Cabinet of Ministers Regulations No. 933 Riga 2006 14 November (pr. No 59, 35) the law "On value added tax" for the application of rules Issued in accordance with the law "on value added tax" article 7.2 article 8 subparagraph 4.4 part, article 8 the fifth paragraph, article 12 and article 36, subparagraph 1.2 1. Law "on value added tax" (hereinafter called the Act) the provisions of rules: 1.1. separate law used in clear terms;
1.2. explains the taxable transactions and transactions that are not applicable to Kuma Liu, as well as the taxable value of the transaction;
1.3. determines the procedure for the registration of taxable persons, in the light of the rights laid down in the law;
1.4. the clear item delivery location, acquisition of goods in the Sa unit and service location criteria and conditions;
1.5. determine the services that you use depending on their actual location changing the place of supply of services;
1.6. lays down the conditions under which the applicable statutory Iza hospitality structures;
1.7. lays down the conditions under which the law is applicable at a reduced rate of duty;
1.8. identifies documents and lays down the conditions on which a person may apply to be boxed around the 0% interest rate;
1.9. determine the time of the transaction and tax billing conditions, taking into account the specificities of individual transactions;
1.10. determines the order in which the taxable person may write out a tax bill for goods transport service in the territory of the European Union or of the goods transport services directly linked to the export of goods;
1.11. determines the transactions for which tax bills may be issued to non-taxable persons;
1.12. the deduction of input tax clear conditions;
1.13. explains the real estate registration and re-registration, as well as the deduction of input VAT and VAT deductible adjustments you agree;
1.14. explains the conditions for invoicing and deduction of the nominator right player if is broken the lease purchase (leasing) the agreement on the use of the real property;
1.15. the conditions clearly deductible input tax rate from say;
1.16. the tax declaration is clear conditions, as well as individual cases in addition to the information to be submitted;
1.17. determine the amount of the refund of the excess tax restrictions and conditions on which the tax refund restrictions do not apply;
1.18. provide product specific terms of accounting transactions in the territory of the European Union;
1.19. determines the order in which the taxable person may change the taxation period;
1.20. explains the tax calculation and payment arrangements;
1.21. provides a practical application of the law in the necessary situation descriptions and determines the calculation formula.
1.22. the law determines in article 1.4, part of the procedure for determining input tax;
1.23. determining the value added tax payment form.
2. the rules of law don't apply: 2.1. contractual penalties, security, arms, money, the insurance money as members of society paid šināšan the reimbursement of insurance cases, the membership fee and reimbursement of expenses to be paid, which is not the consideration for the supply of goods or services;
UR2.2.dot ions and subsidies from the State budget and local budgets, State or municipal authorities granted the Government (Executive) function;
2.3. the company's capital investment in Exchange for securities and shares certificates;
2.4. the amounts that are received in accordance with the assignment of the claim;
2.5. interest income on deposits with credit institutions, including the bank account balances and deposit (except for the interest income received by credit institutions);
2.6. the amounts (interest income) of debt securities, including bonds, promissory notes (unless the interest income received by credit institutions);
2.7. dividends;
UR2.8.ie hospitality structures of financing cooperation projects in public contract referred to the civil code and the civil code in that company profit-sharing;
UR2.9.ie hospitality structures from Exchange rate fluctuations;
2.10. providers of electronic communications services in remote areas of mutual norēķ with other providers of electronic communications services;
2.11. The Republic of Latvia registered religious organizations provide religious services and rituals;
2.12. charitable purposes without remuneration votes (dāvinātaj) goods and services rendered;
2.13. other costs appear and minimum supply free of charge a copy of the Latvian National Library according to Appear and other managed mu free delivery of copies of statutory law;
2.14. the funding, not the reward and is not related to the supply of goods or services (does not apply to advance payments).
3. Article 1 of the law on the use of the term "product" applies also to the electricity, gas, heat, heating, steam and water.
4. The law applied the term "immovable property" does not apply to railway rolling stock (wagons, locomotives and tanks).
5. in applying article 1 of the law, for the supply of goods to be considered also the printing business reviewer's printed book sales (referrals) to customer, if printing economic performer this book printing has used his paper, and other paper materials needed for printing and paper share in total consumption of paper is not less than 50 percent.
6. Article 1 of the law through the application of paragraph 3 of section "b", for the supply of a service is also considered cutting the award.
7. Application of article 1 of the law, where the value added tax (hereinafter referred to as the duty) the taxable person (hereinafter taxable person) for your business activities purchased (including same brand) goods or services free of charge free of charge (for example, your employees, family members of employees or other persons), it must be regarded as a failure. For example, if the taxable person's economic activities is the supply of the container and that person give the dishes their employees, it must be regarded as a failure. If the taxable person's economic activities is the provision of the services (such as clothes dry cleaning) and that person cleansed clothing free of charge to their employees, it must be regarded as a failure. If a taxable person whose economic activity is the clothes dry cleaning, buy and give his people, it is not considered a failure.
8. Article 1 of the Act in paragraph 11 applied the term "budgetary authority" shall apply to persons in the public government facilities within the meaning of the law (also on State and local agencies), which by law or public law contract granted certain public mandate (competence) in the area of public administration or public administration delegated the task and which is financed from the State or local government or administrative expenses shall have the right to charge a fee for a particular management task (hereinafter referred to as a body governed by public law).
9. If the tax authorities suspect of tax payment of budget situations in which transactions take place between related parties law "About taxes and duties", by the tax administration tax audit (audit), is entitled to check the article 1 of the law referred to in paragraph 12 of the market value of the transaction (price), its detection accuracy and refine the market value of the transaction (price) by using or combining: 9.1. taxable person their economic activities to the sa down internal prices (price applied for which the taxable person sells own product or provide services to other unrelated parties the same taxation period (including average discount));
9.2. the external market price (the price at which another taxable person under the same conditions on the analogue goods or provides services to other analogue unrelated parties);
9.3. the method of subtracting the costs (supplies of goods and services for the market value is determined, the supplier of products sold or services provided the cost of the goods (services) plus the appropriate mark-up costs that enforced the supplier comparative transaction to an unrelated person, taking into account the transaction providing the functions performed, assets used, take risks and market conditions);
9.4. customs value;
9.5. the expert assessment.
10. If the transaction is carried out in accordance with the public procurement law, the market value of the article 1 of the law within the meaning of point 12 of the contract price shall be considered.
11. If, in respect of supplies of goods and services apply to the price increase or decrease us prices discounts form, article 1 of the law referred to in paragraph 12 of the goods and services market value shall be determined, subject to the discount.
12. Article 1 of the law "paragraph 16 b" and "c" are referred to real estate objects considered as unused real estate, even if the new built, renovated, reconstructed or renovated buildings (construction) or part of lease or otherwise use up this building (building) or part of the commissioning or year after commissioning it rented, leased or used for other EEDs duals.

13. Article 1 of the law "paragraph 16 (c)" referred to in the terms "Recon", "information on reconstruction" and "restoration" is used in the construction area of regulatory law.
14. Article 1 of the law referred to in paragraph 19, the term "agricultural Pro dukcij processor" does not apply to those economic operators who provide catering services (including canteens, cafes, restaurants), as well as to those who are engaged in trade of agricultural products, but not, or does not provide for the processing of agricultural Pro dukcij.
15. in applying article 1 of the law 21, if the lease purchase agreement between the lessee and the lessor shall not be designed for the transfer of ownership of a lease purchase object moving the benefit of this transaction is not considered for hire purchase (leasing). Such transactions shall be deemed to apply to the lease.
16. A land motor vehicle, vessel or any other vessel and the aircraft is considered also the situation in the new vehicle, if it complies with both article 1 of the law of the relevant paragraph 31 referred to off-cījum.
17. in applying article 2 of the law the second part, on taxable transactions are to be considered as well, by the self-employed.
18. The application of article 2 of the law the second part, on taxable transactions are not regarded as payment for that taxable person receives from their employees or other persons as compensation for another taxable person for services rendered or goods delivered, partially or fully taxable person are used for employee or other individual personal needs (at the Mayor, over the limit spent fuel, over the limit, made a phone call).
19. in applying article 2 of the law the second part on the taxable transaction is not considered a business transition (communion of property or part of a transition in the form of a transfer of assets and liabilities) other operating the possession or use of the operator, if the transfer of assets and liabilities, whether for consideration or not or as a contribution to the share capital of a capital company or a partnership in the investment (capital) (hereinafter referred to as the capital of the company), the company's winner becomes the successor of successor rights and obligations within the meaning of commercial law and is continued by the thigh of action saimn not related to the company's sale or commercial companies.
20. in applying article 2 of the law the second part, if as a result of the transition of the company the company's winner actually becomes the successor to the rights and obligations of the transferee for the purposes of the commercial and economic activity does not continue, the transfer of assets and liabilities shall be considered separately sold goods, fixed assets, materials and services (acquired rights and other intangible assets) that are subject to tax in accordance with the procedure prescribed by law.
21. in applying article 2 of the law the second part, on taxable transactions, they also finds the imports of goods which are not carried out economic activities.
22. in applying article 2 of the law for a quarter, State and local grants (subsidies) received to cover in whole or in part with the production of goods or the provision of services, and is directly linked to the price of goods or services, including this transaction value, the transaction value cannot be cut on State and local government grants (subsidies). This rule is not applicable to budget-funded institutions.
23. This provision 22, paragraph order does not extend to the information in the mērķdot public passenger transport and the granting of domestic carriers mērķsubsīdij disabled and politically repressed persons.
24. in applying article 2 of the law for a quarter, State and local grants (subsidies) received to cover in whole or in part with the production of goods or the provision of services related to expenses, but not directly linked to the price of goods or services, not included in the transaction value.
25. in applying article 2 of the law for a quarter, a tax included in the price if sold call prepaid cards, tickets (vouchers), monthly, gift card, tickets to sporting events.
26. in applying article 2 of the law the seventh part, lending and money lent is damage and control service value is the percentage of credit and credit management, or the lender's fees set out on the value of the services provided.
27. in applying article 2 of the law the seventh part, the value of the services related to payment instruments (currency) other money market instruments, derivative financial instruments and transferable securities (securities) trade financial instruments market law (including currency futures buying and selling) is the difference between the means of payment (currency) other money market instruments, derivatives and securities purchase and sale price taking into account the tax period the total amount of all of the above transactions.
28. in applying article 2 of the law the seventh paragraph, if the securities or equity holder selling the securities or the shares at a price above the shares or securities at face value, and contribution margin (the difference between the sales price and sales of securities or shares of a nominal value) are not counted in the company's capital as this capital increase, the service value is the difference between the sales price and sales of securities (shares) at face value.
29. in applying article 2 of the law in the eighth when the international trade of a leader + grant of DM note the endpoint is specified, on the place of receipt of the goods shall be considered to be a customs declaration of goods to the recipient's address in the Republic of Latvia.
30. in applying article 2 of the law in the eighth, the imports of goods transactions in taxable value shall not include natural resource tax and the booking of passenger car and motorcycle tax.
31. Article 2 of the law shall also apply to part 8.1 acquisitions of goods within the European Union.
32. in applying article 2 of the law of the seventeenth, when real estate sales are not separated so the real estate object value in the sales, which are not taxable under article 6, first paragraph, paragraph 23 (such as Earth, its parts), and renovated, reconstructed, renovated buildings (structures) or part of the sales value after the renovation, reconstruction or restoration work, which is taxable , the taxable value is the difference between the buildings (premises) or part of the sales value, together with the ground or part of the sales value, and this building (building) or part of the value before the renovation, reconstruction or restoration work with the ground or part of the value of the land before the sale or acquisition of all or part of the value before the building (construction) or part of the renovation , reconstruction or restoration that is on this earth.
33. in applying article 2 of law 17.1 share if first is sold unfinished construction object, which is not the acquisition value, the taxable value of the object of sale.
