventh, twelfth and thirteenth part as follows: "(10) any person who carries out economic activity and provide the services, the place of supply of which shall be determined in accordance with this law, the fourth part of article 4.1, to any other person, the Member State carrying out an economic activity, or for the purposes of taxation in the other Member States identified legal person who does not carry out an economic activity, the provision of this service to register with the State revenue service with value added tax-taxable person before the provision of the service in the registry.
(11) any person who carries out economic activities and services, the place of supply of which shall be determined in accordance with this law, the fourth part of article 4.1, persons of another Member State or in the territory of the European Union non-registered persons who do not carry out economic activities in the hinterland, this services to register with the State revenue service with value added tax-taxable person before the service in the registry.

(12) If a person of another Member State domestic supply goods or services that are subject to tax, and in accordance with this law shall be responsible for payment of the tax to the State budget, before the transactions registered in the State revenue service with value added tax register of taxable persons regardless of the transaction value.
(13) If a foreign person the authority engages in that person's domestic supply of goods or provision of services in the inland, whereas before this business register of the State revenue service with value added tax taxable persons. "
19. in article 28: turn off third and fourth;
turn off the sixth, seventh and eighth;
express the ninth part 2 of the following paragraph: "2) project received under this law, in article 4.1 on the seventh, ninth, tenth and twelfth referred services."
20. off 31.
21. Replace article 32, first paragraph, the words and figures "in article 4 of this law the seventh" in paragraph 11 of part with the words and figures "article 4.1 of this law in the 12th paragraph of part 7".
22. Replace article 35 in the fifth part of the numbers and the words "article 12, 30 and part 1.1 article 31" with numbers and the words "article 12, 1.16, 1.17 1.14 part and 30".
23. the transitional provisions be supplemented with 63, 64, 65, 66, 67 and 68 as follows: "63. Excess tax amount that built up on the taxation period up to 30 June 2010, the taxable person shall reimburse the designated bank account within 30 days after receipt of a reasoned request and tax administration measures.
64. Amendment of article 12 of this law (with regard to supplement this article with 12.2, 12.3, 12.4, 12.5, 12.6, 12.7, 12.8, 12.9, 12.10 and 12.11) is attributable to the excess tax amount, which built up, starting with July 1, 2010.
65. Article 12.2 of this law, the first subparagraph is applicable to applications for the refund of value added, which were submitted to the 2009 December 31.
66. This law, 12.4 and 12.5, rules of article are applicable the refund application submitted, starting with January 1, 2010.
67. Article 8.3 of this law, sixth paragraph, shall enter into force on January 1, 2011.
68. the law On the application of article 13.4 in 2010, the taxable person of the State Revenue Service inform up to 30 June 2010 or when submitting the application for registration in the State revenue service with value added tax register of taxable persons. This procedure applies to the next tax period 2010. after informing the State revenue service or with the first taxation period after registration with the State revenue service value added tax taxable persons. "
24. Add to the informative reference to European Union directives with 8 and 9 point as follows: "8) Council on 12 February 2008, 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 territory of the country but established in another Member State;
9) 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. "
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 21