Law "on Value Added Tax" For The Application Of The Rules

Original Language Title: Likuma "Par pievienotās vērtības nodokli" normu piemērošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/134260

Cabinet of Ministers Regulations No. 276 in Riga 2006 (April 4. No 19 56) the law "On value added tax" for the application of rules Issued in accordance with the law "on value added tax" article 4.4 Article 8 part of fifth, article 12 and article 36 1.2 part 1 rules determine the law "on value added tax" (hereinafter the law) of the rules of procedure.
2. The law applied the term "product" applies also to the electricity, gas, heat, heating, steam and water.
3. The law applied the term "immovable property" does not apply to railway rolling stock (wagons, locomotives and tanks).
4. in applying article 1 of the law, for the supply of goods to be considered also in the printing business activity a 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.
5. for the purposes of article 1 of the law (3) the "b" section, the service also be digging rights.
6. for the purposes of article 1 of the law (5), if the value added tax (duty) the taxable person (hereinafter taxable person) for your business activities purchased (including self-produced) the goods 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.
7. 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.
8. using or combining any of the methods referred to in this paragraph, the tax administration tax audit (audit), is entitled to check the market value of the transaction (price) is correct and refine the market value of the transaction (price), if the tax authorities suspect of tax payment of budget situations in which transactions take place between related parties law "About taxes and duties": 8.1 after the taxable person in the company internal prices (price for which the taxable person sells own product or provide services to other unrelated parties the same taxation period (including average discount));
8.2. on 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);
8.3. using the Add method of the cost (which supplies and services 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);
8.4. using the customs value;
8.5. using the product or service the average statistical value;
8.6. using the expert assessment;
8.7. If the differences, business assessment, with the opinion of the Commission.
9. If the transaction is carried out in accordance with the law "on procurement for State or local government needs" of market value considered purchase value.
10. If, in respect of supplies of goods and services apply to the price increase or decrease us prices discounts, in the form of goods and services of the market value shall be determined, subject to the discount.
11. Article 1 of the law "paragraph 16 b" and "c" are referred to real estate objects considered as unused real estate, even if new, 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 purposes.
12. Article 1 of the law of 16 "c" terms referred to in the "renovation", "reconstruction" and "restoration" are used within the meaning of the General provisions.
13. Article 1 of the law referred to in paragraph 19, the term "agricultural product processors of information" 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 the processing of agricultural products.
14. 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.
15. Road motor vehicle, vessel or any other vessel and the aircraft is treated as a new vehicle if the situation while executing within both article 1 of the law of 31 referred to the conditions and the situation, if only one of those conditions.
16. in applying article 2 of the law the second part, on taxable transactions are to be considered as well, by the self-employed.