34. in applying article 2 of the law, part 3, paragraph 19.1, taxable person, after evaluation of the results of cooperation they discount the value assigned by the specific reception of goods and services, the tax return for the taxation period in which the discount is applied.
35. Article 2 of Act 21.1 the conditions referred to in part be attributed to persons: Act 35.1. on behalf of another person, providing mediation services;
UR35.2.sa having consideration for the mediation of mediation agent (broker) services;
35.3. work in his own name but used another person the services or supplies its services and collected full payment, which includes another taxable person, or of the services provided, the value of the goods supplied together with tax and transfer fees received in conjunction with the relevant tax service providers or suppliers of goods.
36. in applying article 2 of Act 21.1 part, taxable only to the value of the service provided by the merchant.
37. The housing administration, House Administration, landlords and other persons receiving fees for goods delivered or services rendered and which chooses not to apply article 2 of law thirteenth share, announces 2 part of article 21.2 of the goods referred to in the delivery and distribution of the provision of services between natural persons (citizens) and legal entities (including natural persons carrying out economic activity) the suppliers of goods or service providers in accordance with contracts entered into between the parties.
38. in applying article 2 of the law, twenty-second, on public administration (Executive Branch) functions considered public persons in the State administration law, the machine other than that person's economic activities.
39. If a public person with external laws or public law agreement delegating administration tasks to individuals according to the State administration of the law and of the equipment towards the administrative costs of the particular task of the Administration is entitled to charge as a public service to those individuals covered by article 2 of the law of the twenty-second part.

40. to article 3 of the law and in the first paragraph of article 26, the first and the ninth person referred to is registered with the State revenue service value added tax register of taxable persons (hereinafter referred to as the register of taxable persons), it shall submit the corresponding State revenue service territorial institution registration application (annex 1).
41. A Person who has authority to sign, the rules referred to in paragraph 40 of the registration application shall be submitted personally to the State revenue service a whole. Rial of the body. By submitting the application, the person presented identity document or driver's license. The applicant is responsible for the veracity of the information provided, until responsibility passes to another person.
42. The State revenue service accepts this provision referred to in paragraph 40 of the registration application (complete regulations document development and design in accordance with the procedure laid down in the field) and made to the cold mark on the gum.
43. in applying article 3 of the law of the first paragraph of point 5 "a" section, not the European Union register the person as well as any other Member State of the European Union (hereinafter referred to as Member States), the person who performs domestic taxable transactions in its own name, recorded in the register of taxable persons in accordance with article 3 of the law of tenth or article 26.
44. A Person who is registered in the register of taxable persons under article 3, first paragraph, point 5, point "b", recorded under article 3 of the law referred to in the third subparagraph. That person can use the law of the fifth subparagraph of article 3 of the said rights.
45. in applying article 3 of the law on the part of the public 1.1 revenue service a whole. the Rial authority shall consider registration submissions and runny within 15 working days after receipt of the agreement the person recorded in the register of taxable persons or taken a decision on refusal of registration.
46. in applying article 3 of the law, in case of 1.1 a decision on refusal of registration, the State revenue service territorial authority within five working days, send to the person giving the reasons for refusal.
47. in applying article 3 of the law on the part of the person, 1.1 which received a decision on refusal of registration is entitled to specify the registration application and re-submit it to the State revenue service territorial institution.
48. in applying article 3 of the law, if the second part of the budget-funded institutions do of article 3 of the law referred to in the second subparagraph the transactions that give rise to significant competitive ļojum is relevant in cases where they do not apply to that institution and if the taxable value of transactions 12 months reached or exceeded 10000 lat, budgetary institution financed by the taxable person is to be registered in the registry.
49. Article 3 of the law referred to in the third subparagraph, the term "party to a contract or agreement related group" is applicable to partnerships and groups of persons who have entered into a contract and it provides joint economic activities (for example, rent a room together, technological equipment, technique).
50. Article 3 of the law referred to in the fifth subparagraph, rights are applicable only to natural or legal persons or arrangements such as a contract or related groups of such persons or their representatives that the declared place of residence or registered office in the Republic of Latvia.
51. Article 3 of the law in the fifth and 12 months referred to in subparagraph 5.1 are not tied to the calendar year, but apply to any 12-month period.
52. Article 3 of the law of the eighth part extended to budget-funded institutions.
53. Article 3 of the law, part 4, point 8.1 requirements do not apply to the person of another Member State carrying out an economic activity, within the territory of the European Union and non-registered persons registered in the register of taxable persons.
54. Article 3 of the law referred to in section 8.3 values determined in accordance with the taxable person's financial accounts data supplied.
55. Article 3 of the law To the tenth part of the persons referred to in the register in the register of taxable persons, they shall submit a registration application (annex 4) State revenue service territorial institution according to one of the transaction execution places inland.
56. Article 3 of the law in the twelfth part of the conditions that are applicable to the supplies of goods carried out by moving the goods from one inland customs warehouse or free zone to other domestic customs warehouses or free zones. This provision shall also apply if the goods do not have the status of Community goods, or goods which launched the export procedure, you move from inland customs warehouse or free zone to another Member State under a customs warehousing or a free zone.
57. Application of article 4 of the law of the second subparagraph of paragraph 1, if the dispatch or transport of goods domestically initiated the delivery of the goods the site is domestic.
58. The application of article 4 of the law in the second subparagraph of paragraph 3, if the passenger is going back and forth, then return period shall be regarded as a separate transport operation.
59. Article 4 of the law of the second subparagraph of paragraph 5 shall apply if paragraph 5 are fulfilled "a", "b" and "c" under the specified conditions.
60. Article 4 of the law of the second paragraph of point 5 "c" referred to little consumption is assessed by comparing the total taxable person bought natural gas or electricity to below the quantity sold.
61. Application of article 4 of the law of the second paragraph of point 6, natural gas (which is delivered through the distribution system) or the power supply is the place where natural gas or electricity installed counter.
62. Article 4 of the law of the fourth part (3) also applies to the processing services.
63. in applying article 4 of the law of the sixth, when the service starts and ends in the third country or third territory, its location is not domestic.
64. in applying article 4 of the law on the sixth, for the service you shall be deemed also to courier letters, mailing correspondence and mail parcel post services.
65. in applying article 4 of the law on the sixth, the place of supply of the service is domestic, where the transport of the goods begins and ends domestically, whether or not such services receives a taxable or non-taxable person.
66. The application of article 4 of the law on the sixth if the car or railway carriage of goods are designed more for bills of lading, tax on each part of the carriage is applicable as a separate service in accordance with these rules.
67. Article 4 of law seventh part (3) also applies to the operation of the Tribunal.
68. Article 4 of law seventh part in paragraph 4, the term "processing" applies also to computer software development (also on database building, maintenance and rehabilitation) If this service is not provided by electronic means.
69. Article 4 of the law of the seventh paragraph of part 6 is applicable to services provided in the taxable person, with the staff (including recruitment and manning services). Services provided that the staff, the service determines the law in General.
70. in applying article 4 of the law the seventh paragraph, the service shall, if the taxable person domestic in this part of the services provided by the taxable person, of non-taxable majai person or other non-taxable person in the Member State, which do not carry out economic activity.
71. The application of article 4 of the law the seventh part 7, the service shall be determined as follows: 71.1. hiring real estate – in accordance with article 4 of the law fifth;
71.2. hiring of vehicles, in accordance with article 4 of the law on the third.
72. in applying article 4 of law seventh paragraph 8, part of the telekomunik tion services as services which provide full or partial tone of all kinds (including sound, images and written text) transmission, internet services, and the transfer or assignment to provide such services.
73. Article 4 of the law on the rules referred to in paragraph 7.2 shall apply in determining the place of supply of services fixed telephone line communication services and rental services in the following cases: 73.1. If the taxable person of Latvia receives a fixed telephone line communication services in the third country (or third) from that third country (or third) person, then, to avoid double taxation, services financial services the place of supply shall be determined in accordance with article 4 of the law, part 1, paragraph 7.2. Consequently, the taxable person of Latvia do not need to calculate and do not pay tax in the budget of Latvia, in accordance with the law, article 12 of part 1.1 received electronic communications services;
73.2. If a taxable person of Latvia provides domestic fixed phone line communication services outside the territory of the European Union, then, in order to avoid a situation in which the tax is applied at all, the service shall be determined in accordance with article 4 of the law, part 2, paragraph 7.2. Consequently, the electronic communications service is a duty rate of 18 percent;

73.3. If the taxable person of Latvia shall receive the rental service in case the third country (or third) from that third country (or third) person and not a leased thing is imported into the territory of the European Union, in order to avoid double taxation, the service shall be determined in accordance with article 4 of the law, part 1, paragraph 7.2. Consequently, the taxable person majai of Latvia do not need to calculate and do not pay tax in the budget of Latvia, in accordance with the law, article 12 of part 1.1 received rental service;
45.6. If a taxable person of Latvia provides domestic use rental service you outside the territory of the European Union and the leased thing to the person is not removed from the inland, then, in order to avoid a situation in which the tax is applied at all, the service shall be determined in accordance with article 4 of the law, part 2, paragraph 7.2. Hence the rental service is provided by the applicable tax rate of 18 percent.
74. The application of the law of article 6, first paragraph, point 1, it is considered that the quality of social services is assessed on social services and social assistance laws regulating social providers laid down requirements, if the social service providers who are not established social service providers register with the local authorities or other bodies of public administration contracts have been concluded for the provision of certain social services.
75. Article 6 of the law in the first part of paragraph 3 does not apply to the security guard and another employee food services repair, and imprison you.
76. Article 6 of the law, the first subparagraph of paragraph 4 is applicable, if the learner obtained an accredited educational program for the education of the public educational institution or in an approved private education institution and educational institution recognized by the State of learner education document.
77. The law article 6, first paragraph, point 4 in the State accredited educational institutions offer preparatory courses for approved educational programs is attributable to the General, vocational and academic education.
78. Article 6 of the law, the first subparagraph of paragraph 4 is applicable to education Pro registered in the register of specific programmes in the vocational training programme, which is linked to a specific profession standard and implemented an accredited educational institution, where education is provided for State recognized educational document.
79. Article 6 of the law, the first subparagraph of paragraph 4 shall also apply to the fees for professional development or vocational education provided by an approved educational institution according to the licensed program, if the education obtained a document that is issued by a State recognized equivalent training, accredited since 2005 on gender education program training (certificate to complement the small coat of arms of Latvia).
80. Article 6 of the law, the first subparagraph of paragraph 4 shall also apply to the fees for education, by the interests of State and local education authorities and state accredited private education institutions (such as the mainstream schools, vocational, specialized secondary education institutions, vocational training institutions, universities) provide State, local, or state-accredited private education institutions, students, pupils or students.
81. Article 6 of the law, the first subparagraph of paragraph 4 shall not apply to those public educational institutions recognized by the services that are not directly related to the educational process.
82. Article 6 of the law, the first subparagraph of paragraph 4 is also applicable: 82.1. sports training provided by the school and sports services, sports school students;
82.2. the fees for children's stay in the holiday and sports camps;
82.3. fees for a specially organized training classes for children under the age of 18 (for example, fees for swimming training).
83. Article 6 of the law, the first subparagraph of paragraph 4 shall not apply to the fees for training classes for adults (such as swimming, gymnastics) and the appropriate fee is taxable in accordance with the procedure prescribed by law.
84. in applying the law of article 6, first paragraph, point 4, food services are not taxable if they provide the same educational institution, their students and staff. If these services are in the areas of authority of the synergies between students and employees are provided by other taxable persons, they are liable to tax.
85. Article 6 of the law, the first subparagraph of paragraph 4 is applied also to the National School of administration and organised training provided services public administration employees.
86. Article 6 of the law, the first paragraph of point 8 "c" section is also applicable for the manufacture of copies from the library Fund of the existing books and other documents, as well as the thematic actions, bibliographical, informational services (including internet access) and other similar services.
87. Article 6 of the law, the first subparagraph of paragraph 8 shall not apply to such transactions as a cultural area rental, trade shows, fairs and similar events, as well as catering services within these institutions.
