Payment Of Taxes And Other Logging Equipment For Electronic Devices And Procedures For Using

Original Language Title: Nodokļu un citu maksājumu reģistrēšanas elektronisko ierīču un iekārtu lietošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/156703

Updated 11.05.2007, Latvian journal Nr. 76 (3652) Cabinet of Ministers Regulations No 282 Riga, 2 May 2007 (pr. No 26 19) tax and registration of electronic devices and equipment in working order issued in accordance with the law "About taxes and duties" in article 28.1, the fifth part i. General questions 1. determines: 1.1. tax and registration of electronic devices and equipment;
1.2. payment of taxes and other logging equipment, electronic devices and users;
1.3. evidence of business types and properties;
1.4. payment of taxes and other logging equipment, electronic devices and users and operating services;
1.5. procedures for electronic devices and equipment, their users and the operating departments in the State revenue service to be registered in the single database (registry) (State revenue service database is the single tax information system, and its curator is the State revenue service);
1.6. payment of taxes and other logging equipment and electronic devices, user and service-service monitoring and control procedures.
2. in order to ensure the payment of taxes and other registration transactions received payment in cash, payment cards or other proof of payment (cheques, gift cards, vouchers, receipts and the like that is made in the settlement of the transaction) taxpayers register, using tax and other payment registration electronic devices and equipment, cash registers, cash register systems, specialized equipment and facilities.
II. General obligations of the user 3. Cash register, cash system, a specialized device or user (hereinafter referred to as user) is a taxable person who carries out an economic activity, and its tax and other payment for registration use the cash register, system, device or equipment specialist.
4. the duties and other charges for registration use only cash register systems, specialized equipment or equipment which: 4.1 comply with laws on tax and registration of electronic devices and equipment technical requirements;
4.2. registered in the State revenue service territorial institution or State revenue service's large taxpayer (hereinafter referred to as the State revenue service territorial institution) to a user name;
4.3. sealed with a numbered and State revenue service territorial institution purchased special mandatory seals (seals).
5. the user supports the economic activity structure corresponding to the cash register, cash register systems, specialized equipment or equipment purchase and use tax and other charges for registration in each place of the standing operation (unit) or outside of the permanent place of business (business unit).
6. Accepting payments in foreign currency, using cash register, cash register system, specialized device or machine that performs the conversion calculation.
7. Portable cash registers with electronic journal use: 7.1. passenger vehicles (except taxi), selling tickets (including luggage tickets) and the subscription of the document (except airfare), as well as selling goods and providing services to the passengers;
7.2. parking beyond the regular site (unit).
8. the user before the cash register, cash register system, specialized devices and start-up of the equipment use and registration of the State revenue service territorial institution enters into a written agreement with these rules registered operating services (hereinafter referred to as the operating service) for the cash register, cash register system, specialized equipment or equipment for sealing, programming, installation, repair and maintenance (service).
9. If the user has stopped or is not extended a contract with operating services and conclude a new contract with other services operating on the cash register, cash register system, specialized equipment or equipment service, within 10 days of their writing to the State revenue service territorial institution, in which the cash register, cash register system, a specialized device or installation.
10. the user closed a contract with the person who performs the duties of Treasurer, and writing down its obligations, as well as provide cashier operator training to work with the cash register, cash register system, specialized equipment or equipment model (modification).
11. the user shall ensure that cash register system, a specialized device or equipment before the start of its use are programmed according to the properties defined in the laws on tax and registration of electronic devices and equipment technical requirements and shall control financial report at the time of examination (hereinafter referred to as the X report), days (period) financial report (hereinafter referred to as the Z report) and a cashier's check. Passenger vehicles (except taxi) used portable cash registers with electronic journal may not assign the right to settle the amount of money and received the right to settle the issued cash amount (balance).
12. The system provides to the user before the system's use for the system's launch of the device or equipment that contains the central control unit is affixed a sticker with the State revenue service territorial institution receive an indelible identification code assigned by the manufacturer and the fiscal memory block identification number or service number assigned, if the fiscal memory block identification number is not assigned by the manufacturer.
13. The user is prohibited to change the cash register, cash register system, specialized equipment or equipment design and program.
14. User taxes and other charges recorded in the cash register system, a specialized device or equipment that is switched off in training mode.
15. The user is prohibited to use the cash register, cash register system, specialized device or equipment if: 15.1 does not support the corrupt logging business in accordance with these rules and regulations for the payment of taxes and other logging equipment, electronic devices and technical requirements or it is disconnected Strip;

15.2. it is not sealed or seals are damaged (for example, the seal is divided into parts, not a visible seal series and number, inaccurate picture of the holographic), or there is the possibility to intervene in the cash register, cash register systems, specialized equipment or equipment design, without damaging the seals;
15.3. no concluded, extended or contracted with operating staff;
15.4. it has changed the program (program properties according to the legislation on payment of taxes and other logging equipment, electronic devices and technical requirements) and it has not made a mark in the technical passport.
16. The user is prohibited to serve its existing use that cash register systems, devices or specialized equipment, remove or damage the seals of the operating staff. The user shall ensure that such activities do not make the person with whom there is no contract of service.
17. the user shall submit the technical passport of the operating Department required entry. The user is prohibited to conduct the technical passport records, sealing the site descriptions, operating services in legislation, drawn up by the program will be printed, except subscriptions (including date, the responsible person's name) for the welcome with the service records and grades.
18. On the cash register, cash system, a specialized device or equipment and assisting staff of the seal or seals damage not being the user shall immediately notify the Service Department, with whom a contract for service. Notification date and time recorded in the cash register, cash register system, specialized electronic devices or equipment in the journal.
19. the user provides: 19.1. the timely replacement of autonomous energy sources that are necessary to keep the cash registers, cash system, a specialized device or equipment not removable electronic memory. If the cash register, cash register system, specialized equipment is operated or autonomous source of energy, to the times charged;
19.2. to timely change to the cash register (with fiscal memory block) and the system of fiscal memory missing blocks. Filled in and replaced the fiscal memory block to be kept for five years;
19.3. the cash register, cash register system, specialized equipment or money box and extra cash box (if any) of the current total amount of compliance report for the specified cash amount X review at the time of printing;
19.4. the exchange of money in the cash register or registration of the system prescribed by the user;
19.5. received another payment certificate (gift cards, cheques, vouchers and similar assurances that the settlement of the transaction being carried out) and the storage of cash register systems, and specialized devices or equipment to use in place of the day (period) during the user defined order;
12.2. the inkasēšan – cash withdrawal, the amount of money withdrawn the registration of the cash register, cash register system or specialized devices or equipment for the reading of the meter and the money in the bank deposit or transfer to the inkasator-user.
20. additional cash box installation the user will coordinate with the State revenue service territorial institution, in which the cash register or cash register system, and State revenue service territorial institution in question the cash register or the system's technical passport entry for extra cash boxes installation.
21. If the portable cash registers with electronic journal in design is not included in the cash box, the user provides all the cash register money being established in a separate cash box, located at the cash register at the place of use.
III. User's cash register, cash register system, specialized logging device or equipment, the State revenue service in a single database (registry) 22. prior to the cash register, cash register system, specialized devices or equipment to use in the start up of duties and other charges for registration the user shall register the State revenue service territorial institution for inclusion in State revenue in a single database (the registry).
23. To register, cash register systems, specialized equipment or device or resume its use, the user of the State revenue service territorial institution is made in accordance with this provision, 84.3.28.1, 85.1 and 85.3. (a). Design a cash register system, device or equipment, specialized technical passport for the performance of registration records or resumption of the use and presentation of the contract with the operating staff of the cash register, cash system, a specialized device or installation service.
24. the registration of the State revenue service territorial institution taxi meter, in addition to these terms the user referred to in paragraph 23 of the document presented to the Latvian National Metrology center mark made the technical passport for verification of the meter.
25. If the user organized by the cash register, cash register system, specialized equipment or installation in any other place of the standing operation (unit), it is 10 days after the cash register, cash register system, specialized equipment or transfer in writing the new cash registers, cash system, a specialized device or equipment installation address of the State revenue service territorial institution to which the cash register, cash register system or a specialized device or installation.
26. Following the adoption of the decision on the cash register, cash register systems, specialized equipment or equipment usage termination of duties and other charges for the recording of user: 26.1.  10 days called these provisions on operating service activities referred to in paragraph 104;
26.2.15 days submit to the State revenue service territorial institution in which that cash register system, a specialized device or equipment registered, a written application for that cash register systems, specialized equipment or facilities from the State revenue service single database (registry) and technical passport accordingly.
27. Following the adoption of the decision on the cash register, cash register systems, specialized devices or equipment of the use of the user:

27.1.10 days called the autonomous operating power source for charging, to ensure that the electronic record of the information in memory, and that rule 100. the records referred to in point and the record of the use of for the performance of the technical passport;
27.2.15 days written notice to the State revenue service territorial institution to which the cash register, cash register system, a specialized device or installation.
IV. Cash register, cash register system, specialized devices and equipment 28. User documentation provided to the cash register (also mobile cash register that is not intended for use in a permanent place of business (unit) for the sale of alcoholic beverages or tobacco products) systems and specialized equipment or use of the site (for specialized device or equipment that is installed in a permanent place of business (unit), as well as portable cash register not intended for use in a permanent place of business (unit) – registered address) would be available in the following documents: 28.1. technical passport (along with design and place sealing descriptions), which provides a place to specify the following property: 28.1.1. technical passport issued in the name of the service, the taxpayer's registration number and registered office;
28.1.2. the title of the document (technical passport), the number and date of issue;
28.1.3. the cash register, cash register system, specialized equipment or equipment make, model (modification), chassis number (System identification);
28.1.4. cash register, cash register system, specialized equipment or equipment not removable electronic memory or total memory amount (for example, Setup and use at the time of termination, before repairs);
28.1.5. user name (physical person – name and surname) and fiscal code;
28.1.6. cash register, cash register system, specialized equipment or equipment installation site address (where the cash register intended for use outside of the user's permanent place of business (unit), the legal address and the mention of the fact that the use of a cash register will take place outside the user's permanent place of business);
28.1.7. information about the fiscal memory block installation, replacement, replace the fiscal memory block without the electronic memory total, fiscal memory block number;
28.1.8. information concerning the service calls, service date, description, not the electronic memory or total memory amount, as well as the design of the document name, date and number (if the design);
28.1.9. the cash registers, cash systems, specialized equipment and facilities and the removed seals placed on sequences and numbers that systems also sealing location description – number and date;
28.1.10. cash register, cash register system, specialized equipment or equipment usage termination date;
28.1.11. on the cash register, cash register system, specialized equipment or equipment installation or servicing of the service name, person in charge name and signature;
28.1.12. the person in charge of the user position, name, surname and signature (date of signature), which met with the persons responsible for operating the service entries made in the technical passport;
28.1.13. the date when the cash register, cash register system, a specialized device or equipment registered, use of the resume and it excluded from the State revenue service single database (registry), the State revenue service territorial institution name, official position, name, surname and signature;
28.1.14. other necessary additional information;
28.2. the cash register, cash register system, device or equipment, specialized magazine with the printed reports, and reports a Z Z register, if the cash register, cash system, a specialized device or machine log is prepared electronically;
28.3. the contract for service (or its copy).
29. Passenger transport vehicles used by the cash register, the specialized devices or equipment to the user provides: 18.1. for a vehicle with the cash register, a specialized device or equipment is used, the available technical passport or technical passport copies of pages containing the identification data of the operating departments, the State revenue service territorial official mark for registration, and the removed seals placed on sequences and numbers;
29.2. to the user's registered address or permanent place of business (unit) should be available for the cash register, cash register system, vending machine journal or-respectively the taximeter journal;
29.3. the cash register that systems, vending machines or, respectively, the journal – the journal of the taximeter location determination in writing.
30. The cash register, system, device or equipment, specialized user is allowed to sell only with the technical passport.
31. the user provides: 31.1. the cash register, cash system, a specialized device or installation log storage after completing five years;
31.2. the journal storage for three years.
V. registration of transactions in the cash register system, device and equipment dedicated to the cash register, 32. cash system, a specialized device or user of the equipment provides the transaction and receive payment in cash, payment cards or other proof of payment (cheques, gift cards, vouchers, receipts and the like that is made in the settlement of the transaction), receipt (with the properties that are defined for the receipt of tax legislation and registration of electronic devices and equipment technical requirements) to print and issue of the counterparty.
33. in the receipt of the cancellation of operation a user registers, cash register system, a specialized device or equipment only if it uses that cash register systems, specialized device or equipment whose design provides the registration of the cancellation operations separately, reversed the receipt printing and specify the amount of money withdrawn cancelling the receipt, X and Z report. Reversing a receipt issued by the counterparty.
34. the user a receipt is voided, print a reversed a receipt, in the following order:

34.1. after receipt of the claim by the counterparty in accordance with the laws and regulations on the protection of consumers or by the controlling authority. Reversing a receipt issued to the counterparty;
21.3. simultaneously with the print a receipt for the amount of fuel actually been issued if, petrol filling stations in the system (except the automatic petrol station cash system) worked the previous mode of payment, the buyer is unable to receive the ordered amount of fuel. The original printed receipt and reversed a receipt together with the Z report pastes that cash register systems, devices or equipment, specialized journal or review, if Z cash registers, cash system, a specialized device or installation log is prepared electronically;
21.3. the working day (period) mistakenly printed a receipt the same working day (period) before you print the report, and Z day (period) at the end in accordance with the laws governing the accounting requirements of the user in the order drawn up. The Act specifies the grounds for cancellation and glued the cancelled cheque and mistakenly printed reversed check. Act stores along with the cash register, cash register system, device or equipment in specialized magazines or Z review, if the cash register, cash register system, device or equipment in specialized magazines prepare electronically.
35. the issue of cash operations (such as tar or customers who use payment card cash withdrawal) user cash register or cash registers in the system only if it uses a cash register or cash system design provides the money issue operation logging and specify the amount of money issued for cash, X, and Z report separately. On the issue of cash shall be issued a receipt.
36. Gift cards, vouchers and other prepaid or receive or fuel arrears issue user business user cash register or cash system registers and points X and Z report separately.
37. it is prohibited to use the filling machine, if it's disconnected from the fuel used in the retail system.
38. The fuel retail used the system's user immediately after received the fuel filling station fuel tank, based on the source document, enter the system, information on fuel supplies.
39. During the period, while not working the cash register or the system, the user transactions undertaken by revenue accounting records showing registry entry date, order number, transaction amount (separately, by the applied rates of value added tax), the amount of value added tax (separately, by the applied rates of value added tax) and other user information. At the request of the purchaser established in these rules referred to in paragraph 61 the registered receipt.
40. During the period, while not running passenger and luggage tickets for sale used cash register or cash system, the user according to the carriage of passengers the regulatory laws of the present arrangements and the counterparty issued ticket.
41. If the fuel retail used the system's work is interfered with, the user shall immediately cease business with fuel or other business registration, if they are registered in the system includes terminals.
Vi. The cash register, cash register system, device or equipment in specialized magazines and filling the cash register 42. that system, a specialized device or installation log (Journal) is the accounting register, which contains information on registered business transactions used records accounting records.
43. The cash register, cash register system and vending machines in the journal and its design and filling order set out in annex 1 to these rules, the cash register and the system's log a sample currency purchase and sale transactions – this provision in annex 2, the sample of the taximeter journal – this provision in annex 3. User log can be supplemented with additional properties tabs.
44. the registry type in journal page number in ascending order, the cauraukl, on the last page, indicates the number of pages and is certified by the Business Executive's signature and stamp.
45. If the magazine is prepared electronically, using a computer program that complies with the laws and regulations on accounting and organisation, specifying those provisions respectively 1, 2, or 3. the information referred to in the annex and other user information.
46. the user fills in the journal under the Z report data after each Z print the report and paste it printed Z report or by specialized devices or equipment in the memory counter aggregates data readout.
47. If the journal is prepared electronically, printed Z reports pastes in the register in a separate statement, a Z with the date and a sequential number. The last working day of each month, or by the State revenue service officials request for examination period required the user prints out the cash registers, cash system, a specialized device or installation log data and prints it in chronological order, together with a statement of the monthly report registry. Z
48. individual recorded in journal cancellation operations, sales of gift cards, vouchers, prepaid or arrears amount, the user needs the economic activities of the fuel value of the issued amount from the cash register or cash system issued cash amount and the other day the calculation of revenue separately registered amounts indicated in separate columns. If the cash register and the cash register system design for transactions paid out a sum of money, reduces the register daily revenue when they fill out the cash register (the system's) magazine, registered separately the amounts paid, plus day (Z in the reporting period) the registered actual revenue amount.
49. Z print the report, the time is determined by the user, but not less than once each at the end of the day. If the working day there with the cash register, cash register system, specialized equipment, device, or the user does not print the report and Z Magazine, the record that during the working day is not a business.

