Cabinet of Ministers Regulations No. 534 in Riga, July 19, 2005 (pr. No 42 30) the law "On value added tax" for the application of rules Issued in accordance with the law "on value added tax" article 4.4 of article 12, paragraph 1.2 and article 36 1. determines the law "on value added tax" (there can-act) contained in the rules of procedure.
2. The law applied the term "product" applies also to the electricity, gas, heat, heating, steam and water.
3. in applying the law in article 1 paragraph 3 of point "b", for the supply of a service is also considered cutting the award.
4. in applying article 5 1 of the law, where the value added tax-taxable person (hereinafter taxable person) for your business activities purchased (including self-produced) the goods shall be assigned to your employees, family members of employees or other persons without compensation, 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.
5. Article 1 of the Act in paragraph 11 applied the term "budgetary authority" does not apply to Companies registered in the companies register (the host societies) and the commercial register for registered merchants.
6. Supply of goods and services for the market value is determined by using a sequence or a combination of the following methods: 6.1 using the company's internal price (the price at which the taxable person sells self-produced goods or provides services to other persons in the same tax period (including average discount));
6.2. using the external market price (the price at which another taxable person under the same circumstances, the analogue of a product or service you provide analogues);
6.3. using the Add method of the cost (calculated and produced to provide goods or services provided and the cost of the taxable person or person of similar average profit margin);
6.4. using the resale price method (using the purchase price for the goods, which increased by a taxable person or a similar person in the average rate of return);
6.5. using the customs value;
6.6. using the product or service the average statistical value;
6.7. using the expert assessment;
6.8. If the differences, with the opinion of the Commission for the assessment of the transaction.
7. If the transaction is carried out in accordance with the law "on procurement for State or local government needs" to be the market value the value of the order.
8. If the delivery of goods applies revenue declining discount (including Skonto, bonus and rebates), the market value of the goods determined discount.
9. Article 1 of the law of 16 "b", "c" and "d" referred to a building or structure not used should be considered real property when a new building construction or part of lease or otherwise use up to the end of the construction, or up to a year after commissioning it rented, leased or used for other purposes.
10. Article 1 of the law "paragraph 16 (c)" terms "referred to in the information," "Recon reconstruction" and "restoration" are used within the meaning of the General provisions.
11. the law on the real property shall not be deemed to railway rolling stock (wagons, locomotives and tanks).
12. Article 1 of the law referred to in paragraph 19, the term "agricultural Pro dukcij processing companies" does not apply to catering companies (companies) (including canteens, cafes, restore the outermost regions), as well as trading companies (companies) that are not processed agricultural products.
13. The application of article 1 of the law of 21 if agreement between the lessee and the lessor shall not be the object of ownership to the lessee the benefit of spillover, this transaction is not considered for hire purchase (leasing). Such transactions shall be deemed to apply to the lease.
14. Road motor transport means, vessels or other means of shipping and aircraft is considered new if it meets both of article 1 of the law of 31 points in the bottom of the said conditions.
15. If the land the motorised TRANS portlīdzekl, ship or other vessel and the aircraft does not meet any of the article 1 of the law of 31 points in the bottom of those conditions, it is not considered a new vehicle.
16. in applying article 2 of the law the second part on the taxable transactions to be considered as self-employed persons as well.
17. in applying article 2 of the law the second part, on the subject of the transaction does not constitute a supply of goods (also awards) and the provision of services to the prospective purchaser free of charge advertising measures (including tasting), as well as a variety of commercial samples and advertising material, the supply of which is not required.
18. the taxable transactions are not regarded as payment, which the taxable person receives from their employees or other persons as compensation for another taxable person for services rendered or goods delivered, part of which is used for the taxable person of the employee or another person for personal use (for example, above the limit of the consumed fuel, virslimit phone calls).
19. the rules do not apply: 19.1. contractual penalties, security, arms, money, the insurance money as members of this society, the definition of paid remuneration on claims, by the start of the membership fee and reimbursement of expenses to be paid, which is not the consideration for the supply of goods or services;
19.2. grants and subsidies from the State budget and local budgets, State or municipal authorities granted the Executive function;
19.3. investment capital;
19.4. the amounts that are received in accordance with the assignment of the claim;
19.5. interest income on deposits with credit institutions (including bank account balances and deposit);
12.2. the amounts (interest income) of debt securities (including bonds, promissory notes);
19.7 19.5 and 19.6 these provisions referred to below is not the major rules such as, if the interest income received by credit institutions;
19.8. dividends;
12.4. the income from Exchange rate fluctuations;
19.10. Securities and shares certificates;
19.11. telecommunications services provider for mutual settlements with other communications operators;
19.12. Republic of Latvia registered religious organizations provide religious services and rituals;
19.13. charitable purposes without remuneration votes (dāvinātaj) goods and services rendered;
19.14. 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;
19.15. funding that does not recompense and is not related to the supply of goods or services (does not apply to advance payments).
20. 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.
21. 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 linked to the price of goods or services, including this transaction value (the value of the transaction does not fall on State and local government grants (subsidies)). This rule is not applicable to budget institutions.
22. The provision referred to in paragraph 21 of the order does not extend to the mērķdotācij public passenger transport and the granting of domestic carriers mērķsubsīdij disabled and politically repressed persons.
23. 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.
24. in applying article 2 of the law the seventh part, lending and money lending and control service value is the interest and fees of credit value.
25. in applying article 2 of the law the seventh part, the value of the services associated with the trading of the negotiable instrument (currency purchase and over going) is the difference between the purchase and the sale price.
26. in applying article 2 of the law on the eighth, where international goods transport waybill 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.
27. 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 car and motorcycle tax.
28. Article 2 of the law shall also apply to part 8.1 acquisitions of goods within the European Union.

29. Article 2 of the law referred to in the fifteenth Cabinet in refers to the case where a person (including lombard) on loans has adopted movable and immovable as collateral (hereinafter referred to as the mortgage worker), unredeemed pledges are sold. This provision is not applicable to credit institutions.
30. in applying article 2 of law 17.1 share if first is sold unfinished construction object, which is not the acquisition value, the taxable value of the object of sale.
31. in applying article 2 of the law in the twenty-first part of taxable only the company's (the company), the value of the service provided.
32. Article 2 of the law in the twenty-first part of paragraph 1, the conditions are also apply to persons providing mediation services, receives full payment for the water, electricity, heat or gas supply, as well as sewage and municipal waste disposal services.