88. in applying the law in article 6, first paragraph, point 9.1, with no duty shall be payable on a social and also medical rehabilitation institutions uzturzīm. If the uzturzīm value of the additional services included in the said authorities also provide other services, they are subject to tax in accordance with the procedure prescribed by law.
89. Article 6 of the law, the first paragraph of paragraph 11 is not applicable: 89.1.ar Lotteries (lottery) and the organisation of gambling related services not you Casino and gaming halls (such as catering services mi or the delivery of the goods);
89.2. slot machine purchase, repair and similar services;
89.3. services related to children's slot machine purchase, maintenance and use.
90. in applying the law in article 6, first paragraph, point 11, persons who have the right to deal with the Casino and gaming and Lotteries of medicines (the lottery), the organisation of gambling, tax levy WINS, lottery tickets, fees for entrance to the Casino and gaming halls, power play and betting the rate value.
91. in applying the law in article 6, first paragraph, point 11, property tax shall be applied to the lottery. Tax paid, property purchase, not deductible as input, but will be included in the total value of property.
92. If the law of article 6, first paragraph, 1., 2., 3., 4., 5 and 8 of the said authorities or entities performing economic activities (including leased premises, provides catering services for a fee, copies of the principal dock, fi eld deals with the delivery of goods), these transactions are subject to tax in accordance with the procedure prescribed by law.
93. Article 6 of the law in the first part of paragraph 13 should be applicable only to persons considered as insurers or insurance intermediaries under the insurance company and the Insurance supervision law and the horse and reinsurance intermediary transactions. Exemption does not apply to insurance and reinsurance operations between nonsense law article 7, first paragraph, in accordance with the procedures specified in the services provided.
94. Article 6 of the law, the first subparagraph of paragraph 14 of the "a" section is an example of the JAMA also education of students or student, or teacher training institutions and other persons who have a working relationship with these institutions, the rental payments for the education service of the hotel.
95. Article 6 of the law, the first subparagraph of paragraph 14 of the "b" section in the tax exemption also applies the following residential home (residential) included in the contract for the management of the population monthly payments: 95.1. home internal plumbing and drainage system maintenance and technical service;
95.2. home internal heating and hot water heat system maintenance and technical service;
95.3. energy-supply systems maintenance;
95.4. the waste wire service;
the ventilation shaft and 95.5. flue cleaning;
95.6. home gas internal system maintenance and maintenance.
96. Article 6 of the law, the first subparagraph of paragraph 14 of the "b" section in the tax exemption does not apply to payments for services of the population (including residential home (residential) repair), not included in the residential home (apartment) and the management are not covered by the monthly payments on a residential home (apartment).
97. Article 6 of the law, the first subparagraph of paragraph 14 is not applicable to artists workshops and residential space maintenance and management services.
98. the purchased or imported goods and services received, which is not difficult to make the law article 6, first paragraph, referred to in paragraph 16 of scientific studies, is not exempt from the tax. The amount of tax paid to be included in the total value of scientific research.
99. Article 6 of the law in the first part of paragraph 17 of the "a" section is applicable also to the interest that you receive security worker.
100. Article 6 of the law in the first part of paragraph 17, point "b" is also applicable to those credit services related to customer advising financial matters (e.g. for credit receipts and issues, purchase and sale of securities).

101. the services of CIS-parauggrāmatiņ approval signatures, which are carried out on behalf of the bank, – exempted from tax in accordance with article 6 of the law in the first part of paragraph 17.
102. Article 6 of the law in the first part of paragraph 17, point "b" also applies to the postal payment system services provided by State joint stock company "Latvijas Pasts".
103. Article 6 of the law in the first part of paragraph 17 of the "c" section in the tax exemption not applicable: 103.1. banknotes and securities, if they have historical and Numismatic interest value and they buy collectibles;
precious metal coins, 103.2. if: 103.2.1. they don't use payments;
103.2.2. they have historical and Numismatic interest value and they buy collectibles;
103.2.3. they sell at a price that does not match their face value (for example, commemorative coins);
103.2.4. in accordance with article 13.3 of the law are not considered investment gold.
104. Article 6 of the law in the first part of paragraph 17, point "c" is also applicable to services related to payment cards issuance and billing and service.
105. Law 6 of the first paragraph of article 17, point "c" referred to a tax exemption does not apply to services related to payment and settlement maps technical service (including system modification, development, ATM machines, repair).
106. Article 6 of the law in the first part of paragraph 17 of the "c" section is applicable also to the currency of the purchase or sale transactions, currency futures and other derivative transactions with financial instruments financial instruments market law.
107. Article 6 of the law in the first part of paragraph 17 of the "d" section uses the term "securities" is applicable to shares, bonds, bills of Exchange, bonds, certificates and other evidence of privatization worth the paper that the statutory procedure skipping the State, municipalities, as well as merchants or individuals and which give the holder the right to the income.
108. Article 6 of the law in the first part of paragraph 17 of the "d" section uses the term "capital investment" is attributable to the investments in share capital of a capital company, investment partnerships, investment and capital contributions to the cooperative society or societies established under the civil law society referred to in the agreement, as well as to the rights to foreign merchants in the capital or income distributions, if its not fixed-stock or bond.
109. Law 6 of the first paragraph of article 17 of the "d" section applies to services related to securities and shares (certificates) for the purchase or sale of which is established, modified, terminated a transactions with securities and certificates of shares involved in the rights and obligations of persons with regard to participation in the company's capital raising and participation in company administration and profits if the securities or the shares are sold at a price exceeding the nominal value of the shares.
110. Article 6 of the law in the first part of paragraph 17 of the "d" section is also applicable to investment services on financial instruments market law, as well as services related to investment funds, public pension funds and venture capital funds to finance capital formation of the Government, if it is related to the legal or actual decision-making powers.
111. Article 6 of the law in the first part of paragraph 17 does not apply to: 111.1. safe deposit box rental and collection services;
111.2. securities market research, investment and capital market research, interbank settlement credit research and market research services.
112. Article 6 of the law, the first paragraph of paragraph 19 applies regardless of whether the consular services of the Republic of Latvia or foreign consular authorities.
113. in applying the law in article 6, first paragraph, paragraph 23, of real estate constitutes land and buildings, buildings, structures, permanent plantings, things that are ongoing in relation to land (for example, Rails, bridges, roads, communications, tanks, which are built into the ground and is not portable), areas for camping, parking lots and athletic fields.
114. Article 6 of the law, the first subparagraph of paragraph 23 is applicable also to real estate (including apartments, artist workshops and non-residential premises).
115. The law article 6, first paragraph, not referred to in paragraph 23 apply to the sale of real property is considered to be the first sale in the following cases: 115.1. If unfinished construction object sold until its commissioning (regardless of the number of times the sale until the commissioning of the object);
115.2. If the new building (building) or part of the service of acceptance is sold for the first time and after acceptance into service it is not used, rented or leased out;
115.3. If the new building (building) or a part of it is sold in the first year after the adoption, the new building (built in) or part of lease or otherwise use up to commissioning or during the year of acceptance into their rented, leased or used for other purposes;
115.4. If renovated, reconstructed or renovated building (construction) or a part of it is sold in the first year following the adoption operation.
116. in applying article 6 of the law, the first subparagraph of paragraph 23, real estate sales after privatization is not considered unused real estate first sale. Do not use real estate investment capital is not considered in this first real estate sale.
117. If real estate sales are not separated so the real estate object value in the sales, which are not taxable under article 6, first paragraph, paragraph 23 (such as land, parts of it), and do not use real estate (except for renovated, reconstructed, renovated buildings, constructions and parts) of sales value, which is taxable, the taxable value of all real estate sales transaction value.
118. in applying article 6 of the law, the first paragraph of paragraph 27, the duty shall be the students ' movement part of the service, which is financed from the municipal budget.
119. The Act 6 the first paragraph of article 27, paragraph the term "specially for this purpose licensed carriers" is applicable in accordance with the law "on local governments" in article 15. These carriers must be received from the municipal licence for the right to carry passengers.
120. Article 6 of the law in the first part of paragraph 29 does not apply, if the dental technicians made and delivered to the prosthetic dentures other medical institutions.
121. Article 6 of the law, the first paragraph of article 30 are applicable to persons having a teacher certificate for the right to provide services and the private certificate is defined in the degree, type and educational program that that person can run.
122. Article 6 of the law, the first subparagraph of paragraph 30 also applies to self-employed persons who serve homeschooling education and university training program.
123. The law of article 6.2 shall apply at the individual custom made dental prosthetic treatment delivery.
124. for the purposes of article 6.2 of the Act, if the goods are delivered as a set, each of these items is applicable in accordance with the statutory tax rate.
125. The application of the law in article 6.2, the tax rate of five percent applied in the printing business operators for the supply of books printed when printing economic performer this book printing has used his paper, and other paper materials necessary for the printing and the paper's share in total consumption of paper is not less than 50 percent.
126. Article 6.2 of the law 5 and 6 point "a" section is not applicable to electronically perform in the media, book and cartographic Edition delivery.
127. in applying the law in article 6.2, the tax rate of five percent shall also apply to the journal on the CD format, the annex to which is attached the note journals at no extra charge and is an integral part of the journal, if the CD contains information supplementing the information provided in the logs.
128. the five interest rate applied to the guest accommodation services provided in article 6.2 of the law referred to in paragraph 7, the guest accommodation home. Tax rate of five percent shall also apply if the value of this service is included in the other services and they are not tax invoice separately (for example, breakfast, use of the parking lot).
129. Article 7 of Act, paragraph 6.2 applicable guest accommodation services also service hotels that provide persons other than the education students or students, as well as teacher training institutions and other persons who have a working relationship with these institutions.
130. five interest rate in accordance with article 6.2 of the Act shall not apply to those guest accommodation accommodation provided additional services that are not included in the guest accommodation and tax invoice are separately or are charged a separate tax bill. These services apply to tax 18procent rate (also on the minibar, pay tv channels and the use of electronic communications services).

131. in applying the law in article 6.2, 8, 9 and 10, the tax rate of five percent applied to goods supplied to any person, and the services provided to any person.
132. for the purposes of the Act, paragraph 10 of article 6.2, the term "municipal waste" means waste management use the meaning of the Act, taking into account the classification of the waste of municipal waste specified in the classification.
133. Article 6.2 of the Act 11. dot is also home (room) the animal burial services.
134. Article 6.2 of the Act 11. dot is also applicable to the funeral service of the related provision for the supply of goods within the framework of the service provided.
135. Article 14 of the Act, paragraph 6.2 is applicable even for passenger transport services by route taxis.
136. Article 14 of the Act, paragraph 6.2 is applicable to passenger transport services provided to the passenger traffic international routes, as well as in international rail transport, if the route is for embarkation and disembarkation of passenger boarding and inland and climbs inland.
137. Article 6.2 of the law 15, 16 and 17 shall apply only to supplies citizens (natural persons) who buy and consume thermal energy, electricity and natural gas for household use (final consumption).
138. The application of article 6.2 of the Act 16 and 17, a person who, in accordance with article 2 of the law of 13th supplied electricity or natural gas to citizens (natural persons) final consumption but are not considered actual goods suppliers, when the tax bill, the supply of the goods applies a tax of five percent.
139. in applying the law in article 16, paragraph 6.2, the person doing the House managers and the function of law thirteenth part of article 2 are considered the meaning of the electricity or natural gas suppliers, invoicing for the delivery of goods to citizens (natural persons) who buy and consume electricity or natural gas for household use (final consumption), with the tax rate reflects the piecuprocent of electricity or natural gas tariff, which applied by electricity or natural gas trader.
140. If an individual buys and consumes heat, electricity and natural gas business or any other type of professional activity, then the law of article 6.2, 15, 16 and 17 do not apply. In this case, the natural person notifies for heat, electricity and natural gas used for the supplier or persons who carry out the functions of the House.
