The Provisions On Packing Slips With The State Revenue Service Assigned Numbers

Original Language Title: Noteikumi par pavadzīmēm ar Valsts ieņēmumu dienesta piešķirtiem numuriem

Read the untranslated law here: https://www.vestnesis.lv/ta/id/124838

Cabinet of Ministers Regulations No 1038 in Riga in 2005 (27 December. 77 61) provisions on packing slips with the State revenue service assigned numbers are Issued in accordance with the law "About taxes and duties" in the third paragraph of article 28.1. General questions 1. determines: 1.1. packing slips with the State revenue service assigned numbers (invoice) users and their responsibilities;
1.2. use of invoices and properties;
1.3. the order in which the State revenue service assigned numbers and lists them in the State revenue service in a single database (registry);
1.4. monitoring and control of invoices.
2. the provisions do not apply to the taxpayer's business with the excise goods (alcoholic beverages, tobacco products, petroleum products) and medication.
3. the taxpayers tax calculation and accounting for goods and other materials (hereinafter goods) and service operations, as well as product movement and inventory accurate and complete documentary presentation use.
4. Note on use: 4.1 source document for posting of the transaction in accounting and invoice to payment for goods delivered;
4.2. accompanying the goods, certifying the origin of the goods and the membership.
5. Note may be used as the value added tax bill if it specified in the law "on value added tax value added tax invoice certain properties.
II. users of invoices and the procedures for using slip 6 users (hereinafter user) are taxable persons carrying out economic activity and this provision is laid down in section 7 deals with the goods.
7. the note presented the following transactions: 7.1 the goods (sale);
7.2. the issue of goods to another taxpayer (such as processing, storage, repairs);
7.3. transfer of goods (transport).
8. Note may not design: 8.1 for the supply of goods in retail trade, where the payment certifies according to requirements of the laws on tax and other payment registration electronic devices and equipment designed for source document, and if the goods are delivered outside the regular site (unit) and the transfer of the relevant accounting laws and requirements presented justification document;
8.2. the supply of goods and the movement of international transactions, if the transfer of the corresponding laws and regulations designed to transport documents and international delivery and issuance of certified according to the accounting requirements of the laws presented justification documents;
8.3. the supply of goods, delivery and handling, if the goods are moved by cables, pipelines or other transmission devices and the supply of goods or of the service according to the accounting requirements of the laws presented justification document;
8.4. the movement of goods by electronic means;
8.5. for press, and movement, if the transaction is certified according to the accounting requirements of the laws presented justification document;
8.6. the movement of goods between the user's frequent operational sites (departments), if it is certified according to the accounting requirements of the laws presented justification document;
8.7. the movement of domestic goods, if the railway and postal regulations governing a particular source document;
8.8. the movement of goods domestically, if transport is carried out in the carriage of goods Act and the transfer of appropriate road transport law presented;
8.9. the same manufactured and extracted the raw agricultural product supply and movements, where the transaction is certified according to the accounting requirements of the laws presented justification document;
8.10. for raw agricultural products — milk — supply and movements, where the transaction is certified according to the accounting requirements of the laws presented justification document.
III. the slip properties 9. Packing slip indicates that the rule laid down in paragraph 7 deals the appropriate properties in the following order: 9.1 document name — "invoice";
9.2. the packing slip date (month writes words) and the State revenue service assigned number (bill number);
9.3. details of goods supplier, vendor or truck: 9.3.1. name (for a natural person: name, surname);
9.3.2. taxpayer registration code (with the value added tax-taxable person – the registration number of the State revenue service with value added tax taxable persons ' register);
