Cabinet of Ministers Regulations No. 25 of 2006 in Riga in January (10. Nr. 2 11) amendments to the Cabinet of 15 April 2004, the provisions of no. 313 "arrangements refundable value added tax in other Member States of the European Union value added tax taxable persons and third country or third territory registered with value added tax taxable persons" Issued in accordance with the law "on value added tax" in the third paragraph of article 12.2 draw Cabinet of 15 April 2004 the Regulation No 313 "order in which the refundable value added tax in other Member States of the European Union value added tax taxable persons and third country or third territory registered with value added tax taxable persons "(Latvian journal, 2004, 72 no) the following amendments: 1. Express 1.1 and 1.2 subparagraph by the following:" 1. the order in which the other Member States of the European Union value added tax-taxable person who is registered in the economic activity in the territory of the European Union and in accordance with the laws and regulations do not carry out economic activities to be registered in the Republic of Latvia , and is not registered with the State revenue service value added tax register of taxable persons (hereinafter taxable person in another Member State) shall reimburse the value added tax (hereinafter tax) paid on goods purchased in the Republic of Latvia, the services and the import of goods into the economic activity in the territory of the European Union;
1.2. the order in which the European Union is not a registered person who has registered economic activity outside the territory of the European Union and meet with the value added tax to the taxable person in your country of residence outside the territory of the European Union, and in accordance with the laws and regulations do not carry out economic activities to be registered in the Republic of Latvia, and is not registered with the State revenue service value added tax register of taxable persons, by the principle of parity in tax refund paid on the Republic of Latvia purchased goods and services received economic activity outside the territory of the European Union; ".
2. To replace the words "in paragraph 6.1 of the approved mandate" with the words "certified token."
3. Express 6.3. subparagraph by the following: "6.3. in accordance with the mandate issued by the issuing country, certified according to the agreement, the Republic of Latvia, if this country has concluded bilateral or multilateral agreements on legal assistance and legal relations."
4. Make a point 7 and 8 by the following: "7. a taxable person of another Member State or in the territory of the European Union is not a registered person shall repay the tax, if the following conditions are met: 7.1. submission period is specified in the calendar year or a period that is less than three calendar months, and this is the last month of the calendar year;
7.2. the application contains the amount of the tax paid on goods purchased in the Republic of Latvia, the services and the import of goods, shall not be less than 20 lats;
7.3. the application shall be submitted within six months after the end of the calendar year — until July 1 of next year.
8. a taxable person of another Member State or in the territory of the European Union is not a registered person may also request a tax refund. These persons tax refunded, if the following conditions are met: 8.1 the application specified period not less than three calendar months and not exceeding in any calendar year;
8.2. the application contains the amount of the tax paid on goods purchased in the Republic of Latvia, the services and the import of goods, shall not be less than 135 pounds;
8.3. the application shall be submitted within three months following submission of the end of this period. "
5. Add to paragraph 10.3. "after the words" for payment "(receipt that complies with the law" on value added tax ", the bank payment order)". Prime Minister: Economic Minister A.r. Kariņš Finance Minister o. Spurdziņš