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, no. 2) the following amendments: 1. Supplement article 1 with 39 points by the following: "39) building land — the land where building or utilities or the construction meant road, street or utilities supply construction permit is issued. The land is considered low when building permits the execution of the issued after 31 December 2009. "
2. Supplement article 2 with 9.1 part as follows: "(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, the part is not registered 5.3 national revenue with 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 is calculated and paid in tax to the State budget of the trade and service values exceeding 10 000 lats. "
3. Article 3: turn off fifth, 5.1 and 5.2;
Add to article 5.3, 5.4 and 5.5 of the part as follows: "(53) the natural or legal person and such person with a contract or bargain-related groups or their representatives may not register with the State revenue service value added tax taxable persons in the register and not to pay tax to the State budget, if it made taxable supplies of goods and services, the total value of previous 12 months did not exceed 10 000 lats.
(54) the natural or legal person and such person with a contract or bargain-related groups or their representatives to the tax period following the 15th of the month, when this law is exceeded, article 5.3 of part 3 threshold: 10 000 LVL, the State revenue service lodged an application for registration with the State revenue service value added tax register of taxable persons.
(55) this article 5.3 referred to persons not included in the amount of the supplied fixed assets and intangible investment value if the person performing such delivery once in 12 months. "
4. Express 6 the first paragraph of article 23 of the following paragraph: "23) sale of real property, except real property used by the first sales and building land;".
5. in article 6.2: Supplement to article 5.1 point as follows: "51) teaching literature, as well as the costs for the supply of oriģinālliteratūr in accordance with the provisions of the Cabinet;"
Add to article 21, the following wording: "21) such wood and wood fuel deliveries to the population: a) branch, 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."
6. Supplement article 12 with 1.10 and 1.11 subparagraph by the following: "(110) in applying article 3 of this law 5.3 part, any natural or legal person and such person with a contract or bargain-related groups or their representatives who made taxable supplies of goods and services, the total value of the previous 12 months has exceeded 10 000 LVL, with the tax period, when this amount was exceeded , calculate and pay the State budget a tax on goods delivered and services provided in accordance with article 2 of this law 9.1.
(111) the application of this article 1.10 of this law and article 30 of the third, the person to the tax period following the 15th of the month shall be calculated and paid in tax to the State budget, by submitting a tax return for the tax period. "
7. Express article 26, first paragraph as follows: "(1) If a non-taxable legal persons or non-taxable natural persons carrying out economic activity, acquisitions of goods within the European Union the total amount of tax during the current calendar year exceed 7000 lats, so by then the tax period following the 15th of the month, when the threshold is exceeded, 7000 lats, national revenue submitted the application for registration of the State revenue service with value added tax taxable persons."
8. Article 30 of the Present third paragraph as follows: "(3) If a non-taxable legal persons or non-taxable natural persons carrying out economic activity, acquisitions of goods within the European Union the total value without tax has exceeded this law, article 26, first paragraph, the defined threshold, then this person article 12 of this law in accordance with the procedure laid down in paragraph 1.11 with the taxation period when the registration threshold is exceeded , up to its registration with the State revenue service value added tax calculated on taxable persons register and pay the State budget a tax on the purchase of goods on the territory of the Union of the value that exceeds 7000 lats. "
9. transitional provisions: the express 54 as follows: "54. Amendment of this law in relation to article 6, paragraph 6.2," a ") (exclusion shall enter into force on January 1, 2011. 2010 December 31, goods referred to in this paragraph applies to a tax rate of 10 percent. "
transitional provisions be supplemented with 59 and 58, 60 as follows: "58. This law article 5.1 in point 6.2 shall enter into force on august 1, 2009.
59. This law, article 21, paragraph 6.2, shall enter into force on august 1, 2009.
60. In respect of article 3 of this law, 5.1 and 5.2 of the fifth part of the shutdown, the first paragraph of article 26 and article 30 of the third part of the expression, as well as the new version of article 2, part 3, article 9.1 5.3, 5.4 and 5.5 of article 12 paragraph 1.10 and 1.11 subparagraph shall enter into force on 1 October 2009. "
The Parliament adopted the law of 16 June 2009.
President Valdis Zatlers in Riga V. 30 June 2009 Editorial Note: the law shall enter into force on 14 July 2009.