17. in applying 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).
18. The application of 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 partnership capital (hereinafter capital company), the company's winner becomes the successor to 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.
19. 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.
20. the rules do not apply to: 20.1. contractual penalties, security, arms, money, membership fees paid by insurance companies for reimbursement of claims, the membership fee and reimbursement of expenses to be paid, which is not the consideration for the supply of goods or services;
20.2. grants and subsidies from the State budget and local budgets, State or municipal authorities granted the Executive function in the definition of the bearer;
20.3. the company's capital investment in Exchange for securities and shares certificates;
20.4. the amounts that are received in accordance with the assignment of the claim;
20.5. interest income on deposits with credit institutions (including bank account balances and deposit);
20.6. the amounts (interest income) of debt securities (including bonds, promissory notes);
20.7. this rule 20.5 and 20.6. not referred to such a major, if the interest income received by credit institutions;
12.9. dividends;
20.9. revenues from financing cooperation projects in the civil law society referred to in the framework of the treaties;
20.10. the income from Exchange rate fluctuations;
20.11. providers of electronic communications services for the mutual funds with other providers of electronic communications services;
20.12. Republic of Latvia registered religious organizations provide religious services and rituals;
20.13. charitable purposes without remuneration votes (dāvinātaj) goods and services rendered;
20.14. 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;
20.15. funding that does not recompense and is not related to the supply of goods or services (does not apply to advance payments).
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 financial services, and is directly related to the product or service price, you include the transaction value, i.e. the value of transactions may not be reduced on State and local government grants (subsidies). This rule is not applicable to budget institutions.
23. This provision 22, paragraph order does not extend to the mērķdotācij 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 is a value of credit interest and fees of credit value.
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 and financial derivatives trading financial instruments market law (including currency futures buying and selling) is the difference between the means of payment (currency) other money market and derivative financial instruments purchase and sale price.
28. in applying article 2 of the law the seventh paragraph, if the securities or the shares are sold at a price that exceeds the securities (shares) at face value, and contribution margin (the difference between the sales price and sales of securities (shares) of nominal value) are not counted in the company's capital, the value associated with investments in equity securities (shares), 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. Article 2 of the law on the fifteenth, part of the Cabinet in a fixed order is applicable also to cases where the person (including lombard) on loans has adopted movable and immovable as collateral (hereinafter-mortgage worker), unredeemed pledges are sold. This provision is not applicable to credit institutions.
33. 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.
34. in applying article 2 of law 17.1 if is first sold nepa dead construction object, which is not the acquisition value, the taxable value of the object of sale.
35. Article 2 of the law shall also apply to part 19.1 if the price discounts for goods and services are allocated to a beneficiary after the results of cooperation and discount shall not coincide with the supply of goods or the provision of the service. Taxable person they discount the value assigned by the specific goods and services, rather than the supply of goods or the provision of the service at the time, included in the tax return for the taxation period in which the discount is applied. 
36. Article 2 of Act 21.1 the conditions referred to in part be attributed to persons: do 36.1. on behalf of another person, providing mediation services;
36.2. receives compensation for the mediation of mediation agent (broker) services;
36.3. the Act in their own name, but uses 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.
37. in applying article 2 of Act 21.1 part, taxable only to the value of the service provided by the merchant.
38. in applying article 2 of the law, twenty-second, on the budgetary authority to the national executive 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 covered by article 2 of the law of the twenty-second part.
40. Article 2 of the law of the twenty-second part is attributable to the fire protection services of the Ministry of Interior provides fire and Rescue Services Department.
41. 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). 
42. A Person who has authority to sign, the rules referred to in paragraph 41 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 person who submitted the petition, is responsible for the veracity of the information provided, until responsibility is not re-registered to another person. If the registration application shall be submitted to the authorised person, it shall also show the relevant authorisation.
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. If 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. 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.
48. in applying article 3 of the law of the second part, budget institutions registered in the register of taxable persons, if the budget authority of the taxable value of transactions 12 months reached or exceed 10000 dollars. The budget may not register in the register of taxable persons, if they don't make article 3 of the law referred to in the second subparagraph and the transactions subject undertaken do not give rise to significant distortions of competition.
49. in applying article 3 of the law of the second part, budget institutions that are registered in the register of taxable persons, may be asked to turn it from the register of taxable persons, if the taxable value of transactions carried out in 12 months is less than 10000 pounds.

50. in applying article 3 of the law of the second part, if the budget authority make article 3 of the law referred to in the second subparagraph the transactions that give rise to significant competitive ļojum is relevant to the situation in which they do not apply to that institution and if the taxable value of transactions 12 months reached or exceeded 10000 lat, it is mandatory to register in the register of taxable persons.
51. 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 concluded an agreement that provides for joint economic activities (for example, rent a room together, technological equipment, technique). 
52. 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.
53. 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.
54. Article 3 of the law on the part of (4) 8.1 does not apply to any other Member State of the person who carries out an economic activity, within the territory of the European Union and non-registered persons registered in the register of taxable persons.
55. in applying article 3, 8.3, taxable person part of State revenue service submitted written information about the asset value and the balance remaining on the substantive items of the values on which the deduction of input tax. For these values is calculated and paid into the State budget. The residual value of the asset shall be determined in accordance with the taxable person's financial accounts data supplied.
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. in applying 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. Article 4 of the law in the second subparagraph of paragraph 5 shall apply if, at the point of execution all the conditions specified in points.
59. Article 4 of the law of the second paragraph of point 5 "c" referred to in the medium air consumption is measurable by the taxable persons the total natural gas or electricity bought in quantity for resale. 
60. in applying 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.
61. Application of article 4 of the law third, the concept of a national service, if the service provider's registered office or place of residence is declared inland.
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 place of supply of services, hiring: 71.1. real estate shall be determined in accordance with article 4 of the law of the fifth;
71.2. vehicles shall be determined in accordance with article 4 of the law on the third.
72. in applying article 4 of law seventh part 8 for telecommunications 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 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 for the trainees by the State recognized educational document.
77. Article 6 of the law, the first subparagraph of paragraph 4 is applicable to education program for registered at the registry for a specific 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. 
78. 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 to the State recognised equivalent qualification of accredited education programs learning (certificate with supplement the small coat of arms of Latvia).
79. 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.
80. 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.
81. Article 6 of the law, the first subparagraph of paragraph 4 is also applicable: 81.1. sports training provided by the school and sports services, sports school students;
81.2. child residence charges for recreational and sports camps;
81.3. fees for a specially organized training classes for children up to 18 years of age (for example, fees for swimming training).
82. The fee for the training classes for adults (such as swimming, gymnastics) is taxable in accordance with the procedure prescribed by law.
83. Catering services are not taxable if they provide the same educational institution, their students and staff. If the educational institution on its students and employees are provided by other taxable persons, they are liable to tax.
84. 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.
85. 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, in the light of the bibliographic information services (including internet access) and other similar services.
86. Article 6 of the law, the first subparagraph of paragraph 8, the term "cultural institutions events" does not apply to the cultural area lease, trade shows, fairs and similar events, as well as the catering and other services.
87. The application of the law 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.
88. Article 6 of the law, the first paragraph of paragraph 11 is not applicable: 88.1. Lotteries (lottery) and the organisation of gambling related services not you Casino and gaming halls (such as catering services tions or the delivery of goods);
88.2. slot machine purchase, repair and similar services;
88.3. services related to children's slot machine purchase, maintenance, and use.
89. the 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.
90. 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.

