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, nr. 24) as follows: 1. Replace the entire text of the Act, the words "value added tax register" (fold) with the words "with the value added tax-taxable person register" (fold).
2. in article 1: Express 2 and 3 as follows: "2) supply of goods — a deal that gets as a property right to the transfer of the case to another person so that it can deal with things (property). For the supply of goods is also the property or part of the sale, as well as transactions carried out in accordance with the concluded lease purchase (leasing) agreements;
3) service: a transaction which does not supply the goods in paragraph 2 of this article, but there is: a) action that makes their economic activities, including activities of self-employed persons;
(b)) of intangible property (goodwill, and law) sales (referrals);
c) obligations to refrain from an action or action or to tolerate an act or action;
(d) rental);
e) real estate service to the owner after the works; ";
Express points 5 and 6 by the following: "5) pašpatēriņš — supply of goods or services by the operator, his family members, employees and other persons without compensation, if not with the value added tax-taxable economic activity of the person;
6) economic activity, any systematic action on remuneration paid by the employer does not pay or other remuneration to the worker, calculated from State social security payments and the individual income tax; "
to make 8, 9 and 10 of the following paragraph: "8) domestic: the customs territory of the Republic of Latvia, except with a specific customs law customs warehouses, duty free shops and trade free zones;
9) input: value added tax, the amount of value added tax-taxable person invoiced value added tax invoice for the purchased goods or services received its economic activity;
10) agent: a person who participates in the provision of services or the supply of goods without becoming owner of the goods, to pursue other interests in the provision of services or the supply of goods transactions and receive compensation only for intermediation services; ";
to express the point 20 as follows: "20) cooperatives, agricultural and fishery cooperative society, as well as apartment owners ' cooperative society;"
to supplement the article with 21 and 22 the following: "21) the purchase of the lease (leasing) for the supply of goods the transaction in which the lessor shall, on the basis of the conclusion of the lease purchase (leasing) agreement for a certain period of time specified in the contract and payment of the benefit in using a specific good (leasing object). Hire purchase (leasing) the expiry of the contract and the benefit of compliance with all the obligations laid down in the contract, the leasing object over the lessee's property;
22) leasing lending — a financial transaction in which the lessor shall, acting in accordance with the law of credit institutions, on the basis of the conclusion of the leasing contracts, leasing of credit issued to the borrower the loan amount for the purchase of leasing object while acquiring ownership rights to a specific good (leasing object) as lessee credit issued to security and keeping that right up to complete leasing lending the lessee's obligations. Lease contract upon the expiry of the credit and the benefit of the execution of all the obligations laid down in the contract, the leasing object over the lessee's property. "
3. Express article 2 by the following: ' article 2. With value added tax and the taxable transactions-taxable value (1) value added tax (hereinafter also-tax) subject: 1) all with this taxable value of transactions if the transactions conducted with the domestic value added tax-taxable persons (hereinafter taxable person also), if this law does not provide otherwise;
2) importation of goods irrespective of whether the goods are imported taxable person or any other person, if the goods are placed under a customs procedure which provides for Customs payments.
(2) the taxable transactions (transactions subject to the future) are: 1) the supply of goods, also pašpatēriņš;
2) the provision of services, also pašpatēriņš;
3) imports of goods.
(3) origin for personal consumption as the taxable transaction is applied this law, rules which govern the application of the tax for the supply of goods or provision of services, where this Act provides otherwise.
(4) supplies of goods and services in transactions of the taxable value of the goods supplied or the services provided by market value in money terms without value added tax.
(5) the value of the supply of goods also includes all additional charges for the supply of goods, insurance, packaging and transport, customs tax, environmental tax and excise tax, which is paid in accordance with the laws and regulations for the import of goods or production, excluding value added tax.
(6) in the case of bulk delivery is not calculated or taken, its value does not include the value of the supply of goods.
(7) the value of the service to be included in all the costs, as well as all taxes and other mandatory payments related to the delivery of the service, excluding value added tax.
(8) import of goods transactions the taxable value is the customs value of goods to be imported, as well as customs tax, environmental tax, excise tax, other taxes and fees, if required by specific laws and regulations, except for value added tax.
(9) Personal transactions the taxable value of the goods supplied or the cost of the services provided.
(10) the Exchange and clearing transactions the taxable value of the goods or services in the market value of the supply of goods or services at the moment.