141. Article 16 of the Act, paragraph 6.2 does not apply to persons doing House operator functions, the power supply system maintenance services.
142. Article 17 of the Act, paragraph 6.2 is applicable through the natural gas distribution system (through pipelines) natural gas supplies you the people. That provision is not applicable in the natural gas vehicle regardless of make up and a propane-butane (petroleum gas) supplies.
143. Article 6.2 of the law paragraph 18 does not apply in cases where the hairdressing service is provided to another taxable person or non-taxable person carrying out economic activity.
144. Section 7 of the first paragraph of article 1 shall apply also to the supply of goods for which in another Member State, a person of another Member State has launched an export procedure and that the goods are being imported into the territory of the Republic of Latvia for the export.
145. Section 7 of the first paragraph of article 2 is applicable also to a third party (for example, customs brokerage, principal, subekspeditor, warehouse sale, special seaports, airports) the services provided, if for the export or transit of cargo service contract has been concluded with a carrier of goods or the e ditor.
146. Section 7 of the first paragraph of article 2 is applicable also to the trans port, expeditions, storage of goods, loading, unloading, inspection and grading services related to export of goods (including the export of goods for which the export procedure initiated in another Member State), and imports of goods in transit.
147. in applying article 7 of the law of the first paragraph of point 2, goods transport services and cargo expedition services directly related to the import, export and transit of goods crossing the State border of the Republic of Latvia and the presentation of the international freight shipment (including, CMR international rail transport waybill) which shows the place of loading of the goods is in a third country or third territory or the Republic of Latvia and the place of receipt of the goods in the Republic of Latvia or in a third country or third territory, 0procent tax rate applies to all transport services to the International Bill of lading to the specified endpoint (the beneficiary).
148. in applying article 7 of the law of the first paragraph of point 2, in the case of export tax rate 0procent the entire value cargo from the place of loading in the customs territory of the Republic of Latvia to the place of unloading in the third country or third territory in accordance with international freight invoice.
149. in applying article 7 of the law of the first paragraph of point 2, in the case of transit of goods 0procent the tax rate applies to all freight value between the place of loading of the goods specified in the international freight transport waybill, to the place of unloading of the goods, including transport in the Republic of Latvia.
150. in applying article 7 of the law of the first paragraph of point 2, 0procent of duty rate applied to the transport services related to transit transport of goods through the customs territory of the Republic of Latvia, and provided the taxable persons regardless of where located or established in origin and destination of the goods, even if the transit, the consignee is the transport of the Republic of Latvia and the service provider that the storage of the goods in a customs warehouse shall arrange for the goods to further delivery to a third country or third territory.
151. If this provision in paragraph 150 of the transit freight is changed in transit goods, or if there is a change of means of transport or transhipment of goods, 0 percent rate will apply only if the transit of cargo from one carrier to the other transfers or change of means of transport or transshipment of goods through the customs control (for example, customs warehouse).
152. Section 7 of the first paragraph of article 2 is applicable to the book, which the TIR ņām of the Republic of Latvia in accordance with the concluded international treaties are used in international freight transport by road.
153. Section 7 of the first paragraph of article 4.7 and 4.8 point also applies to aircraft and shipping agent services.
154. in applying article 7 of the law fifth for export-supporting documents used in customs declaration (or its copy) by the Customs Office of export check procedure, as well as: 154.1. international transport of cargo accompanying documents or copies thereof (including CMR, international rail transport, the waybill of lading, air waybill);
154.2. contracts concluded with a third country or third territory registered parties (consignee);
UR154.3.pre s specification;
154.4. documents certifying payment for export of goods.
155. in applying article 7 of the law the fifth part, export supporting documents presented in the customs regulations in the manner set out on the taxable person who exports goods. These documents can also design to the forwarder or a person who exports goods, the name of the delegate, but in this case they can be used as export-supporting documents only where it is possible to prove the fact of exports.
156. in applying article 7 of the law the fifth part, the documents certifying tax 0 interest rates applied are the following: UR156.1.pre drop in export, import and transit freight and cargo expedition services directly related to the import, export and transit of goods, international freight transport accompanying document or a copy (including CMR, international rail transport, the waybill of lading, air waybill) or customs declaration with mark on imports in the European Union (the territory of the Republic of Latvia) or removal from the territory of the European Union (from Latvia The territory of the Republic), as well as agreements concluded with third countries or third person established in the territory (TRANS port service subscribers), product specifications, documents certifying the payment for these services, or other documents that clearly certify the validity of application 0procent rates;

156.2. transit cargo, if transit cargo, the customs territory of the Republic of Latvia is changed in transit cargo carrier-international cargo transport invoice or a copy thereof, showing the loading of a transit place for third country or third territory and the place of unloading in the customs territory of the Republic of Latvia, as well as other documents (or copies of them) with the approval of the Customs authorities (including the internal transport shipment in transit Customs transit declaration) that contain the vehicle identification data, transit cargo commodity code and quantity and showing a change of cargo carriers, the customs territory of the Republic of Latvia;
156.3. transport services rendered, delivery of the goods to be exported to the ports, where goods are removed, the procedure initiated in accordance with the laws and customs matters,-International Bill of lading with the approval of the Customs authorities of goods into the customs territory or a free zone procedure, export or customs declaration (or a copy) with customs authorities check on export procedures.
157. in applying article 7 of the law fifth to certify export of goods and a tax rate of 0% interest, in each specific case in addition to the 154 and 156 of these rules by the documents mentioned in paragraph can also be used in other documents that clearly certify export facts and tax 0procent rates.
158. Article 7 of the law of the sixth subparagraph shall apply if the advance is received for a specific good or service specified in the tax invoice for the advance request.
159. Article 7 of the law of the sixth subparagraph shall not apply where the taxable person in accordance with the contracts concluded in advance of receiving goods, whose manufacturing (manufacturing) the technological process is longer than six months, or if the delivery of goods is underway.
160. in applying article 8 of the law of the first and the second part, the consideration for the goods or services in advance, the tax bill the tax payable is specified in the budget during the tax period, when it received the advance.
161. in applying article 8 of the law, the first paragraph, if the lease purchase (leasing) transactions in the purchase of the lease (leasing) agreement is terminated before the time fixed in the contract, the lessor shall lease to the statement of credit workers not paid lease purchase (leasing) object.
162. Article 8 of the law the second part applies to construction services at the moment, when you signed the transfer and adoption of the Act on the execution of works or the advance is received for the purchase of materials or other needs associated with building services.
163. in applying article 8 of the law of the first and the second part, call prepaid cards, tickets (vouchers), monthly, gift cards, lottery tickets, tickets to cultural and sporting events, service is effected at the taxation period when the card or ticket (voucher) sold to the user.
164. in applying article 8 of the law, the first paragraph, for the delivery of the goods shall be deemed to be the moment when the goods are placed at the disposal of the carrier. If the goods are transported by the same supplier of goods, delivery of the goods shall be deemed to be the moment when you start to transport goods.
165. in applying article 8 of the law of the first and the second part, where the taxable person is not established by the Department as an independent taxable person, and between these departments for production purposes is moved the necessary goods or services are provided for further production, tax invoice is drawn.
166. in applying article 8 of the law first, second and part 1.1, 2.1, including transactions believes that the consideration for the goods or services you have received or made in advance, if at least one of the claims is comparable to the advance request. The association between deletion occurs when are compared and documented certified (such as with the agreement) invoiced in two parties tax invoices included in the specified amounts.
167. in applying article 8 of the law, the first paragraph, where a taxable person of goods sent in another Member State exceeds the law article 18, in the fourth paragraph down the 24-month period, the supply of goods on the territory of the European Union, has been in the tax period, the end of the prescribed period of 24 months.
168. in applying article 8 of the Act 1.1 if taxable person of another Member State of goods sent by the period of excess domestic law article 18, in the third paragraph, the 24 month time limit specified, the purchase of goods on the territory of the European Union, has been in the tax period, the end of the prescribed period of 24 months.
169. in applying article 8 of the Act 1.1 if taxable person of another Member State in accordance with article 18 of the law on the third of the processing, processing or repair of goods not exported to the country from which the goods were imported for domestic purchase of goods in the territory of the European Union, has been in the tax period in which the goods are delivered to another person domestically or outside Latvia.
170. in applying article 8 of the Act 1.1 part, tripartite transactions the final consignee of goods goods in the territory of the European Union is considered to have taken place when the tax invoice received from the intermediary.
171. in applying article 8 of the law of the second, the transport service in the territory of the European Union or with exports, imports or transit of goods related transport services of goods has occurred when the cargo is handed over to the consignee and acceptance of goods lading is confirmed (including date) or compensation for services received before the service is provided.
172. in applying article 8 of the law third, farms – the taxable person – the permanent lists of goods of own manufacture of domestic consumption, and at the end of the tax period statement tax invoice, make tax calculation and includes the tax declaration. The use of own produced products on the production process to ensure the farm (for example, the use of own produced feed) is not considered personal.
173. in applying article 8 of the law of the fourth, when the tax invoice includes both with different tax rates on taxable transactions and exempt transactions, the value of such transactions must be presented separately.
174. in applying article 8 of the law 4.1 and 4.2 If the payments are made in accordance with the Treaty without tax invoice, the taxable person's tax calculation and deduction of the input tax purposes tax bill statement at the time of payment.
175. Article 8 of the law on the conditions referred to in paragraph 4.4 shall also apply to goods transport services related to goods in transit.
176. in applying article 8 of the law, the taxable part 4.4 person providing transport service in the territory of the European Union, or to export or transit of goods transport related goods transport services, ensure that accounting records that accurately reflects the date when the Bill of lading, indicating the date of adoption of the load is transferred back to the service provider.
177. in applying article 8 of the law on the part of the taxable person 4.4 for the service provided tax bill statement 15dien time after receiving TRANS port of lading indicating shipment date, but not later than 90dien after the service.
178.177. These provisions shall not apply where the point of the taxable person's tax bill statement under the fourth subparagraph of article 8.
179. in applying article 8 of the law of the fifth, if the merchant – taxable person – property ruling by the Court of Justice, administrator or liquidator sold the bailiff, it discharges the tax bill in the name of the economic operator.
180. The application of article 8 of the law the fifth subparagraph, if the natural person who was registered as a taxable person, has died, the heirs to manage inheritance or court-appointed trustee will continue business operations in place of the testator, it extracts the tax invoices in their own name and use the testator of the taxable person's registration number until the entry into force of the rightful heir to the inheritance law.
181. in applying the law of article 8 paragraph 3 of part 5.1 and paragraph 1, sixth subparagraph, sworn notaries and sworn lawyers who are registered in the register of taxable persons as individuals, when the tax bill for the notary or advocate services, specify the declared place of residence or a sworn notary (solicitor) Office address that is registered in the register of taxable persons.
182. in applying article 8 of the Act Part 7, paragraph 5.1, if the taxable person shall provide services or supply goods in a continuous period (for example, electronic communication services, rental of premises, electricity supply), the supply of goods or the provision of the service date of the tax invoice can be defined as a period in which the transaction occurred (for example, from 1 March to 31 March), or as a particular calendar month (for example, March), or specify a particular quarter.
183. in applying article 8 of the Act part 15 point 5.1, to prove that the new vehicles are delivered, tax invoice shall include the following information: land motor vehicle UR183.1.par-engine capacity, power, vehicle registration certificate (Tech a political passport) the specified date of pirmaisreģistrācij, mileage;

UR183.2.par ship or other vessel-length, the technical passport specified starting date of use, the number of hours nopeldēt;
UR183.3.par-aircraft take-off mass specified in the Passport, the technical use of the starting date, number of hours flown.
184. in applying article 8 of the law 5.1 and sixth on tax invoices can also be used for invoices and receipt, indicating the consignor (consignee) or service provider (recipient) legal address is specified instead of loading (unloading) or the provision of the service (receipt) of the address.
