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/200328

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; in 2009, no 2, 15.) the amendments are as follows: 1. Article 1: to make point 7 by the following: ' 7) with the value added tax-taxable person (hereinafter taxable person): a natural or legal person or by a contract or bargain-related group of such persons or such representative of the group, carrying out economic activities and is registered with the State revenue service with value added tax register of taxable persons; the taxable person shall also be deemed of value added tax-taxable persons-group; "
Add to article 7.1 of the following paragraph: ' 71) of value added tax taxable persons (hereinafter VAT) — two or more legal entities which meet the conditions of this law created on the sales tax group for the formation of the mutual contract for inland and is registered with the State revenue service with value added tax taxable persons register; ";
to supplement the article with the following paragraph 40:40) the special tax regime for imports of the goods for domestic transactions from a third country or third territory to imported goods, the release for free circulation, the customs declaration to the calculated State budget due to the amount of value added tax-pay suspension up to its reporting the tax period corresponding to the value added tax return. "
2. in article 2: express the following in part 9.1: "(91) If any natural or legal person and such person with a contract or bargain-related groups or their representatives, in accordance with article 3 of this law 5.3 part not registered with the State revenue service value added tax-taxable person registered before this law, article 5.3 part threshold is exceeded, they, up to its registration with the State revenue service value added tax register of taxable persons of the tax calculation of the taxable value of transactions exceeding 10 000 lats. The calculated tax on the taxable transaction values exceeding 10 000 LVL, included in that value. ';
Express eighteenth as follows: "(18) taxable value shall not include interest payments, which the recipient of the goods or services pays the supplier of the goods or provider of the possibility for a specific time period to defer payment for the supply of goods or services.";
to supplement the article with the twenty-third, twenty-fourth and twenty-fifth by the following: ' (23) If in accordance with article 3 of the law on the part of the taxable person 2.1 is a VAT group, believes that one of the members of the VAT economic activities carried out and any sales tax group SALES TAX group for the supply of goods or services or goods or services considered as tax groups carry out the supply of goods or services , or of receipt of the goods or services.
(24) one of the members of the VAT on supplies of goods or services to another in the same VAT group norms of this law do not apply.
(25) If the deal between two of the same VAT group one uses your registration number with the State revenue service value added tax taxable persons register, and the other – the registration number of the other Member with the value added tax register of taxable persons, the tax applied this law in General. "
3. Article 3: make the first paragraph by the following: "(1) State revenue with value added tax taxable persons registered as a taxable person registered: 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) if the person of another Member State or in the territory of the European Union of a person not registered domestic carry out one or more taxable transactions — one of the following persons: (a)) other Member any person in the territory of the European Union or a non-registered person, (b) the authorized person) in the Republic of Latvia;
6) tax groups, indicating the State revenue service with the value added tax VAT taxable persons in the register of companies, the main group who commit VAT group submit tax returns and perform other obligations of taxable persons (hereinafter referred to as the main company). ";
adding to 1.1 part after the word "register" with the words "except for the sales tax group";
Add to article 2.1, 2.2, 2.3, 2.4 and 2.5 of part as follows: "(21) and the new VAT registrations for the team member joining the Group VAT terms are as follows: 1) SALES TAX group can only be a taxable person;
2) the maximum number of participants is not limited to the VAT group;
3) 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 for registration of the VAT group, there are 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, provided that the foreign trader, according to 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.
(22) the VAT group members in all dealings with persons who are not members of this VAT, apply your registration number with the State revenue service value added tax register of taxable persons. VAT registration number assigned to the group is only used for the sales tax group in the tax declaration and tax evasion.
(23) the State revenue service makes a decision to refuse registration of the Group national SALES TAX revenue with value added tax register of taxable persons, if the sales tax group does not meet the conditions of part 2.1.
(24) by adding to the existing sales tax group sales tax group of new players, the main company of the State revenue service submission, signed by the main company and VAT taxable person to be added to the group, while submitting an amended tax treaty group.
