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, 23 no) the following amendments : 1. Article 1: turn off the 14, 15 and 18;
Express 24 as follows: "24) a third territory: the territory of the Member States of the European Union which, in accordance with the Treaty establishing the European Community does not apply to article 299 of the Treaty establishing the European Community, as well as the following territories of the Member States of the European Union: (a)) in the Federal Republic of Germany: the island of Heligoland, the territory of buesingen, b) the Kingdom of Spain: Ceuta, Melilla and the Canary Islands, in the Republic of Italy), Livigno, Kampjon d ' Italia, Lugano Lake Italy's territorial waters , d) the French Republic, the Republic of France, overseas departments, e) the Hellenic Republic — Atos mountain; "
Express 27 the following: "27) another Member State-taxable person — a person who used a given transaction (use) the registration number of the other Member States of value added tax taxable persons register;";
Express 32 as follows: "32) the supply of goods on the territory of the European Union — the delivery of goods, if the goods from inland dispatched or transported to another Member State of the European Union and this dispatch or transport of goods provides the product supplier or consignee or third party suppliers of goods or consignee's name;";
express the following paragraph 34: "34) the purchase of goods on the territory of the European Union — the inland of the receipt of the goods from another Member State where the dispatch or transport of goods from another Member State to provide the supplier of goods or the recipient of the goods, or a third party product vendor or consignee's name;";
Express 37 as follows: "37) European Union person, not registered in a third country or third territory the registered person not registered as a taxable person in any of the Member States of the European Union."
2. in article 2: express the second subparagraph of paragraph 1 and 2 as follows: "1) the supply of goods for consideration, also pašpatēriņš;
2) for consideration of the provision of services, also pašpatēriņš; ";
replace the words "the twentieth part of the difference between the value of the goods prior to their export from the domestic and import after the domestic" with the words "processing or handling provided service value".
3. Article 3: make the first part of the introductory part of paragraph 5 by the following: "5) If a 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, recorded one of the following persons:";
turn off the sixth;
Supplement 8.3 subparagraph following the words ' estimated tax "with the words" and no later than 30 days from the date of exclusion ";
make a tenth as follows: "(10) if the European Union is not a registered person who does not have specific economic activities or place of business in the Republic of Latvia, of the domestically made one or more taxable transactions, it to in the first subparagraph must be duly registered in the State revenue service as taxable person shall calculate and pay tax in the budget, regardless of the value of taxable transactions. That provision does not apply to the territory of the European Union non-registered persons who provide domestic law article 4 of the seventh part of the services. ";
Supplement to the twelfth article as follows: "(12) If a person of another Member State or in the territory of the European Union of a person not registered inland customs warehouse or free zone is only carried out supplies of goods transactions in goods other than Community goods, as well as with the Community goods, which launched the export procedure, that person may not register with the State revenue service value added tax taxable persons."
4. Article 4: Add to the second part of paragraph 5 and 6 with the following: "5) If a 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 this product is used. ';
to make the fourth paragraph (1) of the following: "1) culture, art, education, science, sports, and other similar services, as well as organising events;"
adding to the seventh paragraph by paragraph 13 by the following: ' 13) provision of access to electricity and natural gas distribution systems, as well as transmission and distribution services and other directly related services. "
5. Put article 5 by the following: "article 5. (1) the tax rate tax rate of 18 percent determines the taxable transactions, unless this Act provides otherwise.
(2) tax rate of 0 percent determines the taxable transactions in accordance with this law, 7, 13, 28, 33 and 34.
(3) tax rate of 5 percent of the taxable transactions defined in accordance with article 6.2 of this law. "
6. Article 6: express the first part of paragraph 4 by the following: "4), training course of education and the enrolment document registration services provided by State and local educational authorities and state accredited private education institutions persons who acquire an accredited educational program, as well as catering services, provided by the education authorities. This exemption also applies to the education services provided by the education authorities of other countries ' educational institutions; "
make the first part of paragraph 9.1 following: ' 91) medical services and medical-related services that are necessary to ensure the provision of medical services, in accordance with the Cabinet of Ministers approved list; ";
make the first part of paragraph 28, by the following: "28) phonogram producers, and royalties for the author (composer, artist, literāt) fine art, as well as the performers received a reward;"
turn off the second part of paragraph 4.
