The Provisions On Value Added Tax Declaration

Original Language Title: Noteikumi par pievienotās vērtības nodokļa deklarāciju

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/125964

Cabinet of Ministers Regulations No. 42 of 2006 in Riga in January (10. 2. § 12) the rules on value added tax declaration Issued in accordance with the law "on value added tax" the seventh subparagraph of article 11 and article 36 a i. General question 1. provisions on taxation period to be value added tax declaration and its annexes sample forms (annex), as well as to fill the order.
II. The value added tax return for the taxation period 2. filling order fill in the value added tax (duty) Declaration (hereinafter referred to as the Declaration), specify: 2.1. tax period;
2.2. the tax period;
2.3. the name of the taxable person (a natural person: name and surname);
2.4. the taxable person's business address (physical person — declared place of residence address) and the postal code;
2.5. the State revenue service taxable persons in the register of taxable persons granted registration number;
2.6. the persons responsible for the phone.
3. the declaration lines: line — 3.1.40. tax period the total value of transactions without tax (41, 42, 43 and 49 lines total);
3.2.41. in line with the tax rate on taxable transactions 18procent (delivery of goods (also private) and the provision of services (including the origin)) without tax.
3.3.42. line — with tax 5procent rate taxable transaction (goods delivery (also private) and the provision of services (including the origin)) without tax.
3.4.43. line — with tax 0procent rate taxable value of transactions, including also 44, 45, 46, 47 and 48 of the transaction value on the line;
3.5.44. line — free ports and special economic zones, the value of the goods supplied to the taxable tax 0procent rate in accordance with the law "On the free ports and special economic zones." This line shows the value of the goods in the Declaration in annex PVN5 decrypts "Delivered the goods and the value of the services provided by Freeport and special economic zones nomiskaj";
3.6.45. line-to another Member State the value of the goods delivered, if the recipient is a taxable person of another Member State;
3.7.46. line — to another taxable person of that Member State supplied mounted or set the value of the goods;
3.8.47. line-to another Member State of the non-taxable person delivered value of new vehicles;
3.9.48. line — with tax 0procent rate of the taxable value of the services provided;
3.10.49. queue — a tax-free transaction value in accordance with the law "on value added tax" (hereinafter the law) the first subparagraph of article 6;
3.11.50. line — with tax 18procent rate taxable value of acquisitions of goods within the European Union;
3.12.51. line — with tax 5procent rate taxable value of acquisitions of goods within the European Union;
3.13.52. line-rate calculated by 18procent the tax amount, which is determined as follows: line 18:41 x 100. the mathematical result of the line may be different from the actual tax on this line the amount if: 3.13.1 filling line, totaled 52. all invoiced during the tax period in the tax invoiced tax amounts;
3.13.2. the tax period is sold to a real estate according to the law of article 2 of the seventeenth and 17.1;
3.13.3 during the tax period in accordance with article 12 of the law 2.1 part is imported fixed assets for fully or partially taxable transaction use;
3.14.53. line-rate calculated by 5procent the tax amount, which is determined as follows: line 5:42 x 100. the mathematical result of the line may be different from the actual this line the amount of tax if the tax period, completing 53. row, sum, all drawn in during the tax period tax invoiced tax amounts;
3.15.54. queue — the amount of tax which a taxable person shall be calculated as the recipient of the services;
3.16.55. line — at the rate of 18procent for the purchase of goods on the territory of the European Union calculated tax amount, which is determined as follows: line 18:50 x 100. the mathematical result of the line may be different from the actual this line the amount of tax if the tax period, fill in the amount of 55 line, all the tax bill (Bill) basis during the tax period calculated tax amount;
3.17.56. line — at the rate of 5procent for the purchase of goods on the territory of the European Union calculated tax amount, which is determined as follows: line 5:51 x 100. the mathematical result of the line may be different from the actual this line the amount of tax if the tax period, completing 56. line, amount of all the tax bill (Bill) basis during the tax period calculated tax amount;
3.18.57. line — tax amount, which the previous taxation periods was deducted as input tax which must be paid into the State budget;
3.19.58. line — the tax amount from the Declaration on timber supplies and services (first paragraph 14), if this amount is positive;
3.20.60. the line-input total (61, 62, 63, 64 and 65. lines total);