33. in applying article 2 of the law, twenty-second, on the budgetary authority to the national executive functions considered as national and municipal institutions, not the economic activity.
34. Article 2 of the law of the twenty-second part extended to fire protection services of the Ministry of Interior provides fire and Rescue Services Department.
35. 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 regional authority in the registration application. The application shall specify: the name of the person, 21.8. registration number and registered office (a natural person – given name, surname, personal code, and the declared place of residence);
35.2. information about officials who have authority to sign (the person concerned given name, surname, personal code, and the declared place of residence);
35.3. information about the person's materiāltehniskaj and financial capabilities to carry out the declared business, including the following: 35.3.1. businesses, departments, partners;
35.3.2. value added tax-taxable supplies of goods and services, the total value of the preceding 12 months;
35.3.3. the planned turnover tax year;
35.3.4. registered share capital;
35.3.5. owned and leased assets (composition, value);
35.3.6. working capital amount and composition, including the production of raw materials and stocks;
35.3.7. current accounts with credit institutions;
35.4. information about the project, which is funded from the pirmsstrukturāl European Union funds (name, number, and date of completion), and add one of the following documents: 35.4.1. donor's written consent for the project and the funding (adds a copy of the presentation of the original);
35.4.2. agreement between the recipient and the donor (adds a copy of the presentation of the original).
36. A Person having the authority to sign, this provision, paragraph 35, the registration application should be submitted personally to the State revenue service territorial institution. 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.
37. in applying article 3 of the law of the first paragraph of point 5 "a" section, not the European Union registered person, any other Member State of the person's taxable transactions carried out domestically in its own name, recorded in State revenue service in the register of taxable persons in accordance with article 3 of the law of tenth or article 26.
38. a person Registered in the register of taxable persons in accordance with article 3 of the law in the first part of paragraph 5 of the sister "b" section, take into account article 3 of the law of the third part. That person can use the law of the fifth subparagraph of article 3 rights.
39. in applying article 3 of the law on the part of the public 1.1 revenue service regional authority shall examine the registration application and within 15 working days of receiving it to the person recorded in the register of taxable persons or taken a decision on refusal of registration.
40. If a decision on refusal of registration, the State revenue service regional authority within five working days after the decision, notify the person in writing and indicate the reasons for the refusal.
41. A Person who has received a notice of refusal of registration, has the right to specify the registration application and re-submit it to the State revenue service regional office.
42. in applying article 3 of the law of the second part, budget institutions to be registered in the register of taxable persons, if the taxable transaction (except transactions in accordance with article 3 of the law, the second subparagraph shall not give rise to significant distortions of competition), the value 12 months has reached or exceeded 10000 dollars.
43. the budget of the institutions that are registered in the register of taxable persons may seek to exclude them from the taxable person registry, if the taxable transaction (except transactions in accordance with article 3 of the law, the second subparagraph shall not give rise to significant distortions of competition), the value 12 months is less than 10000 pounds.
44. in applying article 3 of the law of the second, the national Office of the President, the Parliament and the Cabinet to be registered in the register of taxable persons, if their taxable transactions carried out (excluding transactions in accordance with article 3, the second subparagraph shall not give rise to significant distortions of competition) within a period of 12 months, starting from 1 May 2004, have reached or exceeded 10000 dollars.
45. Article 3 of the law referred to in the third subparagraph, the term "party to a contract or agreement related group" refers to a partnership or group of persons who are parties to the Treaty, which provides for joint economic activities (for example, rent a room together, technological equipment, technique).
46. 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.
47. 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.
48. If the 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, without deduction of input tax.
49. 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.
50. 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 of the European Union customs warehousing or a free zone.
51. The application of article 4 of the law of the second subparagraph of paragraph 1, if the dispatch or transport of goods domestically initiated the delivery of the goods the site is domestic.
52. Article 4 of the law of the second subparagraph of paragraph 5 shall apply, if all the conditions referred to in points.
53. Article 4 of the law of the second paragraph of point 5 "c" referred to little consumption is measurable by the taxable persons the total purchased natural gas or electricity to the next sales.
54. The application of article 4 of the law of the second paragraph of point 6, on natural gas (delivered through the distribution system) or electric energy supply shall be deemed to be the place where installed natural gas or electric energy meter.
55. in applying 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.
56. Article 4 of the law of the fourth part (3) also apply to the processing services.
57. If transport of the goods begins and ends in the third country or third territory, its location is not considered domestic.
58. transport services of goods also courier letters, mailing correspondence and mail parcel post services. This service shall be determined in accordance with article 4 of the law on the sixth.
59. The place of supply of the service is domestic, TRANS portēšan goods begins and ends in the inland, whether or not such services receives a taxable or non-taxable person.

60. If the car or railway carriage of goods are designed more for bills of lading, according to these rules applicable to the duty on each part of the transport as a separate service.
61. Article 4 of law seventh part (3) applied also to arbitration.
62. 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.
63. Article 4 of law seventh part 6, paragraph applicable to taxable services provided in person with staff (including recruitment and manning services). Services provided that per sonāl, the service determines the law in General.
64. in applying article 4 of the law the seventh paragraph, the service shall, if the taxable person domestic in this part of the services to provide the non-taxable person, the taxable person or non-taxable in another Member State to a person who does not carry out an economic activity.
65. in applying article 4 of law seventh part 7, the service: 65.1. hiring real estate shall be determined in accordance with article 4 of the law of the fifth;
65.2. hiring of vehicles, shall be determined in accordance with article 4 of the law on the third.
66. The application of article 4 of the law on the part of the 7th paragraph 8, on 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.
67. 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 work facilities and prisons.
68. Article 6 of the law, the first subparagraph of paragraph 4 is applied also to interest charges for education in mainstream schools, vocational schools, secondary specialized schools or universities, municipal or State approved private educational institutions for pupils, students or students.
69. Article 6 of the law, the first subparagraph of paragraph 4 shall not apply to those educational institutions provide services which are not directly related to the educational process.
70. Article 6 of the law, the first subparagraph of paragraph 4 is also applicable: 70.1. sports school and sports services provided to the sports school students;
70.2. the membership fee of the stay of children recreation and sports camps;
70.3. fees for specially organised training sessions for children up to 18 years of age (for example, fees for swimming training).
71. The fee for the training classes for adults (such as swimming, gymnastics) taxable in accordance with the procedure prescribed by law.
72. 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.
73. 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.