91. If article 6 of the law, 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.
92. Law 6 of the first paragraph of article 13 shall apply only to persons considered insurers or insurance intermediaries under the insurance company and the supervisory laws and the activities of insurance and reinsurance intermediaries law. Exemption does not apply and pārapdrošināšn mediators of insurance activities Act article 7, first paragraph, in accordance with the procedures specified in the services provided.
93. 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 rental payments for education service in the hotel.
94. Article 6 of the law, the first subparagraph of paragraph 14 of the "b" section in the tax exemption also applies to residential home (residential) to the establishment of the Treaty in the joke of the monthly payments on the population: 94.1. home internal plumbing and drainage system maintenance and technical service;
94.2. home internal heating and hot water heat system maintenance and technical service;
58.6. power supply system maintenance;
94.4. waste runs maintenance;
the ventilation shaft and 94.5. flue cleaning;
94.6. home gas internal system maintenance and maintenance.
95. 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).
96. Article 6 of the law, the first subparagraph of paragraph 14 is not applicable to the art of the cake shop and residential premises maintenance and management services.
97. The acquired 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.
98. Law 6 of the first paragraph of article 17 of the "a" section is applicable also to the interest that you receive security worker.
99. Article 6 of the law in the first part of paragraph 17, point "b" is for example the participation of credit even for services related to customer advising financial matters (e.g. for credit receipts and issues, worth the purchase and sale of paper).
100. the services of CIS-parauggrāmatiņ approval signatures, which are carried out on behalf of the bank, exempted from tax.
101. Article 6 of the law in the first part of paragraph 17, point "b" is applied also mail James billing system for services provided by the national stock company Latvijas Pasts "Electronics".
102. Article 6 of the law in the first part of paragraph 17 of the "c" section in the tax exemption not applicable: 102.1. banknotes and securities, if they have historical and Numismatic interest value and they buy collectibles;
precious metal coins, 102.2. if: they don't use 102.2.1. payments;
102.2.2. they have historical and Numismatic interest value and its purchase of cionēšan; kolek
102.2.3. they sell at a price that does not match their face value (for example, commemorative coins);
102.2.4. in accordance with article 13.3 of the law are not considered investment gold.
103. Article 6 of the law in the first part of paragraph 17, point "c" is an example of the JAMA also services related to payment and settlement card issue and service.
104. Article 6 of the law, the first paragraph of the "c" paragraph 17 referred to a tax exemption does not apply to services related to pay you and settlement maps technical service (including system modification, development, ATM machines, repair).
105. Law 6 of the first paragraph of article 17 of the "c" section is in Tajikistan, also apply to the currency of the purchase or sale transactions, currency futures and other derivative transactions with financial instruments financial instruments market law.
106. 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 privatisation securities laws in accordance with the procedure laid down by the State, municipalities, skipping as well as commercial companies or individuals (sole proprietors) and gives the holder thereof the right to the income.
107. 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 a foreign capital shares Santa komer or distribution of income if they are not fixed-stock or bond.
108. Article 6 of the law in the first part of paragraph 17 of the "d" section is an example of the JAMA also services related to securities and shares (certificates) for the purchase or sale of which is established, modified, terminated or deleted transactions with securities and certificates of shares involved in the rights and obligations of persons with regard to participation in the company and in the capital and participation in company administration and profits if the securities or the shares are sold at a price exceeding the nominal value of the share and contribution margin (the difference between the sales price and the nominal value of shares sold) are not counted in the company's capital.
109. Law 6 of the first paragraph of article 17 of the "d" section is also applicable as James investment services on financial instruments market law recognises a no, 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.
110. Article 6 of the law in the first part of paragraph 17 does not apply to: 110.1. safe deposit box rental and collection services;