3.21.61. queue — tax paid on their economic activity to imported goods, as well as under article 10, first paragraph, point 4 of the customs declaration, but not tax paid for according to article 12 of the law 2.1 part imported fixed assets intended for use wholly or partly taxable transaction;
3.22.62. queue — the tax amount in the taxable person invoiced tax invoice on domestically purchased goods and services received their economic activity. If the goods or services received for the purposes of representation and related public conferences, receptions and meals, as well as to the organisation of the taxable person making the subject of the tender, this line under the seventh paragraph of article 10 point 60procent from the tax invoice received tax amounts. This line also indicate: the amount of the tax 3.22.1. where the taxable person (shop) in accordance with article 7 of the law of the fourth part is answered with a licensed person;
3.22.2. the amount of the tax which the tax invoice issued separate individually in accordance with article 5.2 of the law;
3.22.3. the amount of tax which a taxable person has the right to deduct as input in accordance with the law in article 1.4 of part;
3.23.63. the line-input VAT tax number of the taxable person who calculates for services received as the beneficiary of the service. If the services received for the purposes of representation and related public conferences, receptions and meals, as well as to the organisation of the taxable person making the subject of the tender, this line under the seventh paragraph of article 10 point 60procent of the calculated tax amount;
3.24.64. the line-input VAT tax number of the taxable person which is calculated on the purchase of goods on the territory of the European Union. If the goods are purchased for the purpose of representation, public conferences, receptions and meals, as well as the organisation of the taxable person making the subject of the tender, this line under the seventh paragraph of article 10 point 60procent of the calculated tax amount;
3.25.65. queue — the processor of agricultural production in accordance with article 13.1 of the Act for tax paid in the farm of compensation in the amount of 12procent from the value of production;
3.26.66.-non-deductible input tax line amount for goods purchased and services received that are used in non-taxable transactions, State or local government for the provision of executive function or for transactions that are outside the scope of the law;
3.27.67. line — the previous taxation periods for payment of the tax amount calculated in the budget cuts;
3.28.68. line — the tax amount from the Declaration on timber supplies and services (first paragraph 14), if this amount is negative;
3.29. (P) − the amount on the line, calculated as follows: 60-66. row row + 67 + 68. row row;
3.30. (S) row-a sum calculated as follows: 52. line + 53 + 54. row row row + 55 + 56 + 57. row row + 58. row;
3.31.70. line — a number that the pretax amount is greater than the calculated tax amount (i.e., the number of which Declaration (P) line amount is greater than the (S) line): (P) line-(S) line;
3.32.80. line — a number that the calculated tax amount is greater than the amount of the input tax (i.e., the number of which the Declaration (S) line amount is greater than the (P) line): line (S)-(P) line.
4. the taxable person the person in charge (taxable person official, who received power record companies registry log or its authorized person) shall be confirmed by the signature of the Declaration and indicate the signature and date the transcript.
III. Review of pretax amounts included in the statement for a given tax period, the procedure for filling 5. Completing the review for pretax amounts included in the statement for the relevant taxation period (PVN1 report): 5.1. tax period;
5.2. tax period;

5.3. the name of the taxable person (a natural person: name and surname);
5.4. The State revenue service taxable person is assigned a number in the register.
6. review the PVN1 part I: "on domestic goods purchased and services received" separate point: 6.1 each source document on which the deduction of input tax (for example, tax bill, tax credit, goods receipt-invoice, invoice, payment documents, customs declaration) and the goods and services indicated in the total value without tax is 100 dollars or more;
6.2. each tax invoice (Bill) on the basis of which the tax is calculated in the budget for payment and deduction of input tax and the goods and services indicated in the total value without tax is 100 dollars or more, if you include input VAT tax that taxable person is calculated by: 6.2.1 for services as the service requested;
6.2.2. in accordance with article 12 of the act as a consignee 9.1 transactions with persons of another Member State or in the territory of the European Union non-registered persons;
6.2.3. for the purchase of new vehicles from other Member States of the non-taxable person.
