The Order In Which The Value Added Tax Applicable To The Supply Of Goods And Services Rendered In The Republic Of Latvia Or Another Member State Of The European Union Registered Diplomatic And Consular Missions And International Organizations Over The

Original Language Title: Kārtība, kādā pievienotās vērtības nodoklis piemērojams preču piegādēm un pakalpojumiem, kas sniegti Latvijas Republikā vai citā Eiropas Savienības dalībvalstī reģistrētajām diplomātiskajām un konsulārajām pārstāvniecībām un starptautisko organizāciju pār

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/152174

Cabinet of Ministers Regulations No. 64 in 2007. Riga on 16 January (pr. 4. § 69) procedure for value added tax applicable to the supply of goods and services rendered in the Republic of Latvia or another Member State of the European Union registered diplomatic and consular representatives and missions of international organisations and representations associated with such persons, institutions of the European Community, the North Atlantic Treaty Organization (NATO), the armed forces of the Member States and their constituent parties, composition and arrangements refundable excise tax of the Republic of Latvia purchased excise duty made in accordance with the law "on value added tax" article 7, first paragraph, point 6 and law " For excise duty "article 20 of the fourth part i. General questions 1. determines the order in which: 1. the State budget refundable value added tax of the Republic of Latvia purchased goods and services received: 1.1.1. pursuant to the principle of parity: 1.1.1.1. Republic of Latvia registered third-country diplomatic and consular representatives and missions of international organisations (hereinafter third country representation in the Republic of Latvia);
1.1.1.2. The Republic of Latvia in third countries established diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members, as well as third country representation in the international organizations employees who, in the territory of the Republic of Latvia has diplomatic status, if such persons are nationals of the Republic of Latvia or permanent residents (hereinafter referred to as the third country representation in the Republic of Latvia related person);
1.1.2. in the Republic of Latvia registered the Member States of the European Union, diplomatic and consular representatives and international organisations European Union missions (hereinafter referred to as the European Union's representative office in the Republic of Latvia);
1.1.3. in the Republic of Latvia registered the Member States of the European Union, diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members, as well as international organisations European Union representation for employees in the territory of the Republic of Latvia has diplomatic status, if such persons are nationals of the Republic of Latvia or permanent residents (hereinafter referred to as the European Union's representative office in the Republic of Latvia related person);
1.1.4. The Republic of Latvia registered institutions of the European Community (hereinafter referred to as the institution of the European Community, the Republic of Latvia) in accordance with the 1965 8 April the European Community of the Protocol on the privileges and immunities;
1.1.5. The North Atlantic Treaty Organization (NATO) Member States ' armed forces, staying in the Republic of Latvia (except for the Latvian national armed forces), and the composition of the constituent parties, if such persons are nationals of the Republic of Latvia or permanent residents (hereinafter referred to as the NATO military forces unit);
1.2. the State budget refundable excise tax this provision 1.1. bottom of the persons referred to in point on the territory of the Republic of Latvia purchased excise duty;
1.3. the applicable value added tax 0 interest rate to the supply of goods and services provided in the territory of the Republic of Latvia: 1.3.1. other Member States of the European Union registered third-country diplomatic and consular representatives and missions of international organisations (hereinafter third country representation in the other Member State of the European Union);
1.3.2. the other Member States of the European Union by third country established diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members, as well as third country representation in international organisations where employees of another European Union Member State's diplomatic status (hereinafter third country representation with other Member State of the European Union the associated person);
1.3.3. other Member States of the European Union Member States of the European Union established diplomatic and consular representatives and international organisations European Union missions (hereinafter referred to as the representation of the European Union in another Member State of the European Union);
1.3.4. other Member States of the European Union established the European Union Member States ' diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members, as well as international organisations European Union representation of employees, which the other European Union Member State has diplomatic status;
1.3.5. other Member States of the European Union registered European Community institutions under the 8 April 1965 Protocol on the privileges and immunities of the community;
1.3.6. The North Atlantic Treaty Organization (NATO).
2. These rules also apply to: 2.1. diplomatic and consular representation in diplomatic and consular agents and administrative staff, family members, if they spend those persons of the Republic of Latvia and is this person: 2.1.1. minor children;
2.1.2. children over the age of 18 years, if they learn Latvian higher or secondary education institutions and live with their parents;
2.1.3. the spouses;
2.2. the European institutions established in the community, which, in accordance with the 1965 8 April the European Community of the Protocol on the privileges and immunities have been granted the rights, privileges and immunities;
2.3. persons belonging to NATO units in the armed forces, and they are: 2.3.1. military personnel;
2.3.2. civilians who employed the North Atlantic Treaty Organization (NATO) in the armed forces of the Member States.