9.3.3. legal address (physical person — declared place of residence);
9.3.4. the address for service;
9.4. the particulars of the consignee: 9.4.1. name (for a natural person: name, surname);
9.4.2. taxpayer registration code (with the value added tax-taxable person – the registration number of the State revenue service with value added tax taxable persons ' register);
9.4.3. legal address (physical person — declared place of residence);
9.4.4. goods receipt address;
9.5. the carrier name (for a natural person: name, surname), fiscal code (with the value added tax-taxable person – the registration number of the State revenue service with value added tax register of taxable persons), national registration number of the vehicle and the driver's name and surname;
9.6. the economic description of the transactions — supplies of goods, service to another taxable person or to transfer (indicate applicable);
9.7. information about the goods: 9.7.1. name;
9.7.2. Unit of measure and quantity;
9.7.3. unit price (without value added tax);
9.7.4. total value (without value added tax);
9.8. the regulations set out the information on the package;
9.9. natural resources and excise tax, if any;
9.10. discounts granted, if any;
9.11. the value added tax rate and the amount, if any;
9.12. the total amount (in figures and words), on which the goods have been issued;
9.13. the design of the packing slip and goods of the person responsible for issuing the first name, last name, signature and date of issue (month writes words);
9.14. the receipt of goods persons name, surname, signature and date of receipt of the goods (the Moon written by words);
9. other special laws set additional properties;
9.16. other user requires additional properties (such as payment terms, the property settlement).
10. If the invoice presented in paragraph 12 of these rules in accordance with the procedures specified in that part of the packing slip, on the move, may not specify this rule 9.7.4 9.7.3.,., 6.1., 9.9, 9.10, 9.11. and in paragraph 9.12. at certain properties.
IV. procedure of the packing slip 11. User note presented before the supply of goods, delivery to another taxable person and the transfer.
12. A single transaction can design the packing slip into two parts — separately for delivery and for the displacement. Each part of the packing slip indicates one packing slip number and the corresponding properties.
13. This provision is referred to in 8.8. and according to the road transport law presented the packing slip indicates the supply of goods or service designed packing slip number.
14. the note presented in four copies (except the provisions laid down in point 15 cases) and issue: 14.1. first copy the recipient of the goods (transfer of accounts);
14.2. the second copy to the supplier of the goods, the vendor or truck (transfer of accounts);
14.3. the third copy to the consignee of the goods (the origin of the goods and the home place of receipt of the goods for certification address to review the closing inventory);
14.4. the fourth copy of the supplier, vendor or truck (storage of the goods to the address of the place of service in the reporting year the closing inventory).
15. The user may not execute: 15.1. this rule 14.3. referred to a copy of the packing slip, if the beneficiary's accounts and place of receipt of the goods in the same address;
15.2. This provision 14.4. referred to a copy of the packing slip, if the supplier of the goods, the issuing or truck trade accounting and place of issue are in the same address.
16. All invoices copies presented the same, clearly, legibly and without deletions. Fixes made, striking through the previous text and showing what, when and why did the edits. The person making the edits, it confirms with a signature on all copies of the packing slip.
17. If the note is cancelled, the person in charge of designing the shipments on all copies of the packing slip indicates "revoked", Foundation, and where it is void, and records attest the signature.
V. procedures for the registration of the packing slip 18. Note the design or the date of receipt of the goods and before further delivery or other activities with those recorded in the register of invoices or analog records in the register that is registered warrants (hereinafter register).
19. the registry is located in each product of service (receipt) of the address.