50. Petrol station cash system (except the automatic petrol station cash system, a change in the price of one liter of fuel) the user prints the report well before Z the cost of fuel and gas stations the system installed in the filling machine configuration change before fuel sales (issue) the resumption of operations.
51. The foreign currency purchase and sale transactions in used to record the cash register or cash system user when the cash register or the system's structure does not provide the required Exchange rate for the number of programmed sequencers, Z report is printed before each change of the exchange rate.
52. Vending machine user log fills up after meter reading and inkasēšan. Meter reading and money inkasēšan of time is determined by the user.
53. The taximeter user log fills at the end of each working day after the meter reading.
VII. Business Forms and supporting documents for property taxpayers 54. for transactions received payment evidenced by supporting documents – the transaction with a receipt or these rules 70, 71, 72, 73 and 74 in the order referred to in paragraph with numbered and State revenue service territorial institution registered receipt (hereinafter referred to as the registered receipt), or with a numbered and State revenue service territorial institution registered ticket (hereinafter referred to as the registered ticket) or with other such provisions determine the payment certificate.
55. in the receipt according to the cash register, cash register system, device or equipment, specialized technical requirements be properties are set on the tax legislation and registration of electronic devices and equipment technical requirements.
56. If the receipt or 70.3 in these rules and procedures referred to in paragraph 71 of document issued does not show all the law "on accounting" and the law "on value added tax" on certain properties, user after the request of the counterparty shall be issued in accordance with the laws of the justification presented document (receipt), in addition to other relevant laws determine properties indicate the receipt date and number, or a further record of receipt by specifying the required properties and a record made in the name of the person and an entry with a signature and a stamp that contains the user name, taxpayer registration number and registered office. A receipt is used for the value added tax bill of the law "on value added tax".
57. in the receipt you can not specify the transaction (goods (service) or product (service)) a name and a value added tax (number, letter, or other feature, which indicates that the item (service) or product (service), applicable in particular to the Group tax rate or tax is not applicable), quantity, price, the appropriate rates of value added tax, the allowances granted in money terms (if any), if, in addition to the receipt is shipment regulations about the use of invoices or other procedures laid down in accordance with the laws and regulations governing the accounting requirements completed source document.
58. The taxpayer to State revenue service territorial institution recorded books paperback paperback book of vouchers or tickets or vouchers or ticket numbers, submit a reasoned written application. Registering receipts or ticket number, the application shall be submitted in duplicate, indicating respectively 59 or 60 of these regulations referred to in paragraph properties.
59. the State revenue service territorial institution to be the cover of the voucher book indicates the following: 59.1. name of taxpayer (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
59.2. the voucher book vouchers in a number of series and number (from-to);
59.3. the State revenue service territorial institution in which receipts registered, and the registration date. The registration of receipts of the State revenue service responsible person confirms with a signature and seal.
60. To the State revenue service territorial institution ticket be excitedly specifies the following information: 60.1. taxpayer name (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
60.2. the ticket booklet is the ticket number, series and numbers (from-to), the price of a single ticket, the ticket book value total in dollars;
60.3. the State revenue service territorial institution name where tickets and ticket registration registered date. Ticket registration in the State revenue service responsible person confirms with a signature and seal.
61. The registered receipt presented in triplicate and shall specify the following properties: 61.1. number, which consists of two Latin letters denote the series and no more than six consecutive numbering of signs;
61.2. receipt number, date of registration of the State revenue service territorial institution, if the receipt is not the books; paperback
38.1. the date (month name write words);
61.4. the seller or the service provider name (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);

61.5. the purchaser of the goods or services name (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence). If a natural person does not carry out an economic activity, in that the properties referred to in points at its request;
61.6. sold items name, quantity, price, and value, or type of service provided, the volume, price and value;
38.3. discounts granted (if any);
38.4. the value added tax rate and the amount if the transaction is liable to value added tax;
61.9. the total amount of transactions (numbers and letters);
61.10. transaction responsible person signature;
No 61.11. other necessary additional information.
62. the ticket shall be established in a single original. Registered ticket consists of two parts – parts and tear-off ticket stub.
63. The registered part tear-off ticket specifies the following properties: 39.2. number, which consists of two Latin letters denote the series and no more than six consecutive numbering of marks and which is equal to the number of the ticket stub;
39.3. ticket number date of registration of the State revenue service territorial institution, if not of the ticket book; the paperback
63.3. ticket seller (event organizer) name (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
63.4. transaction (services);
63.5. ticket price;
63.6. value added tax rate and the amount of value added tax, if the transaction is liable to value added tax. This referred to does not show properties and the amount of value added tax involves the ticket price, as determined by the value added tax regulatory acts;
63.7. the total amount of transactions (in figures and words), if the transaction is liable to value added tax;
63.8. other necessary additional information.
64. The registered ticket stub indicate the ticket number and other required information to the user, as well as ticket sales at the moment, the date of sale. If the book is not a ticket, tickets for the paperback counterfoils shall also indicate the ticket number, the date of registration of the State revenue service territorial institution, and the ticket price or the total amount of the transaction (with the value added tax to taxable transactions).
65. in the receipt of a registered design the first copy shall be issued by the buyer (service recipient), the second copy will remain on the vendor (service provider), the third copy remains in the voucher book (paperback book of receipts) or in chronological order is a calendar quarter, the paperback at the end (if necessary, earlier).
66. The registered tickets tear-off portion of the purchaser, but save the ticket stub. If you are not registered on the books of the ticket stub for the paperback, the brooch on the calendar quarter end (if necessary, earlier).
67. The taxpayer, which the State revenue service territorial institution registered in books paperback paperback book of vouchers or tickets or ticket or receipt numbers, for each calendar quarter to the 15th date of the month (with the State revenue service electronic declaration system services – to the twenty-fifth day) by the State revenue service territorial institution overview of numbered and State revenue service territorial institution registered use of vouchers (annex 4) or review for numbered and State revenue service territorial institution registered ticket use (annex 5).
68. The State revenue service territorial institution does not register new vouchers or tickets, if not filed a statement of the registered receipt or use of registered ticket for the previous quarter.
69. The taxpayer, ending the economic activity concerned shall be submitted to the State revenue service territorial institution overview of numbered and State revenue service territorial institution, the use of registered receipts or statements about numbered and State revenue service territorial institution registered in the ticket, to destroy the unused receipts and tickets and act according to the laws and regulations governing the accounting requirements.
70. the taxpayer in tax and other charges may not be used for the recording of cash register systems, devices or equipment, specialized in the following cases: 70.1. transaction stating this provision in paragraph 61, in the order presented: receipt of registered 70.1.1. retail sales outside the permanent site (Department of) goods sold and services rendered, if payment is received for the sale of goods or the provision of services;
about the same for 70.1.2. or sale of the goods produced at the place of production (excluding catering) or repair of the goods;
70.1.3. on the permanent place of business (unit) the services provided, if the average cash income of not more than six month minimum monthly wage. Average cash income per month calculated on the three calendar months the earned cash revenue total amount divide by three. If the average cash income per month for two consecutive months exceed six minimum monthly wage, next month to ensure that cash register systems, specialized equipment or equipment usage start up;
70.1.4. Attorney and notary, lawyer, their affiliates provide legal services;
70.1.5. for child accommodation and meals for the nursery and nurseries;
70.1.6. on the library and archives of the specificity of public actions specific to the provision of services;
70.1.7. for cash by the State and local authorities receive outside the Treasury;
70.1.8. for medical services provided by the medical authorities outside the Treasury work, weekends and public holidays;
70.1.9. for the services provided by insurance intermediaries in the standing position (Department);

