The Saeima has adopted and the President promulgated the following laws: the law on value added tax in the value added tax Act (Latvian journal, 2012, 2013, 197 No; 27, nr. 194) follows: 1. Article 1: expressions of paragraph 1 by the following: "1) building land — the land where building or utilities or the construction meant road, street or utilities supplied construction building permits issued after December 31, 2009. The site is not considered a building land, if a building permit is issued for the performance of the works: (a)) until December 31, 2009 and after 31 December 2009 is renewed or re-registered, b) after December 31, 2009, but has changed the land use purpose, which does not provide the building; "; make paragraph 10 by the following: ' 10) low-value gift — a product or service, which served free of charge and without taxes for one calendar year does not exceed Euro 14.23, except a product or service that is attributable to advertising or representation expenses; " make the following point 12: ' 12) unused real estate: a new building or construction) (also installed fixed equipment), or a portion thereof, if it is not used in the operation of adoption, and related ground unit or part of the land, (b) the new building or construction) (also installed fixed equipment), or a portion thereof, if used and sold for the first time during the year of acceptance into , and related ground unit or part of the land, building or structure), or a portion thereof, if it after the renovation, reconstruction or restoration work completed is not in use, and the land unit or part of the land, building or structure in d), or a portion thereof, if it after the renovation, reconstruction or restoration work is finished and the first sale within one year of the adoption service , and related ground unit or land units part e) unfinished construction object or its part — a building or structure, or portion thereof, if the building or structure is taken into operation, and related ground unit or part of the land, building or structure (f)), or a portion thereof, if the building or structure, reconstructs the Recon or restored, but it has not yet been accepted into , and related ground unit or land units; ". 2. Add to article 6 of the fourth subparagraph by the following: "(4) the first and the second part does not apply in the case of the registered taxable person applies this law article 100 in the second part of the input tax deduction limit." 3. in article 15: to make the first paragraph by the following: "(1) If a taxable supply of gas through the natural gas system situated within the territory of the European Union, or networks that are connected to this system, as well as the supply of electricity, heat or cooling energy, provided by heat or cooling energy networks, the place of the supply of goods is a taxable person's business activity is situated or the place where it is a permanent body or, if that person is not the operating seat or fixed establishment, the place of residence declared, but, if not, a permanent residence, if all the following conditions are satisfied: 1) taxable economic activity has gas, electricity, heat or cooling energy purchase and resale; 2) taxpayer's gas, electricity, heat or cooling energy consumption itself is negligible. " replace the second and third paragraph, the words "natural gas" with the word "gas". 4. Add to article 30 of the second paragraph of the introductory paragraph by the words "transport services" with the words "If this service provides registered taxable person or of a third country or third territory registered taxable person". 5. Supplement article 37 in the fourth and fifth by the following: "(4) If you sold real estate, consisting of a building or group of buildings, which is a cadastral object, and corresponding to unused real estate, then the tax is the taxable portion of the remuneration, calculated in proportion to the unused portion of the real property against all the real estate. (5) If a registered taxable person sells auction real estate, it's entitled, in determining the taxable value, taking into account the bailiff in accordance with article 40 of this law the status of real estate. These rights do not apply if the registered taxable transactions sold real estate no longer meets the bailiff not specified use of the real property or land parcel status. " 6. turn off the fifth article 43. 7. in article 49: to express the third subparagraph of paragraph 1 by the following: "1) supplier of goods within one day, the value of the goods supplied (without tax) is not less than € 35.57;"; adding to the fourth paragraph of paragraph 4 after the words "and give" with the words "stop and reverses". 8. Supplement article 52 with 3.1, 3.2, 3.3 and 3.4 in part as follows: "(31) the tax shall be applied to the delivery of the goods, for which the purchase or use of the registered taxable person has deducted the input VAT, not because they were intended for purposes other than taxable transactions (including luxury goods, goods registered taxable person, its staff or any other person and the private entertainment). (32) the tax shall be applied to services that are independent of a group of persons providing other members of this group if: 1) members of this group are people who constantly make transactions that are not subject to tax in accordance with the first subparagraph, or transactions that are not applicable to this law; 2) services required solely for the members of this group of non-taxable transaction or transactions to provide assurance that this Act does not apply; 3) value is the cost of the services; 4) service costs shall be borne by the members of that group according to their share of the total expenditure; 5) does not significantly affect the competing transactions or transactions to requesting operators (existing or potential) situation in the field of competition and thus does not create significant distortions of competition. (33) in order to apply this article 3.2 part is all the following conditions are fulfilled: 1) between independent persons to members of the group there is a written agreement for the provision of services within the Group; 2) independent party group members are domestic taxable persons, taxable person of another Member State or a third country or third territory the taxable person; 3) independent of a group of persons, who