7. Other justification documents, on the basis of which are deducted before tax and the goods and services specified in the total value of tax is less than 100, the taxable person is entitled to present a total amount. In this case, the PVN1 review part I: "of domestically acquired goods and services received" 2, 3, 6, 7, 8 and 9 do not fill in the box.
8. PVN1 review part I: "on domestic goods purchased and services received" notes: 1. in box 8.1: number;
8.2. in box 2, the name of the counterparty. If the taxable person: 8.2.1. from other taxable or non-taxable persons (e.g., landlords) receive the tax invoice (Bill), in which, in accordance with article 5.2 of the law part is individually separated other taxable person provides services (delivery of goods), and calculated tax, 2. box the item vendor or service provider name, in brackets indicating the person who this tax bill (the Bill) is issued (such as landlords names);
8.2.2. the taxable person has paid tax to the State budget for the goods that it has brought the free circulation of (imported) for counterparties 2. box the Treasury. If customs payments on behalf of the taxable person made by the customs broker, 2. box the name of the customs broker;
8.2.3. the taxable person's vanity of peasant sa has paid the tax refund in the amount of 12procent from the value of production in accordance with article 13.1 of the law, 2. box the name of the holding (legal person) or the name (physical person);
8.2.4. the taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law of the fourth, 2. box the name of the licensed person;
UR8.3.3.ail º-the counterparty of the State revenue service taxable person register number assigned, if the taxable person from other taxable or non-taxable persons (such as the name of the owner) shall receive the tax invoice (Bill), in which, in accordance with article 5.2 of the law part is individually separated other taxable person provides services (delivery of goods), and calculated tax, 3. box the product supplier or service provider of the State revenue service taxable person is assigned a number in the register. 3. do not fill in the field if the taxable person: 8.3.1. have paid tax to the State budget for the goods that it has brought the free circulation of (imported);
UR8.3.2.pie sort discount you receive the goods back, cancelling the purchase, reducing the goods (services) the price or refund the tax credit advance payment advance budget adjustment calculated tax is invoiced the non-taxable person;
8.3.3. the taxable person's vanity of peasant sa has paid the tax refund in the amount of 12procent from the value of production in accordance with article 13.1 of the Act;
8.3.4. taxable person in accordance with article 12 of the law 2.1 part has imported fixed assets for fully or partially taxable transaction use;
8.3.5. tax which a taxable person is paid as a recipient of services, is calculated on the basis of the invoice that is received from another Member State or a non-taxable person in the territory of the European Union non-registered persons;
8.3.6. the taxable person (shop) has released the amount of tax in accordance with article 7 of the law of the fourth part, if the licensed person is not registered with the State revenue service taxable persons register;
8.3.7. taxable person itself calculated by the tax on new transport features, purchased from another Member State are not taxable persons;
UR8.4.4.ail er: his business operation of the purchased goods or services received without tax. 4. do not fill in the field if the taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law of the fourth part. If the taxable person: 8.4.1. has received a tax bill for entertainment purposes, goods acquired and services received that are related to a public Conference, and meals, as well as the organisation of the taxable person making the subject of the tender, 4. box the on-the-60procent of the purchased goods (services received);
8.4.2. the taxable person to be granted a discount, goods received back the cancelled purchase, the goods (services) the reduced price or refund the advance tax credit memo is invoiced advance payment correction calculated tax in the budget or the purchaser of the goods has been received (taxable person) the prescribed Bill of lading-Bill of goods received back, 4. box the above goods (services) impairment or void purchase value;
8.4.3. the taxable person for the received services and goods in the territory of the European Union are calculated by the tax as goods (services) the recipient receives a discount on the goods are sent back, the purchase is cancelled, reduces the purchased goods (services) the price or the advance is received back, 4. box the goods (services) impairment or void purchase value with a minus sign;