(25) the State Revenue Service decides to refuse new participant sales tax group, if the new member doesn't meet the conditions of paragraph 2.1. ";
to supplement the article with a 5.6 share the following: "(56) the natural or legal person and such person with a contract or bargain-related groups or their representatives may not be subject to this article, in part 5.4 one transaction that exceeded this article 5.3 part registration threshold in the 12 months is not expected to make any other taxable transactions, the total value of which exceeded 10 000 lats. In this case the person paid tax to the State budget of this law article 2, 9.1 and article 12 in accordance with the procedure laid down in paragraph 1.10 without registering with the State revenue service value added tax-taxable person in the register. ";
off the seventh;
Add to article 7.1, 7.2, 7.3, with 7.4 and 7.5 of this part: "(71) decision about the person other than a sales tax group, the State revenue service registrations with the value added tax to taxable person shall notify the registry of the State revenue service home page on the internet or by mail. A person's application for its registration in the State revenue service with value added tax taxable persons register indicates the way in which wants to get the State Revenue Service decision.
(72) where the decision on the person's registration in the State revenue service with value added tax register of taxable persons of the State revenue service announces its homepage on the internet, then a person, other than a sales tax group, considered by the State revenue service with value added tax register of taxable persons from the day following the notification of this decision.
(73) where the decision on the person's registration in the State revenue service with value added tax-taxable person in the register of the State revenue service notified by post, then a person, other than a sales tax group, considered by the State revenue service with value added tax register of taxable persons with the seventh day after the passing of this decision in the mail.
(74) the sales tax group is deemed to be registered with the State revenue service value added tax register of taxable persons with the next tax period the first date after the State revenue service made a decision.

(75) new members shall be deemed to add sales tax group with the next tax period the first date after the State revenue service took the decision. ";
to make an eighth of the following: "(8) a taxable person may submit an application to the State revenue service about its exclusion from the State revenue service with value added tax taxable persons register.";
Add to 8.1 part with paragraph 5 by the following: "5) VAT group does not meet the conditions of paragraph 2.1.";
turn off 8.2;
Add to article 8.5, 8.6, 8.7, 8.8, 8.9, 8.10, 8.11, 8.12 and 8.13 part as follows: "(85) the taxable person, with the exception of the VAT group, considered to be excluded from the State revenue service with value added tax taxable persons register with the seventh day after the decision on the exclusion from the taxable person national revenue with value added tax-taxable person registered mail is given. The decision on the exclusion from the taxable person national revenue with value added tax taxable persons registry shall not suspend the opposition or appeal it.
(86) the winding-up or reorganisation of the case, the taxable person shall be considered excluded from the State revenue service with value added tax taxable persons registry with completion of day or the date on which the taxable person ceases to exist as a result of the reorganization.
(87) the State revenue service information on a taxable person from the State revenue service with value added tax taxable persons registry shall publish on its website the internet within one business day after the decision on the exclusion from the taxable person national revenue with value added tax-taxable person registered mail, is given or if the taxable person is eliminated or reorganized after the register has been reported for the taxable person concerned, liquidation or reorganization.
(88) the sales tax group is considered excluded from the State revenue service with the value added tax to taxable persons registered with the next taxation period after the first date when the State revenue service has adopted a decision on the sales tax group banned from the State revenue service with value added tax register of taxable persons.
(89) the sales tax group may submit an application to the State revenue service about its exclusion from the State revenue service with the value added tax to taxable persons registered not earlier than 12 calendar months following its registration in the State revenue service with value added tax register of taxable persons, except when it can no longer meet the conditions of part 2.1. Participants may withdraw from the sales tax group not earlier than 12 calendar months after adding it to the sales tax group, except when it can no longer meet the conditions of part 2.1.
(810) To unsubscribe a member from the sales tax group, 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.
(811) If a member no longer meets the conditions of this article 2.1 of part of the main company submitted an application in accordance with paragraph 8.10 part of that Member's expulsion from the sales tax group within two months from the date on which the Member no longer meets the conditions of this article 2.1 of part.
(812) 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 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.
(813) SALES TAX group members 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 of the VAT group. "
4. Express 6 the first paragraph of article 26 as follows: "26) mail: a) the universal postal service, which according to the Post's law are reserved for special rights, b) postal payment marks issued and marketed in accordance with the laws of Mail;".