within a Group renders services to other team members, is domestic taxable person or a taxable person of another Member State; 4 independent person) If a member of the Group also carries out taxable transactions, it provides tracking, which argues that an independent group of persons services received are used for transactions which are exempt from tax under the first subparagraph of this article, or transactions that are not applicable to this law. (34) if the conditions mentioned in part 2.1, 3.2, part of this article shall also apply in cases where the independent group of people providing services to other members of this group, to repay part of the required joint publications, in applying the corrective factor of the market price in order to comply with the national laws and requirements regarding the transfer of the regulation in which the taxable person is established, which independent persons within the Group provides services to other members of this group. " 9. Express article 55 the first part as follows: "(1) a taxable person registered in the State revenue service value added tax register before it: 1) carried out taxable transactions; 2) receives such services domestically, where the place of supply shall be determined in accordance with article 19 of this law, the first paragraph; 3) to provide the services, the place of supply of which is, in accordance with article 19 of this law, the first paragraph is the other Member State and in respect of which it is responsible for payment of a recipient of services. " 10. the express 54. the third paragraph of article as follows: "(3) If a third country or third territory the taxable person carried out domestically at least one taxable transaction, the State revenue service value added tax register recorded one of the following persons: 1) in a third country or third territory the taxable person; 2) persons it domestically. " 11. Complementing article 73 the first part of paragraph 6, after the words "taxable in another Member State" by the words "and a third country or third territory the taxable person '. 12. off 84 in the second part of the article the word "fifth". 13. Express 85 the fourth paragraph of article 5 of the following paragraph: "5) that during the previous 12 months, the tax laws within the time limits provided informative declarations and State revenue service deadline provided additional information, necessary for national budget payable tax amounts or tax overpayment determination." 14. Turn off the article 86, first paragraph, second sentence. 15. Express article 91 the second subparagraph by the following: "(2) If a taxable person of another Member State, or a third country or third territory by a taxable person in the delivery of gas through the natural gas system situated within the territory of the European Union, or networks that are connected to this system, as well as the supply of electricity, heat or cooling energy, provided by heat or cooling energy networks, and according to this law, the provisions of article 15 of the place of the supply of goods is domestic, tax the State budget pays: 1) gas, electricity, heat or cooling energy recipient If it's a registered taxable person; 2) taxable in another Member State or a third country or third territory by a taxable person, if the gas, electricity, heat or cooling energy to the recipient is not a registered taxable person, or a person who is not the taxpayer. " 16. Article 92: replace the introductory phrase of the first subparagraph, the words "If the purchase of goods and services received are used to" with the words "If the goods purchased and services received"; to turn off the second paragraph, the introductory part, the words "used"; Replace paragraph 1 of the second paragraph, the words "third country or third territory the taxable person" with the words "third country or third territory"; Add to article 3.1 part as follows: "(31) a registered taxable person as input from the State budget the amounts of duty payable is entitled to deduct the amount of the tax specified in the invoice for water, heat, electricity, or the supply of gas or sewer or municipal waste disposal services: 1) that statement who provides building management, and acting as an intermediary between the actual these goods supplier or service provider and the recipient of the goods and services from these goods or recipient receives remuneration for goods and services and the tax that you paid in full the actual supplier of the goods or service provider; 2) indicated separately actual goods supplier or service provider name, the registration number of the State revenue service value added tax register, invoice date and number, the value of the goods or services and the amount of tax. '; to complement the seventh subparagraph after the word "transaction" with the words and the number "and this article 3.1" referred to in the Bill. 17. Add to the first paragraph of article 96, paragraph 2, after the words "for the tax period" with the words "or in proportion to the economic activities of the taxable transaction for services used for the proportion of the total amount of service received." 18. Article 98: Add to a fifth of the total, after the words "transaction value" with the words and the number "and it applied the law 117. the third paragraph of article"; to supplement the article with the ninth subparagraph by the following: "(9) in the second part of the deductible proportion referred to in the VAT calculation shall be determined each year in the form of interest, it rounded up to a figure not exceeding the next whole number." 