74. Article 6 of the law, the first paragraph of point 8 "c") (also applicable for the manufacture of copies from the library Fund of the existing books and other documents, as well as the thematic actions, BIBLIO, grāfisk communications (including internet access) and other similar services.
75. Article 6 of the law, the first subparagraph of paragraph 8, the term "cultural institutions events" does not apply to the cultural area ' lease, commercial exhibitions, fairs and similar events, as well as the catering and other services.
76. in applying the law in article 6, first paragraph, point 9.1, with no duty shall be payable on a social and also medical rehabilitation institutions uzturzīm. If the uzturzīm value of the additional services included in the said authorities also provide other services, they are subject to tax in accordance with the procedure prescribed by law.
77. Article 6 of the law, the first paragraph of paragraph 11 is not applicable: 77.1. Lotteries (lottery) and the organisation of gambling related services not casinos and gaming halls (such as catering services or delivery of goods);
77.2. slot machine purchase, repair and similar services;
77.3. services related to children's slot machine purchase, maintenance, and use.
78. Persons entitled to engage in the Casino and game creation of the medicinal product, as well as with the Lotteries (lottery) and the organisation of gambling, tax levy WINS, lottery tickets, fees for entrance to the Casino and gaming halls and for the right to play, as well as betting the rate value.
79. in applying article 6 of the law, the first subparagraph of paragraph 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.
80. If the law of article 6, first paragraph, 1., 2., 3., 4., 5 and 8 of the said authorities or entities performing economic activities (including leased premises, provides catering services for a fee, copies of the principal dock, fi eld deals with the delivery of goods), these transactions are subject to tax in accordance with the procedure prescribed by law.
81. Article 6 of the law, the first subparagraph of paragraph 13 applied also to insure the horse dealer benefit services, if the Insured in accordance with and under the supervision of the public law have concluded a cooperation agreement with the insurer or insurance intermediary.
82. Article 6 of the law, the first subparagraph of paragraph 14 of the "a" section is also applicable education students or students with rent payments for the education service of the hotel.
83. Article 6 of the law, the first subparagraph of paragraph 14 of the "b" section in the tax exemption also applicable residential home (residential) to the establishment of the Treaty in the joke of the monthly payments on the population: 83.1. home internal plumbing and drainage system maintenance and technical service;
51.7. home internal heating and hot water heat system maintenance and technical service;
83.3. power supply system maintenance;
83.4. waste managed maintenance;
83.5. ventilation shafts and chimney cleaning;
83.6. home gas internal system maintenance and maintenance.
84. 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).
85. Article 6 of the law, the first subparagraph of paragraph 14 is not applicable to artists workshops and residential space maintenance and management services.
86. The acquired or imported goods and services received, necessary to carry out the law article 6, first paragraph, referred to in paragraph 16 scientific research is not exempt from the tax. The amount of tax paid to be included in the total value of scientific research.
87. Article 6 of the law in the first part of paragraph 17 of the "a" section also applies to interest, which receives the mortgage.
88. Law 6 of the first paragraph of article 17, point "b" shall also apply to those credit services related to customer advising financial matters (e.g. for credit receipts and issues, purchase and sale of securities).
89. the services of CIS-parauggrāmatiņ approval signatures, which are carried out on behalf of the bank, – exempted from tax.
90. Article 6 of the law, the first subparagraph of paragraph 17, point "b" applied also to mail billing system for services provided by the State joint stock company "Latvijas Pasts".
91. Article 6 of the law in the first part of paragraph 17 of the "c" section in the tax exemption not applicable: 91.1. banknotes and securities, if they have historical and Numismatic interest value and they buy collectibles;
precious metal coins, 91.2. if: 91.2.1. they don't use or to payments may be subject to one of the following conditions: 91.2.2. they have historical and Numismatic interest value and purchase cionēšan; kolek
91.2.3. they sell at a price that does not match their face value (for example, commemorative coins);
91.2.4. in accordance with article 13.3 of the law are not considered investment gold.
92. Law 6 of the first paragraph of article 17, point "c" shall also apply to services related to payment/billing card issuing and servicing.
93. 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 payment/billing card technical service (including system modification, development, ATM machines, repair).

94. Law 6 of the first paragraph of article 17 of the "d" section uses the term "capital investment" refers to a company with limited liability and joint stock cooperative part of the company shares, the investment in fixed capital of public limited liability companies, limited partnership investments in equity, as well as to the rights to foreign companies and shares or the distribution of income, if they are not fixed-stock or bond.
95. Article 6 of the law in the first part of paragraph 17 of the "d" section uses the term "securities" apply 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, release as well as the undertakings (companies) or natural persons and which give the holder the right to the income.
96. Article 6 of the law in the first part of paragraph 17 does not apply to: 96.1. safe hiring and collection services;
96.2. securities market research, investment and capital market research, interbank settlement credit research and market research services.
97. 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.
98. Of the law article 6, first paragraph, referred to in paragraph 23 the first sale be considered a sale of real property made in the first year after commissioning. Real estate sale after privatization is not considered unused real estate first sale.
99. in applying the law in article 6, first paragraph, paragraph 23, of real estate constitutes land and buildings, buildings, structures, permanent plantings, things that are ongoing in relation to land (for example, Rails, bridges, roads, communications, tanks, which are built into the ground and is not portable), camping areas, car parks and playing fields.
100. Article 6 of the law, the first subparagraph of paragraph 23 apply also to real estate (including apartments, artist workshops and non-residential premises).
101. Article 6 of the law, the first subparagraph of paragraph 23 exemption does not apply if sold unused real estate (building construction), together with the land supposedly parts.
102. for the purposes of the Act, 6 the first paragraph of article 27, the duty shall be the students ' movement part of the service, which is financed from the municipal budget.
103. The Act 6 the first paragraph of article 27, paragraph the term "specially licensed carriers" under the applicable law "on local governments" in article 15. These carriers require a license issued by the local government for the right to carry passengers.
104. Law 6 of the first paragraph of article 29 shall not apply if the dental technician making dentures and other prosthetic treatment institutions.
105. Law 6 of the first paragraph of article 30 applies to persons who have a teacher's certificate, certifying the right to provide private services that have a certain degree of education, and the education program that that person can run. These terms also apply to self-employed persons who serve homeschooling education and university training program.
106. Article 6.2 of the Act applies at the point the individual custom made dental prosthetic treatment delivery.
107. Applying the law 6.2 article if goods are supplied in the set, each item in accordance with the applicable statutory tax rate.