185. in applying article 8 of the law 5.1 and sixth, if tax invoices, cash cheques for the month made several separate supplies of goods and services, for which a number of separately issued by cashier's check, you can write the review tax bill. Tax invoice report indicates 8 article 5.1 of the Act or specified in the sixth part of the property tax bill and the separate receipt (tax invoice) identification data – number and date.
186. in applying article 8 of the Act 5.2 share, the person has chosen not to apply article 2 of law thirteenth part and which receives the tax charge on the supplied water, heat, electricity, gas, as well as sewage and municipal waste removal services, the fee for the full amount of tax remitted taxable persons that are considered to be actual this product suppliers or service providers. When the recipients of the goods and services tax invoices that separate the goods and services you provided value and tax amount, also indicate the actual supplier of the goods or service provider name of the taxable person's tax registration number and the invoice number and date.
187. in applying article 8 of the law the seventh part to check with the source document may be used as a tax invoice, justification document in addition to article 8 of the law or the sixth subparagraph 5.1 properties indicate the check number. Excuse the docket in duplicate. First copy the purchaser receives goods (services), but the second copy is kept by the vendor (service provider). Justification the document item vendor (service provider) statement by purchaser (recipient).
188. in applying article 8 of the law on the eighth, stamp, with which the product supplier (provider) confirms receipt of the records, you must reproduce the item vendor (service provider) name and legal address.
189. in applying article 9 of the law, the second subparagraph, the taxable person may change the taxation period for the taxation year, if the taxation year up to January 31, presented by the State revenue service territorial institution application for change of the tax period and indicated the year of the pirmstaksācij taxable amount of the transaction.
190. in applying the law in article 10, first paragraph, point 1, for taxable persons for VAT deductions, is obliged to make sure tax invoice issued by the taxable person. The following information can be obtained from the State revenue service territorial authorities or publicly available in the register of taxable persons on the internet (URwww.vid.gov.lv).
191. in applying the law in article 10, first paragraph, point 1 as input tax deductible and tax on the tax invoice of the goods and services specified in your taxable transactions, on which the payment was made in advance.
192. in applying the law in article 10, first paragraph, point 1, as also tax deductible input VAT specified in the tax invoice for purchased goods and services received their administrative actions (such as for work equipment, the purchase of drinking water), as well as promotional activity.
193. in applying the law in article 10, first paragraph, point 1, the tax bill the tax on goods and services taxable person an employee recreation, catering, health and leisure activities are not deductible as input tax.
194. in applying the law in article 10, first paragraph, point 1 as input tax is not deductible tax on purchased goods and services received in the trade, which is not taxable transactions or related to public administration (Executive Branch) function or performing tasks, or actions for which the rules are not applicable.
195. The application of the law in the first part of article 10 paragraph 1, of the natural person carrying out economic activities, the IAEA is entitled to deduct as input tax invoice tax amount specified in part of the purchased goods and services received, which by economic nature are related to that person's economic activities and necessary economic activities carried out taxable transactions, including: 195.1. expenses for operating needs transport services received and on economic activity in the transport means used for repair and maintenance services as well as on the economic needs of the spent fuel in proportion to the needs of business mileage rate for the tax period;
195.2. expenditure on the economic needs of the electronic communications services, according to the electronic communications service provider prints transcript for the taxation period;
195.3. telephone subscriber fees in proportion to the needs of the economic activity carried out, the total proportion of the amount of the negotiations.
196. Article 10 of the law applying the first subparagraph of paragraph 1 as input tax is not deductible tax invoice tax amount specified in part for those purchased goods and services received, which used taxable person employee personal needs (including transport services, fuel purchases and electronic communications services).
197. in applying the law of article 10 paragraph 1 of the first subparagraph, the taxable person who received State and local government grants (subsidies), can deduct input tax in full, without deduction in calculating the ratio, if the purchased item and received services at the State or local budget funding received funds intended to be used only for taxable transactions.
198. in applying the law in article 10, first paragraph, point 1, of the rules mentioned in paragraph 2.3 below. investments in equity in property investment (including fixed assets, real estate), the deduction of input tax adjustment is judged in accordance with this provision, 200.199, 234, 235, 237.236. and..
199. the adjustment of input tax is not applicable: the contribution of 199.1.uz (excluding real estate) in the newly formed (newly) company in the capital, where the newly established (start-up) company 30dien after registration at the Office of the commercial register in the register of taxable persons, or existing companies in the capital of the acquiring company if the acquiring company existing in the State revenue service informed about changes in property investment and the related entry in the commercial register of the performance;
199.2.uz the company's transition to the other economic activities of the sa agent (the taxable person) the possession or use of which is not related to the company transferring the economic analyst (taxable) in investment capital, if 30dien after the company's transition to the fact the company's winner (and successor) who, with the resulting company will continue to carry out business operations, inform the State revenue service.
200. If the taxable person carries out economic contribution (including investing asset, excluding real estate) in the share capital of another person and property investment are intended for use in non-taxable transactions or financial contributions to non-taxable persons to invest equity capital in the State budget of the deductible input tax refundable part, calculated as follows: 200.1. fixed assets-fixed assets remaining from the (depreciated) value that the taxable person listed financial accounting;
200.2. other financial contribution which is not made of fixed form, in the portion of the input tax deducted – for purchased goods that were purchased his taxable transactions.
201. in applying the law in article 10, first paragraph, point 2, if the tax on the imported goods (imported) paid in advance, the tax paid in advance the amount can be deducted as input tax in the tax return of the tax period, when the advance payment was made.
202. If the tax is on the border of the European Union (which is also the border of the Republic of Latvia) in the name of the recipient of the goods is paid by a third person (for example, a customs broker), then, if the consignee is a taxable person, the tax paid may be deducted as input tax if the beneficiary's accounting records are documents that attest to the payment of the tax on the importation of goods and as a trade customer or importer consignee is specified. For such documents to be regarded as a Customs Declaration and payment card with identification of the customs declaration data.

203. in applying the law in article 10, first paragraph, point 2, and also paid the deductible input tax amount on goods taxable person enters his taxable transactions domestically for the customs procedure in accordance with the "temporary admission" and which, in accordance with the laws and customs matters are appropriate for partial exemption from customs duty.
204. Applying the law article 10 paragraph 6 of the first subparagraph, the taxable person is entitled to deduct as input tax the following amounts for goods purchased and services received for the provision of services, referred to in rule 6 of the first paragraph of article 13 and paragraph 17, if the recipient is not in the territory of the European Union registered person, and article 6, first paragraph, item 13, if the transactions are directly related to the export of goods as well as the amount of tax on the imported goods and the calculated tax amount in the territory of the European Union purchased goods or services received.
205. in applying the law in article 10, first paragraph, point 7, deduction of the input tax conditions, referred to in this provision, 191, 193.192, 194 and 196.200., are applicable also to the acquisition of goods within the European Union.
206. in applying the law in article 1.2, if the taxable person of part of the extract of the tax invoice for the supply of goods or services to another taxable person, in the same tax period and another taxable person receiving goods or services in the same tax period, when the invoice is drawn, while the taxable person's tax bill of prescriptions it receives the next tax period, but by the law of the first subparagraph of article 11 and article 12, first paragraph, the set tax declaration the multiannual and remitting the tax for the time the national budget then another taxable person, the tax paid or payable on Thai goods and receive services in their provision of taxable transactions may be deducted as input tax the tax period in which the Declaration has received goods or services.
Example.
The taxable person's tax return for the tax period shall be submitted to the tax period following the fifteenth of the month or twenty-five. The situation in which the taxable person for the services provided in September for another taxable person tax bill is invoiced on September 30, and another taxable person receiving goods or services in the tax period, when tax is invoiced, but this tax bill another taxable person has received in October to tax declarations of September submission time (up to 15 or 25 October), the taxable person is entitled for services received in September to deduct input tax declaration for September. If the tax bill is received when the tax return for September have already been released (for example, 16 or 26 October), the other taxable person deductible input VAT amount indicates the tax declaration of October or later in the tax period.
207. in applying the law in article 1.2, taxable person of part of a report on unused input purchased real estate following the acquisition of real property and tax bill or receipt of the advance payment in accordance with the tax bill.
208. Article 10 of the law on the conditions referred to in paragraph 1.4 shall apply also in respect of the import of the goods and services received in accordance with article 4 of the law the seventh part.
209. in applying article 10 of the law, the physical part of the 1.5 person carrying on economic activities and is the personal income tax payers from the operating income by purchasing an asset, deductible input tax shall be determined by drawing up legislation that includes the proposed use of the ratio of fixed assets to taxable transactions.
210. for the purposes of applying article 10 of law 1.4, 1.5, 1.6 and 1.7, taxable person in part that the report input from other taxable persons specified in tax invoices received tax amounts for the received goods and services in your taxable transactions, which it purchased prior to registration in the register of taxable persons, carried out for this purpose in the accounting registers of accounting of the goods and services used in taxable transactions.
211. in applying the law in article 1.4, 1.5, 1.6 and 1.7, taxable person of part of its registration in the register of taxable persons with the first tax return submitted to the inventory list of inventory items and the taxable person of the authorised person of the services approved list. The taxable person shall be deemed officers of the authorised persons who received power record companies registry log, or its authorized person.
212. The application of the law in article 1.6 of part 1, article 10 of the law of the rights referred to in section 1.4 are not eligible for purchase of passenger cars regardless of the time of purchase before the taxable person receiving the registration certificate, except in the case that the car is used or will be used for taxable transactions such as acquisition of the autovadītprasm or taxi service, or rental car service, or auto car hire purchase (leasing) transactions.
213. Article 10 of the law of 1.4, 1.5, 1.6 and 1.7 to the procedure set out in part a shall also apply in the territory of the European Union is not a registered person and any other person, the Member State carrying out an economic activity, if it is registered in the register of taxable persons in accordance with article 3 of the law on the 10th or the procedure laid down in article 26, and before the registration has purchased the goods and services received by their domestic economic activity.
214. In accordance with article 12 of the Act 9.1 for part of the tax on domestic received services or purchase of goods in the territory of the European Union and paid for this service are calculated by or consignee (taxable person), then in the territory of the European Union is not a registered person or any other person, the Member State carrying out an economic activity, tax on these transactions do not need to calculate and do not pay the State budget.
215. Applying the law in article 10 the third paragraph, if the goods are released for free circulation and the customs authority has decided to cover tax payments using the security or customs guarantee, the document certifying the payment of the tax in the budget, considers the decision of the Customs authorities of the State revenue service security account credited the tax to the State budget or transfer of payment documents, which certify that in accordance with the decision of the Customs authorities of the tax is paid to the State budget and where are the identification data of the customs declaration.
216. in applying article 10 of the law third, if the goods are released for free circulation and the Customs Office check post importation has taken a decision on the additional payment of the tax to the State budget, the document certifying the payment of the tax in the budget, considers the decision of the Customs authorities of the State budget of tax payment or payment order, which declares that, in accordance with the decision of the Customs authorities of the tax is paid to the State budget, and which are mentioned in the customs declaration identification data.
217. in applying the law of the third subparagraph of article 10, the document certifying the payment of the tax in the budget, the right to deduct input tax is to be used, if the goods are released for free circulation at the time a person applies tax, taxable person is registered in the registry.
218. in applying article 10 of the law of the fourth part: the front UR218.1.kop the amount of tax is the tax amount from another taxable person received tax invoices for the purchase of real estate or tax invoices for construction, reconstruction, renovation or restoration services;
218.2. deducted pretax is pretax, which the taxable person is a real atskaitījus, noting that the use of real property taxable and non taxable proportion of transactions at the time of registration in the State revenue service;
218.3. pretax is pretax, which the taxable person is calculated for each tax year, multiplying one-tenth of the total tax amount with the use of real property taxable and non taxable proportion of transactions in the relevant tax year.
219. Article 10 of the law of the fourth part (except 2., 3., 4. and 5.) does not apply to the power lines, district heating, siltummaģistrāl, siltumkamer, railway tracks and gas pipelines.