70.1.10. about the Association, Foundation, religious and political organizations (parties) received donations. About anonymous donations transactions supporting documents in accordance with the procedure laid down in these provisions shall be issued;
70.2. the transaction an paragraph 61 of these regulations set out in the registered receipt after completion of the counterparty's request (payment received by revenue accounting records in the registry. Revenue accounting register indicates a record sequence number, date, transaction amount (separately, by the applied rates of value added tax), the amount of value added tax (separately, by the applied rates of value added tax), the total amount of the transaction and other required information): 70.2.1. for the sale of goods in retail trade fairs, trade and external trade in the streets and in these places the services provided;
70.2.2. with the value added tax – taxable persons not of the same get or manufacture of goods in retail markets and services provided at these locations;
70.2.3. for the sale of products manufactured in catering education. If payment is made in advance in accordance with student list, a receipt issued to the person making the payment;
70.2.4. the place of worship, cultural institutions, and the botanical Zoo, reserve, open-air facilities and entertainment production activity-specific object (such as a program, brochure, atklātņ, books, souvenirs, ritual objects) sale of their visit;
70.3. transaction an 62, 63 of these regulations and procedures referred to in paragraph 64 of the design registered ticket: 70.3.1. for admission fees, equipment rentals, and other additional services, sports, cinema, cultural and entertainment activities;
70.3.2. an entrance fee in museums, historical sites, botanical gardens, in zoos, reserves, open-air facilities;
70.3.3. an entrance fee and equipment rental for holiday destinations, attractions and theme parks;
70.3.4. about parking services outside of the permanent place of business (business unit);
70.3.5. for toilet services.
71. The cash register system, device or equipment, specialized in tax and other charges may not be used for recording: 71.1. national and local authority budgets, payment by the institution, the Bank of Latvia, credit institutions and insurance companies, the source document, in accordance with the laws and regulations of Treasury operations;
71.2. persons who trade places sell only lottery tickets or gambling card, subject to the laws of gambling and Lotteries requirements and issue the ticket or card;
71.3. persons outside of the permanent place of business (business unit) in the laws on the sale of licensed recreational fishing-fishing-licenses certain procedures when issuing such a licence;
71.4. persons carrying out precious metals, gems and buying their products, the manufacture and repair of the mandatory receipt in accordance with the laws and regulations on the procedures to register in the operating room to work with precious metals, precious stones and articles provēšan and marking the required procedure and not of precious metal, precious provēt and storage of the products;
71.5. persons that sell only in accordance with the regulations for the carriage of passengers looking for urban public transport (road transport, tram and trolley bus) tickets (also baggage tickets) and the subscription of the documents by issuing a ticket or a subscription of the document;
71.6. persons on passenger and luggage carriage by road district on routes where daily services revenue does not exceed 15 lat and long haul routes where daily services revenue does not exceed 50 dollars, pay when you receive the vehicle and issuing the ticket that made legislation on the carriage of passengers. If the vehicle receive cash daily revenue flights for passengers and their baggage for carriage by road for 15 consecutive days within the area exceeds 15 Lats and routes long distance routes-50 dollars, next month to ensure the cash register or cash using the system start up;
71.7. persons on international passengers and their baggage for carriage by road, a vehicle and receive payment when issuing the ticket that made legislation on the carriage of passengers in accordance with the procedure laid down;
44.6. persons on railway international passenger and luggage traffic or local passenger and luggage transport narrow gauge railway Gulbene-Alūksne route or routes the payment of electric powered vehicle and get the ticket or fee receipt of unaccompanied baggage regulations for rail in the order;
71.9. wholesalers of wholesale sales, receive a payment with payment cards and issuing bank cheque and invoice of the Terminal in accordance with the laws and regulations on the use of invoices;
71.10. national revenue service, receive a payment for a mandatory product packing slip-invoice form, a mandatory seal, preferential certificate of origin of goods and the Customs cargo security plombējoš security label sales and issuing a receipt which contains the provision referred to in paragraph 61 of the properties (except the 61.2. in point property);
71.11. State joint stock company "Road Safety Directorate", receive a payment for services rendered and shall issue a receipt which contains the provision referred to in paragraph 61 of the properties (except the 61.2. in point property).
72. The cash register, cash register system, specialized equipment or equipment not in use, the person receiving payment for playing (such as a billiard table, darts, table hockey) and Lotteries and gambling supervisory inspection marked the slot gaming and gambling devices and counterparty shall be issued, at the request of the registered receipt. The playground equipment, vending machines and gambling gambling equipment transactions transactions supporting documents shall not be issued before the commencement of the transaction if the counterparty is not warned about the provider's willingness to receive the registered receipt or if the transaction has been carried out without the presence of the service provider.

73. If the vending machine does not print out the design of the receipt, on the vending machine without a vendor (service provider) presence registered transactions transactions supporting documents be issued.
74. The taximeter user taxi services rendered by the passenger shall be issued, at the request of the registered receipt drawn up in accordance with the regulations for the carriage of passengers, or issue a receipt, if the taxi meter construction involves printing a receipt.
VIII. duties of the departments Servicing 75. Service Department before the start-up must be registered in the State revenue service.
76. to operating service register and include it in the apkalpojamo cash register, cash register system, specialized equipment and plant models (modifications) of the State revenue service in a single database (registry), the operating authorities shall submit to the State revenue service: 76.1. application for inclusion on the State revenue service in a single database (registry) (annex 6);
76.2. the copy of the contract in force on civil liability insurance of not less than 20000 lats for the loss, if any, would the fault of the operating services;
76.3. information about the services and third party (if the Service Department with the conclusion of the contract of service) responsible employees who will serve the cash register, system, device or equipment specialist (hereinafter referred to as the person in charge of the service), the appropriate technical or vocational training or professional qualifications;
76.4. If the cash register, cash register system, specialized equipment or equipment model (modification) is not included in the State revenue service in a single database (registry), in addition the application submitted technical documentation in the national language. The technical documentation shall include: 76.4.1. the cash register, cash register system, specialized equipment or equipment General description that explains its design and operation, and descriptions of the solutions that are based on the tax legislation and registration of electronic devices and equipment technical requirements specified in the technical requirements, diagrams and charts, including information about the software, its characteristics and operation;
76.4.2. If necessary, other technical documentation provided by the manufacturer to better cash register, cash register system, specialized devices, or understanding the operation of the equipment;
76.4.3. inspection results and certificates (if any) on compliance with the relevant Member States of the European Union, Turkey, or in one of the countries of the European economic area;
76.4.4. a questionnaire on cash registers, cash system, a specialized device or machine model (modification) technical capabilities (annex 7).
77. A change in the rules referred to in paragraph 76, the operating service within 10 days of their writing to the State revenue service, submit the relevant documents (application).
78. The operating service manned the cash register, cash register system, specialized equipment or device only if the user owns the service contract.
79. The operating services through a contract with the user on the cash register, cash register system, device or equipment, specialized service, enables the user to get acquainted with the approved operating service Service service price list and choose the order of payment of subscription fees, or to individual services.
80. The operating service contracts with users only on the cash register, which is a system of devices or equipment, specialized service, which provides regulations for the payment of taxes and other logging equipment, electronic devices and technical requirements and requirements are included in the cash register, cash register system, specialized equipment and installations operating in the service registry service Service service model (modification) in the list.
81. Before the conclusion of the contract the person in charge of service checks, cash register systems, devices or equipment, specialized technical capabilities according to the requirements of legislation on the payment of taxes and other logging equipment for electronic devices and technical requirements. If the cash register, cash register system, specialized equipment or equipment model (modification) is not included in the State revenue service in a single database (registry), fill in the questionnaire (at least in duplicate) of the cash register, cash register system, specialized equipment or equipment model (modification) technical ability.
82. The operating service contracts concluded with users in chronological order recorded in a register, indicating the specific entry date and order number, contract date, number and identification of the user.
83. for each cash register, system, device or specialised equipment which is installed the first time the duties and other charges for registration, operating a service issue technical passports.
84. Installing cash registers that a system of specialized equipment or its operation of the site, the service, the person in charge: 84.1. programmed work programme;
52.3. sealed at the cash register, cash register system, specialized equipment or it would not be possible to change the design of the arbitrary, intervene in and create an opportunity to hide or reduce taxable income;
84.3. in the tag, indicating the technical Passport user name (physical person – name and surname), fiscal code, the address of the place of installation (if the cash register intended for use outside of the user's permanent place of business (unit), the registered office and indicates that the use of a cash register will take place outside the user's permanent place of business), the date and time, as well as record the electronic memory or total memory amount, imposed a series of seals and numbers and confirm the entry with the caption and transcript.
85. Installing the system, the person in charge of service in addition to the provisions in paragraph 84 of the following, do the following:

85.1. two copies present sealing location description that signature (including signature decoding) and the user of the service who is responsible. The first copy shall be issued to the operating service for the users of the system of the second remains an operating Department. Sealing the site description is the system's technical passport forms an integral part;
85.2. the entry corresponding to the system control program media or print the automatic petrol station cash system control data and 10 days to the State revenue service territorial institution, cash register system, a specialized device or equipment is registered;
85.3. the system's technical passport indicates the place of sealing in the description the date and number;
85.4. fiscal memory, before the user started the payment of taxes and other cash register system.
86. If the fuel retail used the system's data storage has been disrupted and petrol filling stations work blocked automatically, the operating service checks the fuel stations in the common system in the device or equipment and restoring the system's program, recording medium, or prints the automatic petrol station cash system control data and 10 days to the State revenue service territorial institution, in which the cash register that system, a specialized device or installation.
87. Before the user started the duties and other charges recorded in the cash register system, a specialized device or equipment, operating the service off the cash register, cash register system, specialized equipment or training mode.
88. at the cash register and the system's installation service service responsible person provide the first Z report printout with the signature confirms the operating service and the persons responsible for the user. After the first print statement approval Z who is the person in charge of the service, paste it in the technical passport.
89. The operating service for the first time to set up the system of programmed receipt, X and Z report the system's identification code and after the fiscal memory block replacement — even a fiscal memory block identification number label to the system's device or equipment concerned (which contains the central control unit) label with an indelible identification code and the fiscal memory block identification number and the appropriate entry shall be made in the technical passport to indicate and confirm the entry with the service of the signature of the person responsible.
90. The cash register, cash register system, specialized equipment and facilities operating service sealed by a seal who purchased for a fee at the State revenue service territorial institution in which the operating service registered as taxpayers. The use of other seals that cash register systems, specialized equipment and machine sealing is prohibited. Seals are affixed to it would not be possible to change the arbitrary, cash register systems, specialized equipment or equipment design, intervene in and create the ability to hide or reduce taxable income, as well as all the joints with additional devices, so they could not be removed without damaging the seal.
91. To purchase the seals, operating service shall prepare and submit to the State revenue service territorial institution in which the operating service registered as a taxable person, a reasoned written application (annex 8), which contains the operation of the required type and number of the seals.
92. The operating service shall ensure that the removed purchased (including one that used other sealing operating service), and used a seal. Operating service provides a void (damaged) the destruction of the seal and the act according to the laws and regulations governing the accounting requirements.
93. The operating service determines the persons entitled to perform service under the contracts concluded with users, to make records in technical passports, to draw up and sign the sealing location descriptions.
94. The operating service each month to take inventory, indicating the seal sealing used, voided (e.g. damaged seals, which have not been used sealing), from cash registers, cash systems, specialized equipment and facilities in accordance with the service regulations drawn up in the course of the removed and the remainder of the series and number of the seals.
95. The operating Department each month (before 15th date of the following month or through the State revenue service electronic declaration system services – to the twenty-fifth day) by the State revenue service territorial institution in which the operating service registered as taxpayers, the report on the mandatory use of the seal (annex 9). State revenue service territorial institution new seals shall not be issued if the report has been submitted in the previous month.
96. The operating service, termination of economic activity, the balance of the existing seals carried out and in accordance with the inventory results shall prepare and submit to the appropriate State revenue service territorial institution report on mandatory use of seals, destroy the seals used and act according to the laws and regulations governing the accounting requirements.
97. The operating service, by reorganizing economic activities carried out in the remainder of the seal in accordance with the inventory and the inventory results shall prepare and submit to the appropriate State revenue service territorial institution report on the mandatory use of the seal, as well as submit a written request to the re not used seals to the transferee the rights and obligations or the Act and disposed of according to the regulations governing the accounting requirements.
98. The operating service 48 hours after receipt of the call to the user provides the service responsible for the arrival of the cash register, cash register system, specialized equipment or use of the site.
99. The operating service for all that cash register systems, specialized equipment and installations service cases recorded in chronological order and lists the service and call register, specify the following information: 99.1. record sequence number;
99.2. service date and time of the application;

99.3. cash register, cash system, a specialized device or the user's name and fiscal code;
99.4. cash register, cash system, a specialized device or machine make, model (modification), chassis number (identification number) and technical passport number;
99.5. service number and date of the contract;
99.6. the date and time when the person in charge of the service, come to the cash register, cash register systems, specialized equipment or equipment location;
99.7. call announced reasons;
call reason found 99.8.;
not the electronic 99.9. memory or total memory amount, imposed and removed the seal series and number;
99.10. during the service design source document (Act questionnaire, sealing the site description) (if presented) the name, date and number;
99.11. other necessary additional information.
100. The person in charge of the service, cash registers, cash system, a specialized device or equipment during servicing the removed site seal affix new seals and performs the technical passport records of attendance, stating the date of service, the electronic memory or total memory total, and removed seals placed on sequences and numbers, as well as the design of the document (if presented) the name, date and number.
101. If within one year from the date of conclusion of the contract with the user, not the user received the call, the operating service arrives at the cash register, cash register systems, specialized equipment or use of the site to establish structures, programs and seal compliance with technical data indicated in the Passport, and carry out technical passport records of service.
102. If service time that cash register systems, specialized equipment or equipment design or program open for changes or seal damage found, the operating service one day in writing notify the State revenue service territorial institution, cash register system, a specialized device or installation.
103. The seals from the cash register, cash register systems, specialized equipment or equipment is entitled to remove the person in charge of the service, or the national internal revenue service agent, monitoring and control. For the removal of the seals take the Act.
104. If operating a service call due to the user's decision to end the cash registers, cash system, a specialized device or equipment the use of tax and other charges for registration, and to exclude from the State revenue service's uniform database (registry), the person in charge of the service, remove the seal from the cash register, cash register systems, specialized devices or equipment and perform the technical passport of the records with the memory or the electronic summary of memory total the reasons for the removal of the seal, date, and time.
105. If the user has stopped (not extended) contract with operating staff, operating the service within a period of 10 days after the expiry of the contract in writing notify the State revenue service territorial institution, cash register system, a specialized device or installation. The replacement of the seal carries the operating service, which concluded a new agreement on the cash register, cash register systems, specialized equipment or installation service.
106. The operating Department banned: 106.1. delete not the electronic memory or total memory total. If for reasons of force majeure or in the event of repair not the electronic memory or total memory total values are changed, the person in charge of the Service Act shall be drawn up in triplicate. The first copy shall be handed to the user of the Act, the second – the operating Department, and the third 10 days sent to the State revenue service territorial institution, cash register system, a specialized device or equipment is registered;
106.2. change the cash register, cash register system, specialized equipment or equipment design and application (except property program according to the legislation on payment of taxes and other logging equipment, electronic devices and technical requirements) and enable the user to hide or reduce income and taxes.
107. The operating service is responsible: 107.1. the cash register, cash register system, specialized equipment or equipment design, program and compliance with these rules of seals;
If the system of 107.2. the seals are damaged, – the system's conformity with the program the system's control programme submitted to the State revenue service territorial institution in which the system was established.
108. The operating service provides user training of cashiers to work with cash registers, cash systems, specialized equipment and facilities that the State revenue service in a single database (registry) included in the service desk service cash registers that a system of specialized devices and equipment model (modification) in the list.
109. The operating service provides insurance against civil liability in respect of losses, if any, would result in operating the service. Civil liability insurance in the minimum rate is 20000.
110. The cash register, cash register system, specialized equipment or services must not be made in operating the service, which is where the cash register, cash register system, specialized equipment or equipment user.
111. If an operating service has adopted a decision on further action, it's 10 days after the adoption of the decision in writing inform the State revenue service and users with whom contracts have been concluded for the cash register, cash register system, specialized equipment and maintenance. The operating service for the State revenue service provides a single database (the registry) to the appropriate service Service service cash registers that a system of specialized devices and equipment model (modification) the list contained in the cash register, cash register system, specialized equipment and installations service three months after the State revenue service and user information about future activities.
IX. Cash register, cash register system, specialized equipment and facilities, and assisting staff of the users tracking the State revenue service in a single database (registry) 112. national revenue national revenue in a single database (the registry):

112.1. cash register, cash register system, specialized equipment and facilities (excluding taxi meter) models (modifications) regulations on the payment of taxes and other logging equipment, electronic devices and technical requirements of the specific requirements of these provisions, with the procedures specified in Chapter VIII;
112.2. users and applied it to the cash register, cash register system, specialized equipment and facilities – in chapter III of these rules in the order;
112.3. apkalpojošo services – this provision in Chapter VIII.
113. The State revenue service registers the apkalpojošo service and the service of that cash register systems, specialized equipment and plant models (modifications) and make the appropriate changes to the State revenue service in a single database (registry) within 15 working days after this rule 76 and 77, paragraph document receipt, and within five days shall inform the registered person. If registration of the State revenue service in a single database (the registry) the required documents are received, they are not complete, they contain information provided is not sufficient and true or joined this provision 114. and conditions referred to in paragraph 115, the State revenue service within 15 working days, inform that person in writing of the refusal to register the national revenue in a single database (the registry).
114. The State revenue service are not recorded as operating services of persons, as well as make changes to State revenue service in a single database (registry) for the service of cash register systems, specialized equipment and plant models (modifications), if found in the following cases: 114.1. person is wound up or its economic activity is suspended or terminated;
114.2. the person's duty or the State social insurance compulsory contribution;
114.3. the last three years prior to the date of receipt of the application, the person is identified by these rules in specific professional misconduct;
114.4. party submitted that rule 76. relevant documents referred to in paragraph 1;
114.5. the last three years prior to the date of receipt of the application to the regulations prescribed have found a fact about the salary cost without tax pay.
115. If the State revenue service, based on this rule 76.4. information referred to or control measures, finds that the cash register, cash register system, specialized equipment or equipment model (modification) does not comply with the legislation on tax and registration of electronic devices and equipment in the technical requirements, the State revenue service within 15 working days, inform the user in writing and assisting staff of the non-compliance found and to the prevention of non-compliance does not register cash register that's the system, specialized equipment or equipment model (modification) of the State revenue service in a single database (registry) or excluded from it.
116. The State revenue service is excluded from the State revenue service's uniform database (registry): 116.1. to the user register cash register systems, specialized equipment and facilities: 116.1.1. at the user's request;
116.1.2. in accordance with the State revenue service information if the: 116.1.2.1. the user terminated the business operation of the cash register, cash register system, specialized equipment or equipment registration site address without notifying the State revenue service territorial institution in which it is registered as a taxable person. The State revenue service in writing within 15 working days, inform the user about the exclusion from the unified database (registry);
116.1.2.2. does not ensure the requirements laid down in the legislation on the payment of taxes and other logging equipment for electronic devices and technical requirements. The State revenue service in writing within 15 working days, inform the user about the exclusion from the unified database (registry);
116.1.2.3. the user as a business or commercial operator is excluded from the State revenue service taxpayer registry;
116.2. services operating at its request;
116.3. operating service, if it is found that it does not comply with the provisions referred to in Chapter VIII. The State revenue service within 15 working days in writing inform the operating service for the exclusion from the unified database (registry).
117. The State revenue service provides publicly available cash register, cash register system, specialized equipment and facilities, and assisting staff of the users of a single database (the registry) that contains the following information: 117.1. information on use of the cash register in that system, a specialized device or machine: 117.1.1. make, model (modification), chassis number (System-ID);
117.1.2. technical passport series and number;
117.1.3. the State revenue service territorial institution name where the cash register, cash register system, a specialized device or equipment is registered, and the cash register, cash register system, specialized equipment or installation date of the registration;
117.1.4. The State revenue service territorial institution registered in the cash register, cash register systems, specialized equipment or equipment installation site address (or the address of the legal entity or the declared place of residence);
117.1.5. user name (physical person – name and surname) and fiscal code;
117.2. the service name (physical person – name and surname), fiscal code, registered address (physical person – declared place of residence), all service location (unit) addresses, phones, responsible person the first and last names and the cash register a service that a system of specialized devices and equipment models (modifications).
X. monitoring and control procedures 118. State revenue service determines the type of seal produce, safeguards, the iestrādājamo of the sealing properties and provides typographic printed seal with the series (indicated with the three Latin letters) and the 6-digit order number and sales of ancillary construction services.
119. The State revenue service territorial institution seals shall be issued in accordance with the reasoned written application to the service of the official or authorized person shall within 15 working days of receipt of the said application.

