The Value Added Tax Arrangements For Dealing With Wood

Original Language Title: Pievienotās vērtības nodokļa piemērošanas kārtība darījumos ar kokmateriāliem

Read the untranslated law here: https://www.vestnesis.lv/ta/id/150464

Cabinet of Ministers Regulations No. 1028 in Riga in 2006 (19 December. No 7. § 68) of the value added tax arrangements for dealing with timber Issued in accordance with the law "on value added tax" 13.2 quarter of article i. General questions 1. determines: 1.1. procedures for TBA beneficiary apply, calculated and paid to the State budget the value added tax (hereinafter referred to as the duty) of the law "On value added tax" in the second paragraph of article 13.2 above timber (lumber) supplies domestically;
1.2. the order in which you apply the recipient calculates and pays the tax on the national budget law "on value added tax" in the third paragraph of article 13.2 the services rendered in transactions with timber domestic (hereinafter services);
1.3. the law "On value added tax" the third paragraph of article 13.2 of the services;
1.4. timber and timber supplier receiving reciprocal billing arrangements;
1.5. the value added tax return for the timber supplies and services in transactions with timber form SALES TAX 6 (hereinafter VAT statement annex 6) sample (annex 1) and the NASA aizpildīš;
1.6. with lumber accounting transactions (hereinafter referred to as the accounting records) sample forms and filling out the order: 1.6.1. accounting of delivered wood register forms SALES TAX 6.1 by yeast (annex 2);
1.6.2. the register of the account services form VAT 6.2 sample (annex 3);
1.6.3. received (purchased) timber tracking registry form VAT 6.3 sample (annex 4);
1.6.4. your service records registered VAT sample form 6.4 (annex 5).
2. The rules referred to in point 1.3 of the services are as follows: 2.1 preparation of the sais clouded with timber services (including digging rights, growing trees and logs for trying, evaluation, nozāģēšan, pruning and krautņ);
2.2. the wood processing and recycling services (including sawing, garināšan, peeling, milling, planing, turning, grinding, drying, gluing, varnishing and consists of);
2.3. labelling of timber products, grading, sorting, packing;
2.4. the chemical wood processing services (including the teriāl of antiseptēšan timber);
2.5. the timber transport, loading, unloading, handling and storage;
2.6. the supply of timber related market research (marketing) and between such services.
II. Value added tax calculation and payment of the supplier and the 3 Wood Wood, as well as the recipients of the service provider and the service you requested, if it is registered with the State revenue service value added tax register of taxable persons (hereinafter taxable person), on giving the State revenue service value added tax return for the tax period, it adds the VAT statement annex 6, which according to the requirements of chapter IV of the rules.
4. the taxable person for the supply of timber or of the services provided in the statement of the value added tax invoice (tax invoice) according to the law "on value added tax".
5. If the taxable person in the delivery of lumber to another taxable person, a tax the State budget pays the beneficiary of the timber in the following order: 5.1 the pay received for the supplier of wood timber value, tax invoice tax not paid;
5.2. the wood supplier is invoiced tax bill the tax specified in the annex to the Declaration included in the SALES TAX as calculated tax 6.
6. If the taxable person shall supply (sell) wood using the retail network, the tax applies to the law "on value added tax".
7. If a taxable person provides services to another taxable person, a tax paid to the State budget of the services in the following order: 7.1 the pay service provider value of the services received, but invoice tax for tax paid;
7.2. the invoiced service provider tax invoice tax included in annex 6 of the Declaration as a calculated tax.
8. where a taxable person supplies the lumber or provide services with value added tax exempt person (hereinafter referred to as the non-taxable person), the tax is applied to the law "on value added tax".
9. Timber supplier – the taxable person, the VAT statement annex 6 specifies the supply of timber for the taxation period in which the timber has been sent and is used in the tax bill.
10. the beneficiary of the Timber – the taxable person, the VAT statement annex 6 specifies the timber receipts (acquisition) for the tax period in which the timber has been received and you have received a tax invoice.
11. the service provider – the taxable person, the VAT statement annex 6 specifies the services of the tax period in which these rules are referred to in paragraph 2, the services and the tax bill is discharged.
12. Services – taxable person, the VAT in annex 6 of the Declaration indicate the services for the tax period, which has received this rule referred to in paragraph 2, the services and have received a tax invoice.
13. If this provision 9, 10, 11 and 12 in the cases referred to in paragraph about wood supply or services are paid before the lumber or receive services, advance payments of VAT in annex 6 of the Declaration does not specify.
14. If all received during the tax period (purchase) lumber intended only to the value added tax-taxable transaction (hereinafter referred to as transactions subject), timber importer-taxable person-has the right to annex the Declaration from the total calculated tax amount deducted as input: 14.1 tax invoice calculated tax on purchased wood;
14.2. the tax paid on the purchase in the retail lumber.