108. Article 6.2 of the law 5 and 6 point "a" section does not apply to such information, books and the Cartographic Edition supplies made by electronic means.
109. in applying the law in article 6.2, the tax rate of five percent also apply to journal attachments CDs, which are added to the journal at no extra charge and is an integral part of the journal, if the CD contains information supplementing the information provided in the logs.
110. 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).
111. 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 telecommunications services).
112. The application of 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.
113. Article 11 of Act, paragraph 6.2. applied also to the House (room) the ku community funeral service.
114. The law in article 14, paragraph 6.2, also applicable to those shipments of passenger transport ta by route taxis.
115. Article 14 of the Act, paragraph 6.2 applicable to passenger transport services, 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.
116. Section 7 of the first paragraph of article 2 applied also to a third party (for example, customs brokerage, principal, subekspeditor, warehouse owners, sea ports, airport) services, if for the export or transit of cargo service contract has been concluded with a carrier of goods or the e ditor.
117. Section 7 of the first paragraph of article 1 also applies to supplies of goods which other Member State of the European Union has launched the export procedure.
118. Section 7 of the first paragraph of article 2 is applicable also to transport, expeditions, storage of goods, loading, unloading, and zest in sorting the experts services related to export of goods (including the export of goods for which the export procedure initiated in another Member State of the European Union), the imports and transit traffic.
119. The application of section 7 of the first paragraph of article 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).
120. in applying article 7 of the law of the first paragraph of point 2, if a initiated the procedure for the export of goods in accordance with the laws and customs matters, tax 0% interest rate can be applied to the transport services provided by supplying the goods intended for export to the ports, where the service provider is well documented that the shipment has crossed the borders of the European Union, and the international cargo Bill of lading and a copy of the customs declaration.
121. If, during a transit cargo the customs territory of the Republic of Latvia, is changed in transit cargo carrier, section 7 of the first paragraph of article 2 is applicable only if the transit of cargo from one carrier to another pass under customs control.
122. in the case of export tax 0% interest rate applied to the value of the whole freight transport from the place of loading to 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.
123. in the case of a transit 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.
124.0 interest rate applicable to transport services related to transit transport of goods through the customs territory of the Republic of Latvia, and provided by the taxable person irrespective of where or is registered trademark of origin and destination, even if the transit, the consignee is the Latvian transport and expedition company in the storage of the goods in a customs warehouse shall arrange for the goods to further delivery outside European Union territory.
125. If the transit freight is a change of means of transport or transhipment of goods, tax 0% interest rate may apply only if these actions are to be carried out under customs control (for example, customs warehouse).

126.0 percent rate of goods export, import and transit traffic confirms the international freight transport, or copies of documents (including international rail, CMR Bill of lading, consignment, air waybill or customs declaration with a reference to the exportation of goods from the customs area to the continuance of the transit transport) of the goods to the place of loading or unloading any third country or third territory and a customs mark on the entry of goods into the territory of the European Union (the territory of the Republic of Latvia) or removal from the territory of the European Union (from the Republic of Latvia area).
127. in applying the provisions of paragraph 121, 0 interest rates applied to the transit of freight international cargo transport confirms the receipt or a copy thereof, showing the loading of a transit place for third country or third territory and the Republic of Latvia to the place of unloading in the customs territory, as well as other customs authorities approved the documents or copies thereof (including internal lading transit traffic, Customs transit declaration), which indicated the trans portlīdzekļ identification data transit cargo commodity code and its quantity, showing a change of cargo carrier of the Republic of Latvia in the customs territory.
128. Section 7 of the first paragraph of article 2 also apply to the active document managed supplies (including the International TIR books, move a leader + grant of authorisations and certificates of origin of goods), the Republic of Latvia in accordance with the international treaties concluded by the use in freight services between folksy with road transport.
129. Article 7 of the law, first paragraph 4.7 and 4.8 point also applies to vessels and aircraft to the agent service.
130. in applying article 7 of the law fifth for export-supporting documents used in customs declarations (or their copies) with a check that goods exported outside the territory of the European Union, as well as: 130.1. agreements concluded with third countries or third territories registered persons;
130.2. the International Bill of lading.
130.3. product specifications;
130.4. documents certifying payment for export of goods.
131. To certify export of goods or the duty rate of 0% interest, in each case without this provision, paragraph 130 documents can use other documents that clearly certify that the goods have left the territory of the European Union or tax 0 interest rate is applied.
132. export documents certifying that the taxable person shall submit to the State revenue service, in the form prescribed by the laws relating to the taxable person who exports goods. These documents can also design to the forwarder or broker (exporters), but in this case they can be used as export-supporting documents only where it is possible to prove the fact of exports.
133. 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 a tax invoice for the advance request.
134. 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 the delivery of goods is underway. 
135. in applying article 8 of the law of the first and the second part, if the consideration for the goods or services received in advance, the tax bill contains tax paid on the budget during the tax period, when the advance is received.
136. 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 lease period stipulated in the contract, the lessor shall lease to the statement of credit workers unpaid leasing object.
137. Article 8 of the law, the second part of the construction services applicable as of the date of signing of the surrender and acceptance report on the execution of works or the advance is received for the purchase of materials or other needs associated with building services.
138. in applying article 8 of the law the first and second part of the talk ahead of pay cards, tickets (vouchers), and gift cards have monthly price includes the tax that the State budget law for the tax period, when the card or ticket sales. That duty payment arrangements apply only to realized the gift cards, which the taxable person exercises on their own behalf, without the use of mediation services.
139. in applying article 8 of the law, the first paragraph, if a State or municipal institution, which registered as a taxable person transfers assets departments that institution or other public or municipal institution free of charge (from the balance sheet to the balance sheet), the tax bill is not drawn. If the funds are transferred to the body of the company (the company), the taxable supply in accordance with the procedure prescribed by law.
140. in applying article 8 of the law, the first paragraph, for the delivery of the goods shall be deemed to be the day 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 day when being launched to transport goods.
141. 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 to the production of intermediate products or services are provided for future production, the tax bill is not drawn.
142. in applying article 8 of the law first, 1.1, the second and 2.1 part, believes that the consideration for the goods or services you have received or made in advance when clearing transaction, in which at least one of the claims is comparable to the advance request, compare and documentary showing (for example, with the agreement) invoiced in two parties tax invoices included in the amounts specified and delete mutual commitments.