120. The State revenue service territorial institution, each for the first time and the first time the State revenue service territorial institution registered in the system for granting the system's identification code. The system identification code of the State revenue service territorial institution responsible person record the system's technical passport. The system identification code consists of the State revenue service territorial Department of the two-digit code and the State revenue service's uniform database (registry) for the assigned sequence number.
121. The State revenue service territorial authorities keep media, which is the system control program, and automatic station of the system control to the appropriate data prints the system's removal from the State revenue service single database (registry).
122. the requirements of these regulations offences by persons are called to administrative responsibility in accordance with the Latvian Code of administrative offences.
XI. concluding issues 123. Be declared unenforceable in the Cabinet of Ministers of 17 October 2006, Regulation No 850 "rules for tax and registration of electronic devices and equipment and users, dealers, services and expert servicing obligations" (Latvian journal, 2006, nr. 167).
124. in rural areas of Latvia registered the cash register, cash register system, specialized equipment and facilities, to ensure users 4.1. point corresponding to the cash register, cash register system, specialized equipment and devices be begun not later than 1 January 2010. The State revenue service requirements of these regulations are not appropriate, cash register systems, specialized equipment and facilities to another user not re-register.
125. Portable cash registers with electronic journal users ensure that 4.1 point to a cash register usage started to begin no later than January 1, 2008. The State revenue service requirements of these regulations are not relevant to the cash register with portable electronic journal to another user not re-register.
126. This provision of the taxpayer referred to in paragraph 58 of the receipts or ticket numbers for the State revenue service territorial institution register, starting with 1 July 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 6 May 2007.
 
 
1. the annex to Cabinet on May 2, 2007. Regulations No 282 cash registers, cash systems, vending machine journal of _____ of _____ _____ _____ to _____ of _____ ____ ____ the cash register that systems, vending machine filling order log box – 1 day (period) financial statements (Z) date;
2. box-days (period) financial statements (Z) number;
box 3 – removable electronic memory (no removable electronic memory block or fiscal memory block) or the sum total of memory pointer;
4., 5., 6., registered a total of transactions by account type (cash, non-cash, and with other current receipts);
7.-the total amount of transactions registered;
8, 9, 10, 11, 12, 13.-days calculation of revenue separately registered in the total breakdown of transactions by individual cash register or cash system departments, such as the reversed transaction (for mistakenly printed receipt, back to atdotaj goods or services cancelled) the total amount of transactions total amount issued (such as bulk purchases or amounts paid to customers who use payment cards) and value added tax (hereinafter VAT) amount;
14.-days (Z period) total revenue, increased or reduced by the individual chapters of the registered column totals if they increased or reduced the actual revenue of the day;
box 15 – tax-free amount of transactions;
box 16 – subject to VAT 0% of the total amount of transactions;
17.-Incl. VAT 18% rate of the taxable transaction amount (excluding VAT);
box 18 – 18% VAT amount;
19. – subject to VAT 5% of the transaction amount (excluding VAT);
20. box-sales tax 5%;
21. the registration of the transaction register and cash box or revenue counter (vending machine) inserted into the cash sum in Exchange;
22.-registered and from money boxes or revenue meter (vending machine) removed and or bank deposit or the amount of money transferred to the inkasator;
23. aisle-registered and from money boxes or revenue meter (vending machine) removed the cash amount that Z is not on the printout report lodged on or bank or passed inkasator;
box 24 – exchange money days (Z period) at the end-the amount of money in accordance with the established procedure, which the next day (Z at the beginning of the reporting period) are recorded as cash box or revenue counter (vending machine) inserted into the exchange of money;
25 and 26 box, cash registers, cash system, a specialized device or equipment operating service representative call date and time;
27. the cashier's signature of the operator – the accuracy of information provided and transcript.
Print Z reports chronologically, pastes the individual journal pages or if the log is prepared electronically,-Z report.
 
Minister of finance Spurdziņš o. Annex 2 Cabinet on May 2, 2007. Regulations No 282 of the cash register, the system's journal currency purchase and sale transactions of ____ ___ ____ of _____ to _____ and _____ of _____ ____ ____ days (period) financial statements (Z) information on the procedures to fill cash registers (the system's) journal currency purchase and sale transactions 1. Log fills at the end of each day (period) financial statements (Z) printed.
2. the records of the day (the Z report period) started a new journal aperture.
3. the journal is opening two pages-currency accounting register and review information. Z
4. the journal page "accounting records" indicate its completed and: 1. the name of the box – currency;
2. box – each currency balance at the beginning of the reporting period (currency);
3. in the box – each currency from cash received in addition;
4. in box-each purchased currency amounts;

5. box – each currency purchase rate;
6. box-each purchased currency amount, converted into the currency of the Republic of Latvia (4.5 x.);
7. in box-each sold currency amount;
8. box – each currency selling rate;
9.-each box sold currency amount, converted into the currency of the Republic of Latvia (7.8 x.);
box 10 and 11 – additional information;
12. box-days (periods) currency purchase and sale in the Republic of Latvia in monetary units (box 9-6);
13. in the box – each currency amount;
14. the box – each currency balance in the end of the reporting period;
5. the journal page of the daily financial statement (Z) information "indicates: 1. a box-Z report date;
2. box-Z report number;
3. in the box – do not delete electronic memory total score;
4. in box-all days (period) during the currency of the amount purchased, the Republic of Latvia, the translated units of currency (currency of accounting records 6. boxes total);
5. box-all days (period) during the currency of the amount and currency of the Republic of Latvia (currency of accounting records total 9 columns);
6. box-days (periods) currency purchase and sale transactions (box 5-4);
column 7 and 8 – due to the cash register, cash register systems, specialized equipment or equipment damage the service representatives call date and time;
9, 10 and 11.-additional information;
12. box-cashier operator signature for the accuracy of information provided and transcript.
The z report stuck it in the space provided.
 
