Cabinet of Ministers Regulations No. 181 in Riga, 15 March 2005 (pr. 14. § 9) bills of lading-Bill of use and procedure issued in accordance with the law "About taxes and duties" in the first paragraph of article 28.1 and the law "on value added tax" in the first paragraph of article 13.2 (1) i. General questions 1. determines the common pattern mandatory documents: bills of lading-the rough invoice (packing slip invoice) — users, usage procedure and properties, slip-invoice design, registration and application procedures as well as the monitoring of compliance with these provisions and control arrangements.
2. Slip-invoice ready refers to transactions carried out by domestic law "on value added tax" in the second paragraph of article 13.2 above timber (lumber), or transactions related to exports and imports of timber.
3. Slip-invoice form (annex 1) the production, distribution and accounting of taxpayer a single database (the registry) is to provide the State revenue service legislation for a mandatory item in pavadz dumb-invoices.
II. State invoice user, use, and application of the packing slip-invoice 4 users (hereinafter user) are legal and natural persons, this provision 5. transactions referred to in points.
5. Invoice-invoice, the following transactions: 5.1 a supply of domestic wood that nature is the timber business teriāl purchase, sale, as well as exports and imports;
5.2. following on timber related services domestic: 5.2.1. preparation of the wood-related services such as digging rights, growing trees and logs, determine evaluation, nozāģēšan, pruning and krautņ building;
5.2.2. the wood processing and recycling services, such as sawing, garināšan, peeling, milling, planing, turning, grinding, drying, gluing, varnishing and consists of;
5.2.3. marking of timber, grading, sorting, packing, each teach antisep and other chemical treatment;
5.2.4. the timber transportation, loading, unloading, handling and storage;
5.3. timber surrender to another legal or natural person or the transfer of timber, if you are using public roads.
6. in the receipt-invoice value added tax invoice of wood supply or service transactions, if the timber supplier or service provider is established in the State revenue service with value added tax-taxable person.
7. Invoice-an invoice stating the origin and ownership of wood. It is to be used for the source document accounting and billing for the lumber supply or provision of services, as well as the timber transfer and relocation of the accompanying document.
III. State invoice properties 8. Receipt-invoice shall such transactions according to the characteristics of the properties: 8.1. typographic printed name "timber transport spend sign-invoice";
8.2. typographic printed number, which consists of sequences (named with two Latin letters and Roman) and a six-digit serial number;
8.3. slip-billing date (month name, the article name, date, digits);
8.4. details of lumber supplier, service provider or timber traitor (truck): 8.4.1. name (natural person: name, surname and personal code);
8.4.2. taxpayer registration code with the value added tax-taxable person – the registration number of the State revenue service with value added tax register of taxable persons;
8.4.3. business address (physical person — declared place of residence);
8.4.4. settlement properties if the slip-invoice simultaneously used for billing of supplied timber or the services tions;
8.5. the particulars of the lumber or the recipient: 8.5.1. name (natural person: name, surname and personal code);
8.5.2. taxpayer registration code with the value added tax-taxable person – the registration number of the State revenue service with value added tax register of taxable persons;
8.5.3. legal address (physical person — declared place of residence);
8.5.4. settlement properties if the slip-Bill at billing for use on wood or services received;
8.6. the timber delivery or service date, if different from invoice-billing date;
5.4. payment (payment arrangements);
8.8. felling receipt number and date, if the logs delivered to (move) the person acquired it logging, based on proof of felling;
8.9. the cargo loading and unloading, as well as the provision of the service address;
8.10. the cargo carrier name (natural person: name, surname and personal code), the legal address (physical person-resident declared), fiscal code, trans-national registration number portlīdzekļ and TRANS portlīdzekļ driver name (transport by rail — wagon number);
8.11. the nature of the transaction in accordance with the provisions of paragraph 5;
8.12. the lumber delivered or service provided is name, the quantity (volume) and unit of measure. If, after valuation, the place of receipt of timber adopted the quantity differs from the packing slip-invoice, accepted the quantity of timber packing slip-invoice notes immediately after the assessment;
8.13. the wood name, quantity (amount), unit of measure and the value if the timber transfer to another legal or natural person or move (even when not changing in the timber owner);
8.14. the lumber delivered or service price (unit value, net of value added tax). If, after valuation, the place of receipt of timber adopted price differs from the leash draws-on the invoice, packing slip in the timber price-invoice indicates immediately after the assessment;
8.15. digging a receipt number, date, place of origin of wood (holding the wood, block, nogabal), the nature and quantity of wood, forest proprietors, digging rights granting and receiving identification data, if granted the right of digging;