110.2. the securities market research, investment and capital market research, interbank settlement credit research and market research services.
111. 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.
112. The application of the law article 6, first paragraph, paragraph 23, of real estate constitutes the 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.
113. Article 6 of the law, the first subparagraph of paragraph 23 is applicable also to real estate (including apartments, artist workshops and not extinguished in the vojam space) sales.
114. 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: 114.1. If unfinished construction object sold until its commissioning (regardless of the number of times to the sales atkārtotīb the commissioning of the object);
114.2. 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, however, used a rented or leased out;
the new main building of 114.3. If (construction) 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;
114.4. If, reconstructed or renovated renovated building (construction) or a part of it is sold in the first year following the adoption operation.
115. Real estate sale 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.
116. 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.
117. 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.
118. 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 *" in recent years, article 15. These carriers must be received from the municipal licence for the right to carry passengers.
119. 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. 
120. Article 6 of the law, the first paragraph of article 30 are applicable to persons having a teacher certificate for the right to provide private services that have a certain degree of education, and the education program that that person can run. 
121. Article 6 of the law, the first subparagraph of paragraph 30 also applies pašnodar bināt persons who serve homeschooling education and higher school teaching programmes.
122. The law of article 6.2 shall apply at the individual custom made dental prosthetic treatment delivery.
123. in applying 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.
124. in applying 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. 
125. 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.
126. 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.
127. 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).
128. Tax rate of five percent 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 the 18 percent tax rate (also on the minibar, pay tv channels and the use of electronic communications services).
129. 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.
130. in applying article 10 of Act, paragraph 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. 
131. Article 6.2 of the Act 11. dot is also home (room) the animal burial services.
132. Article 14 of the Act, paragraph 6.2 is applicable even for passenger transport services by route taxis.
133. 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.

134. Section 7 of the first paragraph of article 1 shall apply also to the supply of goods for which another Member State has initiated the export procedure.
135. 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.
136. 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.
137. 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 (the third) or in the Republic of Latvia and the place of receipt of the goods in the Republic of Latvia or in a third country (the third) 0 percent, the tax rate applicable to the whole of the value of transport services to the international transport waybill designated endpoint (the beneficiary).
138. The application of section 7 of the first paragraph of article 2, in the case of export of goods tax 0% interest rate applied to the value of the whole freight transport 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.
139. in applying article 7 of the law of the first paragraph of point 2, in the case of transit of goods tax 0% interest rate applied to the value of all goods transport from 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.
140. in applying article 7 of the law of the first paragraph of point 2, a 0% interest rate applied to the transport services related to goods transported in transit to you, passing through the customs territory of the Republic of Latvia, and provided the person charged sister 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 outside European Union territory.
141. If the transit of freight are moved 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).
142. Section 7 of the first paragraph of article 2 is applicable to TIR books, of which the Republic of Latvia in accordance with the concluded international treaties are used in international freight transport by road.
143. Section 7 of the first paragraph of article 4.7 and 4.8 point also applies to aircraft and shipping agent services.
144. The application of 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: 144.1. international transport of cargo accompanying documents or copies thereof (including CMR, international rail transport invoice, Bill of lading, air waybill);
144.2. contracts concluded with a third country or third territory registered parties (consignee);
144.3. the product specifications;
144.4. documents certifying payment for export of goods.
145. export documents prepared for formal legislation in the field of customs procedures specified in 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.
146. in applying article 7 of the law the fifth part, the documents certifying tax 0 interest rates applied are the following: 146.1. the 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 0 interest rate the validity of the application;
146.2. transit cargo, if transit cargo, the customs territory of the Republic of Latvia is changed in transit cargo carrier — international freight 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;
146.3. 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. 

147. 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 144 and 146 those rules. the documents mentioned in paragraph can also be used in other documents that clearly certify to the fact and export tax application of the interest rate of 0.
148. Article 7 of the law of the sixth subparagraph shall apply if the advance is received for a particular product or service that you specified in the tax invoice for the advance request. 
149. 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. 
150. 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 paid on the budget at the jam during the tax period, when the advance is received.
151. 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. 
152. 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.
153. in applying article 8 of the law of the first and the second part, call sas cards, prepaid Tracker 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.
154. 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.
155. in applying article 8 of the law of the first and the second part, if the taxable person has branches that are not recorded as an independent taxable person, and between these branches are moved production needs required goods or services are provided for further production, tax invoice is drawn.
156. 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 advance was requested by the demand side. The association between deletion occurs when are compared and documented certified (for example, with the agreement of the Protocol) in the statement of the two parties they tax invoices included in the specified amounts.
157. 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.
158. 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.
159. 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.
160. 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. 
161. 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 the adoption is approved transport spend draws, including date, or remuneration for services received before the service you provide.
162. in applying article 8 of the law third, farms — taxable persons — permanent records of the origin of goods produced by themselves and at the end of the tax period statement tax bill, tax calculation, and reflects 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.
163. 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.
164. 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.
165. 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.
166. in applying article 8 of the law, the taxable part of 4.4 a person who provides goods TRANS port services 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. 
167. in applying article 8 of the law on the part of the taxable person 4.4 for the service provided tax bill statement within 15 days after receipt of the trans port spends a sign indicating the date of acceptance of the goods, but not later than 90 days after the provision of the service.
168. in paragraph 167 of the rules shall not apply if the taxable person's tax bill statement under the fourth subparagraph of article 8.