7. in article 6.2: express the following in paragraph 2: ' 2) medical equipment and medical supplies (including component parts, spare parts and accessories) for deliveries in accordance with Cabinet of Ministers approved list; ";
make paragraph 5 by the following: "5) book and the Cartographic Edition supplies;"
Add to article 14 as follows: "14) domestic public transport services (passenger and luggage transport on city, State and coaches, as well as tram, trolejbuso and domestic trains)."
8. in article 7: make the first parts 2, 3 and 4 of the following paragraph: "2) services related to export of goods (including the export of goods for which the export procedure initiated in another Member State of the European Union), the imports and transit traffic and services free zone and customs warehouse directly related to goods imported into the territory of the European Union from third countries and third areas and are not released for free circulation (including transport , expeditions, storage of goods, loading, unloading, inspection and grading services);
3) services the place of supply under this Act is not domestic, except in article 6 of this law referred to in the first subparagraph;
4) ship fuelling and provisioning for the supply of the goods: a) vessels used for navigation on the high seas and carrying passengers for reward or used for the purpose of commercial or industrial operations, b) used for rescue or assistance at sea, c) warships, which are defined in subheading 89.01 A of the common customs tariff and leaving the country and bound for foreign ports or anchorages in other Member States of the European Union or in third countries or third territories; "
to supplement the first part with 4.2, 4.3, 4.4, 4.5, 4.6, 4.7, 4.8 and 4.9 points as follows: 42 ") of the first subparagraph of paragraph 4," a "and" b "referred to the delivery of the ship, (for release for free circulation), alteration, repair, maintenance, chartering and hiring, as well as these equipment incorporated or used therein for the supply, hiring, repair and maintenance;
43) the delivery of the aircraft (for release for free circulation), alteration, repair, maintenance, chartering and renting, used for air carriers operating for reward on international routes, as well as those on aircraft equipment incorporated or used therein for the supply, hiring, repair and maintenance;

44) supplies of goods and services associated with the first part of this article 4.2 above ship repair and equipment incorporated or used therein repair;
45) supplies of goods and services associated with the first part of this article 4.3 above and these aircraft on aircraft equipment incorporated or used therein repair;
46) of the first subparagraph of this article 4.3 above aircraft fuelling and provisioning for the supply of the goods;
47) other services not mentioned in the first paragraph of this article 4.2 points and provided to ensure that this article is the first part of a ship referred to in paragraph 4.2, or to the direct needs of cargo;
48) other services not mentioned in the first paragraph of this article 4.3 and provided to ensure the first part of this article 4.3 of the aircraft referred to in paragraph 1 or to the direct needs of cargo;
49) mediation services provided for the sale of tickets for the carriage of passengers, international routes by ship or aircraft ";
make the first part of paragraph 9 by the following: "9) trade duty-free shops for supplies of goods carried out by natural persons, leaving inland to third countries or third territories. ';
turn off the first part of paragraph 10;
make the first part of paragraph 11 as follows: ' 11) international passenger services, passenger services on the Member States of the European Union, if a passenger crosses the border of the Republic of Latvia by train, bus, plane or boat, as well as the transport of passenger luggage which the passenger has led her, and for the transport of the vehicle to which he travels; ";
to supplement the first part with the following paragraph 12: ' 12) electricity imports or imports of natural gas, natural gas is being delivered through a transmission or distribution system. ";
to make the fourth part of the second sentence as follows: "Cabinet of Ministers shall lay down the procedure for the issue of licences, the amount of State fee (rate) of the licence and the payment arrangements as well as the order in which the licensed person and shop settled with each other and with the public.";
to supplement the article with the sixth part as follows: "(6) If a taxable person has received the advance payment for the transaction, in accordance with this article are subject to tax at 0% interest rate, and if within six months from the date of receipt of advance item is not delivered or the service is not started, the advance payment is calculated on the duty rate applicable to this transaction the hinterland."