8.4.4. the taxable person has paid for the farm tax refund in the amount of 12procent from the value of production in accordance with article 4 of law 13.1. box received from the farm value of production;
8.4.5. the taxable person has paid tax to the State budget for the goods that it has brought the free circulation of (imported), 4 in box specifies the customs declaration for imported goods to the value of the calculated tax;
UR8.5.5.ail º-tax amount. If the taxable person: 8.5.1. has received a tax bill for entertainment purposes, goods acquired and services received that are related to a public Conference, and meals, as well as the organisation of the taxable person making the subject of the tender, 5. box the 60procent from the tax amounts;
8.5.2. the taxable person to be granted a discount, goods received back the cancelled purchase, the goods (services) the reduced price or refund the advance tax credit memo is invoiced advance payment correction calculated tax in the budget or the purchaser of the goods has been received (taxable person) the prescribed Bill of lading-Bill of goods received back, 5. box the advance payment of tax reduction in the estimated budget;
8.5.3. the taxable person for the received services and goods in the territory of the European Union are calculated by the tax as goods (services) the recipient receives a discount on the goods are sent back, the purchase is cancelled, reduces the purchased goods (services) the price or the advance is received back, 5. box indicates the input VAT tax reduction values with a minus sign;
8.5.4. the taxable person's vanity of peasant sa has paid the tax refund in the amount of 12procent from the value of production in accordance with article 5 of law 13.1. box the amount of compensation paid;
8.5.5. the taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law of the fourth part, 5. box the amount paid;
UR8.6.6.ail º-source document on which is deducted pretax, or reduce the payment of advance tax calculated in the budget;
UR8.7.7.ail º-8.6. document referred to in the series (if any);
UR8.8.8.ail º-8.6. number of the document referred to in point a;
UR8.9.9.ail º-8.6. document referred to date.
9. review PVN1 7, 8 and 9. box the following source documents on which the deduction of input tax paid in advance or decrease the budget calculated tax: 9.1 the payment document. If the taxable person: 9.1.1 has imported goods;
9.1.2. taxable person in accordance with article 13.1 of the law of the farm has paid the tax refund in the amount of 12procent from the value of production;
9.1.3. the taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law on the fourth;

9.1.4. the taxable person has paid in advance for the purchase of goods or services;
UR9.2.pre s supplier or service provider prescribed tax bill. If the taxable person: 9.2.1 from the other taxable or non-taxable persons (e.g., landlords) receive the tax invoice (Bill), in which, in accordance with article 5.2 of the law part is individually separated other taxable person provides services (delivery of goods), and calculated tax, indicate the product supplier or service provider prescribed tax bill;
9.2.2. the taxable person to be granted a discount, goods received back the cancelled purchase, the goods (services) the reduced price or refund the advance tax credit memo is invoiced advance payment correction calculated tax in the budget, provide tax credit memo;
9.2.3. taxable person on goods received back is received by the purchaser of the goods (the taxable person) the prescribed Bill of lading-Bill, which contains the tax bill for the specific properties that indicate the packing slip-invoice;
9.2.4. the taxable person in accordance with article 12 of the law 2.1 part has imported fixed assets for fully or partly taxable transactions be used, indicate the customs declaration number and date;
9.2.5. taxable person is calculated by the tax as a recipient, a person of another Member State or in the territory of the European Union are not discharged of the person established in the tax invoice (invoice) number and date;
9.2.6. the taxable person receiving services from a person of another Member State or in the territory of the European Union, not registered tax calculation and deduction of input tax the necessary calculations to the discharged tax invoice basis, indicates the tax bill;
9.2.7. the taxable person for the received services and goods in the territory of the European Union are calculated by the tax as goods (services) the recipient receives a discount on the goods are sent back, the purchase is cancelled, reduces the purchased goods (services) the price or the advance is received back, indicates the counterparty issued tax credit memo;
9.2.8. taxable person is calculated by the tax on new vehicles purchased in another Member State are not taxable persons in another Member State does not indicate the taxable person discharged Bill.