3. The rules referred to in point 1.1, purchasing products and services on the territory of the Republic of Latvia pay value added tax in accordance with the value added tax bill. The said invoice amount of value added tax refunded this provision in accordance with the procedure laid down in chapter II, pursuant to the provisions in chapter III of these constraints.

4. The rules referred to in point 1.1. persons who have acquired the territory of the Republic of Latvia excise goods subject to excise duty has been paid, the amount of excise duty release this rule in accordance with the procedure laid down in chapter II, pursuant to the provisions in chapter III of these constraints.
5. the amount of excise duty Refundable to the excise goods shall be calculated by taking into account the appropriate excise duty rate and using the following information: 5.1 for the fuel (petroleum products) – amount of fuel and the type of product (gas oil, petrol, diesel, biodiesel, which is totally derived from rape seed oil, petrol or diesel with bio. In this case, indicates the projected type (ethyl alcohol or of rape seed oil derived biodiesel) and the content of the bio-fuel mixture tilpumprocento);
5.2. for alcoholic beverages – products (beer, wine, fermented beverages, intermediate products, other alcoholic drinks), name, absolute alcohol content product in tilpumprocento, one volume of the package number of packages, the manufacturer (only beer producers);
5.3. manufactured tobacco products (cigars, cigarillos, cigarettes, fine cut smoking tobacco cigarettes, another wound smoking tobacco), the name, packaging or one weight unit (cigarettes, cigars, cigarillos) in one package, the package number, retail price (cigarettes – the maximum retail price shown on the excise tax stamps);
5.4 on soft drinks – the type of product (for example, lemonade, mineral water with sugar, sweetening matter or flavoured aromatic substances), the name of one volume of the package number of packages;
5.5. coffee-product type (for example, coffee, instant coffee, coffee drinks, extracts), the name, the percentage of coffee, one packaging weight, number of packages.
6. If the source document does not contain this provision of the information referred to in paragraph 5, which requires a refundable excise tax amount calculation, this provision 1.1. persons referred to in addition to the submit document containing the required information, the veracity of the excise goods which the seller has stated with a signature and seal. If it is not possible to determine the type of product and the rate of excise duty on alcoholic beverages or tobacco products, in addition to the documents of the relevant trade mark number excise duty or submit the appropriate excise tax stamps.
7. the quantity of gas oil that electronic cash register receipt given in litres in kilograms is calculated using the following formula: Q = L x 0.5559 Q-quantity in kilograms;
L-a quantity in litres;
0.5559-liquefied petroleum gas the mean density (kg/l).
8. The supply of goods and services that this rule 1.2. persons referred to in subparagraph is provided on the territory of the Republic of Latvia to apply value added tax 0% interest rate, this provision in accordance with the procedure laid down in chapter IV.
II. Procedures for refundable value added tax and excise duty 9. Value added tax and excise tax refund for goods and services for the following purposes: 9.1. Republic of Latvia registered representations in third countries and the missions of the European Union (hereinafter referred to as the representation of the Republic of Latvia) – for goods and services offices in official use;
9.2. with the representation of the Republic of Latvia related parties – for goods and services that individual personal needs;
9.3. the institutions of the European Community, the Republic of Latvia, of the goods and services of the official;