9. Article 8: express first, 1.1 and the second part as follows: "(1) the supply of goods has taken place when the goods are dispatched or the consideration for the supply of goods received before departure of the goods.
(11) the purchase of goods on the territory of the European Union, when the goods have been received. Acquisition of goods within the territory of the European Union will also be deemed to have occurred if the payment (fees) for a product made in advance.
(2) the provision of the service, if the service has been delivered to the Subscriber or the consideration for the service is received before the provision of the service. ";
Add to article 2.1 part as follows: "(21) service has taken place, if the service received or the consideration for the service in advance made.";
to make the fourth subparagraph by the following: "(4) the taxable person's tax bill under this article excerpt on any taxable supply of goods or services not later than 15 days from the date of the transaction, except as provided for in this article. The taxable person's tax bill for the supply of goods or the provision of services to non-taxable person in accordance with article 5.1 or the sixth part of the statement on request. ';
to supplement the article with a 4.4 share the following: "taxable persons (44) on the tax invoice for goods transport service in the territory of the European Union or of the goods transport services directly linked to the export of goods, shall be invoiced later than 15 days after the provision of the service, but not later than 90 days in the Cabinet.";
turn off the 5.1 parts in paragraph 4, the words "or other Member of value added tax taxable persons register";
Express 5.1 parts of section 7 the following: ' 7) the supply of goods or the provision of the service date, if different from the date of invoice or the date when it received the reward in advance, if this date is not known and is different from the billing date; ";
express the sixth paragraph 6 by the following: "6) tax billing date."
10. Express article 9 the fourth paragraph as follows: "(4) the tax period for the sugar beet supplied determined in accordance with the law the sugar industry."
11. Article 10: turn off the first part of the second sentence of paragraph 1;
Add to article 1.2 and 1.3 of the part as follows: "(12) the tax invoiced tax amounts for goods or services received after the goods or services of the deductible and the tax invoice receipt or at the tax bill contains tax amounts paid in advance.
(13) article 12 of this law referred to in the order of 1.8 paid tax deductible as pretax at the taxation period in which the sent item or provision of the service. ";
make the third paragraph as follows: "(3) the documents proving the payment of the tax on the importation of goods, a customs declaration or use laws and the documents accompanying the goods to another Customs Office to check that the value added tax is paid, and customs receipts for payments or bank or other authorities (post, Telegraph) the payment document certifying that duty has been paid.";
the twelfth, expressed as follows: "(1) the supply of goods or services included in the cost of tax amounts in accordance with this article shall not be deductible from the payable tax amount as input and which: 1) indicated in the tax on invoices received from other taxable persons;
2) paid to the State budget for the released for free circulation (imported) goods;
3) calculated on the purchase of goods or services received in the territory of the European Union, on the basis of the other Member State of the European Union issued the taxable person tax bill;
4) paid to the State budget in accordance with article 12 of this law 1.1. ";
Supplement to the sixteenth article of the following wording: "(16) If taxable person in a systematic and long-term basis provides goods or services at a price lower than the economically justifiable (eligible) price, taxable person later in the tax year before the year of submission of the Declaration made the conversion adjusts the amount of input tax deductible and paid tax in the budget of the difference between the acquisition of the goods or services received and the price or cost of delivery of the goods or the price of the service provided except where discounts have been applied. Methods of tax calculation to assess whether the delivered goods or provided services price is lower than the economically justified (eligible) the price shall be determined by the Cabinet of Ministers. "
12. in article 12: to complement the article, 1.6, 1.7, 1.8 and 1.9 in part as follows: "(16) tax on the goods supplied or the services provided in the State budget to pay for the tax period when it shipped or the service is provided and billed the tax invoice or received advances under the Bill.
(17) a tax on the purchase of goods on the territory of the European Union pays when receiving goods and receive a tax invoice or paid in advance in accordance with the invoice, but not later than the 15th day following the tax period, when the acquisition of goods has taken place on the territory of the European Union.