143. in applying article 8 of the law, the first paragraph, where a taxable person of goods sent in another European Union 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 have taken place during the tax period, when it is over the prescribed limit of 24 months.
144. in applying article 8 of the law, in the event of another 1.1 European Union goods sent by the taxable person for the period of more than 18 domestic law in the third paragraph of article 24-month time limit laid down, the purchase of goods on the territory of the European Union have taken place during the tax period, when it is over the prescribed limit of 24 months.
145. in applying article 8 of the law, in the event of another 1.1 European Union Member State, the taxable persons in accordance with article 18 of the law third, 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 the Republic of Latvia.
146. in applying article 8 of the Act 1.1 part, triangular transactions of goods after the recipient of the goods on the territory of the European Union is deemed to have occurred when the intermediary has received a tax invoice.
147. in applying article 8 of the law of the second, the transport service in the territory of the European Union or with the export of goods, the importation of goods, or to goods in transit related to goods transport service has occurred when the cargo is handed over to the consignee and acceptance of goods is confirmed on the Bill of lading, indicating the date, or the consideration for the service is received before the service is provided.
148. in applying article 8 of the law third, farms – the taxable person – the permanent lists of goods of own manufacture of domestic consumption, and at the end of the tax period statement tax invoice, make tax calculation and reflects the tax declaration. The use of own produced products of the manufacturing process to ensure the farm (for example, the use of own produced feed) is not considered personal.
149. 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.
150. 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 bill statement at the time of payment.
151. Article 8 of the law of 4.4 parts terms also apply to goods transport services related to goods in transit.
152. in applying article 8 of the law, the taxable part of 4.4 person providing transport service in the territory of the European Union or with export or transit of goods transport services, ensure that accounting records that accurately reflects the date when the Bill of lading indicating shipment date is passed back to the service provider.

153. in applying article 8 of the law on the part of the taxable person 4.4 on statement of services provided tax invoice not later than within three days after receipt of the trans port of lading showing the date of acceptance of the shipment, but this deadline may not exceed 90 days after the provision of the service. This condition does not apply if the taxable person's tax bill statement under the fourth subparagraph of article 8.
154. in applying article 8 of the law of the fifth, when a company (the host society) – taxable person – property ruling by the Court of Justice, administrator or liquidator sold the bailiff, it discharges the tax bill the company (the company).
155. 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 and the date of entry into force of the legitimate heir to the inheritance law.
156. in the event of failure to comply with article 8 of the law on the fifth paragraph, the requirements and the amount of tax is charged, but will not be paid to the budget in full, article 35 of the law applicable to the penalties laid down in the fourth paragraph.
157. 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 time 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.
158. in applying article 8 of the law of 5.1 and sixth, taxable person purchasing products or receive services from another taxable person, has the right to request a tax invoice for taxable transactions.
159. The application of 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.
160. in applying article 8 of the law 5.1 and sixth on the tax bill also used for shipments, invoices and invoice receipt in which 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.
161. 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.
162. 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).
163. 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.
164. In 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 January 31, presented by the State revenue service territorial institution application for change of the tax period and indicated the year of the pirmstaksācij taxable amount of the transaction.
165. in applying the law of article 10 paragraph 1 of the first subparagraph, the taxable person carrying out pretax deductions, is obliged to make sure tax invoice issued by the taxable person. The following information can be obtained from the State revenue service in regional institutions or publicly available in the register of taxable persons.
166. in applying article 10 of the law first sister part 1, as input tax deductible and tax on tax invoice the goods and services for which you paid in advance.
167. In application of article 10 of the law first sister part 1, as also tax deductible input VAT specified in the tax invoice for purchased goods and services received their administrative actions (such as for work equipment, the purchase of drinking water), as well as promotional activities.
168. 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.
169. in applying the law in article 10, first paragraph, point 1, for this rule 19.3. investments referred to below in the capital in fixed assets (including real estate), to be deducted pretax adjustment under this provision and paragraph 172.198.
170. In application of article 10 of the law first sister part 1, as input tax is not deductible tax on purchased goods and services received the benefits of the transactions that are associated with the national executive functions, or to provide such activities, which are outside the scope of the law.
171. a taxable person who received State and local government grants (subsidies) may deduct input VAT only for the goods and services used for exempt transactions.
172. where the taxable person invested asset (excluding real estate) in the share capital of another person as property investment, the State budget was to be repaid in part of the input tax deducted, which is calculated from the remaining fixed assets (depreciated) value, listed the taxable person's financial accounting, in the following cases: 172.1. If the asset for use in non-taxable transactions;
172.2. If contribution made pecuniary earlier than one year after the purchase of the body;
If the fixed asset invested 172.3. exempt person's share capital.
173. The provisions referred to in paragraph 172 of the input tax refund is not applicable to fixed assets (excluding real estate)-the newly formed (newly created) the non-taxable person's share capital, if the person within 30 days after the registration in the commercial register with the State revenue service with value added tax register of taxable persons.
174. in applying article 10 of the law first sister part 1, as input tax is not deductible tax invoice tax amount specified in part on those goods received and those received services, which were used in the taxable person employee personal needs (including trans port services, fuel and telecommunications services).
175. in applying article 10 of the law first sister part 2 If the tax on imported goods paid in advance, the tax paid in advance the amount can be deducted as input tax the tax period in which the advance declaration paid.
176. If the tax is on the border of the European Union, which is also the border of the Republic of Latvia, on behalf of the consignee pays the third party (such as 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 with identification of the customs declaration data.
177. 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.
178. In application of article 10 of the law first sister part 7, deduction of the input tax conditions, referred to in this provision 166.167, 168, 169, 170, 172, 174, and is attributable to the acquisition of goods within the European Union.

179. in applying article 10 of the law third, if the goods are released for free circulation and the customs authority has decided to cover tax payments using the security or customs guarantee, the document certifying the payment of the tax in the budget, considers the decision of the Customs authorities of the State revenue service security account credited tax transfer to the State budget or payment order, stating that in accordance with the decision of the Customs authorities of the tax is paid to the State budget.
180. Article 10 of the law's provisions of part IV, except paragraph 1 and 6, as set by the taxable person the check may not be attributed to the power lines, district heating, siltummaģistrāl, siltumkamer, railway tracks and gas pipelines.
181. in applying article 10 of the law of the fourth paragraph of point 1, the taxable person has deducted the input of sons purchased unused real estate in the taxation period when the property is acquired. Deductible input tax shall be determined, taking into account the expected use of the immovable property subject to the rules and the proportion of non-taxable transactions.