10. PVN1 part I: "the report On domestic goods purchased and services received" in the line "total count" in column 4 indicate the value of the goods or services without the tax, the total amount in box 5 — tax total.
11. PVN1 report part II "for the goods received from the Member States of the European Union" indicates each individual counterparty's tax bill regardless of the transaction value.
12. PVN1 review part II "for the goods received from the Member States of the European Union": UR12.1.1.ail er-number;
UR12.2.2.ail er — taxable person of another Member State (the delivery) name;
UR12.3.3.ail er — taxable person of another Member State (item vendor) issued in that Member State with the taxable person's registration number, before the numbers indicating the country code;
UR12.4.4.ail er — its economic activity or purchase value of goods received in lats;
UR12.5.5.ail er, the calculated tax amount in dollars;
ç UR12.6.6.ail — the value of goods received in the currency of the Member State which has issued the registration number of the tax to the supplier of the goods;
UR12.7.7.ail er — currency code;
UR12.8.8.ail er — from another taxable person (supplier of goods) received a tax invoice number;
UR12.9.9.ail er — from another taxable person (supplier of goods) in the tax invoice received date.
13. PVN1 partii the report "for the goods received from the Member States of the European Union" in the line "total" counts specified in column 4 of the items received values (calculated from tax) total, 5 in box-tax total.
14. PVN1 part I: "the report On domestic goods purchased and services received" and "part II" of the goods received from the Member States of the European Union "5. aisle total matches 67.60. Declaration and line total.
15. the taxable person the person in charge (taxable person officer who received power record companies registry log or its authorized person) PVN1 report confirms with a signature and specifies the key signature and date.
IV. Review of the supply of goods on the territory of the European Union for that quarter of the filling order 16. Review of the supply of goods on the territory of the European Union for that quarter (PVN2 report) for each business partner (for each taxable person registration number) indicates (if necessary, with a minus sign) summarized the supply of goods on the territory of the European Union value, adjusting it (reducing) granted discounts, advance pay off back voided purchase, of goods supplied, the price reduction, the value of goods received back when business and the delivery of goods takes place and in one, and different tax periods.
17. The supply of goods on the territory of the European Union, of which the taxable person in accordance with article 27 of the law as an intermediary in the triangular transactions, the amount for each final recipient of goods (the buyer) (for each taxable person registration number) and specified separately from other supplies of goods within the European Union.
18. PVN2 statement: 18.1 mounted or mounted to the delivery of goods to a taxable person of another Member State;
18.2. the supply of new means of transport to another Member State to non-taxable persons;
18.3. the supply of goods away in the territory of the European Union.
19. the report by filling in the PVN2 State: 19.1. tax period;
19.2. the relevant calendar quarter;
19.3. the name of the taxable person (natural person: name and surname);
19.4. the taxable person's business address (physical person-the declared place of residence address) and the postal code;
19.5. The State revenue service taxable persons in the register of taxable persons granted registration number;
12.2. the person in charge of the phone;
19.7. the sequence number of the record;
19.8. the column "country code"-code of another Member State which has issued tax file number recipient of goods;
UR19.9.ail er "consignee (buyer) the taxable persons for VAT registration number": a taxable person of another Member State (the consignee) issued in that Member State, the taxable persons registration number without the country code;
19.10. the column "supply amount (LCY)" — the quarter of the supplies of goods carried out within the European Union the total amount in LCY for each consignee (buyer) (for each taxable person registration number);
19.11. the column "K", in accordance with article 27 of the law of the second subparagraph of paragraph 2, the tag with the letter "S", if the delivery of goods on the territory of the European Union were made as triangular transaction pursuant to article 1 of the law on the 35 and the taxable person it is an intermediary (i.e., purchase goods on the territory of the European Union and deliver them to the final consignee of goods on the territory of the European Union);
19.12. line "together" — PVN2 review a specific page of the recorded amount of the supply of goods in dollars;
19.13. the row "total shipping of goods (from ___ to ___ lp.)" — the quarterly supply amount in LCY.