9.4. The NATO armed forces units – for goods and services in final consumption in the Republic of Latvia.
10. Value added tax and excise tax refund for the following periods: 10.1 representations in the Republic of Latvia: 10.1.1. quarterly basis during the quarter, the goods purchased and services received;
10.1.2. once a month, if the requested reimbursement of the value added tax amount per month of purchased goods and services received not less than 1500 lats;
10.2. with the representation of the Republic of Latvia – the relevant fuel me once every quarter on quarter during the purchased goods and services received;
10.3. in the Republic of Latvia in third countries established diplomatic and consular missions of the Member States of the European Union and diplomatic and consular representation in administrative and technical staff and their family members – every four months for four months of purchased goods and services received, starting from the date on which the Protocol of the Ministry of Foreign Affairs has received notice of the arrival of the person concerned in the Republic of Latvia;
10.4. the institutions of the European Community, the Republic of Latvia, as required, but not less frequently than once a year for the period in question purchased goods and services received;
10.5. The NATO armed forces units – once a quarter on quarter during the purchased goods and services received.
11. The representative of the Republic of Latvia may choose the period for which the claim value added tax and excise tax refund pursuant to this rule 10.1. conditions referred to.
12. the application of the value added tax and excise duty repayment (annex 1) together with the source documents (originals or law in the order certified copies) of the Ministry of Foreign Affairs submitted to the State Protocol: 12.1. representation in the Republic of Latvia: 12.1.1. where the application is for the quarter, to 30 days after the quarter in question;
12.1.2. If the application is for a month, 15 days after the end of the month concerned;
12.2. the representation of the Republic of Latvia related party-30 days after the quarter in question;
12.3. This provision 10.3 persons referred to, within 30 days after the end of the fourth month;
12.4. the institution of the European Community, the Republic of Latvia – six months after the end of the period, which is the application.

13. The representative of the Republic of Latvia, which this provision at the bottom paragraph 12.1.1 12.1.2.., or the period referred to in the justification is not possible to submit the original documents of the period purchased goods or services received, the application shall be accompanied by a copy of the source document that acknowledged the procedure laid down in the laws and the national offices of the written confirmation that the original source document are in the Ministry of Foreign Affairs of that country or other institution responsible for permanent keeping. These conditions do not apply to persons who, within the meaning of these provisions with the appropriate missions related persons.
14. the institutions of the European Community, the Republic of Latvia, which this rule 12.4. the period referred to in the paragraph below it is not possible to submit the original documents about the justification for the period in question purchased goods or services received, the application shall be accompanied by a copy of the source document, demonstrating the laws of order and the institutions of the European Community, the Republic of Latvia written confirmation that the source document is the original European Community institution responsible long-term storage.
15. This provision 10.3 persons referred to only submit justification for the original documents.
16. To design the rules of application referred to in point 12:16.1. authorized person applicant fill out part I of the application;
16.2. If the application is required to refund the excise duty on fuel, also indicate the vehicles registered in the Republic of Latvia on the relevant representation or representations of the parties concerned, or to the institution of the European Community, the Republic of Latvia,
16.3. the Ministry of Foreign Affairs Protocol authorized person within 10 working days: 16.3.1. examine whether the applicant has the right to be provided for in these provisions of the value added tax or excise tax refund on the goods referred to in the application or service, and certify the application, part II a signed and stamped;
16.3.2. If the applicant is added to the application a copy of the source document, checks the compliance with this provision in paragraph 13 or 14 these conditions;
16.3.3. In part II of the application with the signature and stamp of certifying compliance with the terms specified in the application of these rules;
16.3.4. application with source documents sent to the State revenue service territorial institution under the Ministry of Foreign Affairs, legal address.
17. the NATO armed forces unit the value added tax and excise duty repayment (annex 2) with the source documents (originals) by national armed forces joint headquarters within 30 days after the quarter in question.
18. To design the rules of application referred to in paragraph 17:18.1. Nato armed forces units authorized person completed part I of the application;
18.2. National armed forces Joint Chief of staff authorized person within 10 working days: 18.2.1. examine whether the applicant has the right to be provided for in these provisions of the value added tax or excise tax refund on the goods referred to in the application or service, and certify the application, part II a signed and stamped;
18.2.2. application with source documents sent to the State revenue service territorial authority according to national armed forces joint staff legal address.
19. the State revenue service territorial institution, within 30 days after this 12 and 17 of the rules referred to in paragraph 19.1 of referral: check whether the source document in the form of laws and regulations in the order;
19.2. checking the application specified refundable value added tax amount or calculate the amount of excise duty and to clarify it if made a mistake in the calculation;
19.3. check that came with the application of the value added tax invoice of the transaction amount is not less than 29 or 31 of these regulations the amount indicated in paragraph;
19.4. check that the representations in the Republic of Latvia or to the representation of the parties concerned, or the institutions of the European Community, the Republic of Latvia in the application the specified amount of fuel, which is required for reimbursement of excise duty does not exceed the provision referred to in paragraph 35, the amount of fuel the vehicle specified in the application by the applicant in accordance with the provisions of paragraph 16.2 below;
19.5. a decision on the requested value added tax or excise duty refund or refusal to pay back the tax.