8.16. the appropriate discounts, if they are not deducted from the value of one unit;
8.17. the value added tax rate, if presented in the value added tax bill;
8.18. the calculated value added tax amount, if presented in the value added tax bill;
8.19. the total amount of the transaction without value added tax, if the timber supplier or service provider and beneficiary of the timber or the recipient of services is of value added tax-taxable persons. If, after valuation, the place of receipt of timber adopted in quantity and price, the total amount of the transaction is specified on the packing slip-invoice notes immediately after the assessment;
8.20. the total amount of transactions with a value added tax, if the timber supplier or service provider is of value added tax-taxable person but the lumber or the recipient is of value added tax-taxable person. If, after valuation, the receiving location is specified in the agreed quantity and price of wood, the total amount of the transaction (value added tax)-Bill of lading indicates immediately after the assessment;
8.21. If the delivery of the timber or the service rendered is applied to the value added tax rate of 0 percent or if the budget for payment of the tax is responsible timber or recipient of services, — the reference to the law "on value added tax" article under which the tax is applied, if the present value added tax invoice;
8.22. reference to the law "on value added tax" 13.2 article under which the timber supply or the provision of services apply to the law "on value added tax" proposed special provisions, if presented in the value added tax bill;
8.23. If payment of the value added tax is the responsibility of the authorized person, the persons authorised under the value added tax-taxable person's registration number with the State revenue service value added tax register of taxable persons, name (natural person: name, surname and personal code) and address (physical person-resident declared) if present value added tax invoice;
8.24. on the issue of timber or of services responsible for the identification and signature of the person, the date (month name, the article name, date, digits);
8.25. timber carrier TRANS portlīdzekļ supervisor's name and signature, cargo loading and unloading time and date (month name, the article name, date, digits);
8.26. the person responsible for receiving the wood's name and signature, date (month name, article name, date, digits);
8.27. other business partners required additional information.
9. Wood supply or service transactions whose value excluding value added tax is less than 100, the packing slip-invoice may not specify this rule, and 8.23 8.21.8.22.. properties listed below.
IV. State invoice design 10. Invoice-Bill presented in four copies.
11. Slip-invoice copies are distributed as follows: 11.1. first instance — lumber or the recipient of the service;
11.2. the second instance — wood vendor, service provider, or the transferor of the timber truck;
11.3. the third copy — timber carrier;
11.4. the fourth copy — timber supplier (vendor) or a service provider.
12. If the timber is not used for the carriage of transport company, the third-a copy of the packing slip invoice remains State Invoice Designer.
13. On timber supply, transfer, or transfer invoice-invoice presented separately for each vehicle with a cargo of timber transported, regardless of the mode of transport.
14. For the supply of timber and the provision of the services presented in a separate bill-bills.
15. If the transaction is carried out continuously during a period not exceeding six months, spending mark-Bill presented on the services provided by the services of the period, indicating the amount of time for which a packing slip-invoice designed.
16. Lumber export, packing slip-invoice presented before the International Bill of lading and the design of the customs declaration, if the place of loading is not designed for International TRANS port of lading and customs declaration.
17. Wood, import invoice-invoice is presented, if the customs territory of the Republic of Latvia does not change in the international transport of timber specified in the invoice or receipt of the requested address.
18. in the Receipt-invoice presented for export and import of timber transportation services provided to domestic taxpayers (residents), regardless of whether the services provided domestically or in third countries or in third countries.
19. Slip-invoice is presented, the delivery of lumber or provide services in the Republic of Latvia to unregistered third country or third territory.
20. in the Receipt-invoice is presented in a trans portēšan services, where the cargo will begin and end in different Member States of the European Union.
21. Note-You can not design, delivering the kokmat rial (selling) in retail, if one person supplied timber volume of one cubic meter and confirm receipt of the transaction.
22. in the Receipt-invoice is presented by the national forest service, the issue of cutting.
23. All invoices-invoice 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 each State invoice copies.
24. the invoices-invoices (the cancelled State invoice form (all instances)) shall be kept for a period of five years. On the design of the mark-the invoice accompanied by the person responsible for each cancelled State invoice form copy shall be marked "void" indicates the grounds (which, when and why the reverse) and confirm it with a signature.
V. packing slip-invoice tracking 25. User shall designate the persons responsible, approves the form of accounting and storage procedures and provide the accompanying signs-invoice form strong accounting and custody laws on mandatory product deliveries-invoicing.

26. each issue of timber (reception, storage) or in the place of supply of services received and issued invoices-invoices, receipt or issue in the user approved persons register slip-invoice register, specifying at least the following: 26.1. record date and sequence number;
26.2. the packing slip-invoice counterparty;
26.3. slip-invoice date, series and number;
26.4. the nature of the transaction (in accordance with the provisions of paragraph 5);
26.5. transaction amount, exclusive of value added tax;
16.5. value added tax amount (if any);
16.6. the total amount of transactions with a value added tax.
27. If the issue of timber (reception, storage) or the place of supply of services is not the user's permanent place of business (Department), the packing slip-invoice register may be located in the user's registered address or registered in the State revenue service unit (natural person, the State revenue service declared address) responsible person. Slip-invoice register the location registry and the person responsible for the storage of designated user.
28. If the invoices-invoices are recorded by computer, the registry indicates that the rule laid down in paragraph 26 properties, as well as provides third party access to relevant information and print the registry location. The user once a month (every last working day of the month) provide registry information to the printing and bookbinding in chronological order.
29. the user shall carry out a quarterly invoice-invoicing inventory, listing the transactions used (by the rules laid down in paragraph 5 to the types of transactions), reversed and the remainder in the form of series and number.
30. the user each quarter (up to a quarter in the 15th date of the month following) shall submit to the State revenue service territorial institution (after registration) overview of received marks spend-invoice form utilization (annex 2). If the report is not submitted, the State revenue service territorial institution new State invoice forms shall not be issued.
31. to one during the quarter slip-invoice form, received by the State revenue service territorial institution to submit an additional report on the accompanying signs-invoice form. If additional review is filed, the State revenue service territorial institution new State invoice forms shall not be issued.
Vi. Monitoring and control 32. Compliance with these rules of the supervision and control of the institutions concerned shall provide appropriate regulations specific competence.
VII. Closing questions 33. Be declared unenforceable for Min three Cabinet of 12 June 2001, Regulation No 252 "Timber Bill of lading-Bill of use and procedure" (Latvian journal, 2001, 94 no; 2002, nr. 64).
34. State invoice forms, which are in circulation in accordance with the Cabinet of Ministers of 12 June 2001, regulations no 252 "Timber Bill of lading-Bill of use and procedure", is used to complete the disposal.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions by 19 March 2005.

Minister of finance Spurdziņš o.