169. in applying article 8 of the law of the fifth, if the merchant — taxable persons — property after the decision of the Court, administrator or liquidator sold the bailiff, it discharges the tax bill in the name of the economic operator.
170. in applying 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.
171. 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.
172. 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.
173. in applying article 8 of the Act part 15 point 5.1, to prove that the new vehicles are delivered, tax invoice include the following: 173.1. for land motor feature, engine capacity, power, tech a political Passport use specified start date, mileage;
173.2. the ship or other vessel, the length, the technical passport specified starting date of use, the number of hours nopeldēt;
173.3. take-off mass of the aircraft-technical passport use of specified start date, number of hours flown.
174. in applying article 8 of the law of 5.1 and sixth, taxable person when purchasing goods or services from another taxable person, has the right to request a tax invoice for taxable transactions.
175. 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.
176. 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.
177. 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 full pay for the delivered water, heat, electricity, gas, as well as sewage and municipal waste disposal services with tax and remitted the full amount of taxable persons that are considered to be actual this product suppliers or service providers, when the recipients of goods and services tax bills that separate the goods and services you provided value and tax amount, also indicate the actual supplier of the goods or service provider properties. 
178. 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) was requested by the demand side.
179. 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.
180. The application of 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 31 January the head of the State revenue service, gus's territorial authority application for change of the tax period and indicated the year of the pirmstaksācij taxable amount of the transaction.
181. 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).
182. 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.
183. 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 his Admiral nistratīv actions (such as for work equipment, the purchase of drinking water), as well as promotional activity.
184. the tax bill contains tax on goods and services taxable person an employee recreation, catering, health and leisure activities are not deductible as input tax.
185. in applying the law in article 10, first paragraph, point 1 as input tax is not deductible tax on purchased goods and services received tions of transactions, which are not taxable transactions or associated with public administration tasks or actions for which the rules are not applicable. 

186. in applying the law in article 10, first paragraph, point 1, of the natural person-individual Installer, 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 sa need economic activities carried out taxable transactions, including: 186.1. expenses for operating needs TRANS port received the services of economic activity in the transport means used for repair and maintenance services as well as economic needs, in proportion to the spent fuel economic activity needs mileage proportion during the tax period;
186.2. expenditure on the economic needs of the electronic communications services, according to the electronic communications service provider prints transcript for the taxation period;
186.3. telephone subscriber fee — in proportion to the economic needs of the negotiations for the proportion of the total amount of the negotiations. 
187. in applying the law in article 10, first paragraph, point 1 as input tax is not deductible tax invoice tax amount specified in part for those purchased companies goods and services received, which used taxable person employee personal needs (including transport services, fuel purchases and electronic communications services).
188. a 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.
189. in applying the law in article 10, first paragraph, point 1, for this rule 20.3. investments referred to in the capital, property investment (including fixed assets, real estate), the deduction of input tax adjustment is judged in accordance with this provision, 190, 191, 223 224 225.226., and point.
190. the adjustment of input tax is not applicable to property investment 190.1.: (other than real property) to give jaunizv (start-up) companies in the capital of the newly established (start-up) company within 30 days after registration at the Office of the commercial register if the taxable person, or of acquiring an existing company in the capital of the acquiring company if shall inform the State revenue service about changes to property investment and the related entry in the commercial register of the performance;
190.2. the company's transition to another economic operator (the taxable person) the possession or use of which is not related to the company transferring the operations analyst saimnieciek (taxable) investment capital, if within 30 days 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. 
191. where 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 which calculates the following: 191.1. fixed assets — of the remaining (not depreciated) values, listed the taxable person financial accounting;
191.2. other financial contribution which is not made of fixed asset input tax deduction form, — part of the purchased goods were purchased his taxable transactions.
192. 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.
193. If the tax is on the border of the European Union, which is also the Republic of Latvia made boundary, 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 its 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 information in the customs declaration identification data.
194. In application of article 10 of the law of the first paragraph of point 2, as pretax also paid tax deductible 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.
195. in applying the law in article 10, first paragraph, point 7, deduction of the input tax conditions, referred to in this provision, sections 183, 184 182.185.187. and that, in paragraph 191, apply also to the acquisition of goods within the European Union.
196. in applying the law in article 1.2 of part, if the taxable person's tax bill statement on 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 for September submission time (i.e. 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. 
197. In application of article 10 of the law on the part of the taxable person 1.2 deduct input VAT on purchased unused real estate following the acquisition of real property and tax bill or receipt of the advance payment in accordance with the tax bill.
198. 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.
199. 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 grâmat ing records records of goods and services used in taxable transactions.
200. 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.
201. in applying the law in article 1.6 of part 1, paragraph 10 article 1.4 of the Act referred to in law is not applicable to passenger car purchase 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.
202. 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. 
203. 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.
204. in applying article 10 of the law third, if the goods are released for free circulation and the customs authority has decided to cover the tax pays you through 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.
205. In application of 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. 
206. In application of article 10 of the law third, the document certifying the payment of the tax in the budget, the right to deduct input tax is to be used in a real infrastructure, where the release for free circulation of the goods at the time of the person who administers tax, taxable persons registered in the register.
207. in applying article 10 of the law of the fourth part: 207.1. the total tax amount 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;
207.2. pretax is deducted 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;
207.3. pretax is pretax, which taxable per son calculates 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.
208. Article 10 of the law on the rules of the fourth part (except those parts 1 and 6) can not be attributed to the power lines, district heating, siltummaģistrāl, siltumkamer, railway tracks and gas pipelines (by taxable person check).
209. in applying article 10 of the law of the fourth paragraph of point 2, the taxable person shall register the purchased or taken into service in the real estate of the State revenue service territorial institution in which it is registered as a taxable person, regardless of the location of the immovable property.