19. Article 99: to complement the seventh subparagraph after the word "service" with the words "If this law is not otherwise specified"; Add to article 8.1 part as follows: "(81) real property where more than 99 percent use taxable transactions and which is in accordance with the laws and regulations are not enforceable and is required in respect of public service, need not be registered in the State revenue service under the seventh paragraph of this article, and not to report on the use of property in accordance with this article the ninth subparagraph."; the twelfth, expressed as follows: "(1) the total amount of duty tax amount: 1) indicated from another registered taxable person, the tax invoices received for the first paragraph of this article to the transactions; 2) calculated in accordance with this law and article 141.142; 3) in accordance with this law shall be calculated by a taxable person registered as the recipient of the goods or services; 4) calculated on the importation of goods. " 20. Article 100: Supplement to article 1.1 part as follows: "(11) the State budget due to the amount of tax as input tax is not deductible for tax in full amount for: 1) a lightweight passenger car purchases, rental and importation of which the number of seating positions, excluding the driver's seat, shall not exceed eight places and which exceed corporate income tax regulations governing the representative value of a passenger car; 2) costs associated with the parts referred to in paragraph 1, the maintenance of the car (including the cost of repair of such cars and fuel acquisition). "; Add to the second paragraph after the words "in which the number of seating positions, excluding the driver's seat, not more than eight seats in addition to the words" and the number "and that is not this article 1.1 parts car referred to in paragraph 1. '; make the third paragraph as follows: "(3) this article 1.1 and the second part does not extend to cases where: 1) registered taxable person acquires, leases or imports light passenger car the following taxable transactions: a) for the carriage of passengers for reward, including taxi services, b) passenger car rental services, c) car sales or purchase transactions, payment (d)) the provision of services , e) driving skills training, f) security services; 2) lightweight passenger car is operating the vehicle; 3) lightweight passenger car is used for an authorized car dealer demo cars; 4) lightweight passenger car used in taxable transactions. "; to supplement the article with the fourth paragraph as follows: "(4) in order to demonstrate compliance with the third part of this article 4 of the above condition, registered taxable person sorts through the pursuit of economic activities related a company records the journey of light vehicle tax and regulatory laws are declared by the Organization of light vehicle tax laws governing this lightweight passenger car vehicles and their drivers in the national register." 21. Article 102: turn off the ninth; to supplement the article with the thirteenth part as follows: "(13) input tax laid down in this article is not necessary and the adjustment is not required to submit a report on the use of real property (B) section, if a registered taxable person has purchased a piece of land with a view of buildings or the construction of buildings or the construction to demolish to build in its place a building or other structure taxable deals." 22. Article 103: put the name of the article as follows: "article 103. Pretax adjustment for investment company in the capital, as well as the company's transition and reorganization "; Add to article 2.1 part as follows: "(21) a taxable person not established in the State budget in repaying the input tax deducted part of the second part of this article in accordance with the procedure laid down, if it makes the contribution (including investing in an asset, other than real property) for the following companies in the capital of the newly founded company: 1) capital which is 30 days after registration at the Office of the commercial register with the State revenue service value added tax register; 2) acquiring company capital, which shall inform the State revenue service about changes to property investment and on the record of the institution, and the commercial property investment is intended to be used with taxable transactions. " 23. Supplement article 105 in the fifth after "lost" with the word "debt". 24. Add to article 106 of the fourth subparagraph by the following: "(4) in the case of loss of input tax deduction adjustment, if the value exceeds the loss in accordance with the corporate income tax and personal income tax regulations planned loss." 25. Make 109. the first paragraph by the following: "(1) the State revenue service, making tax administration measures, 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 tax payable 30 days: 1) article 118 of this law establishes the deadlines for the submission of tax returns; 2) tax return filing date, if the tax return is submitted by 118 of this law article, tax return filing deadline; 3) specified in the tax return filing date, if specified in the tax declaration submitted. " 26. Express article 110 paragraph by the following: "5) this law, the first subparagraph of article 109, the period prescribed in the supplementary information is required to be submitted within 15 days of receipt of the request and need the excess tax amounts for approval — until the day when the State revenue service will have taken a decision on the merits of the request. Following the decision of the State revenue service taken not later than 75 days after: (a) article 118 of this law) established in the tax return deadline, b) tax return filing date, if the tax return is submitted by 118 of this law article, tax return submission period, c) tax declaration is specified in days, if specified in the Declaration. " 27. Article 112: Supplement to article 1.1 part as follows: "(11) the State revenue service examined a third country or third territory registered taxable person's application, a decision on a third country or third territory registered taxable person, the tax amount specified in the application for refund, in whole or in part, or of the refusal to pay back tax and refunded the amount of approved tax refund time limit, which may not exceed the article 113 of this law in part 1.1."; make the second paragraph as follows: "(2) the Cabinet of Ministers, subject to the conditions of part 1 and 1.1, specifies: 1) the period for which you require to repay tax and refundable tax minimum amount; 2) order in which the State revenue service, decide on a third country or third territory registered taxable person, the tax amount specified in the application for refund, in whole or in part, or of the refusal to pay back taxes and a State revenue service tax refund in a third country or third territory registered taxable person, subject to the time limit set out in part 1.1; 3) State revenue service supporting documents and their submission deadlines; 4) sample form application for the refund; 5) cases when the State Revenue Service decides on refusal to