(11) For the mediation the mediation service provided by the agent to a value that is taxable, considered as mediation.
(12) if the mediation agent, providing mediation services, participate in the delivery of goods or the provision of services, which are not subject to tax in accordance with article 6 of this law, the first paragraph, then the tax shall be applied also to the mediation.
(13) If a person, providing mediation services, receives full payment for the supply of goods or the provision of services and the statement in the name of the tax bill, that person is considered as goods supplier or service provider and the goods supplied or the services rendered are taxable, except as provided for in this article.
(14) if the taxable person representing the enterprise register of the Republic of Latvia does not register the foreign natural or legal persons, shall participate in the supply of goods or the provision of services, it is considered that this same person has supplied goods or provided services, and are subject to tax all domestic service provided or the value of the goods delivered.
(15) the Commission carried out a Trade Commission trade separately arranged in a retail store with a physical person owned second-hand goods or natural person own manufactured in non-food products, excluding trade in second-hand goods imported from foreign countries, with the tax sale is taxable brokerage (Commission) consideration of a Cabinet.
(16) providing cargo forwarding services, is liable to tax remuneration for the services of the expedition.
(17) if the building or structure is sold within one year after the renovation, reconstruction or restoration work, is liable to tax the difference between the building or construction and the sales value of these buildings or premises before the renovation, reconstruction or restoration work.
(18) the lease purchase (leasing) transactions of the taxable value is the market value of the object of leasing to the moment of conclusion of the contract, as well as all additional payments laid down in the Treaty. If the leasing object is not tax liable under this law, article 6, first subparagraph, shall be laid down in the contract for additional payment.
(19) the lease transactions the taxable value of all lease payments under the contract.
(20) where the customs law of domestic goods to the other processed or processed in the country, and then imported, the taxable value of the goods is determined under the Customs Act.
(21) the thirteenth paragraph of this article shall not apply to: 1) housing administrations, the House authorities, landlords and others who receive fees for utilities, together with value added tax and remitted in full their undertakings (companies) that provide public services. In such cases, the tax is the taxable value of cashier's services;

2) tourism (travel) firms and agencies that receive fees from tourists for tourist road signs of common values, which includes another person (including the hotel, transport and catering company), the value of the services provided, together with the value added tax, if these services are provided to taxable persons, and transfer fee received by the respective service providers. The tax is taxable in tourism (travel) company and the Agency's own services (including travel packages, promotional booklet issued);
3) persons providing shipping aģentēšan services as well as goods transport agents;
4) persons providing international road carriers of the Republic of Latvia (companies) the following services: (a)) presented in bulky and abnormal weight cargo carriage permits to foreign countries, b) draws up the visa road, c) distributes foreign fuel credit cards;
5) enterprises (companies) who perform the mediation services through: (a)) tickets regular passenger services, b) calling cards and mobile call prepaid cards, c) insurance policies.
(22) the budgetary bodies of State executive functions (including taxes, fees and fines collected) this Act does not apply to the rules. "
4. in article 3: a supplement to article 5.1, subparagraph by the following: "(51) If a natural or legal person and such person with a contract or bargain-related groups or their representatives within 12 months, only one made a taxable supply of goods or provide only one taxable service, the value of which reaches or exceeds 10 000 lats, or as a result of this transaction the total taxable value of transactions carried out in 12 months has reached or exceeded 10 000 LVL they have the right not to register in the State revenue service as taxable persons, if the transaction is not associated with the economic activities of the person. ";
to make the seventh subparagraph by the following: "(7) a Person shall be regarded as registered with the value added tax register of taxable persons, starting with the day when the taxable person has been issued a registration certificate.";
turn off the eighth part of the last sentence;
Add to article 8.1 part as follows: "(81) national revenue in the order of the Cabinet of Ministers has the right to exclude the person from the register of taxable persons of the past as a year of registration, if: 1) the place of company liquidation or reorganization;
2) taxable person within three months do not submit tax declarations. "
Add to article 8.2 part as follows: "(82) taxable persons shall be considered excluded from the register of taxable persons, starting with the day when the State revenue service has published the newspaper" Latvian journal "statement of taxable person cancellation of registration certificate.";
turn off the ninth;
make the eleventh subparagraph by the following: "(11) If the tenth part of this article, the person is not registered as a taxable person, the value added tax paid by the taxable person of providing the services concerned in the hinterland, or, failing that, of the services, if it is registered as a taxable person. '
5. in article 4: Supplement to the fourth subparagraph of paragraph 3 by the following: ' 3) with movable (tangible) things (property) related services (including evaluation, repair, maintenance), except in the case of lease. ";
express the sixth part as follows: "(6) the place of supply of Transport services is the place where transport takes place, within the domestic and abroad to the distances covered.";
to make the seventh part of paragraph 3 as follows: "3), legal (lawyers, notaries), accounting, auditing, consulting, translation, research, engineering, market research and management services, as well as the patent Board;";
adding to the seventh paragraph of point 8 and 9 by the following: ' 8) telecommunications services;
9) agent service. ";
Add to article 10 by the following: "(10) If a foreign person not registered gives the seventh paragraph of this article, the services, the tax paid in the budget, if the recipient is a taxable person. '
6. Put article 5 by the following: "article 5. (1) the tax rate tax rate of 18 percent down from the taxable value of the transaction, if the law does not provide otherwise.