182. 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 regional office where it registered as a taxable person, regardless of the location of the immovable property.
183. 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. 
184. in applying article 10 of the law of the fourth paragraph of point 2, the taxable person uses purchased real estate exempt from value added tax, the State revenue service not recorded.
185. where the taxable person carries out leasing transactions with real estate, law article 10 quarter applicable follows: 185.1. the leasing transaction for the purchase of unused real estate or built, renovated or reconstructed, renovated real estate lessor shall be recorded in the State revenue service;
185.2. no use of purchased real property transfer to another person (the lessee) in accordance with the lease purchase (leasing) contracts considered real estate sales and the other is not liable to value added tax. The lessor is not entitled to deduct the input VAT on the leasing deal to purchase real estate. If real estate is passed the property of the lessee upon expiry of the leasing contract, the lessor shall in accordance with the provisions of paragraph 187. inform the State revenue service on property removal from the register. If the leasing contract is terminated before the expiration of 10 years from the acquisition of real estate, and real estate remains the property of the lessor shall, the lessor shall inform the State revenue service about changes in the use of real estate and the remaining taxation years the carry out adjustment of input tax in accordance with article 10 of the law of the fourth paragraph of point 4;
185.3. built, renovated or reconstructed, renovated real estate service to the lessee under the lease contract within one year of the adoption service is considered the first real estate sale and taxable in accordance with the procedure prescribed by law. If real estate is passed the property of the lessee upon expiry of the leasing contract, the lessor shall not take pretax adjustment and in accordance with the provisions of this paragraph shall inform the 187 State revenue service on property removal from the register. If the leasing contract is terminated before the expiration of 10 years from the adoption of the real estate, and real estate remains the property of the lessor shall, the lessor shall inform the State revenue service about changes in the use of real estate and the remaining taxation years the carry out adjustment of input tax in accordance with article 10 of the law of the fourth paragraph of point 4.
186. in applying the law, article 10 paragraph 3 of part IV, on the first year of registration be regarded as the year when the property is purchased or taken into service. 
187. 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: 187.1. (including the purchaser of the immovable property);
187.2. moved the lessee's possession, at the end of the leasing contract (including the leasing of workers);
187.3. capital invested;
187.4. fully died or been destroyed due to natural disasters or otherwise against a person's will.
188. In application of article 10 of the law of the fourth paragraph of point 4, where the taxable person is registered in the State revenue service more immovable properties on a pretax adjustment to be made for each property individually.
189. In application of article 10 of the law of the fourth part: 189.1. 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;
189.2. deducted pretax is pretax, which the taxable person is a real atskaitījus, noting that the use of real property taxable and non taxable proportion of business on the date of registration in the State revenue service;
189.3. pretax is pretax, which the taxable person is calculated for each tax year, multiplying one-tenth of the total tax amount with the use of real property taxable and non taxable proportion of transactions in the relevant tax year. 
190. In application of article 10 of the law of the fourth paragraph of point 5, the ratio changes are recorded if they exceed one percent. 
191. 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 regional institution in which it is registered for value added tax to the taxable person, and further carry out the adjustment of input tax on the real estate.
192. If the taxable person the reconstructed, renovated or restored the property in the nekus is registered by the State revenue service in accordance with this provision and paragraph 182 of the same year continues during 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.
193. 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 182 and the next 10 tax years, this nekus the new property 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.
194. If a 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.
195. The provisions referred to in paragraph 194 arrangements extended to use the reconstruction of real estate, which demolished 10 years after commissioning.
196. 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: 196.1. terminate the adjustment input of real estate sold part of the tax year in which you made the purchase agreement;
196.2. 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;
196.3. 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.
197. If natural disasters or otherwise against the will of the people 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 input tax adjustment on the part 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.

198. a taxable person who invested in real estate or part of another person's share capital as financial investment: 198.1. terminate the adjustment of input tax the real property (or part of it) with the tax year in which you made the contribution agreement;
198.2. repaid the State budget in part of the input tax deducted that Calc compare in accordance with article 10 of the law of the fourth paragraph of point 6.
199. The provision referred to in rules 198.2. may not apply if the taxable person investing in real estate as an investment property (newly created) the newly established company, and the newly formed company within 30 days after the registration in the register of registered establishments of the State revenue service as a value added tax-taxable person. In this case, the newly created company real estate re-register and continue to make pretax adjustment.
200. If as a result of corporate reorganization of the company into separate parts and or merged (separated) is transferred to the company real estate, reorganized the company to repay the State budget in the amount of the input tax deduction, calculated in accordance with article 10 of the law of the fourth paragraph of point 6. This provision may not be applied if the reorganized company during their operation was registered as a taxable person and the newly created (separate) company under the seventh paragraph of article 14 to 30 days after registration with the register of enterprises is registered in the State revenue service as a value added tax-taxable person. In this case, the newly created company real estate re-register and continue to make pretax adjustment.
201. This rule 200. renewal referred to in paragraph 1, shall be deducted the amount of the input tax for each unfinished build vanity object separately. The newly created (separate) company continues to list that amount to by commissioning and registration in the State revenue service could declare the total amount of the input tax deducted, as well as the further adjustment of input tax (from real estate construction day) according to the requirements set out in law.
202. If the reorganisation results in a merged company are transferred to a series of real estate, the company draw up a reorganizējam real estate listings, giving it this rule 204.205 and 206, referred to.
203.202. 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 company, re-register the immovable property, take into account the list of approved indicators and real estate registered in the State revenue service territorial authorities, which will be established in the new created company.
204. the Reorganizējam company that served as a result of the reorganization merged the company registered in the State revenue service real estate, the provisions referred to in paragraph 202, to compile a list specifies the following information: 204.1. the total amount of duty (Nkop) specified in the tax bills for real estate acquisition, construction, reconstruction, renovation or restoration of radio;
204.2. from the budget 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;
204.3. the amount of the input tax (Children), paid back the budget, making the adjustment period input tax from 1998 to 2002;
204.4. actually deducted from the budget, the amount of the input tax (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.
205. 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).
206. the pretax adjustment for each taxation year after the renewal of real estate is as follows: 206.1. calculate the deducted VAT actually 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;
206.2. 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-real estate-use ratio, and the circle which taxable transactions in the relevant tax year;
calculate the difference S 206.3. that person's contributions budget of the taxable or gets back from the budget, using the following formula: S = Pfak. -Patsk., which Pfak. -actually the input tax deducted part;
Patsk. -pretax.