20. The value added tax or excise duty shall not be refunded if the application is designed to: 20.1. According to the requirements of this regulation;
20.2. the application of the value added tax or excise duty refund, together with the source documents (originals or law in the order certified copies) is not filed within the time limit set in these rules;
20.3. the application contains goods not purchased and services have been received during the period for which the application is being requested in the value added tax and excise tax refund;
20.4. value added tax invoices not presented within the legislation;
20.5. the application contains goods or services do not meet the requirements of this regulation;
20.6. value added tax invoice in the amount of the transaction is less than 29 or 31 of these regulations the amount indicated in paragraph;
20.7. the application specified in the quantity of fuel required for excise tax refund exceeds this rule referred to in paragraph 35, the fuel quantity.
21. If the State revenue service territorial authority has decided to refund of value added tax or excise duty: decision draws up 21.1 in duplicate;
21.2. the copy of the decision to send the National Protocol of the Ministry of Foreign Affairs or national armed forces Joint Staff, and the other copy of the decision together with the source documents left in the possession of the State revenue service territorial institution;
21.3. within five working days after the decision of the State budget is refunded in the decision of the value added tax and excise duty, the amount paid to the bank account specified on the application. Costs associated with the transfer are deducted from the amount refunded.

22. If the State revenue service territorial authority has decided not to refund of value added tax or excise duty on the basis of this provision, paragraph 20, within five working days after the decision of the Ministry of Foreign Affairs sent a national protocol or national armed forces Joint Staff with a copy of the decision, stating the reasons for the refusal is based, together with the application added source documents.
23. the application on the basis of which is reimbursed value added tax or excise tax, as well as the submissions of original source document attached or, 13 and 14 of these rules in the case referred to in paragraph – justification – copies of documents remain in the possession of the State revenue service territorial institution. If the applicant has the necessary justification to get back the original document, it shall be submitted together with the original legislation also established a certified copy of the source document.
24. According to the value added tax and excise duty refund procedures which are applicable to the Mission of the Republic of Latvia and with the representation of the related parties in the country concerned, their missions in the Republic of Latvia and with these representations, Tajikistan tītaj persons at the Ministry of Foreign Affairs of the Republic of Latvia National Protocol on the recommendation of the value added tax and excise duties may be repaid without these provisions in chapter III of the said limits.
25. In order to apply the provisions referred to in paragraph 24 of the value added tax or excise duty refund procedures, national diplomatic or consular representation of the Ministry of Foreign Affairs submitted to the State Protocol, the application of the value added tax or excise duty refund procedure and the representation of the Republic of Latvia with the representation of the related parties in the country concerned, together with any proposal for additional advantages value added tax or excise duty refund procedures applicable to a national Office in Latvia.
26. The Ministry of Foreign Affairs of the State of the Protocol provisions referred to in paragraph 25 of the application and no later than 30 days after receipt of the application, shall take a decision on the possibility of repayment in the Republic of Latvia registered representations of the country concerned or by the representation of the related parties value added tax or excise duty without this provision in chapter III of the said limits. The decision taken by the Ministry of Foreign Affairs of the State Protocol in writing notify the applicant and the State revenue service territorial institution, indicating further value added tax or excise duty refund procedures in the Republic of Latvia registered representations of the country concerned or by the representation of the related parties.
III. Limitations 27. Value added tax refunded: 27.1. representations in the Republic of Latvia, on the rules referred to in annex 3 of the goods and services;
27.2. the representation of the Republic of Latvia related parties – these rules referred to in annex 4 of the goods and services.
28. The United States Embassy in the Republic of Latvia and with this Embassy related parties the value added tax on goods purchased and received services released without applying the provisions referred to in paragraph 27.
29. the representation of the Republic of Latvia, the European Community's institutions in the Republic of Latvia and NATO armed forces units, value added tax and excise tax refund, if each value added tax invoice in the amount of the transaction, including the value added tax of not less than 125 litres.