210. a 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. 
211. in applying the law, article 10 paragraph 2 of the fourth subparagraph, the taxable person uses purchased real estate exempt from tax, the State revenue service not recorded.
212. The application of article 10 of the law of the fourth paragraph of point 3, for the first year of registration be regarded as the year when the property is purchased or taken into service. 
213. 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: 213.1. (including the purchaser of the immovable property);
213.2. moved the lessee's possession, at the end of the leasing contract (including the leasing of workers);
invested capital; 213.3.
213.4. fully died or been destroyed due to natural disasters or otherwise against a person's will.
214. The application of article 10 of the law of the fourth part (4) If a taxable person is registered in the State revenue service more immovable properties on a pretax adjustment to be made for each property individually.
215. Applying the law article 10 paragraph 5 of part IV, the ratio changes are recorded if they exceed one percent. 
216. 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.
217. where the taxable person is the reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with these rules and the same paragraph 209 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.
218. If the taxable person the reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with the provisions of paragraph 209, and the next 10 tax years, this new 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 immovable property, by submitting a tax return for the taxation period When the property is taken into operation. Input tax deduction adjustment be made notwithstanding a registered real estate deduction adjustments.
219. 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.
220.219. procedures referred to in paragraph 1 is extended to the use of truēt rekon real estate, who demolished 10 years after commissioning.
221. 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: 221.1. terminate the input tax adjustment for real estate sold part of the tax year in which you made the purchase agreement;
221.2. reimburse the State budget for the input VAT deducted sales real estate part that calculated in accordance with article 10 of the law of the fourth paragraph of point 6;
221.3. 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.
222. 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.
223. a taxable person who invested in real estate or parts of it as the investment capital, closes the adjustment of input tax the real property (or part of it) with the tax year in which you made the contribution agreement.
224.223. These rules are applicable, if the point of real property as a financial contribution is invested in start-up or existing business of the acquiring company capital, and 30 days after the entry in the commercial register of the authority performing the start-up company registered in the State revenue service as taxable person acquiring or existing company (the taxable person) shall inform the State revenue service about changes to property investment. In this case, the newly created or existing in the acquiring company re-registered at a real estate according to this rule and continues to point 209. adjustment of input tax.
225.223. 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 commercial company in the newly created within 30 days after the relevant entry in the commercial register of the carrying out of the State revenue service as taxable person acquiring or existing company (the taxable person) within 30 days after the making of the commercial register entry shall inform the authority of the State revenue service about changes in the composition of investment property under article 14 the fifth by the sixth or seventh part. In this case, the acquiring company re-registered at a real estate according to this rule and continues to point 209. adjustment of input tax.