(18) the duty, calculated on the payment of advances in accordance with article 7 of this law in the sixth, including a six-month period (from the date of receipt of the advance payment) the monthly tax return.
(19) the tax charge for services received during the tax period, the tax service and received an invoice or pay for services performed in advance. ";
turn off the eighth and ninth;
Add to article 9.1 of the part as follows: "(91) if other Member States of the European Union in accordance with article 26 of this law the procedure referred to in the fifth subparagraph, or within the territory of the European Union is not registered in accordance with article 3 of this law the tenth is not registered with the State revenue service value added tax-taxable person, the tax on the purchase of goods on the territory of the European Union and for services received is calculated and paid goods or services (the taxable person) by submitting a tax return for the tax period, when the product or service received. "
13. off 12.2 in the first and in the second paragraph, the words "which is not registered in the enterprise register of the Republic of Latvia".
14. Article 18: Add to the article with the second, third and fourth subparagraph by the following: "(2) For the purchase of goods on the territory of the European Union do not consider the receipt of goods in customs warehouses or in free zones, which in another Member State of the European Union launched the export procedure.

(3) the goods do not consider other Member State of the European Union of the taxable person the consignment of goods to the Republic of Latvia for a period which may not be longer than 24 months. This provision shall not apply if the person brought the domestic goods for processing these goods, processing or repair for a period of not more than 24 months, and after that they do not receive services exported to the country from which the goods were imported.
(4) On the delivery of goods to a taxable person not considered sending the goods to another Member State of the European Union for a period which may not be longer than 24 months. In this case, the taxable person must provide a detailed accounting of such goods to the tax authorities can track the movement of the goods in question. ';
believe the current text of article about the first part.
15. Article 19: make the first paragraph by the following: "(1) If the goods are dispatched or transported from one EU Member State to another Member State of the European Union, the place of the supply of goods is the Member State of the European Union, which begins in the dispatch or transport of the goods. ';
to turn off the second and fourth.
16. Supplement article 20 with the second part as follows: "(2) the acquisition of a new vehicle is a European Union Member State in which the vehicle is registered."
17. Supplement article 22 with the fourth paragraph as follows: "(4) the transport service in the territory of the European Union, the place of supply of goods is domestic, transport service in the territory of the European Union gives to another taxable person for taxable person no matter who started to transport goods."
18. Turn article 23, the words "not handling or storage of the goods in the Member State".
19. To supplement article 26 of the ninth subparagraph by the following: "(9) persons having their registered office in the Republic of Latvia and receiving foreign financial assistance from European Union funds, before the pirmsstrukturāl project carried out within the framework of acquisitions of goods within the territory of the European Union and prior to the receipt of services from other Member States of the taxable persons registered with the State revenue service with value added tax-taxable person in the register for a period up to the end of the project."
20. Supplement article 28 to the ninth subparagraph by the following: "(9) persons registered with the State revenue service value added tax-taxable person registered under this law, in article 26, the ninth part, 0% interest rate applies: 1) project carried out in the framework of acquisitions of goods within the territory of the European Union;
2) project received this law under article 4 of the fourth paragraph in point 2 and 3, as well as the sixth and seventh referred services. "
21. Article 30: to supplement the first part with the following sentence: "this provision applies also to those individuals who receive elektroeneģij and using natural gas distribution system, from another taxable person. ';
replace the first and third paragraph, the words "fourth part" with the words "third paragraph";
to supplement the article with a fifth by the following: "(5) If in the Republic of Latvia to receive goods from another Member State of the European Union the non-taxable person, a tax on the purchase of the goods do not need to calculate and do not pay the budget."
22. Make article 31 the second subparagraph by the following: "(2) If a taxable person receives this law, article 4 of the fourth paragraph in point 2 and 3, in the seventh paragraph and article 24 of the services referred to in the first paragraph, the tax paid in the budget of the recipient of the service."