20. the register shall indicate the following: 20.1. record date and sequence number;
20.2. the date of the packing slip and packing slip number;
20.3. the packing slip transactions specified by the partner;
20.4. Description of the transactions (issuance, acquisition, supply, receipt, transfer);
20.5. Note the specified goods of a total value (without value added tax);
20.6. natural resources and excise tax, if any;
20.7. discounts granted, if any;
12.9. the amount of value added tax, if any;
20.9. total amount;
20.10. other required properties.
21. If the invoices are recorded electronically, indicate this in the register referred to in paragraph 20 of the rules of the properties, as well as provide relevant information available to a qualified third party and information goods in issue prints (receipt) of the address. The last working day of the month the registry information in print and brooch in chronological order.
22. The registry also recorded other justification documents under point 8 of these rules in cases designed for the supply of goods, delivery to another taxable person and the transfer.
Vi. duties of the User 23. for packing slip number, the user of the State revenue service territorial Department or the State revenue service's large taxpayer (hereinafter referred to as the State revenue service territorial institution), in which it is registered as a taxable person: 23.1. submission of invoice numbering (annex 1), requesting that the provisions referred to in paragraph 7, the transaction volume corresponding to numbers or stating the reasons the packing slip numbers, according to the specificities of the economic activities. The transaction volume of corresponding numbers shall be determined on the basis of the previous three-month average volume of transactions;
23.2. submit the user responsible person (employee) list, which is further entitled to invoice numbers (annex 2).
24. the user (sole proprietor or any other natural person pursuing an economic activity) the waybill numbers of the State revenue service territorial institution may receive the same, based on this rule 23.1. the documents prescribed in paragraph.
25. the user number of invoices for the State revenue service territorial institution may authorize another person.
26. a Person who receives the invoice numbers for the State revenue service territorial institution, those provisions prescribed in paragraph 23.1. the document and presented identity documents, as well as the mandate, if the authorised person.
27. the user writing down: 27.1. people (employees), the State revenue service territorial institution below will receive a packing slip number;
27.2. the persons present the invoice, are responsible for the accuracy of the information provided in them and the registration in the register of invoices.
28. the user (sole proprietor or any other natural person pursuing an economic activity) that is not defined by the people who make these rules referred to in paragraph 27, is responsible for carrying out those activities.
29. the user not later than five working days shall notify the State revenue service territorial institution in which it is registered as a taxable person, about the changes this rule 23.2. States in the list, the list of persons responsible, which further has the right to State revenue service territorial institution to receive the waybills numbers.
30. User: 30.1. using slip this provision set out in section 7;
30.2. the packing slip indicates the appropriate properties, subject to this provision 5, 9, 10, 12 and 13 of the terms;
30.3. the presented invoices pursuant to these regulations 11, 12, 13, 14, 15, 16 and 17 of the procedures laid down in point;
18.9. the packing slip number with the State revenue service territorial institution only assigned numbers;
5. record in the register of the packing slip that provision 18, 20, 21 and 22 in accordance with the procedure laid down in paragraph, as well as ensure that being in the trade register of service (receipt) of the address;
submit a review for slip 19.0. number of usage for the State revenue service territorial institution in which it is registered as a taxable person, the rules of 31, 32, 33, 34 and 35 points set out in the order;
19.1. the invoice, which is designed for this rule set out in section 7 of the transactions, stored for five years.
VII. Procedure for submitting reports on the packing slip number use 31. User notes transactions used and voided invoice numbers and submit to the State revenue service territorial institution in which it is registered as a taxable person, overview of the use of the number of invoices (annex 3).
32. A user who is registered with the State revenue service value added tax register of taxable persons, report on the number of invoices shall be submitted within the time limit the use of what defined a value added tax return for submission.
33. The user is not registered with the State revenue service value added tax register of taxable persons, report on the number of invoices submitted for the use of each month (up to the 15th date of the following month).
34. If the user terminates business operations, prior to the completion of the liquidation, prepare and submit reports on the number of invoices. Unused packing slip numbers cancelled.
35. the user before the reorganisation into force prepare and submit a report on the number of invoices. State revenue service territorial authority unused packing slip numbers re-registered at State revenue service in a single database (registry) as reorganized in the rights and obligations of the transferee unused slip numbers or withdraw them.
VIII. Arrangements for the State revenue service territorial authorities to the packing slip numbers 36. Bill number consists of series (indicated with the three Latin letters) and the six-digit order number.
37. The packing slip numbers are assigned by the State revenue service territorial institution, in which the user is registered as a taxable person.
38. The State revenue service territorial institution, based on this rule 23.1. paragraph 26 above and the documents set out in the invoice numbers are assigned this rule 23.2., 24., or set out in paragraph 25.
39. The State revenue service territorial institution may not be granted taxpayer's application on packing slip number assignment requested slip numbers, if it does not comply with the taxpayer's transaction volume, established on the basis of the three previous months, the average transaction volume.
40. The decision on the tax invoice required in application numbers, the State revenue service territorial authority shall consider the said application contains the taxpayer's reasoning.
41. The State revenue service territorial institution packing slip numbers, the taxpayer will not be granted if: 41.1. in accordance with the procedure laid down in these provisions are not presented an overview of the use of the number of invoices;
41.2. is not presented or submitted the relevant rules 23 and 26 of the above documents.
IX. The order in which the packing slip numbers lists the State revenue service in a single database (registry) 42. State revenue service territorial institution information for taxpayers and the number of invoices submitted by the user accounts on the packing slip number, the use made of the information recorded in the State revenue service in a single database (the registry).
43. The State revenue service provides publicly available tax payers number of invoices assigned to single database (registry), which contains the following information: 43.1. taxpayer name (for a natural person: name, surname);
43.2. the fiscal code;
43.3. the packing slip number;
43.4. date of issue of the packing slip number;
43.5. packing slip number status (for example, issued, used, voided).
X. monitoring and control 44. For requirements in these rules violations are prosecuted in accordance with the administrative responsibilities of the Latvian Code of administrative offences.
XI. Closing issues 45. By 31 December 2006, taxpayers this provision set out in section 7 of the transaction can be used to design a Cabinet of 25 June 2003, the Regulation No 339 "rules on mandatory product deliveries-invoicing" down the mandatory document "-Bill of lading".
46. Transactions with these rules applicable to the wood by 1 January 2007.
47. the rules shall enter into force on January 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on January 1, 2006.
 
1. the annex to Cabinet of 27 December 2005, regulations no 1038 Finance Minister o. Spurdziņš annex 2 Cabinet of 27 December 2005, regulations no 1038 Finance Minister o. Spurdziņš annex 3 Cabinet of 27 December 2005, regulations no 1038 Finance Minister o. Spurdziņš