226.223. 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 in the company's capital and 30 days in the company's transition, 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 rule and continues to point 209. adjustment of input tax.
227. This rule 224.225.226., 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 commercial company continues 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.
228. 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 a list of those provisions, 231.230 and 232. the indicators referred to in paragraph 1.
229.228. These rules list referred to in paragraph should be aligned 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.
230. Reorganizējam company in which the reorganisation results in transferring the newly created or existing company for acquiring real estate, registered in the State revenue service, the provisions referred to in paragraph 229 list needs the following information: 230.1. total tax amount (Nkop) specified in the tax bills for real estate acquisition, construction, renovation or strukcij, rekon restoration;
230.2. the budget in the amount of the input tax deducted (Natsk.), subject to the use of real property taxable and non taxable proportion of transactions that were specified in the registration of real estate in the State revenue service;
230.3. the amount of the input tax (Children), paid back the budget, making the adjustment period input tax from 1998 to 2002;
230.4. the budget actually deducted pretax amount (Nfak), which is calculated using the following formula: Nfak. = Natsk. – Children. that Natsk. — from the budget in the amount of the input tax deducted;
Remote areas. — the total amount of the input tax paid back the budget.
231. 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).
232. the pretax adjustment for each taxation year after the renewal of real estate is as follows: 232.1. calculation actually deducted pretax part (Pfak.), using the following formula: Pfak. = Nfak./n where Nfak. — 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;
232.2. calculate the deductible input VAT (Patsk.), using the following formula: Patsk. =./N × p where Nkop Nkop. — the total amount of the tax;
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;
the calculation of the margin of 294.3. S, which the taxable person paid into the budget or the budget gets back calculation using the following formula: S = Pfak. -Patsk., which Pfak. — actually deducted pretax part;
Patsk. — pretax.
233. If a newly created or existing company acquiring 30 days does not register with the State revenue service as taxable person or is not pārreģistrējus in real estate property according to this provision, 224.225.226.227., 229, 230, 231, 232, and point reorganizējam to the company to repay the State budget pretax deduction of those immovable property that the reorganization case passed to the newly created or existing to the acquiring company.
234. If the taxable person carries out the purchase of the lease (leasing) transactions with real estate, law article 10 the fourth part applies the following: 234.1. rental 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;
do not use the purchased 234.2. real estate (including the built in truēt, renovated, rekon or renovated real 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;
234.3. 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 213 shall inform the State revenue service on property removal from the register. 

235. 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 payment and separate — tax amount.
236. in applying 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.
237. 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 nekus acquisition during 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 238 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 234.3. deductible.
238. In application of 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.
239. In application of 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.
240. 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 the use of fixed assets taxable and non-taxable transactions.
241. 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.
242. In application of article 10 of the law of the ninth part, taxable persons-bodies governed by public law which carry out national or local 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.
243. for the purposes of article 10 of the law of the tenth, the taxable value of transactions made is a taxable person, of goods supplied and services provided pašp dollars value amount. The taxable value of transactions is not included in the import value of goods he, acquisitions of goods within the European Union and the value of the services for which the taxable person shall pay the tax as a recipient of services services.
244. 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.
245. where the 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, part of the input tax deductible calculated by applying article 10 of law tenth proportion set out in part a and the total value of transactions including grants received (grant) amount.
246.245. arrangements referred to in paragraph mērķdot is not attributable to the granting of public transport information and domestic mērķsubsīdij except for disabled people and transported the politically repressed persons.
247. 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.
248. 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.
249. If the 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. 
250. If 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.
251. In application of article 10 of the thirteenth, the taxable person, which has a population of taxpayers and accounting in a simple entry system, tax accounting, you can sort the value added tax accounting (annex 2).

252. The non-taxable person, which has a population of taxpayers and accounting in a simple entry in the system log, you can arrange for the timely to determine the total value of transactions taxable, and article 3 of the law on the duly registered in the State revenue service territorial institution as a taxable person. The non-taxable person, the journal does not fill in the journal 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31 and 32.
253. 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 you have: 253.1. shipped and invoiced tax invoice;
253.2. goods and receive the tax invoice received;
253.3. the service is provided and billed the tax invoice;
253.4. received the service and receive a tax invoice;
253.5. happened pašpatēriņš and of the goods or services invoiced tax invoice;
253.6. acquisition of goods has taken place in the territory of the European Union, that is, if you have received the goods and receive a tax invoice;
253.7. received the invoice for the advance payment of the amounts due (pay advance) before shipping (received) or the provision of services (receipt);
253.8. exports of goods occurred;
253.9. imports of goods occurred.
254. 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 in the new journal is getting used.
255. 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.
256. 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 another Member State without the circle which the person submitting the tax return for the tax period, adds tax invoice copies, certifying the deliveries.
257. In application of article 11 of the law on the part of the taxable person 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.
258. In translating the proportions of overall business for the year, 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).
259. 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.
260. in applying the law, article 11 of the eighth quarterly report on supply of goods on the territory of the European Union does not specify: 260.1. other taxable person in the Member State of supply in the press showing the assembled or goods;
260.2. other Member States of the non-taxable person supplied the new transport means.
261. when entering 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.
262. 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.
263. 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.
264. Article 12 of the law on the part of the person referred to in 1.2 for services received the benefits 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.
265. 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 the goods or provide services to you, to non-taxable persons may not be invoiced tax bill.
266. 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.
267. The rules referred to in paragraph 266 of the arrangements for payment of the tax is only applicable 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.
268. In application of article 12 of the Act where the goods 1.7 acquisition cou childhood took place in the territory 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, the tax is calculated and included in the tax return for the taxation period where the goods purchased from the European Union. 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, tax is calculated and included in the next tax period tax return after the purchased goods in the territory of the European Union.