220. in applying article 10 of the law of the fourth paragraph of point 2, the taxable person or service purchased the immovable property register of the State revenue service territorial institution in which it is registered as a taxable person, regardless of the location of the immovable property.
221. The taxable person registered in the State revenue service law article 10 paragraph 2 of the fourth part of that real estate, even if the real estate is to be used only for non-taxable transactions and pretax deductions for this real estate is not taken.
222. in applying the law in article 10 paragraph 2 of the fourth part, the person liable purchased used real estate exempt from tax, the State revenue service not recorded.

223. in applying the law, article 10 paragraph 3 of part IV, on the first year of registration be regarded as the year when the property is purchased or taken into service.
224. In application of article 10 of the law of the fourth paragraph of point 3, taxable person simultaneously with the tax return for the tax period shall be submitted to the State revenue service application on the registered immovable property from the registry, if the real estate is sold: 224.1. (real estate buyer);
224.2. moved the lessee's possession, at the end of the leasing contract (specified lessee);
the company invested capital of 224.3.;
224.4. fully died or been destroyed due to natural disasters or otherwise against a person's will.
225. in applying article 10 of Act IV, part 4, if the taxable person is registered in the State revenue service more immovable properties on a pretax adjustment to be made for each property individually.
226. in applying the law in article 5 of the fourth part, the ratio changes are recorded if they exceed one percent.
227. If you do not use the property during the year following its adoption into selling for the first time, the seller does not perform input tax adjustment. Tax bill the tax amount calculated from the supplied property taxable value, the seller will be paid into the State budget, and the buyer has the right to deduct as input to the maximum extent permitted by law. If the property is sold to a taxable person, the buyer registers the purchased real estate in the State revenue service territorial institution in which it is registered as a taxable person, and further carry out the adjustment of input tax on the real estate.
228. If the taxable person the reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with these rules and the same 220 year continues this real estate reconstruction, renovation or restoration, it specifies the amount of input tax deduction by submitting annual declaration, and make an adjustment of the total input tax amount.
229. If a taxable person the reconstructed, renovated or restored real estate is registered in the State revenue service under this provision 220. point and the next 10 years, the new tax made this real estate reconstruction, renovation or restoration, it shall inform the State revenue service about the amount of the input tax deducted on the reconstructed, renovated or restored part of the property and submit tax returns for the taxation period When the property is taken into operation. Input tax deduction adjustment be made notwithstanding a registered real estate deduction adjustments.
230. If the taxable person 10 years after use of the real property purchase it on its own initiative decide to tear down, the person liable for the demolished real estate budget to repay the amount of the input tax deduction, calculated in accordance with article 10 of the law of the fourth paragraph of point 6.
231.230. These provisions are referred to in paragraph extended to rekon using struēt real estate, who demolished 10 years after commissioning.
232. in applying the law, article 10 paragraph 6 of part IV, a taxable person who, within 10 years after the real estate acquisition or acceptance into selling real estate: 232.1. terminate the input tax adjustment for real estate sold part of the tax year in which you made the purchase agreement;
232.2. repay the input VAT deducted in the State budget for the nekus sold the property share, calculated in accordance with article 10 of the law of the fourth paragraph of point 6;
294.3. continue to make pretax adjustment for the remaining part of the real property under the real property subject to the rules and the proportion of non-taxable transactions.
233. If natural disasters or otherwise forcibly is lost or destroyed part of article 10 of the law of the fourth part referred to in paragraph 7 of the real property, the taxable person shall terminate the adjustment of input tax on the portion of the property with the tax year in which the loss of the documents presented, and continues to make pretax adjustment for the remaining part of the immovable property.
234. a taxable person who invested in real estate or parts of it as the capital of the investment company, terminate the deduction adjustment on investments in real estate (or part of it) with the tax year in which you presented documents confirming the fact of making property investment (for example, contribution agreement, a decision on the establishment of the economic operator).
235.234. These provisions are applicable, if the point of real property as property investment is invested in start-ups or existing businesses in the capital of the acquiring company, and within 30 days after the making of records at the Office of the commercial register in the newly established company shall submit to the State revenue service, the application for registration under the value added tax register of taxable persons, but not later than 60 days (after the record made at the Office of the commercial register) is registered in the State revenue service as a taxable person or an acquiring company (the taxable person) shall inform the State revenue service about changes to property the composition of the investment. In this case, the newly created or existing in the acquiring company re-registered at a real estate according to this provision 220. continue and the adjustment of input tax.
236.234. These provisions apply if the point is the company's reorganization under the commercial law result in the acquiring company are transferred to real estate and start-up company 30dien in the making of entries in commercial register submitted to the State revenue service, the application for registration under the value added tax register of taxable persons, but not later than 60dien (after the record made at the Office of the commercial register) is registered in the State revenue service as a taxable person or an acquiring company (the taxable person) 30dien period after the making of the commercial register entry shall inform the authority of the State revenue about changes in the composition of investment property under article 14, the fifth, sixth or seventh part. In this case, the acquiring company re-registered at a real estate according to this provision 220. continue and the adjustment of input tax.
237.234. These provisions apply if the point of the transition of the company results in a taxable person or non-taxable person carrying out economic activities, transferring real estate other economic operator (the taxable person) the possession or use of, or as an investment company in the capital and 30dien of the company's transition to the fact the company's winner (and successor) who, with the resulting company will continue to carry out an economic activity, the State revenue service informed about the company's transition. In this case, the part of the company or its independent winner re-registered at a real estate according to this provision 220. continue and the adjustment of input tax.
238. This provision 235.236.237, and registration referred to in paragraph 1, taxable persons recorded in the amount of input tax deducted for each unfinished construction object separately and in acquiring new or existing company continue to list these amounts to the moment when the object will be placed in service and will be registered in the State revenue service, could declare the total amount of the input tax deducted, as well as make further adjustment of input tax (from real estate construction day) according to the law.
239. If the reorganisation results in a newly created or existing company are transferred to the acquiring several real estate, reorganizējam the company must draw up a list of such real estate, including this provision in the list, and 242.241.243. the indicators referred to in paragraph 1.
240. The provision in paragraph 239 of the list must be coordinated with the State revenue service territorial institution, in which the real estate is registered. While the newly formed or existing company acquiring, re-register this real estate, take note of the following list of approved indicators and the real estate are recorded in the State revenue service territorial institution in which will be registered to a newly created or existing in the acquiring company.
241. Reorganizējam company, which in the reorganisation results in transferring newly created or existing company for acquiring real estate, registered in the State revenue service, in order to draw up this rule 239. the list referred to in paragraph shall bear the following information: UR241.1.kop of the tax amount (Nkop) specified in the tax bills for real estate acquisition, construction, reconstruction, renovation or restoration;
241.2.no budget in the amount of input tax deducted (Natsk.), subject to the use of the nekus property of the taxable and non-taxable proportion of did that was specified in the rules, the registration of real estate in the State revenue service;

241.3. amount of the input tax (Children), paid back the budget, making the adjustment period input tax from 1998 to 2002;
241.4.no budget actually deducted pretax amount (Nfak), which is calculated using the following formula: = Natsk Nfak.-. Natsk.-Children, which the budget amount of the input tax deduction;
Children-total amount of the input tax paid back the budget.
242. The number of years (n) after the registration of immovable property, for which the taxable person, starting with the year 2002, made pretax adjustment, calculated as follows: real estate acquisition (or into) the year + 10 (years) 2002 (the year).
243. the pretax adjustment for each taxation year after real estate re-registration shall be made as follows: UR243.1.apr actually deducted the input part (Pfak.), using the following formula: = Nfak Pfak./n where Nfak to be.-from the budget are actually deducted in the amount of the input tax;
n – number of years for which the input tax adjustment is made;
the deductible input VAT shall UR243.2.apr (Patsk.), using the following formula: = Patsk./n × p where Nkop. Nkop-total tax amount;
n – number of years for which the input tax adjustment is made;
p – the use of real property taxable and non taxable proportion of transactions in the relevant tax year;
shall UR243.3.apr the difference S that taxable person paid into the budget or the budget gets back calculation using the following formula: S = Pfak-Patsk., where a Pfak. – actually deducted pretax part;
Patsk.-pretax.
244. If a newly formed company 30dien the making of records of registered commercial establishment is not presented by the State revenue service, the application for registration under the value added tax to taxable persons in the register or in the acquiring company (the taxable person) is not pārreģistrējus 30dien to real estate property according to this provision, 235.236.237, 238, 240, 241, 242,..., and 243. point reorganizējam to the company to repay the State budget pretax deduction for those real estate that reorganization case passed to the newly created or existing to the acquiring company.
245. where the taxable person carries out the purchase of the lease (leasing) transactions with real estate, law article 10 the fourth part applies the following: 245.1. the lease purchase (leasing) for the purchased transaction does not use real estate or built, renovated or reconstructed, renovated real estate leasing company (real estate seller) recorded in the State revenue service;
UR245.2.ieg ādāt not used in real estate (including built, renovated or rekon struēt, renovated the property acquisition within a year of operation adopted) transfer to another party (the lessee) in accordance with the real estate lease purchase (leasing) agreement should not be considered as unused property sales and are not taxable;
245.3. the lessor is not entitled to deduct the input VAT on the purchase of the lease (leasing) transactions are not used to purchase real estate. If the nekus property is changed, the property of the lessee upon expiry of the lease purchase (leasing) agreement, the lessor shall in accordance with the provisions of paragraph 224 shall inform the State revenue service on property removal from the register.
246. in applying article 10 of the law of the fourth paragraph of point 8, if the lease purchase (leasing) transactions in the purchase of the lease (leasing) agreement is terminated before the lease purchase (leasing) in the time specified in the contract and lease purchase (leasing) object remains the property of the lessor shall lease lessee employer statement of outstanding credit leasing part of the object, as well as extract tax invoice for the rental service for the period in which the lease purchase (leasing). Tax on rental services provided indicate paid lease payments and individual – tax amount.
247. In application of article 10 of the law of the fourth paragraph of point 8, the lessor is entitled to deduct input tax on immovable property used for the purchase of the taxation period in which the purchase of a lease (leasing) agreement.
248. in applying article 10 of the law of the fourth paragraph of point 8, if the lease purchase (leasing) agreement is terminated before the expiration of 10 years after the use of real property acquisition (including built, renovated or reconstructed, renovated the property acquisition in the year of acceptance into service), and real estate remains the property of the lessor shall lease management (taxable person) the remaining taxation years the carry out adjustment of input tax in accordance with article 10 of the law of the fourth paragraph of part 4. in the light of this provision of the lease referred to in paragraph 249 of the right to deduct input tax on immovable property used for the purchase of your taxable transactions (rental service provided) that in accordance with the provisions of subparagraph was 245.3. deductible.
249. in applying article 10 of the law of the fourth paragraph of point 8, the lessor shall inform the State revenue service about changes to the real property.
250. in applying article 10 of the law of the fourth paragraph of point 8, the lessee (the taxable person) for the period in which the real estate was leased, is entitled to a tax invoice for the rental service provided separately specified in the payment of the amount of tax to deduct as input tax if the property rental service received his taxable transactions.
251. in applying the law in article 4.1, point 4 of part a taxable person who acquires or produces only taxable asset transactions, there is no need to perform a separate accounting records and pretax adjustment for basic use of taxable and non-taxable transactions.
252. in applying the law in article 4.1 of part 4, if the taxable person in the five years since the fixed asset acquisition or manufacturing began to use it not taxable transactions and does not take a separate deduction for each of the accounts purchased or made use of the asset and its taxable and non-taxable transactions, the taxable person carries out the remaining years on each of the input tax adjustment of fixed assets use of taxable and non-taxable transactions.
253. In application of article 10 of the law of the ninth part, taxable persons-bodies governed by public law, national or municipal executive functions, you can deduct as input tax on the goods and services that are used in taxable transactions, if this individual records for goods and services.