(2) tax rate of 0 percent down to the supply of goods and services in accordance with article 7 of this law. "
7. in article 6: the first part of the expression (4) as follows: "4), training course of education and the enrolment document registration services provided by State and local educational authorities and state accredited private education institutions, as well as catering services, provided by the education authorities;"
make the first part of paragraph 12 the following: "12") and the funeral service in the Republic of Latvia registered religious organization of religious and ritual services; ";
make the first part of paragraph 17 the following: "17) financial transactions, including: a) lending (including leasing crediting) and loans of money and control, as well as services related to guarantees, guarantees and supervision (including debt collection), including the assignment of a claim, b) services related to deposits and other repayable funds linked, clear and non-cash payments, trust (the trust) operations , c) services related to the release of the means of payment and service, as well as trade with funds and other money market instruments, except means of payment which is delivered to or containing precious metals collection, d) investments in equity securities and, as well as services related to the release of securities, storage, disposal and management; "
make the first part of paragraph 20 by the following: "20) teaching and scientific literature, children's literature issued in Latvia and oriģinālliteratūr pirmizdevum of the Latvian language of work under the Ministry of education and Science approved lists, as well as printing services for the production of this literature (formation);";
make the first part of paragraph 22 as follows: "22) cooperatives services (excluding delivery) this cooperative society members: a) residential maintenance and management, (b)), agricultural and fishery products processing and marketing, as well as machinery, machinery and other tools in common use and maintenance;"
Add to the first part of paragraph 26 with the following content: "as well as postage stamps, envelopes with postage printed image and international reply coupons laws in accordance with the postal issue and enforce the non-profit organisation State joint stock company" Latvijas Pasts "or distributes other persons in accordance with the agreements concluded with the nonprofit organizations public joint stock company" Latvijas Pasts ";";
turn off the second part of paragraph 3;
turn off the fifth.
8. in article 7: turn off the first part of paragraph 2, the words "transport";
Add to the first paragraph of the introductory part of paragraph 4, before the words "supply of goods" with the words "the services rendered by the international transport, as well as";
make the first part of paragraph 6 by the following: "6) on parity basis — supplies of goods and services that the Cabinet of Ministers in the order given: (a)) of foreign diplomatic and consular representatives in the Republic of Latvia, the diplomatic and consular agents, administrative and technical staff, as well as their family members, (b)) the international agencies, their employees, who are in the territory of the Republic of Latvia enjoying diplomatic status;"
to supplement the first part of paragraph 8 by the following: ' 8) recycling services in the Republic of Latvia, the foreign person not registered gives the person who brought the goods into the Republic of Latvia in accordance with the customs law customs inward processing, received the permission of the Customs authorities of goods processing and exportation of the compensating products from the Republic of Latvia. "
to turn off the second part;
replace the fourth subparagraph, the number "100" with the number "50";
Add to article 4.1 part as follows: "(41) levied by foreign natural persons paid on accommodation services accommodation in hostels (hotels, moteļo, Guest House, tourist home, used for the kempingo and tourist hostels), if the accommodation values in excess of 50 lats, released company (the company) that, in accordance with the fourth paragraph of this article has received the license for the refund of value added tax for foreign natural persons. Arrangements for the refund of taxes, as well as the order in which the licensed company and guest accommodation in the headquarters of the mutual and settled with the State budget shall be determined by the Cabinet of Ministers. "
9. Article 10: make the first part of paragraph 1 by the following:

"1) from other taxable persons specified in tax invoices received tax amounts for the goods and services of his taxable transactions, as well as such foreign transactions, which would be taxable, if they are made domestically. These deductions may be made after the tax invoice tax amount specified in the payment or delivery of the goods in transactions by tax invoice and receipt of the goods; "