15. If all of the tax period the services received are only taxable transactions, service recipient – taxable person-has the right of VAT in annex 6 of the Declaration indicate the total estimated amount of tax to deduct as input tax invoice calculated tax on services received.
16. If you buy wood or the services received are used for both tax and value added tax of exempt transactions (hereinafter referred to as the non-taxable transactions), timber or recipient of services – the taxable person: 16.1. lumber and services used for exempt transactions, listed separately;
16.2. the calculation of the non-deductible VAT on taxable transactions not provided for timber or services;
16.3. the increase in the budget, the amount of the tax on non-deductible input tax in.
III. Mutual settlement of accounts for 17 recipients of Timber Wood pay through Cashless settlement, with the exception of those provisions referred to in paragraph 18.
18. The right to settle on wood, you can pay by cash only in the following cases: If the beneficiary of the timber 18.1. is a natural person who is not registered with the State revenue service value added tax register of taxable persons, it paid money to the lumber supplier credit account;
18.2. If timber supplied (sold), using the retail network;
18.3. If the lumber supplier and the beneficiary of the timber are natural persons who do not have to register with the State revenue service with value added tax register of taxable persons.
19. The recipient of services in transactions with the kokmat Rial paid using cashless settlements, except for this provision in paragraph 20.
20. Payment of services rendered by Rial in dealings with kokmat, you can pay by cash only in the following cases: 20.1. If customer is a natural person who is not registered with the State revenue service value added tax register of taxable persons, it paid money to the credit of the account of the service provider;
20.2. If one natural person, the value of the services provided do not exceed 20 lats;
20.3. If the service provider and the service recipient are physical persons who do not have to register with the State revenue service with value added tax register of taxable persons.
IV. fill in the annex to the Declaration 21. Annex 6 fill in the VAT Declaration, on the basis of the accounting records, which shall be drawn up in accordance with the requirements of chapter V of the rules.
22. in annex 6 of the Declaration State: 22.1.  Part I – the value added tax return shall include the value added tax amount calculated;
22.2. in part II-timber suppliers (recipients) and service providers (receiving).
23. Fill in the VAT statement annex 6, part I: 23.1.  row 1 – tax for the period in which transactions are performed with the wood domestically;
23.2. in row 2 – timber supplier (beneficiary) or service provider (recipient) name (natural person-name);
23.3. row 3 – taxable person registration number for the State revenue service with value added tax register of taxable persons;
23.4. in row 4, during the tax period the value of the delivered timber without tax, calculated as 4.1, 4.2, 4.3, 4.4 and 4.5 of the totals row, including: 23.4.1.  4.1. in line with the 18 percent tax rate to the taxable supply of timber to taxable persons, without using the retail network;
23.4.2.4.2 line – with a tax rate of 18 percent taxable supply timber through the retail network;
23.4.3.4.3 line – with a tax rate of 18 percent in timber supply taxable non-taxable persons, without using the retail network;
23.4.4.4.4 line – with a tax rate of 18 percent taxable domestic wood supply carried out in other Member States of the European Union or third countries, or third territories registered persons not established in the State revenue service with value added tax register of taxable persons;
23.4.5.4.5 line-with 0% interest rate tax for taxable in free zones and customs warehouses made the timber supply, imported in the Republic of Latvia from a third country or third territory and not released for free circulation in the domestically;
14.6. in row 5 during the tax period the value of the services provided without the tax, calculated as 5.1, 5.2, 5.3 and 5.4. line total, including: 23.5.1.  5.1. in line with the 18 percent tax rate taxable services provided to taxable persons;
23.5.2.5.2 line-with the 18 percent tax rate taxable services provided to non-taxable persons;
23.5.3.5.3 line – with a 18 percent tax rate taxable services provided domestically, other Member States of the European Union or third countries, or third territories registered persons not established in the State revenue service with value added tax register of taxable persons;
23.5.4.5.4. line – with a 0% interest rate tax subject in free zones and customs warehouses services provided, which are directly linked to the wood, imported in the Republic of Latvia from a third country or third territory and not released for free circulation in the domestically;
14.7. in row 6, received during the tax period timber value without tax, calculated as 6.1, 6.2, 6.3 and 6.4. line total, including: 23.6.1.  6.1. row, from taxable persons, without the use of a small commercial network, received 18 percent of the tax subject lumber;
in 23.6.2.6.2 line-from taxable persons using a small Forum marketing network, received 18 percent of the tax subject lumber;
23.6.3.6.3. row, from non-taxable persons received timber;
23.6.4.6.4. line-free zones and customs warehouses with the tax received 0 interest subject lumber, imported in the Republic of Latvia from a third country or third territory and not released for free circulation in the domestically;
23.7. in row 7, during the tax period the value of the services received free of tax, calculated as 7.1, 7.2 and 7.3. line total, including:

23.7.1.7.1 line and of the taxable persons received 18 percent tax rate taxable services;
23.7.2.7.2. line – from non-taxable persons services received;
23.7.3.7.3. line-free zones and customs warehouses with the tax received a 0% interest rate for taxable services that are directly related to timber imported into the Republic of Latvia from a third country or third territory and not released for free circulation in the domestically;
14.8.8. row, from taxable persons received not taxable transactions the value of timber used;
14.9.9. row, from taxable persons received not taxable transactions the value of the services is used;
23.10. row 10 – total tax amount, calculated as 10.1, 10.2, 10.3, 10.4., 10.5, 10.6 and 10.7. line total, including: 23.10.1.  10.1. the lines – tax on timber, received from taxable persons: 6.1 x 18 rows: 100;
23.10.2.10.2. line – tax on timber, delivered through a retail network: 4.2 line x 18:100;
23.10.3.10.3. row – tax on timber supplied to non-taxable persons: 4.3 x 18 rows: 100;
23.10.4.10.4 the line – tax on lumber shipped to other Member States of the European Union or a third country or third territory registered persons not established in the State revenue service with value added tax register of taxable persons: 4.4 line x 18:100;
23.10.5.10.5. row-tax on services received from taxable persons: 7.1 line x 18:100;
23.10.6.10.6. row-tax on services supplied to non-taxable persons: 5.2 x 18 rows: 100;
23.10.7.-tax row 10.7. for services provided in other Member States of the European Union or a third country or third territory registered persons not established in the State revenue service with value added tax register of taxable persons: 5.3 line x 18:100;
23.11. in row 11, the amount of taxes paid for the lumber, received through the retail network: 6.2 x 18 rows: 100;
23.12. in row 12-non-deductible input tax amount: (8. + 9 rows): 100 x 18;
23.13.13. row-input tax deductible amount: 10.1 line + 10.4 + row row 11-12. row;
23.14.14. row – value added tax declaration to be included in the tax amount: 10.-13. row row.
24. The value added tax declaration and in the declaration statement pretax amounts indicate domestic timber supply and made of wood, as well as service delivery and receipt. The value added tax return shall include only VAT statement annex 14. line 6 calculate the amount of tax which increases or decreases the value added tax return calculated in the State budget in the amount of tax payable.
25. the annex to the Declaration in part II 6 VAT included: 25.1. timber supplier list that corresponds to the received (purchased) timber tracking registry (VAT 6.3);
25.2. the list of service providers that match your service records registered (VAT 6.4);
25.3. a list of the recipients of the wood that matches the supplied timber tracking registry (VAT 6.1);
25.4. the recipient list that corresponds to the accounting records of the services provided (VAT 6.2).
V. accounting register fill 26. Taxable person supplying or receiving domestic lumber, as well as providing or receiving services, value added tax accounting needs every transaction with lumber accounting records include separately.
27. All the accounts listed transactions with timber include VAT in annex 6 of the Declaration in the following order: 27.1. delivered lumber (SALES TAX 6.1);
27.2. the services provided (VAT 6.2);
27.3. incoming (purchased) wood (VAT 6.3);
27.4. the services received (VAT 6.4).
28. The delivered timber tracking registry (VAT 6.1) (annex 2): 28.1.1. box-record number;
28.2. box 2-entry date;
28.3. in column 3-name of counterparty (natural person-name);
28.4.4. box – the registration number of counterparties for the State revenue service with value added tax register of taxable persons, the non-taxable person-taxpayer's code, a natural person, the person's code;
28.5.5 in box-tax invoice date;
28.6.6 in box-tax invoice number;
28.7. box 7 – taxable persons delivered timber value without tax, excluding retail network supplied lumber;
17.9. in box 8-tax on timber supplied to taxable persons, excluding retail network supplied;
46.8.9. box-retail value of timber delivered without tax.
28.10.10 in box-tax on timber, delivered little of trade;
No 28.11. in box 11-taxable persons not delivered timber value without tax, excluding retail network supplied;
No 28.12.12. column – tax on timber supplied to non-taxable persons, excluding retail network supplied;
28.13.13. box-the other Member States of the European Union or third countries, or third territories registered persons not established in the State revenue service with the value added tax to taxable persons on the register of the delivered timber value domestically;
14.28.14-box tax on timber, which domestically supplied in other Member States of the European Union or third countries, or third territories registered persons not established in the State revenue service with value added tax register of taxable persons;
28.15.15. box-free zones and customs warehouses, the delivered value of timber imported into the Republic of Latvia from a third country or third territory and not released for free circulation in the domestically;
29. Filling this in paragraph 28 of the rules of the registry of suppliers of small trade in timber, cash-settled, not by the counterparty. At the end of each working day of the following registry entries: 29.1.  5. box the it review the date after which the data filled in the cash register, cash register system, specialized devices or equipment (hereinafter referred to as the "Z" in the report);