254. in applying article 10 of the law of the tenth, the taxable value of transactions made is a taxable person, of goods supplied and services provided the sum of domestic consumption. The taxable value of transactions is not included in the value of the imported goods, the purchase of goods on the territory of the European Union and the value of the services for which the taxable person shall pay the tax as a recipient of services.
255. In application of article 10 in the tenth, the taxable person providing the law 6 of the first paragraph of article 13 and referred to in paragraph 17 of non taxable insurance and financial services, if the recipient is not in the territory of the European Union registered person, as well as article 6 of the law in the first part of paragraph 13 of the above insurance services that are directly related to the export of goods, the meter also includes the proportion of financial and insurance services.
256. If a taxable person in State and local grants (subsidies) is received, to partially or completely cover the production of goods or the provision of services related to expenses, but they are not directly linked to the price of the goods or services and not the individual received records of goods and services taxable and non-taxable transactions, in the part of the input tax deducted shall be calculated by applying the law of article 10 in the tenth part of the aspect ratio and the total value of transactions including grants received (grant) amount.
257. The rules referred to in paragraph 256 of the order does not extend to the mērķdotācij public transport features and domestic carriers mērķsubsīdij disabled and politically repressed persons.
258. If the taxable person (public law) has provided a separate accounting of goods and services taxable transactions, pretax calculated by applying article 10 of the law set out in part 10 proportion. In this case, the grant (the grant) amount included in the total value of transactions.
259. Article 10 of the law in part used the term 11.2 "non-taxable transaction that is not associated with the taxable person's economic activities" are attributable to those transactions that are clearly distinct from the taxable person's economic activities and systematically during the year or periodically not repeated.
260. If a taxable person of the year during the non-taxable transaction that is associated with the taxable person's economic activities, the transaction value shall not be included in article 10 of the law on the 10th in the proportions set out in part in the calculation.

261. where the taxable person carries out both taxable and exempt transactions and taxable transactions carried out during the tax period value is greater than 95 per cent of the total value of the transaction, but it has not provided a separate taxable and non-taxable transaction tracking and atskaitījus in this tax period is the input in full, without applying the law article 10 on the 10th in part, it applied the law in article 11.3.
262. In application of article 10 of the thirteenth, the taxable person, which has a population of taxpayers and accounting in a simple entry system, counting sort value added tax accounting (annex 2).
263. in applying article 13 of the law, the taxable person is the individual income tax and accounting in a simple entry system, listing the goods (receipt) and service delivery (receipt), if any: UR263.1.nos ūtīt goods and discharged tax invoice;
UR263.2.sa take the goods and receive a tax invoice;
263.3. the service is provided and billed the tax invoice;
UR263.4.sa taken service and receive a tax invoice;
263.5. happened pašpatēriņš and of the goods or services invoiced tax invoice;
263.6. acquisition of goods has taken place in the territory of the European Union-if you have received the goods and receive a tax invoice;
UR263.7.sa take the invoice for the advance payment of the amounts due (pay advance) before shipping (received) or the provision of services (receipt);
263.8. exports of goods occurred;
263.9. imports of goods occurred.
264. in applying article 13 of the law, the information specified in the journal, the taxable person is the individual income tax and accounting in a simple entry in the system, use the tax return filing. For each tax year for tax accounting equipment a new journal.
265. Article 11 of the law applying the first subparagraph, if the tax return deadline is Saturday, Sunday or public holiday, the last day of the period for submission shall be determined in accordance with the administrative procedure law.
266. In application of article 11 of the law in the first part of the taxable person, the tax period in which has supplied new vehicles in other Member States of the non-taxable person, by submitting the tax return for the tax period, adds tax invoice copies, certifying the deliveries.
267. The application of article 11 of the law, the taxable person part 6.1 a year before lodging the Declaration, the conversion ratio of transactions for the year as a whole, if during the year to not have separate transactions of goods and services accounts that are used in taxable or non-taxable transaction or national executive functions.
268. The application of article 11 of the law part of the conversion of the transactions 6.1 ratio for the year as a whole, total business and taxable value of transactions shall be determined taking into account the corrections made in the taxation year (e.g., due to the discounts which, the cancellation of the purchase, receipt of goods, advance payment of the back).
269. The application of article 11 of law 6.1 if the taxable person shall also carry out transactions with timber, then the translation of the proportion of transactions for the year as a whole, the value of transactions with timber include taxable transactions and the total value of transactions.
270. The application of article 11 of law 6.1 if the taxable person carries out transactions related to payment instruments (currency) other money market instruments, derivative financial instruments and transferable securities to trade financial instruments market law (including currency futures buying and selling) it, submitting an annual declaration, taking into account the above transaction totals for the year, the sum of the positive and negative values.
271. In application of article 11 of the law on the eighth quarterly report, for the supply of goods on the territory of the European Union does not specify: 271.1. another Member State, the taxable person supplied the goods installed or assembled;
271.2. another Member State the non-taxable person supplied the new vehicles.
272. If the importation of the goods domestically, they are placed under a customs procedure "temporary admission" to a partial exemption from the payment of customs duty, tax, budget, pay three percent of the estimated tax amount.
273. In application of article 12 of the law, the first paragraph, the electricity supplier tax on electricity supplied to the consumer that received electricity billing document extract itself, pay the tax period, when the remuneration received from the consumer.
274. Article 12 of the Act 1.1 the requirements referred to in part not related to article 4 of the seventh part referred to in paragraph 12 of the services received, which is applied to the exemption from tax under article 6 of the first paragraph of point 13 or 17.
275. Article 12 of the law on the part of the person referred to in 1.2 for services received the paid tax amount specified in the notice (annex 3). The notice shall be submitted to the State revenue service within the tax period, when the tax is paid.
276. Article 12 of the law shall also apply to part 1.6 If, under article 8 of the law on the fourth part of the taxable person supplying goods or services to non-taxable persons, may not be invoiced tax bill.
277. In application of article 12 of the law part of the conversation 1.6 of prepaid cards, tickets (vouchers), monthly, gift certificates and tickets to sporting events, including the tax included in the price the State budget law for the tax period, when the card or ticket sales.
278. The provisions referred to in paragraph 277 of the tax payment arrangements are applicable only to those realized call prepaid cards, travel tickets (vouchers), monthly, gift certificates and tickets to sports events, of which the taxable person exercises on their own behalf, without the use of mediation services.
279. in applying article 12 of the Act where the goods 1.7 acquisition occurred in the territory of the European Union and the tax bill has drawn the same taxation period, but received the next tax period, but by the law of the first subparagraph of article 11 and article 12, first paragraph, the tax return filing and remitting the tax for the State budget, tax can be calculated and included in the tax declaration for the tax period where the goods purchased from the European Union.
280. If a tax invoice for the purchase of goods on the territory of the European Union is received after the submission of the tax return and the tax payment to the State budget deadline, and taxable person has used the rule laid down in paragraph 279 options, tax is calculated and included in the next tax period tax return after the purchased goods in the territory of the European Union.
281. in applying the law, 12, 30 and 31 of the calculation referred to in article and the arrangements for payment, if the taxable person calculated tax has included tax returns for pēctaksācij period or subsequent periods of pēctaksācij, or tax amount for the received goods (services) in your taxable transactions for atskaitījus as input tax return for the taxation period in which it was not entitled to deduct this tax amount as input It does not limit the right to deduct input tax. The tax administration, checking the correctness of the calculation of the tax, the taxable person deductible input VAT (less) amount of the variation in the tax period in which, in accordance with article 10 of the law in the first part of the taxable person the right to deduct arose.
282. If, in accordance with article 12 of the Act 1.1, 1.7, 1.9 and 5.7, in part 30 and 31 for the calculation referred to in article and the arrangements for payment of the tax is computed and declared by the recipient of goods or services (the taxable person), tax on the purchase of goods on the territory of the European Union or for services received is considered paid.
283. If the tax on the purchase of goods on the territory of the European Union or for services received are computed and declared by the recipient of goods or services, then the person in accordance with article 3 of the law or the requirements of article 26 was to be registered in the register of taxable persons, for such transactions are not subject to the law of article 35 in the third subparagraph of that provision.
284. Article 12 of the law, the eleventh, and twelfth referred to in section 11.1 of the excess tax repayment in the extended to the diversion of the excess tax other taxes, fees or minimum charges.
285. in applying article 12 of law eleventh part of State revenue service may not provide a refund or redirect another article 10.1, part of the payment portion of the excess tax that exceeds 18 percent of tax taken in those months, the total value of taxable transactions (taking into account of these tax periods if the refunded tax amounts). The remaining amount of the excess tax refunded from the State budget according to the year of tax declaration.
286. in applying article 12 of the law of the twelve parts of paragraph 1, tax and other debts covered by the compulsory payment, pursuant to article 12 of law 10.1 in part payment arrangements.

287. Article 12 of the law of the twelve parts of paragraph 4 is applicable to also pay tax diversion over the payment of taxes, duties or other charges or compulsory debt.
288. in paragraph 285 of these provisions and article 12 of the law of the twelve parts of the conditions referred to in paragraph 4 are not attributable to the amount of tax that the person in the circle which is atskaitījus as input for the ādāt, built in the UR288.1.ieg:, reconstructed, renovated or restored real estate, as well as the construction, reconstruction, renovation or restoration of pārmaksātaj, in the course of tax amount;
UR288.2.ieg ādāt assets;
UR288.3.ieg ādātaj goods for hire purchase (leasing) transactions;
UR288.4.ieg ādātaj of the goods and services received in transactions with timber;
288.5. imported goods, which after processing or treatment of the supply of a service in the territory of the European Union to a person not registered are exported from the territory of the European Union as the compensating products.
289. in applying article 12 of the Act of the fourteenth part, if a person started to levy the tax before its registration in the register of taxable persons of the tax collected in the national budget contributions in full.
290. Article 13 of the law applies even if the travel agency or the operator gives the traveller in his own name in the package, which seeks to ensure the traveller training in a training establishment housing (hotel), meals and transportation to the destination and back, but your service uses other people's services.
291. in applying the law, the first paragraph of article 13.1, the compensation shall be paid only on the farm's own production of raw agricultural products, such as milk (instead of cottage cheese or cream), livestock (alive or carcases), grain (not flour).
292. Article 13.1 of the Act the first part does not apply to farm and gathered the wild ones cast products (such as berries, plants, mushrooms).
293. in applying the law of the third paragraph of article 13.2, timber transport services, which are provided by the State joint stock company "Latvian Railway", the railway design, slip, and the tax is applicable law in General.
294. in applying the law in article 14 the first subparagraph, if the State or municipal corporations shall be handed over or sold their belongings more individuals with no duty shall be part of the assets is invested in the company, which has privatized the State or municipal corporation of successor rights and obligations.
295. Article 14 of the law of the fourth subparagraph shall also apply where a taxable person sells property administrator or liquidator.
296. Article 14 of the law the fifth subparagraph shall also apply where the separation of property reorganization process investment is made the capital of an existing company and real-property transfer after an existing company in the commercial register the institution has taken the relevant records for the reorganization. Acquiring an existing company in 30dien after the record made in the commercial register at the Office of the State revenue service informed about changes in property investment.
297. Article 14 of the law on the fifth, sixth and seventh subparagraphs shall also apply where the contract of the public within the meaning of the civil code comprises two or more natural or legal persons (members) and developed society, as well as when such a company is split, and if the natural person (individual Installer) is re-registered for the merchant.
298. in applying article 14 of the law of sales, fixed assets, materials and services (and other intangible assets) is subject to tax in accordance with the procedure prescribed by law.
299. Application of article 18, first paragraph, point 1 and 2, for the purchase of goods on the territory of the European Union is not considered a free product samples and free promotional material.
300. On article 18, first paragraph, point 2 and 3 listed in the acquisition of goods and supplies in the territory of the European Union is to be considered a taxable person of goods transfer from one branch to another branch.