Finance Minister o. Spurdziņš annex 3 Cabinet on May 2, 2007. Regulations No 282 taxi skaitātāj Journal of __ _____. year _____ ____ ____ to ____ ___. year _____ ____ ____ the taximeter journal filling order 1 box-a record sequence number;
2. box-filling date of the journal;
box 3 – total taxi distance (km) taken;
4.-the total distance that the taxi was hired, when (the total distance travelled in kilometres occupied);
5.-the total number of trips by hiring (iesēšano number of the taxi);
6. box – the total of the amount of money received;
7.-the total amount of money received as allowances;
column 8 and 9 – additional information;
10. box-day grand total in cash and non-cash;
11. box – or the bank for deposit or inkasator amount of money passed;
box 12 and 13 – additional information;
box 14 and 15 – the date and time when the called service representative due to damage to the taximeter;
box 16 – a taxi driver's signature on the accuracy of the information provided and transcript.
Minister of finance Spurdziņš o. Annex 4 Cabinet on May 2, 2007. Regulations No 282 overview of numbered and State revenue service territorial institution registered use of vouchers for _____ year _____ ____ ____ ____ completed arrangements for the review of the numbered and State revenue service territorial institution registered use of vouchers in the first row of the group "used up" all transactions during the quarter basis receipts: receipts, transactions of used registration date ENVIRONMENT a territorial authority;
– the number of vouchers used transactions;
-transactions involving vouchers used and numbers (the interval from-to);
– the transactions will be given a receipt used total amount of transactions with a value added tax (if any).
In the row "total" refers to transactions used the total number of vouchers and voucher transactions specified in these States the total amount of value added tax (if any).
The second line in the Group of "void" of all the withdrawn during the quarter receipts indicate: – the cancelled cheque, the date of registration of the territorial authority of the ENVIRONMENT;
-the number of the cancelled cheque;
– the cancelled cheque series and numbers (the interval from-to);
– receipt will indicate the transaction cancelled in total with value added tax (if any).
In the row "total" indicates the total number of the cancelled cheque and voucher transactions specified in these States the total amount of value added tax (if any).
Note the. The State revenue service.
Minister of finance Spurdziņš o. Annex 5 Cabinet on May 2, 2007. Regulations No 282 overview of numbered and State revenue service territorial institution, the use of registered ticket for _____ year _____ ____ ____ ____ completed arrangements for the review of the numbered and State revenue service territorial institution registered use of tickets in the first row of the group "used up" of all transactions during the quarter basis tickets indicate: – the business of used ticket registration date ENVIRONMENT a territorial authority;
– transactions of used tickets;
– transactions of used ticket series and numbers (the interval from-to);
– the transactions indicated in the ticket used in transactions with total amount of value added tax (if any).
In the row "total" specified transactions used the total number of tickets and those indicated in the ticket deal, the total amount of value added tax (if any).
The second line in the Group of "void" reversed during the quarter for all tickets indicate: – the cancelled ticket registration date ENVIRONMENT a territorial authority;
-the number of the cancelled ticket;
– the cancelled ticket series and numbers (the interval from-to);
– annulled the transaction ticket in total with value added tax (if any).
In the row "total" indicates the total number of tickets cancelled and those indicated in the ticket deal, the total amount of value added tax (if any).
Note the. The State revenue service.
Minister of finance Spurdziņš o. Annex 6 Cabinet on May 2, 2007. Regulations No 282 application for the inclusion of the operating services of the State revenue service in a single database (registry) Minister of finance Spurdziņš o. Annex 7 Cabinet on May 2, 2007. Regulations No 282 questionnaire on cash registers, cash system, a specialized device or machine model (modification) the technical ability that the cash register system, a specialized device or appliance brand model (modification) no PO box
+ Technical capabilities (if not, do not fill in the line) notes the equipment 1.
Memory:
 

That the KS (except Portable that with electronic journal). Specialized devices and equipment-summētāj for 1.1.
the cash register not removable electronic memory: that the 1.1.1.
not installed removable electronic memory block that in 1.1.2.
the data is not erased or altered without intervention in the design that the 1.1.3.
It is a non-volatile – it is provided from a separate source of power, and is not deleted, if the stop or disconnect the electrical leads from the mains, and the memory of the recorded information is saved at least 30 nights that 1.1.4.
the memory capacity allows to be retained and accumulated not less than three years of information that 1.2.
The system's not removable electronic memory: KS 1.2.1.
Insert the electronic memory block that is placed in the fiscal memory block KS 1.2.2.
non-volatile – it is provided from a separate power source KS 1.2.3.
If you stop a sufficient power supply, keeps track of the last recorded transaction and restore the data after the restore electricity supply KS 1.2.4.
memory capacity information storage and conservation at least 32 kilobytes of KS 1.3.
fiscal memory: that KS 1.3.1.
fiscal memory is inserted in the block, KS 1.3.2.
capacity is at least 128 kilobyte that KS 1.3.3.
the data cannot be deleted by any means (the only mechanical destruction of the fiscal memory block) that KS 1.3.4.
After you print the report, the Z store Z report number, print date and time, the total of the transactions in money terms and not removable electronic memory to record the total amount of the transactions in money terms that KS 1.3.5.
the system's fiscal memory stored information readable with the help of the media CSR 1.3.6.
Save each sold (issued) fuel type value in monetary terms and in litres for each account type DUST KS 1.3.7.
stores sold (issued) the fuel value of money in terms of DUS KS 1.3.8.
Save the payment totals recorded in money terms for goods sold and services rendered (excluding fuel) If a gas station in the other goods and services will be registered with terminals within a system SLEEP KS 1.3.9.
Save the payment totals recorded in money terms by VAT rates applied DUST KS 1.3.10.
store calculated sales tax amount in the SALES TAX rates by DUS KS 2.
Cashier operator display that, KS, TS (except TA and AD-KS) 3.
Buyer's display that, KS, TA, TS (except KS and that AD-portable with electronic journal) 4.
The paper Strip and its winding mechanism and uztvērējmehānism that, KS (except Portable that with electronic journal) 5.
Tape the paper receipt, journal and print a report that KS 6.
Print the device a receipt, review and printing of the journal, KS 7.
Seals are imposed so that would not be possible to change the design of the arbitrary or application, and affixed on: that, KS, TA, SO-CALLED 7.1.
the body of the apparatus, TA, TS 7.2.
not removable electronic memory block that 7.3.
fiscal memory block KS 7.4.
the system's central control unit KS 7.5.
all connections to the additional devices that are associated with the program KS 7.6.
the revenue of the meter and vending machine with a 8.
Indelible chassis number on the body that revenue meters, specialized devices and equipment 9.
Money box that, KS 10.
Electronic strip. Electronic journal of the memory capacity of the unit provides no less than 400 cash checks the information storage and conservation to Z print a report to a Portable electronic journal 11.
Fiscal memory block contained the housing and are located in the central control unit KS 12.
On the device or the equipment that contains the central control unit is the label with the territorial ENVIRONMENTAL authorities received an indelible identification code assigned by the manufacturer and the fiscal memory block identification number or service number assigned to KS 13.
Program for recording the transaction, KS 14.
A device or system that supports transactions initiated registration completion and retention in fiscal memory, if you are not a sufficient energy supply KS 15.
Protection against arbitrary access to the system's in KS 16.
Central control unit with software that provides centralized management of DUS DUS KS KS 17.
Filling machines, which is assigned a number and a connecting cable for CSR in the DUST with the DUST is sealed with CSR mandatory seals SLEEP KS 18.
DUS KS switchboard, established the central cashier's work place (other than the automatic DUST KS) and keyboard functionality supports Dua on the registration of transactions at the DUST, as well as receipt KS print DUS KS 19.
Programs designed to value added tax rates, fuel prices, as well as DUST configuration set up CSR DU change could take place only after the Z report printing before business resumes DUS KS 20.
Control mechanism that automatically blocks the receipt and review of the output, if over the paper tape. Control mechanisms are created so that the cashier operator or other persons cannot be arbitrary in these mechanisms to disable the SLEEP of KS 21.
Revenue meter is fitted with a mechanism that provides the cash balance, if the revenue counter works with two or more nominal cash for a 22.
A special key, which provides a cash balance of customer service if the vending machine revenue placed the counter works with cash denomination a 23.
The program, which provides vending machines placed in or together with the meter revenue recorded information of total memory TA provision 24.
Program fee (cost) to provide registration: KS 24.1.
the mode of operation of the program pašidentificēšan (entering computer data bearer systems program is compared with the stored media program) for print AD KS KS (locks) control data, which provides the identification of 24.2.
fiscal data stored in memory use X and Z report printing KS 24.3.