207. If the newly created company 30 days without registering with the State revenue service as taxable person or not re-register a real estate according to this provision 201.200, 202, 203, 204.206.205. and, the requirements set out in paragraph reorganizējam, the company repaid the State budget of the input VAT deducted does not move the majiem property which passed to the newly created after the reorganization of the company.
208. 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 input tax adjustment for each fixed asset.
209. If the taxable person has not taken a single VAT accounting records for each asset purchased or manufactured on the basis of this provision, paragraph 208, and five years since the fixed asset acquisition or manufacturing began to use it not taxable transactions, the taxable person must carry out separate accounting and VAT input tax adjustment for the remaining years for each fixed asset.
210. in applying article 10 of the law of the tenth, the taxable value of transactions made is a taxable person, of goods supplied and services provided the sum of domestic consumption. The taxable value of transactions is not included in the value of the imported goods, the purchase of goods on the territory of the European Union and the value of the services for which the taxable person shall pay the tax as a recipient of services.
211. If the taxable person and the State Government grants (subsidies) is received, to partially or completely cover the production of goods or the provision of services related to expenses, but they are not directly linked to the price of the goods or services and not the individual received records of goods and services taxable and non-taxable transactions, in the part of the input tax deducted shall be calculated by applying the law of article 10 in the tenth part of the aspect ratio the total value of transactions, including the grants received (grant) amount.
212.211. These provisions referred to in paragraph mērķdotācij should not be covered by the arrangements for the granting of public transport and domestic carriers mērķsubsīdij disabled and politically repressed persons.
213. In application of article 10 of the law of the ninth part, taxable person – the budgetary authority that the State or local government executive functions,-may be deducted as input tax on the goods and services that are used in taxable transactions, if this individual records for goods and services.
214. If the taxable person (budget authority) 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.
215. Applying the law in article 11.1 of part, if the taxable person uses during the tax period the right to deduct input tax, without application of article 10 of the law, part of the proportion on the 10th, the taxable person before lodging the Declaration, the conversion ratio of the whole business of the year and adjusted the amount of the input tax deductible and the amount of tax in the budget.
216. In application of article 11 of the law, the first paragraph, if the tax return deadline is Saturday, Sunday or a public holiday, on the last day of the period for submission of the first working day after the deemed Sunday's or holidays.
217. Article 11 of the law applying the first subparagraph, the taxable person, the tax period in which has supplied new transport means in another Member State the non-taxable person shall submit a value added tax return for the tax period, adds tax invoice copies, certifying the deliveries.
218. 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: 218.1. another Member State, the taxable person supplied the goods installed or assembled;
218.2. another Member State the non-taxable person supplied the new trans portlīdzekļ.

219. 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).
220. 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 the transactions included in taxable transactions and the total value of transactions.
221. If the importation of the goods domestically, they are placed under a customs procedure "temporary admission" to a partial exemption from the payment of customs duty, tax, budget, pay three percent of the estimated tax amount.
222. in applying article 12 of the law, the first paragraph, the electricity supplier tax on electricity supplied to the consumer, what about the received electro energy billing document extract itself, pay the tax period, when the remuneration received from the consumer.
223. 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 received services.
224. In application of article 12 of the law of the non-taxable part 1.2 legal or natural persons carrying out economic activity, for services received the paid tax amount specified in the notice (annex). The notice shall be submitted to the State revenue service within the tax period, when the tax is paid.  
225. Article 12 of the law part 1.6 of is applicable also in the case where, in accordance with article 8 of the law on the fourth part of the taxable person supplying goods or services to non-taxable persons, may not be invoiced tax bill.
226. in applying article 12 of the law on the part of the estimated 1.7 tax on acquisition of goods within the territory of the European Union, for which tax invoice has been received, following the tax period tax return following the acquisitions of goods within the European Union.
227. in applying article 12 of law eleventh part of taxation during the year preceding the tax months excess tax refunded or redirecting this article is another 10.1 in part payment for an amount that does not exceed 18 percent of tax taken in these 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.
228. in applying article 12 of the law of the twelve parts of paragraph 1, tax and other debts covered by the compulsory payment, pursuant to article 12 of law 10.1 in part payment arrangements.
229. Article 12 of the law of the twelve parts of paragraph 4 applies also over pay tax shift of taxes, duties or other compulsory payments or to cover the debt.
230. in paragraph 227 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: 230.1. purchased, built, renovated, reconstructed or renovated real estate, as well as the construction, reconstruction, renovation or restoration of pārmaksātaj over the amount of value added tax;
230.2. the purchased assets;
230.3. the goods purchased for lease purchase (leasing) transactions;
230.4. purchased goods and services received in transactions with timber;
230.5. 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.
231. In application of article 13 of the law third, agency service of the same value of tax deductible interest rate 18. If the Agency provides other traveler services (such as transport, hotels, catering services), applicable law in General.
232. 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).
233. Article 13.1 of the Act the first part does not apply to farm passed the wild grown gathered products (such as berries, plants, mushrooms).
234. 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 presented a note and apply the tax law in General.
235. in applying the law in article 14 the first subparagraph, if the company's assets are sold to more than one person, the duty shall be the property of the part that is invested in the undertaking (company), which is the privatised company (the company's) successor rights and obligations. Separately sold items, fixed assets or materials subject to tax in accordance with the procedure prescribed by law.
236. Article 14 of the law of the fourth part is applicable, also eliminating the foreign operator's representation.
237. Article 14 of the law the sixth subparagraph shall also apply where the taxable person sells property administrator or liquidator.
238. Article 14 of the law on the seventh and eighth also applies if a taxable natural persons join together with a contract or agreement related groups or if such groups are broken down.
239. the law in article 18, first paragraph, point 2 and 3 listed in the acquisition of goods and supplies in the territory of the European Union is considered the taxable goods transfer from one person's Enterprise Branch (Department of) the other branch (Department).
240. 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, accounting for the goods in question for this purpose in the accounting records.
241. The application of article 20 of the Act, if the goods are dispatched from another Member State of the European Union on the Republic of Latvia, the acquisition of such goods is domestic.
242. 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 242.1. transport feature recorded road traffic safety Directorate;
242.2. ship or other vessel registered in Latvian register of Ships or the road safety Directorate;
242.3. aircraft moves to the register of Civil aircraft register.