301. a taxable person who gets hinterland article 18 of the law referred to in the third subparagraph, or goods from a domestic law article 18 sends the fourth paragraph of the said goods, make the product inventory in the accounts set up for this purpose.
302. The application of article 20 of the Act, if the goods are dispatched from another Member State to the Republic of Latvia, the acquisition of such goods is domestic.
303. in applying the law in article 20, the second paragraph of the new vehicle acquisition is domestic, if taxable or non-taxable person acquires a new transport feature, intended for the transport of goods or persons, and records: land motor vehicle 303.1. – Road Safety Directorate;
303.2. ship or other vessel-register of Latvia or the road safety Directorate;
303.3. aircraft-Civil aircraft register.
304. The application of article 21 of the Act, if the goods are released for free to pass you in the Republic of Latvia, the place of import of goods is domestic.
305. in applying article 22 of the law, the first paragraph, if the transport of the goods is being launched in the territory of the Republic of Latvia, the transport of goods, the place of supply of a service in the territory of the European Union are domestic.
306. In application of article 22 of the law, the second subparagraph, where the transport of goods is being launched in the territory of the Republic of Latvia and the transport service in the territory of the European Union provides a taxable person of another Member State, that the place of supply of services shall be that in which the recipient is registered as a taxable person.
307. In application of article 22 of the law, the second subparagraph, the goods transport service in the territory of the European Union consider the place of supply to the Member State which issued the service recipient a valid value added tax registration number in the country where the recipient of the service specified by the service provider.
308. If article 23 of the law on these services domestically are provided for taxable persons in another Member State, the place of supply of services shall be that in which the recipient is registered as a taxable person.
309. If article 23 of the law on these services domestically is provided in another Member State's non-taxable person, the place of supply of services is domestic.
310. in applying article 23 of the law, with the transport of goods in the territory of the European Union in bas related services the place of supply is the Member State that issued the service recipient a valid value added tax registration number in the country where the recipient of the service specified by the service provider.
311. in applying article 24 of the law in the first part of the mediation agent service is determined in accordance with article 4 of the law 7.4.
312. If mediation agent law article 24, second and third part of the services provided by other Member State domestic taxable person, mediation agent service is the State in which the recipient is registered as a taxable person.
313. If the mediation agent law article 24, second and third part of the services provided by other Member State domestic non-taxable person, the agent service is domestic.
314. in applying article 25 of the Act, if the estate (corporeal) Affairs related services domestically is provided in another Member State's non-taxable person, the place of supply of services is domestic.
315. in applying article 25 of the law, with real (corporeal) related cases the place of supply of services in the territory of the European Union is the Member State that issued the service recipient a valid value added tax registration number in the country where the recipient of the service specified by the service provider.
316. in applying article 25 of the Act, if the estate (corporeal) Affairs related services domestically is provided in another Member State by a taxable person and the provision of services in the real (bodily) thing is left from the inland, the place of supply of services is domestic.
317. the law referred to in article 25 of the services is included in processing services.
318. Article 25 of the law shall not apply to vehicle rental services.
319. Article 26 of the law referred to in the first subparagraph the amount from any amount of goods received, excluding the acquisition of new vehicles and the purchase of excise duty amount.
320. Article 26 of the law of registration referred to in the first subparagraph is extended to the budget of the institutions financed acquisitions of goods within the European Union.
321. Article 26 of the law referred to in the third subparagraph the amount from any amount of supplies, which he delivered during the calendar year.
322. Article 26 of the law to the second, third, fourth, fifth, sixth, seventh and eighth, the persons to be registered in the register of taxable persons, they shall submit a registration application (annex 4) State revenue service territorial institution according to one of the transaction execution places inland.
323. In submitting this rule 322. application for registration referred to in paragraph 1, a person shall produce identity document or driver's license. If the registration application shall be submitted to the authorised person, it shall also show the relevant authorisation.

324. in applying article 26 of the law, second, third, fourth, fifth, sixth, seventh and eighth, the State revenue service territorial authority shall examine the registration application and within 15 working days of receipt of the application, the person recorded in the register of taxable persons or, if the person has all the rules referred to in paragraph 322. registration information requested in the application, shall take a decision on refusal of registration.
325. If a decision on refusal of registration, the State revenue service territorial authority within five working days from the date of adoption of the decision, notify the person in writing and indicate the reasons for the refusal.
326. The Person has received a decision on refusal of registration is entitled to specify the registration application and re-submit it to the State revenue service territorial institution.
327. in applying article 26 of law eighth, for taxable persons in another Member State, to take part in the tripartite transaction as a mediator, not to be registered in the register of taxable persons, if the final recipient of the goods is a taxable person.
328. in applying article 26 of law eighth, another Member State, the taxable person may not register in the register of taxable persons, if the taxable person receives from that person or the production of goods items wholesale stock and ownership under the contract concluded between the parties on those goods taxable person (the consignee) over the only tālākpārdoš or use of the goods at the time of the nas. The consignee must pay tax on the purchase of such goods in accordance with article 30 of the law, the first paragraph and to provide details of the goods received in a separate accounting records.
329. in applying the law of article 28, first paragraph, point 1, for the taxable person of another Member State registration number of another Member State in the register of taxable persons can confirm the validity of the State revenue service, as well as its website on the internet (URwww.vid.gov.lv).
330. The application of article 28 of the law, the first paragraph, the tax rate is 0procent also apply to the supply of electricity and the supply of natural gas through the natural gas distribution system (through pipelines) for taxable persons in another Member State. In this case there is no need to transport goods.
331. in applying the law of article 28, first paragraph, point 2, where the transport of goods, the consignee provides the goods transport document may be any document certifying the transfer of the goods to the carrier or the facts of another person, providing movement.
332. in applying the law of article 28, first paragraph, point 2, where goods transport provides the shipper with your own transport, the transport of goods on the document can be considered to be any document, confirming opening of transport of goods.
333. in applying article 28 of the law for a quarter, a 0% interest rate also applies to transport of goods to it part of the service carried out in the hinterland, where changing the transport service provider or transport is performed by several vehicles, if that service is part of the total goods transport service in the territory of the European Union.
334. Article 28 of the law's sixth rule of law should not be covered by article 4 of the seventh part referred to in paragraph 12 of the services for which the exemption is applied, in accordance with rule 6 of the first paragraph of article 13.17.
335. Article 28 of the law, sixth paragraph shall also apply if the taxable person provides to the law article 4 of the seventh part of the services to any other person, the Member State carrying out economic activities.
336. To show tax 0 interest rates according to the law on the application of article 28, the taxable person must be in possession of documents that clearly certify tax 0% interest rate for reasonableness. If the taxable person supplied the goods or provided the services in accordance with article 28, unable to produce documents proving the tax rate of 0 percent, it pays tax on the goods supplied or the services provided pursuant to article 5 of the first or the third part of the stated rate.
337. in applying article 29 of the law the second part, the acquisition value of the goods does not include car and motorcycle tax, environmental tax and deferred payment of excise duty that is applied pursuant to the law on excise tax ".
338. Article 31 of the law the second part does not extend to the rule in article 4 of the seventh part referred to in paragraph 12 of the received services.
339. Article 33 of the law of the second paragraph of the accompanying document referred to in paragraph 1 are those documents that the goods are being imported into the customs territory of the European Union from third countries or third territories.
340. Pursuant to article 33 of the law the second part of the goods after their release for free circulation in domestic taxable person sends the law article 33 the second subparagraph of paragraph 1 the recipient of goods to another Member State not later than 30kalendār days. These goods are not subject to treatment and recycling.
341. Pursuant to article 33 of the law third, if the taxable person has not adhered to these rules laid down in paragraph 340 of the consignment period and cannot be justified by objective circumstances, coercive tax becomes chargeable in accordance with article 12 of the law the second part. About the missed tax payments taxable person is liable in accordance with the law on taxes and duties ".
342. Article 34 of the sixth Law is also applicable to non-taxable persons carry out new vehicle purchase.
343. This provision, paragraph 39, paragraph 137 (except relating to the supply of heat energy), 138, 139, 140, para (except concerning heat supplies), 141, 142 and 143, paragraph shall enter into force by 1 January 2007.
344. the provisions applicable to the November 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules applicable to 1 November 2006.
1. the annex to Cabinet of Ministers on 21 November 2006 of Regulation No 933 application for registration under the value added tax to taxable persons registered in Minister of finance Spurdziņš o. Annex 2 Cabinet on 21 November 2006 of Regulation No 933 notes.
1. "x"-aisle is not completed.
2.1 journal 5. box the counterparty's VAT registration number in the register of taxable persons, before the numbers indicating the country code, the non-taxable person indicates the registration code, physical person – person's code (if any).
3.2 the log in box 7 indicate its analytical record (if any) number or name that you type in the source document.
4.3 log 11. box the subject to VAT 0% deal with the appropriate VAT statement line:-exports of goods (VAT statement line 43);
-with 0% VAT taxable transactions carried out in the free port and SEZ (44. Vat statement line);
-the delivery of goods to the European Union Member States (45. Vat statement line);
-mounted or mounted to the delivery of goods to the European Union Member States (46. Vat statement line);
-new vehicle delivery to European Union Member States (47. Vat statement line);
– subject to VAT 0% services (VAT statement line 48).
5.4 log 15. box the calculated sales tax amount with VAT 18% for transactions subject to customs declaration, but not the amount of VAT paid in accordance with article 12 of the law 2.1 part imported fixed assets for fully or partially taxable transaction use (52. Vat statement line).
6.5 Magazine 20. box the total amount (8 + 9 + 10 + 12 + 13 + 14. + 15 + 16 + 17. + 18. + 19. box) mathematical control.
7.6 journal 21. box the value of imported goods, excluding VAT, of their economic activity, in accordance with article 12 of the law 2.1 part of imported assets for fully or partially taxable transaction use (do not show VAT declaration).
8.7 Journal 24. box received from EU Member States the value of the goods, specifying in parentheses applicable VAT rate (18% or 5%). 6.1 journal 25. box the VAT paid on imported goods in their economic activities to the IAEA, also the customs declaration, but not the amount of VAT paid in accordance with article 12 of the law 2.1 part imported fixed assets for fully or partially taxable transaction use (VAT statement line 61). Journal of 30 10.9 column indicates the total amount (21 + 22 + 23 + 24 + 25.. +. +. + 27 28 26. + 29. box) mathematical control. 11.10 journal 31. box the date and the payment document number. Taxable person journal 31. column can be filled for a listing of customer and vendor.
12.11 Journal 32. box the payment document specified the amount paid with the VAT, as well as farms of VAT refund paid in 12% of the production value. Taxable person Journal 32. box can be filled for a listing of customer and vendor.
13.12 journal 33. column may specify yourself the additional information required.
14. Filling in the journal, counts the boxes of each page and on the bottom line of the entry "total sales".

15. Tax period during each page row "total sales" specified total amount of boxes with the top line of the "Gear" the relevant column totals. Record the results on the bottom line "gear/turnover tax period ' by deleting the words" turnover "during the tax period.
16. If the taxation period are filled several pages, each page a total of boxes into the top row on the next page of the "gear".
17. at the end of the tax period the tax period columns adds up the totals and record the results in the journal pages on the bottom line of the "gear/turnover tax period" by deleting the word "ratio".
18 entries for each tax period begins, the new journal page and not to the previous tax period into the page's bottom line "gear/turnover tax period" specified in the column totals.
19. the journal 21, 22, 23, 24, 25, 26, 27 and 28. box indicates only a part of the amount of blur with their associated economic activity transactions (for example, 60% of the representation for the purposes of the purchased goods or services received, the amount of received communication services in part attributable to the economic activity of the URu.tml.).
Finance Minister o. Spurdziņš annex 3 of the Cabinet of Ministers on 21 November 2006 of Regulation No 93 of the State revenue service notice for payment of value added tax to the Minister of finance Spurdziņš o. Annex 4 of the Cabinet of Ministers on 21 November 2006 of Regulation No 933 Finance Minister o. Spurdziņš