30. in paragraph 29 of these rules limit does not apply to charges for telecommunications services, room rental, electricity, gas, heat supply, water supply in the central water supply system, sewage and garbage services, security services, as well as fees for vehicles purchased fuel.
31. the representation of the Republic of Latvia related parties for value added tax and excise tax refund, if each value added tax invoice of the transaction amount, including value added tax, is not less than 35 lats.
32. in paragraph 31, these provisions limit does not apply to charges for telecommunications services and to charge for transport means purchase fuel.
33. The value added tax shall not be refunded for the Republic of Latvia purchased ancient or antique objects older than 100 years, art and used goods.
34. excise tax was reimbursed to NATO units of the armed forces of the Republic of Latvia purchased alcoholic beverages and tobacco products.
35. the excise duty levied on vehicle fuel purchased during a maximum of 250 litres per month for each transport agent that is registered in the Republic of Latvia to the Republic of Latvia of the representation or representations associated with this person's name, or to the institution of the European Community, the Republic of Latvia.
36. in paragraph 35 of these provisions limit does not apply to units of the armed forces of NATO, the United States Embassy in the Republic of Latvia and with the Embassy of the related parties.
37. the goods for which a refund of value added tax and excise duty are not allowed to be used for commercial purposes.
38. The value added tax that is refunded in accordance with the procedure laid down in these rules, will be repaid to the national budget, or about the amount reduced in accordance with the subsequent submissions the estimated refundable tax amount if: 38.1. representation in the Republic of Latvia, the institution of the European Community, the Republic of Latvia or the NATO armed forces units a year by selling or otherwise disposing of the acquisition for the benefit of another person or institution not listed at the bottom of this provision in paragraph 1. goods (except for transport means), with a value (without value added tax) exceed 1000 dollars per unit;

38.2. the representation of the Republic of Latvia related parties during the year by selling or otherwise disposing of the acquisition for the benefit of another person or institution not mentioned in point 1.1 of these rules, goods (except vehicles), value (without value added tax) exceeds 500 Lats per unit;
38.3. the representation of the Republic of Latvia, the institution of the European Community, the Republic of Latvia or the NATO armed forces unit within three years after the purchase of the vehicle and its registration in the Republic of Latvia the trans portlīdzekl sells or otherwise disposes of the good to another person or institution not mentioned that the bottom point 1.1.
39. If, with the representation of the Republic of Latvia related person that leaves the territory of the Republic of Latvia and to which the vehicle is reimbursed value added tax in accordance with the procedure laid down in these rules, within three years after the purchase of the vehicle and its registration in the Republic of Latvia, the vehicle sells or otherwise disposes of a good person or institution other than those referred to in point 1.1 of these rules, the State budget in the amount of 1/36 part of value added tax refunded the amounts for each month that left up to a three-year term.
40. For this rule 38 and 39. transactions referred to in points: 24.9. representation in the Republic of Latvia, the representative of the person or the institution of the European Community, the Republic of Latvia shall inform the Ministry of Foreign Affairs Protocol;
40.2. The NATO armed forces unit shall inform the national armed forces joint staff;
40.3. the Ministry of Foreign Affairs Protocol or national armed forces joint staff shall inform the State revenue service territorial institution.
IV. Procedures applicable value added tax 0 interest rate 41. The supply of goods and services in the territory of the Republic of Latvia State revenue service with value added tax-taxable person registered in the register of the person (hereinafter taxable person) gives these rules 1.3.1., 1.3.2, 1.3.3, 1.3.4 and 1.3.5.. referred persons apply value added tax 0% interest rate on the basis of the relevant Member State of the European Union looking certificate.
42. This provision of the certificate referred to in point 41 is written proof of this rule 1.3.1., 1.3.2, 1.3.3, 1.3.4 and 1.3.5.. referred to the rights of persons in the territory of the European Union to buy goods or services for which the applicable value added tax 0% interest rate. Model form for the certificate are laid down in the European Commission's January 10, 1996 in Regulation No 31/96 on the excise duty exemption certificate, and it is common throughout the European Union.