269. 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.
270. 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.
271. 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's requirements had 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.
272. in applying article 12 of law eleventh part of taxation during the year preceding the tax months excess tax refunded or redirecting this article 10.1 of the other part for making payments in an amount that does not exceed 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 in full according to the year of tax declaration.
273. In application of 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.
274. 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.
275. in paragraph 272 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: 275.1. purchased, built, renovated, reconstructed or renovated real estate, as well as the construction, reconstruction, renovation or restoration of pārmaksātaj, in the course of tax amount;
the purchased assets; 275.2.
275.3. goods purchased for lease purchase (leasing) transactions;
275.4. purchased goods and services received in transactions with timber;
275.5. 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.
276. in applying article 12 of the law, the duty of the 14th national budget contributions also in the person who issued the tax bill and indicated the amount of tax, but is not registered in the register of taxable persons.
277. In application of 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, the tax collected payable to the State budget in full.
278. 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.
279. 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).
280. 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).
281. 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.
282. 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. 
283. Article 14 of the law of the third part applies, also eliminating the foreign operator's representation.
284. Article 14 of the law of the fourth subparagraph shall also apply where a taxable person sells property administrator or liquidator.
285. Article 14 of the law the fifth subparagraph shall also apply where the separation of property reorganization of the 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. In acquiring an existing company within 30 days after the making of the commercial register entry shall inform the authority of the State revenue service about changes to property investment. 
286. 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.
287. In application of 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.

288. On article 18, first paragraph, second and third referred to the supply and acquisition of goods within the European Union is deemed to be a transfer of the goods to the Merchant (the taxable person) owned the company (from one branch to another branch).
289. 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.
290. 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.
291. in applying the law in article 20, the second paragraph of the new vehicle acquisition is domestic, if taxable or non-taxable person purchases a new vehicle: land motor vehicle 291.1. register on the road traffic safety Directorate;
291.2. ship or other vessel registered in Latvian register of Ships or the road safety Directorate;
291.3. aircraft moves to the register of Civil aircraft register.
292. 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.
293. 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.
294. in applying 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.
295. in applying the law, article 22, second paragraph, of the Trade Union of transport services 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 register information number in the country where the recipient of the service specified by the service provider.
296. 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 is its participation in the State in which the recipient is registered as a taxable person.
297. 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.
298. In application of article 23 of the law, with the transport of goods on the territory of the European Union related to the place of supply of services 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.
299. in applying article 24 of the law in the first part of the mediation agent services place of supply of services is determined in accordance with article 4 of the law 7.4.
300. 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.
301. If mediation agent law article 24, second and third part of the services provided by other Member State domestic non-taxable person, the construction of the starpn agent service is domestic.
302. in applying article 25 of the law, 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.
303. 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 register information number in the country where the recipient of the service specified by the service provider.
304. for the purposes of article 25 of the law, 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 leaving in the land, the place of supply of services is domestic.
305. the law referred to in article 25 of the services is included in processing services.
306. 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.
307. Article 26 of the law of registration referred to in the first subparagraph is extended to the budget authority of acquisitions of goods within the European Union.
308. 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.
309. 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 a whole. the Rial body according to one of the transaction execution places inland. 
310. In submitting this provision 309. 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 shows the full varojum.
311. In application of 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 309, the information required in the application for registration, shall take a decision on refusal of registration.
312. 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, giving the reasons for refusal.
313. The Person has received a decision on refusal of registration is entitled to specify the registration application and re-submit their State ranked mu service territorial institution.
314. In application of article 26 of the law of the eighth Member State of another taxable person who participates in the tripartite transaction as a mediator, not to be registered in the register of taxable persons, if the beneficiary is a taxable person.

315. In application of article 26 of the law of the eighth Member State of another 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 resale or use of the goods. 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.
316. 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).
317. in applying the law of article 28, first paragraph, point 1, the tax rate is 0 percent also apply to electricity and natural gas supply to the taxable person of another Member State. In this case there is no need to transport goods.
318. in applying the law of article 28, first paragraph, point 2, where goods transport provides the consignee of the goods in the transport document, can be considered to be any document certifying the transfer of the goods transported, except for the facts or other person that provides movement.
319. 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.
320. Article 28 of the law applying in the quarter, a 0% interest rate also applies to transport of goods to it part of the service carried out domestically, if that service is part of the total goods transport service in the territory of the European Union.
321. 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. 
322. 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.
323. for the purposes of 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 ".
324. 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.
325. 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.
326. in applying article 34 of the law the second part, where the non-taxable person, if you buy a new vehicle in another Member State has already paid tax and can prove it with the relevant documents, the meaning of the law is not made for the purchase of a new vehicle on the territory of the European Union. Registering this new trans portlīdzekl domestically, the tax is not paid.
327. This provision applies to paragraph 39 1 January 2007.
328. the rule applicable to 2 April 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules applicable to 2 April 2006.
Annex 1-4 ZIP 60 kb