repay to a third country or third territory registered taxable person, the tax amount specified in the application. " 28. Article 113: Supplement to article 1.1 part as follows: "(11) the State revenue service appearance of another Member State of the registered taxable person's application for a domestic tax, shall take a decision on the register of another Member State, the taxable person's application to the national tax rebate tax amounts reimbursed in whole or in part or for the refusal to reimburse the tax and refunded the reimbursement amount of approved tax no later than four months from the date of receipt of the application or no later than six months If additional information is required, or no later than eight months, if more information is requested again. "; make the second paragraph as follows: "(2) the Cabinet of Ministers, subject to the conditions of part 1 and 1.1, specifies: 1) the order in which the State revenue service receives and examines other registered taxable persons of the Member State of refund applications to the inland and the State Revenue Service decides on another Member State registered in the taxable tax rebate for specified domestic tax amounts reimbursed in whole or in part or for the refusal to reimburse the tax; 2) order in which the State revenue service refunded tax in another Member State registered taxable person, subject to the time limit set out in part 1.1; 3) cases in which the State revenue service shall decide on the refusal to reimburse the other Member State of the registered taxable person's application for the refund of tax amount specified domestically. " 29. in article 115: make the first paragraph by the following: "(1) the tax the tax period is one calendar month if you implement at least one of the following conditions: 1) registered taxable persons the taxable value of transactions pirmstaksācij year or tax year exceed 35 000 lats; 2) registered taxable person performs the supply of goods on the territory of the European Union, to which a 0% interest rate in accordance with article 43 of this law in the fourth; 3) registered taxable person performs the supply of goods on the territory of the European Union, through this law, in article 16, in the fourth paragraph that the supply of goods; 4) registered taxable person provides services to that location shall be determined in accordance with article 19 of this law, the first paragraph and where the place of supply is the other Member States. '; make the third paragraph as follows: "(3) taxation the tax period is the half of a calendar year to a registered taxable person carried out the taxable value of transactions pirmstaksācij the year does not exceed 10 000 LVL and who do not carry out transactions that are mentioned in the first paragraph of this article, 2, 3, or 4."; to make a fifth by the following: "(5) If a registered taxable person who, in accordance with the second or third tax period is one quarter or half of a calendar year, carries out transactions that are mentioned in the first paragraph of this article, 2, 3, or 4, or its taxation year, the taxable value of transactions exceeds 35 000 lats for this taxable person registered in the tax period is one calendar month and it is saved until the end of the tax year. " 30. off the eleventh part of article 118, the words "or the insolvency administrator". 31. Supplement article 119 of the sixth subparagraph by the following: "(6) a registered taxable person Declaration for the tax year the calculated tax payment up to the next taxation year may 1." 32. in article 123: adding to the second paragraph after the words "tax amount" with the words "when duty becomes chargeable"; to supplement the article with a fifth by the following: "(5) If goods under customs regime or customs procedure (other than release for free circulation) in accordance with the laws and regulations in the field of customs, the tax is calculated and paid into the State budget when the tax becomes chargeable, the customs debt. ' 33. Replace article 131 the third paragraph, the words "insolvency administrator" with the words "insolvency practitioner". 34. off article 144, second paragraph, the words, "in accordance with article 99 of this law". 35. in article 145: Add to the fifth subparagraph following the words ' tax on separate property "with the words" and with it obligations "; Add to sixth and seventh subparagraph following the words ' tax on the transferred assets "with the words" and with it obligations ". 36. the transitional provisions be supplemented with 15, 16 and 17 as follows: "15. Article 100 of this law a 1.1 part is attributable to the lightweight passenger car and its maintenance costs (including the cost of the car repair and fuel acquisition) that is purchased, leased or imported, starting with January 1, 2014. If this law article 100 subparagraph 1.1 light passenger cars purchased by 31 December 2013 in respect to its maintenance costs applicable provisions of this law, which is valid to 31 December 2013. 16. a registered taxable person who 2011, 2012 and 2013 in accordance with the law "on value added tax" in article 7.1 and article 100 of this law the second part not deducted in full the input VAT, is right about 2011 deduct the input tax deducted part of 2014 for 2012-2015, for 2013-2016, showing their current tax period tax declaration When a light passenger cars, respectively, 2012 2011 or 2013 was used in a taxable transaction. The fact that this car during the period was used in taxable transactions, the taxable person registered with that demonstrate: 1) was organized with the conduct of the economic activities related to corporate accounting, the journey of the light vehicle tax regulatory laws; 2) this car was declared head of the vehicles and their national registry pursuant to the corporate vehicle tax light regulatory laws. 17. a registered taxable person who carries out the 2013 financial investment (including investment in fixed asset, excluding real estate) in one of the article 103 of the companies referred to in 2.1 and on this investment pays off in 2013 State budget in the part of the input tax deducted is right 2014, respectively, in clarifying the specific tax period tax return. " The law shall enter into force on January 1, 2014. The Parliament adopted the law in 2013. on 6 November. The President a. Smith 2013 in Riga on November 27.