43. The territory of the Republic of Latvia To acquire goods or services for which the applicable value added tax 0% interest rate, this provision 1.3.1., 1.3.2, 1.3.3, 1.3.4 and 1.3.5.. referred person shall submit the original of the certificate to the person liable, from which it buys goods or obtains services.
44. a taxable person who provides goods or services, these rules 1.3.1.1.3.2, 1.3.3, 1.3.4 and 1.3.5.. bottom of the person referred to in point: 44.1. statement to the person who submitted the certificate value added tax invoice for goods delivered or services rendered, the application of the value added tax 0% interest rate;
44.2. include your business value added tax return for the tax period, when the goods or services provided;
27.5. submit to the State revenue service received the original of the certificate, together with the value added tax return for the taxation period;
27.6. save a copy of the certificate of accounting documents, which, based on the original of the certificate of the jota, a certified law.
45. The supply of goods and services in accordance with international treaties in the territory of the Republic of Latvia provided the North Atlantic Treaty Organization (NATO) and who is paid from the North Atlantic Treaty Organization (NATO) means value added tax 0% interest rate applies on the basis of the State revenue service.
46. for the provisions referred to in paragraph 45, the taxable person who, in accordance with the international treaties concluded with the North Atlantic Treaty Organization (NATO) authorized person (hereinafter referred to as the authorised representative of NATO) contract for the supply of goods or services (hereinafter referred to as the seller), submitted to the national armed forces joint staff: 46.1. application (two originals) of the value added tax 0% interest rate (annex 5) with a request to allow to sell goods or services specified in the contract for the supply of goods or services (hereinafter referred to as the Treaty), the application of the value added tax 0% interest rate;
46.2. a copy of the contract, specifying the name of the contract between the folksy and date.
47. To design this rule 46.1. application referred to in paragraph 1 below: 29.3. seller's representative to NATO authorised representative shall fill out the application, part I;
47.2. the national armed forces joint staff responsible person: grant application 47.2.1. registration code;
47.2.2. within five working days of the test, or the application to the goods and services specified in the treaties, and fill out the application, part II;
47.2.3. enter information about the application of the goods and services specified in the data tracking system, the sum of the value of goods and services that make up the accumulated value.
48. If the rules referred to in paragraph 47.2.3. accumulated value is reached from the North Atlantic Treaty Organization (NATO) means the value of goods and services, in accordance with the Treaty, goods delivered and services rendered that are paid from other funds, permission to apply value added tax 0% interest rate is not provided and applicable value added tax law.
49. the seller both the original application and submit a copy of the contract the State revenue service territorial institution according to the legal address of the seller.
50. The State revenue service responsible person:

50.1. within five working days of completing this rule 46.1. application referred to in subparagraph (iii), and approved it with the signature and stamp of certifying the seller's right to request the following supplies of goods and services value added tax 0% interest rate;
50.2. application filled out one check made out to the seller, but the second you leave the original in the possession of the State revenue service territorial institution.
51. the seller after this rule 50.2. application referred to below, the original receipt: 51.1. statement NATO trustee value added tax invoice are specified in the contract for goods or services that are paid for from the North Atlantic Treaty Organization (NATO) means the application of the goods supplied or the services provided to the value added tax 0% interest rate, and indicates the application's registration number and the contract number;
51.2. included in the transaction value added tax return for the tax period, when the goods or services provided;
51.3. the original of the application of the value added tax declaration for the tax period in which the goods or services are supplied.
52. If the seller has tax arrears, the State revenue service territorial authority has the right not to give these rules permit referred to in paragraph 45.
53. If the State revenue service territorial authority has decided not to give these rules permit referred to in paragraph 45, the five working days following the adoption of the decision in writing to the seller and a national armed forces joint command, specifying the reasons for the refusal.
54.22. These provisions and referred to in paragraph 53 of the State revenue service's decision may be challenged in accordance with the law on taxes and duties ".
V. closing issue 55. Be declared unenforceable in the Cabinet of Ministers of 13 April 2004 rules No. 290 "procedure for value added tax applicable to the supply of goods and services supplied to diplomatic and consular representatives and missions of international organizations in the Republic of Latvia and with these representations related parties, the European Community institutions, the North Atlantic Treaty Organization (NATO), the armed forces of the Member States and their constituent parties, the composition and arrangements , the persons referred to in a refundable excise tax "(Latvian journal, 2004, nr. 66; 2006, 71 no).