the system's working the lock when you try to release a fiscal memory block that is check the tape or the journal KS 24.4.
the system's working the lock if attempting to reload the system's central control unit at the time of the transaction and change the program without saving the electronic that you want to delete and not fiscal memory transaction totals in money terms KS 25.
Economic activities of the appropriate number of VAT rates (but no less than two VAT rates) into that, KS. Passenger vehicles (except passenger taxi), bus terminals and railway stations that used and KS-at least one VAT rates into the 26.
X and Z print the report (National Edition) which contains: 26.1, KS.
user name (physical person – name, surname), KS 26.2.
user registration number (VAT-liable person-ENVIRONMENT with the VAT taxable person assigned number) that KS 26.3.
the user's legal address (physical person – declared place of residence), KS 26.4.
report type (X or Z), KS 26.5.
report number that CSR report Z 16.5.
review the date and time of the printout, 16.6 KS.
total of transactions recorded in money terms that KS 26.8.
total of transactions recorded in monetary terms by the cash register or cash system chapters that KS 26.9.
total of transactions recorded in monetary terms the breakdown by types of settlement (in clear, non-cash, with other current receipts) that KS 26.10.
total of transactions recorded in monetary terms by the VAT rates applied, KS 26.11.
calculated sales tax amount by rates that applied, KS (except passenger vehicles (except passenger taxi), bus terminals and railway stations that used and KS) 26.12.
Exchange money that KS 26.13.
that the KS inkasēt money, 26.14.
that the KS cash, 26.15.
the total of the transaction cancelled, KS 26.16.
the amount of cash money box report that at the time of print, KS 26.17.
stored in memory that the registered total pay, KS report Z 26.18.
chassis number that 26.19.
fiscal identification code and memory block number KS 26.20.
currency amounts received by currency, equivalent in each currency and amount of the Republic of Latvia monetary units that, KS, which performs currency conversion calculation 26.21.
station name and address SLEEP KS 26.22.
each type of fuel litres per day of balance beginning of DUS KS 26.23.
each type of fuel supplies, as well as any appendices for each type of fuel quantity change (correction) DUS KS 26.24.
the balance of each type of fuel litres X or Z report at the time of print DUST KS 26.25.
sold (issued) fuel in the total in monetary DUST KS 26.26.
each sold (issued) fuel type value in money terms and quantity in litres over the settlement and payment of the total amount recorded in money terms for each account type DUST KS 27.
print a receipt in a national language which contains: that, KS. Passenger vehicles (except passenger taxi), bus terminals and railway stations that used and KS-tickets 27.1.
user name (physical person – name, surname), KS 27.2.
user registration number (VAT-liable person-ENVIRONMENT with the VAT taxable person assigned number) that KS 17.0.
registered office THERE, KS 27.4.
the title of the document (receipt), the receipt number, date and time of the printout. The receipt numbers in increasing order, and not repeated. If the receipt number after Z report printing is started from the beginning that the checks in addition to indicate the number of that statement, a Z KS 27.5.
chapter number or title that KS 17.1.
the transaction (goods (service) or product (service) Group) name and VAT mark (number, letter, or other feature, which indicates that the item (service) or product (service) is applicable in particular to the Group tax rate or tax is not applicable), as well as the quantity and price that KS 27.7.
the VAT rate applied, KS 17.3.
the amount of registered business (separate to the VAT rates applied) without VAT, KS 17.3.
VAT amount (separate to the VAT rates applied) that KS 27.10.
total of transactions recorded in money terms that KS 27.11.
discount granted in money terms that KS 27.12.
settlement way that KS 27.13.
the right to settle the amount of money that you receive, KS 27.14.
the right to settle in cash in the amount issued (balance) 27.15, KS.
full chassis number that 27.16.
the system identification code and the fiscal memory block identification number KS 27.17.
currency name (keys) and quantity, the exchange rate (price), the equivalent of the currency received and the balance of money issued by the Republic of Latvia to enter the cash receipt in that unit, KS that performs currency conversion calculation 27.18.
station name and address SLEEP KS 27.19.
DU number DUS KS 27.20.
fuel sold the name, quantity and unit price DUST KS 27.21.
industry regulations governing certain mandatory properties for passenger vehicles, bus terminals and railway stations that used and KS, TS 28.
All the printed receipt, X and Z report information (other than your user name, registration code and address) accurate Journal of the avatar and KS. Passenger vehicles (except passenger taxi), bus terminals and railway stations that used and KS may not specify the name of the taxpayer registration number and address, report type, date, time.
The portable electronic journal may not specify the name of the taxpayer registration number and address and specify the report only the type X 29.
Journal of information specified in technically sustainable way to tape the information it is not possible to change all of that fixed period of that tape, KS 30.
Journal of data provided at the Z review the output for that Portable electronic journal 31.
Markup specifying "copy" to copy of the receipt, KS 32.

The document series and number, date of purchase or service, as well as the total amount of VAT, the amount of VAT separately and the total amount of the TAX receipt, specifying if in addition to the receipt is shipment regulations about the use of invoices or other procedures laid down in accordance with the accounting requirements of the laws and the documents that made excuses, KS 33.
Paid and refunded money tracking individual chapters that KS 34.
Cash register and cash register system, which provides cancellation receipt operations, ensure that the cancelling of the check layout, KS 35.
Gas station fuel supplies in tracking DUST KS 36.
Automatic fuel management process with a single connected system require devices and equipment DUST KS 37.
Get fuel and automatic fuel records issued separately from other goods and services tracking DUST KS 38.
Configuration in which DU match sold number of fuel type, one litre of fuel price and the number of pulses per litre of fuel, if DUST working in pulse/litre KS readout mode SLEEP KS 39.
DU on the issue of fuel and at the same time with the registration of the transaction and receipt of DUS KS prints from DUST DUS switchboard KS KS 40.
blocking all DU and fuel service interruption, if DUST KS work interfered with or one of the DUST are activity CSR unlocked, as well as in the event of unauthorized interference in the DUST in the DUST KS KS 41.
A special procedure in the program that controls the SLEEP system recorded data retention in the non-volatile memory that does not block, and the fiscal memory block each time you turn on the SLEEP of KS, after each completed operations, as well as the mains voltage in case of an emergency fall. If the retention of data is affected, then DUST the work automatically lock of CSR DUS KS 42.
The z report the information specified to not save in memory when the electronic DUST KS for during operation the power supply is interrupted the SLEEP of KSA 43.
Information on the cost of fuel and refuelling in the journal SLEEP prints of KS (except for fuel price AD KS change) 44.
Data for the software change or modification of the registration of DUS DUS KS KS KS-control AD medium 45.
Changes to configuration parameters printout receipt, X and Z report and the journal SLEEP KS 46.
Cash cheques, journal and reports the details specified exact match actually served and DUST fuel quantities registered KS and KS 47 DUS.
The work of the previous payment arrears or mode: DUST KS 29.3.
DU on and fuel service according to the buyer's order and DUST (ordered) registered KS fuel quantity DUST KS 47.2.
automatic calculation of the amount of fuel after the cashier operator (automatic refuelling station DUS KS machine) it has registered number and received DUE a sum of money or the value of the calculation of the fuel after the cashier operator (automatic DUST KS maker) registered DU number, price and quantity of fuel DUST KS 47.3.
Automatic registered business (originally printed in the cashier's check) cancellation, while printing out a receipt for the amount of fuel has actually been issued, if the buyer ordered the fuel can't get SLEEP KS (except AD-KS) 48.
If DUST is DUE to the independent program-with this Dua is actually the fuel control and registration of DUS KS 49.
The sum of revenue meter displaying stored in memory to the vending machine's display and (or) printer TA 50.
The revenue counter provides: TA 50.1.
maintenance of this information in memory when the sum of the revenue counter works with two or more nominal: TA 50.1.1.
the whole day (period) the total payments received during the (total), the Republic of Latvia to 99999.99 currency TA 50.1.2.
payment amount for each day (period) of the goods sold (services provided), the Republic of Latvia to 99999.99 currency TA 50.1.3.
the aggregate total memory score-cash of the Republic of Latvia to 99999.99 unit TA 50.2.
maintenance of this information in memory when the sum of the revenue counter works with one rated: TA 50.2.1.
total days (period) during the (service) of the nominal number of units-999999 pieces TA 50.2.2.
one nominal value TA 50.2.3.
the aggregate total memory score: 999999 pieces a 50.3.
According to all the goods (service) record sum in memory when the meter revenue accounts unit sold a 50.4.
According to the records of all received paid the sum in memory when the revenue counter records the total amount of payments received by a 50.5.
the identification of the negotiable instrument TA 50.6.
immutability and display dzēšamīb (physically damaging seals) TA 50.7.
a special procedure for the control of data retention sum memory in each trade (service) time you turn on the machine by the mains voltage the emergency drop of a questionnaire used abbreviations: the cash register;
KS-cash system, including in petrol filling stations in the system;
DUS KS-fuel stations in the system, including in petrol filling stations in the system;
AD-KS-automatic gas stations in the system;
DU-filling machine;
TA-Trade (service) machine;
TS-the taximeter;
VAT-value added tax;
ENVIRONMENT – the State revenue service;
X report – financial review at the time of examination;
The z review-days (period) the financial statement for the period, after which the data fill out the cash register (cash system, specialized equipment or machinery) journal.

Minister of finance Spurdziņš o. Annex 8 Cabinet on May 2, 2007. Regulations No 282 application for mandatory allocation of seals (model) Minister of finance Spurdziņš o. 9. attachment Cabinet on May 2, 2007. Regulations No 282 report on mandatory use of the seal on the ___ ____ of ____ __ _____ ___ (period) the Minister of finance Spurdziņš o.