243. for the purposes 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.
244. In application of 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, TRANS port of goods service on the territory of the European Union are domestic.
245. In application of article 22 of the law, the second subparagraph, where the transport of goods is being launched in the territory of the Republic of Latvia and the trade TRANS portēšan service in the territory of the European Union provides a taxable person of another Member State, this service is a Member State of the European Union, in which the recipient is registered as a taxable person.
246. In application of article 22 of the law, the second subparagraph, the goods transport service in the territory of the European Union considers the place of a member of the European Union, which is issued by the recipient of the service a valid value added tax registration number in the country, which is provided by the recipient of the service provider.
247. If article 23 of the law mentioned in the services provided to domestic other taxable person in the Member State, the place of supply of services is the Member State of the European Union, in which the recipient is registered for with the attached note values of the taxable person. If these services are supplied domestically in another Member State, the non-taxable person, the place of supply is domestic.
248. in applying 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 of the European Union, which is issued by the recipient of the service a valid value added tax registration number in the country where the recipient of the service specified by the service provider.
249. If the mediation agent law article 24, second and third part of the services provided by other Member State domestic taxable person via Agent service is a Member State of the European Union, in which the recipient is registered as a taxable person.
250. If the mediation agent law article 24, second and third part of the services provided by other Member State domestic non-taxable person, between the vanity of the agent service is domestic.
251. in applying article 25 of the Act, if the estate (corporeal) Affairs related services domestically is provided in another Member State's non-taxable persons, the place of supply of services is domestic.

252. 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 of the European Union, which is issued by the recipient of the service a valid value added tax registration number in the country, which is provided by the recipient of the service provider.
253. in applying 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 left from the inland, the place of supply of services is domestic.
254. Article 25 of the law On these services include processing services.
255. 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.
256. Article 26 of the law of registration referred to in the first subparagraph shall be extended to the budget authority of acquisitions of goods within the European Union.
257. 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.
258. 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 to the State revenue service's regional authority, according to one of the transaction execution places inland. The application shall state: 258.1. legal persons name, registration number and registered office or an individual's first name, last name, ID number, date of birth and place of residence, as well as the declared activities in the Republic of Latvia;
258.2. information about officials who have authority to sign (the person concerned given name, surname, personal code, and the declared place of residence);
258.3.: 258.3.1. business, departments, partners in the Republic of Latvia;
258.3.2. current accounts with credit institutions;
258.3.3. registered share capital;
258.3.4. owned and leased assets (composition, value);
258.3.5. working capital the amount and composition of raw materials and finished products also stocks;
Article 26 of the law 258.4. the second, third, fourth, fifth, sixth, seventh and eighth grounds defined by.
259. In submitting this rule 258. application for registration referred to in paragraph 1, a person shall produce identity document or driver's license. If the registration application shall be submitted to the authorised person, it shall also show the relevant authorisation.
260. in applying article 26 of the law, second, third, fourth, fifth, sixth, seventh and eighth, the State revenue service, the regional authority shall examine the registration application and within 15 working days of receipt of the application, register the person in the register of taxable persons or taken a decision on refusal of registration, if the person's application for registration is indicated by this provision in paragraph 258 messages.
261. If a decision on refusal of registration, the State revenue service regional authority within five working days after the date of adoption of the decision, notify the person in writing, giving the reasons for refusal.
262. The Person who has received a notice of refusal of registration, has the right to specify the registration application and re-submit their State ranked mu service regional office.
263. in applying article 26 of the law of the eighth Member State of another taxable person who is participating in triangulation as a mediator, not to be registered in the register of taxable persons, if the beneficiary is a taxable person.
264. 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 supplies, and title to the goods under the contract concluded between the parties, the 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 must provide a separate detailed accounting of goods received.
265. in applying the law of article 28, first paragraph, point 1 make sure that the taxable person of another Member State the registration number of the other Member with the value added tax-taxable person register is invalid. This information may be obtained from the State revenue service, in its website on the internet or website on the internet.
266. In application of article 28 of the law first sister part two, 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 to the carrier of the facts.
267. in applying the law of article 28, first paragraph, second point, 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.
268. in applying the law of article 28, first paragraph, point 1, 0 interest rate also apply to electricity and natural gas supply to the taxable person of another Member State. In this case, you do not need to transport goods.
269. in applying article 28 of the law for a quarter, a 0% interest rate also applies to transport of goods to it part of the service carried out domestically, if said service up most of the total goods transport service in the territory of the European Union.
270. 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 provided.
271. Article 28 of the law, sixth paragraph shall also apply where the taxable person provides to the law article 4 of the seventh part of the services to any other Member State of the European Union to a person carrying out economic activities.
272. The application of article 29 of the law the second part, the acquisition value of the goods does not include car and motorcycle tax, resource tax, deferred payment of excise duty that is applied pursuant to the law on excise tax ".
273. Article 31 of the law part two requirements not related to article 4 of law seventh part referred to in paragraph 12, for services received.
274. Article 33 of the law of the second paragraph of the accompanying document referred to in paragraph 1 are documents that are required for the importation of the goods into the customs territory of the European Union from third countries or third territories.
275. The application of article 35 of the law, the second and 2.1 if the taxable person (taxable person) the tax period the amount of the tax payable computed and included with the tax return for the period of pēctaksācij or subsequent periods of pēctaksācij, the amount of the tax for the period of delay shall be calculated only on the principal sum of money and delay the increase of money in accordance with the law on taxes and duties ". In this case, the penalty is not paid in the amount of the tax is not calculated and paid in the State budget.
276. Article 35 of the law on the ninth part of the fines imposed do not exempt taxable persons from payment of the State budget and in accordance with the procedure prescribed by law.
277. Article 35 of the law part of the ninth also apply if the taxable person has failed to comply with article 12 of the law in part 2.1.
278. Be declared unenforceable for Min three Cabinet of 22 April 2004, Regulation No 427 "law" on value added tax provisions such as the application of "order" (Latvian journal, 2004, nr. 69).
Informative reference to European Union directive rules included provisions deriving from Council of 17 May 1977, of the Sixth Directive 77/388/EC on the harmonisation of the laws of the Member States relating to turnover taxes-common system of value added tax: uniform basis of assessment.
Prime Minister, Minister of Foreign Affairs a. financial Minister Pabriks, Minister of the environment r. vējonis Editorial Note: the entry into force of the provisions by 28 July 2005.