29.2.6. box the "Z" statement number;
29.3.9. box the "Z" in the report specified in the retail value of the delivered timber without tax.
29.4.10. box the "Z" in the report specified tax on timber supplied retail.
30. the accounting records of the services provided (VAT 6.2) (annex 3): 30.1.  1.-the record number box;
30.2. box 2-entry date;
30.3. in column 3-name of counterparty (natural person-name);
18.9.4. box – the registration number of counterparties for the State revenue service with value added tax register of taxable persons, the non-taxable person-taxpayer's code, a natural person, the person's code;
5.5 in box-tax invoice date;
19.0.6. box-tax invoice number;
19.1. box 7 – taxable persons the value of services provided free;
19.1. in box 8-tax on services supplied to taxable persons;
19.2. in box 9 – non-taxable persons the value of services provided free;
30.10.10 in box-tax on services supplied to non-taxable persons;
30.11.11. box-other Member States of the European Union or third countries, or third territories registered persons not established in the State revenue service with value added tax register of taxable persons, domestic value of the services provided;
30.12.12. column-tax on services provided domestically in other Member States of the European Union or third countries, or third territories registered persons not established in the State revenue service with value added tax register of taxable persons;
30.13.13. box-free zones and customs warehouses provide the value of the services directly related to timber imported into the Republic of Latvia from a third country or third territory and are not released for free circulation domestically.
31. (purchased) received the accounting register (VAT 6.3) (annex 4): 19.3.  1.-the record number box;
19.4. column 2 – entry date;
19.4. column 3-name of counterparty (natural person-name);
19.5.4. box – the registration number of counterparties for the State revenue service with value added tax register of taxable persons, the non-taxable person-taxpayer's code, a natural person, the person's code;
31.5.5 in box-tax invoice (or invoices) date;
19.6.6 in box-tax invoice (or invoices);
19.7.7. box-from taxable persons (purchased) received the pre-tax value of the wood, except for the retail network (purchased) received;
19.8. in box 8-tax on wood (purchased) received from taxable persons;
19.8.9.-retail box (purchased) received the pre-tax value of the timber;
31.10.10 in box-tax paid for the lumber received (purchased) in retail trade;
31.11.11. box-from non-taxable persons (purchased) received timber value, excluding retail network received (purchased);
31.12.12. column-free zones and customs warehouses (purchased) received timber value.
32. Your service records in the registry (VAT 6.4) (annex 5): 32.1.  1.-the record number box;
32.2. box 2-entry date;
32.3. in column 3-name of counterparty (natural person-name);
32.4.4. box – the registration number of counterparties for the State revenue service with value added tax register of taxable persons, the non-taxable person-taxpayer's code, a natural person, the person's code;
32.5.5 in box-tax invoice (or invoices) date;
32.6.6 in box-tax invoice (or invoices);
32.7.7. box-from taxable persons the value of the services received free of tax;
20.4. in box 8-tax on services received from taxable persons;
32.9.9. column – from non-taxable persons the value of the services received;
32.10.10. box-free zones and customs warehouses, the value of the services received, directly related to timber imported into the Republic of Latvia from a third country or third territory and are not released for free circulation domestically.
Vi. Closing questions 33. Be declared unenforceable in the Cabinet of 12 June 2001, Regulation No 251 "procedures applicable value added tax transactions with timber" (Latvian journal, 2001, 94 no; 2002, no. 22, no. 4; 2005).
34. the rules shall enter into force by 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 January 2007.
 
 
1. the annex to Cabinet of 19 December 2006, regulations no 1028 Minister of Finance Minister of finance Spurdziņš o. o. Spurdziņš annex 2 Cabinet on 19 December 2006, regulations no 1028 annex 3 Cabinet on 19 December 2006, regulations no 1028 Finance Minister o. Spurdziņš annex 4 of the Cabinet of Ministers on 19 December 2006, regulations no 1028 Finance Minister o. Spurdziņš annex 5 Cabinet on 19 December 2006, regulations no 1028 Finance Minister o. Spurdziņš