5. in article 10: to supplement the first part with the 2.1 point as follows: "21) under the special tax regime for imports of goods transactions calculated the amount of the tax on the imported goods domestically atbilstošimuit Declaration;"
to supplement the article with 1.8, 1.9, 1.10, 1.11, 1.12 and 1.13 subparagraph by the following: "(18) of goods and services SALES TAX Group acquires or receives the economic activity of persons who are not members of this group, the VAT regarded as received or purchased a sales tax group, tax, and presented on the goods and services tax invoices received shall be considered to be sales tax group input.
(19) if the sales tax group members carried out the taxable and non-taxable transactions, tax group in accordance with the procedure laid down in this article is to provide a separate or partially separate lists of goods and services used for the 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.
(110) 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 accounts in accordance with the procedure set out in part 1, the input 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.
(111) the tax on purchased goods and services received, transactions made between members of the group, VAT is deductible as input for this article or part specified in 1.9 1.10 in order, if the sales tax group for transactions made between direct or indirect use of those goods and services, shall be the taxable transaction.
(112) the VAT input tax deduction applicable group arrangements in accordance with the procedure defined in this article, taking into account all VAT transactions undertaken by the group members.
(113) the VAT group with its date of registration or the date of accession the new Member takes over the Elimination of the obligation, if the Member is under the ownership of this article, the fourth part 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 procedure. ";
Add to article 4.2 part as follows: "(42) 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."
6. To supplement the law with the 10.1 article as follows: "article 10.1. 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 taxable person shall have the right to the State budget in the amount of the tax cut on the lost shows the amount of the tax, if all the conditions listed in paragraph 1) for goods delivered or services rendered is invoiced or tax invoice in accordance with article 8 of this law;
2) debt has lost the last three tax years;
3) for transactions tax has been calculated and is included in 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 loss (editions) the taxable person accounts for 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) taxable person (cedējus) has referred his claim to another person;
8) taxable person can show 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 who are taxable persons or the supply of goods or services at the time were taxable person, information that the debt in question within the meaning of this law is considered lost.

(2) 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, the taxable person shall have the right to 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.
(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 March of tax returns, in addition to identifying the person from whom the meaning of this law is considered lost debt, debt value and the tax amount.
(4) the recipient of the goods or services which are taxable person, by 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.
(5) the recipient of the goods or services which is the subject of this article, the person referred to in the fourth subparagraph, the amount of tax paid to the State budget, presented in the tax return of the tax period.
(6) the consignee of the goods or services, which are excluded from the State revenue service with value added tax register of taxable persons, in the fourth paragraph of this article within the time limit specified in the State budget in repaying the 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.
(7) the State revenue service within 30 days referred to in the third subparagraph of the tax declaration shall inform the recipient of the goods or services which are taxable person or the supply of goods or services at the time of receipt of the taxable person and was not paid for goods delivered or services received on the State budget due to the increase of the amount of duty.
(8) If 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.
(9) 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. "
7. in article 11: to supplement the first sentence with the following: "tax group submitted a tax return for the tax period of 25 days after the end of the tax period.";
Add to article 5.2 part as follows: "(52) 5.1 this article tax groups referred to in the report submitted for each VAT group.";
adding to eighth after the word "branch" with the words "sales tax group";
to supplement the article with the ninth subparagraph by the following: "(9) of this article, a sales tax group in the eighth report submitted for each VAT group separately."
8. in article 12: to supplement the first sentence with the following: "tax sales tax group in the State budget for the tax period shall be 25 days after the end of the tax period.";
Add to article 1.12 part as follows: "(112) where the supply of goods or services between members of the sales tax group and a person who is excluded from the sales tax group, tax on advance payment made to the exclusion from the VAT group, applied as transaction, for which the advance payment has been made. Advance beneficiary pays a tax to the State budget within the taxation period in which the entry into force of the State revenue service's decision on the exclusion from the taxable person advance VAT group. ";
Add to the second sentence of the second paragraph with the words "with the exception of this law, article 6 of the sixth, seventh, eighth, ninth, tenth and eleventh in the cases referred to in part";
Express 2.1 part as follows: "(21) the calculated 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. ';
Express 2.3 part as follows: "(23) if the goods are imported from third countries, domestic or third territories, omitting the goods for free circulation, and 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 the import transactions, submit to the tax debt or provide tax debt with a cash deposit. Tax guarantee and cash deposit shall be determined according to the applicable laws and regulations and remove customs legislation. ";
Supplement 10.1 part after "taxable person" with the words "except for the sales tax group";
Add to article 10.2 part as follows: "(102) State revenue service overpaid tax amounts arising on the sales tax group, released the main business."