20. PVN2 a reporting line "total shipping (from ___ to ___ lp)" total match with the quarterly statement 45. the line total.
21. the taxable person the person in charge (taxable person officer who received power record companies registry log or its authorized person) PVN2 report confirms with a signature and specifies the key signature and date.
V. report of the correction for the supply of goods on the territory of the European Union 22. filling order fill out the corrections report on supply of goods on the territory of the European Union (hereinafter referred to as PVN3 report): 22.1. the name of the taxable person (a natural person: name and surname);
22.2. the taxable person's business address (physical person-the declared place of residence address) and the postal code;
22.3. The State revenue service taxable persons in the register of taxable persons granted registration number;
22.4. the phone of the person responsible;
22.5. the sequence number of the record;
22.6. the line "V" (old records) — the report previously submitted PVN2 data set out in the column "taxation period" indicating the year and quarter, for which it was filed, for all the other columns in the report previously submitted PVN2 by repeating the specified data columns;
14.1. row "J" (new recording)-PVN2 report previously submitted in the specified data, the column "taxation period" indicating the year and quarter, for which it is submitted, in the report previously submitted PVN2 clarify data showing only those boxes that were made in error.
23. If it is found that for some of the previous quarters PVN2 report was not filed, the taxable person shall be submitted in the State revenue service PVN3 report that indicates this quarter of the supply of goods carried out within the European Union.

24. If the sales tax report 2 repeatedly encounters an error, the error corrected, resubmit the VAT 3 report correcting the corrected SALES TAX above 2.
25. the taxable person the person in charge (taxable person officer who received power record companies registry log or its authorized person) VAT 3 report confirms with a signature and specifies the key signature and date.
Vi. the value added tax return for the tax year of 26. filling order fill in the tax return for the tax year (hereinafter annual PVN4 Declaration): 26.1. tax year;
26.2. the name of the taxable person (a natural person: name and surname);
26.3. the taxable person's business address (physical person-the declared place of residence address) and the postal code;
26.4. the taxable person's State revenue service taxable person is assigned a number in the registry;
26.5. phone of the person responsible;
16.5. in the line "for the taxation year the declarations submitted by the calculated tax amount" payable calculated in the budget or the budget to be repaid (with a minus sign) in the amount of tax for a taxation year (January to December), corresponding to the tax period of 70 and 80 Declaration. the line total (without penalties);
16.6. queue "for a taxation year of the calculated tax, subject to the adjustments made" — the adjusted budget payable or repayable from the budget (with a minus sign) in the amount of tax for a taxation year (January to December), calculated in terms of the proportion of transactions for taxation year (according to the article 10 of the law and the tenth part of the ninth), and adjusted in accordance with article 10 of the law of the fourth paragraph of point 4;
16.7. the lines "duty payable" in the budget — a number that the line "for a taxation year of the calculated tax, subject to the adjustments made" the total is greater than the line "for a taxation year the declarations submitted by the calculated tax amount";
26.9. line "From budget receivable tax" — a number that the line "for a taxation year the declarations submitted by the calculated tax amount in the" total "row is greater than The tax year calculated tax, subject to the adjustments made" amount.
27. the taxable person the person in charge (taxable person officer who received power record companies registry log or its authorized person) of the annual declaration by the signature PVN4 and indicate the signature and date the transcript.
VII. Closing questions 28. Be declared unenforceable in the Cabinet of Ministers of 13 January 2004 rules no. 29 "rules on value added tax declaration" (Latvian journal, 2004, nr. 8).
29. the regulations shall enter into force by February 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions to the February 1, 2006.