make the first part of paragraph 3 as follows: "3) calculated the amount of tax that the person liable to pay the tax period as a recipient of the service in accordance with the prescriptions of the same tax bill for his taxable transactions, as well as such foreign transactions, which would be taxable, if they are made domestically;";
to supplement the first part with (4) and (5) as follows: "4) Customs Declaration, but not pay value added tax on imported fixed assets the production technological process — in the order of the Cabinet of Ministers;
5) lease purchase (leasing) transactions-tax invoices received, issued the lease purchase (leasing) in the contract within the time limits specified for payment tax amounts for the received goods in your taxable transaction. ";
replace the fourth subparagraph in paragraph 1, the words "tax paid when purchasing your unused real estate, as well as purchasing goods and receive services for real estate, construction, reconstruction or restoration renovēšan for the" with the word "input";
turn off the fourth paragraph in paragraph 2, the words "for which the acquisition or construction of the tax paid as input tax deduction";
turn off the fifth;
Replace in the second sentence of the sixth paragraph, the words "according to the law" on enterprise income tax "" with the words "listed on the company's financial accounting";
off the seventh paragraph, the word "tasting";
turn off the eighth.
10. Article 11: Supplement to article 5.1, subparagraph by the following: "(51) at the same time with tax return taxable person shall submit a report to the State revenue service of pretax amounts included in the tax return for the relevant tax period. The report form is approved by the Cabinet of Ministers, filling order form — the State revenue service. ";
replace the number in the sixth paragraph and the words "April 1" with a number and the word "1 may".
11. in article 12: adding to article 2.1 and 2.2 of the part as follows: "(21) If taxable person Cabinet established imported asset production technological process, the tax may not pay, but specify the tax return as estimated tax if the person shall submit to the customs authority of the State revenue service territorial institution to issue a certificate that it is a taxable person, it does not have a value added tax, debt and the calculated tax amount is taken.
(22) for fixed assets imported by the taxable person in the technological process of production, not to create unfair competition in the country, the Ministry of Economic Affairs approved the list of goods that are produced in Latvia analogue or imported these goods manufacturers ' official representatives in Latvia. Importing that list included in fixed assets or their analogues, part 2.1 of this article do not apply. ";
turn off the fourth and fifth;
express the sixth part as follows: "(6) Transactions carried out as lease purchase (leasing), tax payable, together with the payments to be made for the purchase of the lease (leasing) within the time limits specified in the contract. If the purchase of the lease (lease) contract for this law, article 6 referred to in the first subparagraph of the supply of goods, but the contract conditions are not met and as a result, the leasing object remains the property of the lessor shall apply, as the lease transaction and applies to all purchases made above the rent (lease) payments. In this case, the outstanding tax amount for the law "About taxes and duties" as provided for in article 29 of the principal sum of money and delay the increase in money. "
off the seventh part.
12. To supplement the law with article 12.1, as follows: "article 12.1. The refund of value added tax for foreign legal entities — international automotive service provider (1) Republic of Latvia enterprise register unregistered foreign legal persons who carry out international road transport, tax paid on fuel purchased for their international traffic, shall be refunded by the parity principle, if account is taken of the conditions that the foreign legal person: 1) is not registered with the State revenue service value added tax register of taxable persons;
2) is registered as a value added tax-taxable person in your home country, the country where the person has registered their business;
3) not carried out in accordance with the regulatory enactments of the Republic of Latvia, the business register;
4) is registered as a taxable person in the country, which is applied to the value added tax (also identical or substantially similar tax).
(2) the Cabinet of Ministers, subject to the requirements of the first subparagraph: 1) determine the arrangements for the refund of taxes, and refundable tax minimum amount;
2) determines the State revenue service supporting documents and their submission deadlines;
3) confirms the application form for refund of the purchased fuel. "
13. Article 13: turn in the third paragraph, the word "taxable";
express the sixth part as follows: "(6) the tax rate applicable to 0 percent in tourism (travel) company for the same services provided to foreign tourists (persons whose normal place of residence is Latvia Republic)."