Informative reference to European Union directives, the regulations include provisions resulting from: 1) of the Council of 17 May 1977, the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes-common system of value added tax: uniform basis of assessment;
2) Council of 25 February 1992 Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by January 31, 2007.
   
1. the annex to Cabinet of 16 January 2007, regulations No 64 application value added tax and excise duty refund for missions in the Republic of Latvia, the Republic of Latvia with representations related parties and the institutions of the European Community, the Republic of Latvia Finance Minister o. Spurdziņš annex 2 Cabinet of 16 January 2007, regulations No 64 application value added tax and excise duty repayment NATO armed forces units, Finance Minister o. Spurdziņš annex 3 Cabinet of 16 January 2007, regulations No 64 representative offices in the Republic of Latvia the official requirements for goods and services for which the State budget refundable value added tax vehicles: 1 1.1. all types of cars;
1.2. motorcycles, mopeds, bicycles;
1.3. compulsory equipment of vehicles, spare parts and repair costs;
1.4. the lubricant and fuel vehicles.
2. Interior objects (such as furniture, carpets, curtains, curtain rods, blinds, linen, dishes, table and wall clocks).
3. Musical instruments (e.g., piano, piano, organ).
4. Office equipment (such as computers, computer parts and computer accessories, printers and their spare parts, scanners, copy machines and their spare parts, calculators, phone, and fax machines).
5. Household appliances: 5.1 electrical goods (e.g. washing machines, laundry presses, irons, sewing machines, dishwashers, freezers, refrigerators, heated horse at the device, cleaning equipment, fans, humidifiers, air conditioners, stoves, ovens, mixers, coffee grinder, coffee machines, grills, toasters, rosters, projectors, light fixtures);
5.2. audio equipment and video equipment (such as radios, tape recorders, acoustic equipment, amplifiers, speakers, microphones, televisions, video recorders, video cameras, antenna);
5.3. photographic (such as cameras, tripods, lenses, Flash).
6. Office supplies.
7. Printed matter (such as business cards, invitations, programs, brochures, literature, form, table cards, menus).
8. Representation and their managers ' room: 8.1 design, construction, repair, as well as the construction and repair of premises for building materials;
8.2. the maintenance and cleaning of the necessary goods and services;
8.3. lease services;
8.4. the supply of electricity, gas supply, heat supply, water supply in the central water supply, sewage, waste removal. 
9. Security and alarm systems, security services.
10. Fee for parking, garage for rent.
11. Fire protection equipment.
12. Telecommunications services.
Minister of finance Spurdziņš o. Annex 4 of the Cabinet of Ministers on 16 January 2007 the Regulation No. 64 To the representation of the Republic of Latvia persons related personal needs for goods and services, for which the State budget refundable value added tax vehicles: 1 1.1. all types of cars;
1.2. motorcycles, bicycles and mopeds;
1.3. compulsory equipment of vehicles, spare parts and repair costs;
1.4. the lubricant and fuel vehicles.
2. Interior objects (such as furniture, carpets, curtains, curtain rods, blinds, tablecloths, bedding, dishes, table and wall clocks).

3. Office equipment (such as computers, computer parts and computer accessories, printers and their spare parts, scanners, copy machines and their spare parts, calculators, phone, and fax machines).
4. Household appliances: 4.1 electrical goods (e.g. washing machines, laundry presses, irons, sewing machines, dishwashers, freezers, refrigerators, heated horse at the device, cleaning equipment, fans, humidifiers, air conditioners, stoves, ovens, mixers, coffee grinder, coffee machines, grills, toasters, rosters, projectors, light fixtures);
4.2. audio equipment and video equipment (such as radios, tape recorders, acoustic equipment, amplifiers, speakers, microphones, televisions, video recorders, video cameras, antenna);
4.3. photographic (such as cameras, tripods, lenses, Flash).
5. Security and alarm systems, security services.
6. Telecommunications services.
Minister of finance Spurdziņš o. Annex 5 Cabinet of 16 January 2007, regulations No 64 application of the value added tax 0% interest rate to the supply of goods and services supplied to the North Atlantic Treaty Organization (NATO) and paid from the resources Minister of finance Spurdziņš o.