23. Replace article 33, first paragraph, the words "fourth part" with the words "third paragraph".
24. Article 34: to supplement the first sentence with the following: "non-taxable person, the tax paid to the State budget before the registration of the vehicle. ';
make the second paragraph as follows: "(2) If the non-taxable person acquires a new vehicle from another person of a Member State of the European Union, it until the next calendar month inform the 15th date of the State revenue service, submit a statement of new vehicle purchase and payment of the tax identity document copy."
25. Article 35: Supplement to article 2.1 part as follows: "(21) If a taxable person during the tax period the amount of tax payable computed and included with the tax return for the period of pēctaksācij or subsequent periods of pēctaksācij, the amount of the tax for the period of delay shall be calculated on the principal sum of money and delay the increase of money in accordance with the law on taxes and fees". ";
to make the seventh subparagraph by the following: "(7) the non-taxable or non-taxable legal person natural person in carrying out economic activities, pay the State budget in the amount of unpaid tax and fines in accordance with the law on taxes and duties" if it: 1) has not paid the tax for services received in accordance with article 12 of this law, 1.2;
2) is not registered with the State revenue service value added tax register of taxable persons, after acquisitions of goods within the European Union has achieved in article 26 of this law defined threshold. ";
to supplement the article with the eighth and the ninth subparagraph by the following: "(8) the non-taxable or non-taxable legal person natural person in charge of the State budget in the amount of unpaid tax and fines in accordance with the law on taxes and duties" when it has not paid tax on the purchase of a new vehicle in accordance with article 34 of this law the second part.
(9) If a taxable person is not calculated by and not paid the tax to the State budget in accordance with this law, article 30 and 31, it pays a penalty of 10 percent of the unpaid tax amount. "
26. the transitional provisions be supplemented with 38, 39, 40, 41, 42, 43 and 44, the following wording: "38. Taxable person is included in the enterprise register of the Republic of Latvia is prepared and the newspaper" Latvian journal "published in the list of persons, which until 31 December 2004 in accordance with the entry into force of the commercial law article 19 does not apply for the first part of the recording of the commercial register and the winding-up decision is taken shall be considered excluded from the register of taxable persons, starting with the day when that list is published.
39. The supply of goods, the goods in the territory of the European Union and the provision of services during the period from 1 May 2004 to 31 December 2004 shall also be deemed to have occurred in the following cases: (a) the goods are shipped and invoiced) in the tax invoice or goods received and b) receive a tax invoice, or c) service delivered and invoiced tax invoice, or (d) the payment made in advance), or e) remuneration received in advance.
40. For the transitional provisions referred to in paragraph 39 of the transactions subject to the budget or the deductible to be paid as input tax in the tax period, when the goods are delivered and invoiced tax bill, the service is provided and billed the tax invoice or received the advance, receive goods and receive the tax invoice, received the service and receive a tax invoice or make payment in advance. However, if the taxable person during this period, the tax is calculated by the or input when atskaitījus joined one of these conditions (in terms of time — the first), the adjustment of the tax return does not need to be conducted.
41. this law, article 6, first paragraph 9.1 above the Cabinet list approved by the date of entry into force, but not later than 1 May 2005, are applicable to the Cabinet of Ministers of 27 April 2004, Regulation No 442 of the "rules for medical services that are not subject to value added tax."
42. To article 6.2 of the Act referred to in paragraph 2, the Cabinet approved the list of the date of entry into force, but not later than 1 May 2005, are applicable to the Cabinet June 21, 2004 No. 550 of the rules "rules for medical devices and medical goods delivery apply value added tax 5 percent."
43. Amendment of article 7 of this law in the fourth paragraph, shall enter into force on 1 September 2005.
44. The Cabinet of Ministers until July 1, 2005, does article 10 of this law the sixteenth part of the provisions laid down. "
The law shall enter into force on 1 January 2005.
The Parliament adopted the law of 20 December 2004.
State v. President Vaira Vīķe-Freiberga in Riga 2004 December 24 editorial Note: the law shall enter into force by 1 January 2005.