14. in article 13.1: make the second part of paragraph 1 by the following: "1) agricultural and fishery cooperative society;"
to complement the introductory part before the word "cooperative" with the words "the second paragraph of article 1." referred to.
15. Add to article 13.2 of the third paragraph as follows: "(3) the value added tax on services provided in dealings with the second part of this article mentioned in the wood, as well as for cutting the budget of the award paid to the recipient, if the service provider and the service recipient are registered to the State revenue service as a value added tax to taxable person. The types of services and shall lay down the procedure for applying the tax for the Cabinet of Ministers. "
16. Supplement article 14 with the seventh and eighth by the following: "(7) where an undertaking (company) that its performance was registered as a taxable person, the reorganisation results in a split or separated part of it and the new company (the company) within 30 days after their registration in enterprise register of the Republic of Latvia is registered in the State revenue service as a taxable person, a tax on separate property is not calculated.
(8) if the undertakings (companies) that its performance was registered as a taxable person, the reorganisation results in the joint or the company (company) — taxable persons — is added to the other company (a company) and the newly formed company (the company) take over United or connected companies (the companies ') rights and obligations, tax on the transferred property does not calculate. "
17. in article 15: to express the second subparagraph by the following: "(2) if the taxable value is hidden or if the tax return is reduced in the calculated tax amount in the budget, the applicable penalties in accordance with the law on taxes and fees". ";
Supplement to the third part of the second sentence as follows: "If that person made taxable supplies of timber, this person from the date on which it was to be registered in accordance with the procedure laid down in this Act, the penalties laid down 18 percent from the value of the delivered timber."
turn off the fifth;
to supplement the article with the sixth part as follows: "(6) If a taxable person who, when imported fixed assets, not paid tax in accordance with article 12 of this law 2.1 part, within one year from the date of the importation, lease or otherwise disposes of, it pays the fine laid down 18 percent from the customs declaration for imported fixed assets value. This provision is not applicable to those parties to whom the taxable asset lease or leasing business is operating. "
18. transitional provisions: replace paragraph 8, the number and the word "2001" with a number and the word "2002";
transitional provisions be supplemented with 10-19 points by the following: ' 10. If lease purchase (leasing) agreement in which leasing object corresponds to article 6 of this law referred to in the first subparagraph, the supply of goods is concluded until 1 January 2001, the tax is not calculated for payments under this contract must be made after 1 January 2001. If such lease purchase (leasing) agreement are not met and the leasing object remains the property of the lessor shall apply as hire tax transactions article 12 of this law in the sixth part.

11. The State revenue service until 2001 February 1 in the development of this law article 12, part 2.1 a certificate issuance and control arrangements and provide a certified statement issued by the separate accounts of the State revenue service territorial authorities and customs authorities.
12. The Cabinet of Ministers adopted a new law on the rules laid down in article 17 in respect of the law "on value added tax" rules. Until the entry into force, but no longer than up to 1 May 2001, apply to the Cabinet of Ministers on 19 May 1998, the Regulation No 187 "law" on value added tax "rules of procedure", in so far as they do not conflict with this Act.
13. the law "on value added tax" article 10 paragraph 4, first subparagraph, and article 12, part 2.1 and 2.2 shall enter into force on 1 April 2001. Until the above rules of law for the entry into force of article 6 is in effect the second subparagraph of paragraph 3, and the fifth part of the norm.
14. the law "on value added tax" 12.1 the provisions laid down in article, the Cabinet of Ministers issued by 2001 April 1.
15. the law "on value added tax" fourth part of article 3 is in force until 31 December 2001.
16. the law "on value added tax" 6 of the first paragraph of article 20 shall be in force until 31 December 2002.
17. the law "on value added tax" article 4.1 part 7 shall enter into force on 1 January 2002.
18. the law "on value added tax" in article 13, the sixth part is in force until 31 December 2002.
19. the law "on value added tax" 13.2, the third part of the article shall enter into force on 1 April 2001. "
The law shall enter into force on 1 January 2001.
The Parliament adopted the law on 23 November 2000.
State v. President Vaira Vīķe-Freiberga in Riga 2000 December 12