9. To supplement the law with article 12.3 of the following: ' article 12.3. The special tax treatment of goods, the application of the import transactions (1) release for free circulation of goods, the taxable person shall apply the special tax regime for the import of goods, if it is received by the State revenue service.
(2) the State revenue service, based on the application, the taxable person referred to in the first paragraph the authorisation is granted to a person who meets all of the following in the article the conditions listed: 1) it is registered in the 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 it does not have a tax liability of the previous tax period or its tax debts payable within five working days from the date of submission of the application;
4) its employees with authority to sign, not criminal offences in the economy;
5) State revenue service deadline provides informative declarations or additional information, necessary for national budget the amount of tax payable or tax overpayment determination.
(3) the taxable person is entitled to apply the special tax regime for the import to import the asset transactions referred to in the first subparagraph, provided that you comply with all the conditions referred to in article 1 imported into the taxable person) the asset is intended to be totally or partially use the taxable transactions for at least 12 calendar months from the date of importation of the fixed asset;
2) asset value (without tax) approach or exceed the 500 lats;
3) this person is liable the tax debt for the previous tax period.
(4) the application of the third paragraph of this article (1) of the fixed asset, the passenger car is also considered, if it enters the taxable person whose main business is driving skills training, taxi service, car rental service, car delivery or payment of the purchase transaction.
(5) If a taxable person of goods released for free circulation, the use by others of 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 the authorization referred to in the first subparagraph to the taxable person's name.
(6) the Cabinet of Ministers is determined in the first paragraph of the said authorization, suspension and cancellation conditions and arrangements, as well as the procedures for the submission and consideration of the application for authorization. "
10. Replace the seventh subparagraph of article 13.1, the words "the State revenue service territorial institution in which it is registered as a taxable person" with the words "State revenue".
11. Turn off the third paragraph of article 14, the words "at its registered office, but failing that, the declared place of residence".
12. Supplement article 26 of part 1.1 in the following wording: "(11) the non-taxable or non-taxable legal person natural person in carrying out economic activities, exempt from the application of the first paragraph of this article, if the acquisition of one of the goods in the territory of the European Union, with which the registration threshold exceeded 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 article 12 of this law in accordance with the procedure laid down in paragraph 1.10 without registering with the State revenue service value added tax taxable persons. "
13. Article 35: make the third paragraph as follows: "(3) If a taxable person, the importation of the goods for taxable transactions, apply the special tax regime for imports of the goods in transactions, but omitting the goods for free circulation, did not provide the amount of the corresponding tax period tax return, it pays a penalty of 10 percent of the tax declaration, tax amount not specified.";

turn off the fourth part;
to supplement the article with sixth and seventh paragraph as follows: "(6) the members of the sales tax group on the violations of this law jointly and severally responsible.
(7) 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 with the value added tax to taxable persons, the VAT register group members respond in solidarity. "
14. transitional provisions be supplemented with 61 and 62 by the following: "61. adjustment of input tax in accordance with this law, article 10.1 for taxable person is entitled to make for lost debts incurred from 1 January 2009.
62. This law 10.1 of the first paragraph of article 2 shall enter into force on January 1, 2012. "
15. Add to the informative reference to European Union directive to point 7 by the following: ' 7) Council of 5 May 2009. directive 2009/47/EC amending Directive 2006/112/EC as regards reduced rates of value added tax. "
The law shall enter into force on 1 December 2009.
The Parliament adopted the law of 22 October.
In place of the President of the parliamentary President G. Lot in Riga 2009 November 10 Editorial Note: the law shall enter into force by December 1, 2009.