Cabinet of Ministers Regulations No. 313, Riga 2004 April 15 (pr. No 22, 19) arrangements refundable value added tax in other Member States of the European Union value added tax taxable persons and third country or third territory registered with value added tax taxable persons Issued in accordance with the law "on value added tax" in the third paragraph of article 12.2 1. determines: 1.1. procedures for the other Member States of the European Union value added tax to taxable persons not registered in the enterprise register of the Republic of Latvia and the State revenue service with the value added tax to taxable persons (hereinafter referred to as the register of another Member State the taxable person) shall reimburse the value added tax (hereinafter tax) paid on goods purchased in the Republic of Latvia, the services received and for the import of goods into the economic activity in another Member State of the European Union;
1.2. the order in which the European Union is not registered in the territory of persons who have registered as of value added tax taxable persons (or substantially similar tax) in his home country, which is outside the territory of the European Union (hereinafter referred to as the Union of a person not registered), and the principle of parity's reimbursement of tax paid on the Republic of Latvia purchased goods and services received economic activity outside the Union's territory;
1.3. terms of tax rebate and tax minimum amount to be repaid;
1.4. the documents to be submitted to the State revenue service, and their submission deadlines;
1.5. application for tax rebate taxable person of another Member State or in the territory of the European Union is not a registered person (hereinafter application) sample form (annex).
2. a taxable person of another Member State or in the territory of the European Union in person not registered in the Republic of Latvia purchased goods and services received for payment of the tax pursuant to the value added tax invoices (referred to as the tax bill), which corresponds to the law "on value added tax".
3. a taxable person of another Member State for domestic imported goods for payment of the tax pursuant to the documents for the import of goods, if the goods imported into the territory of the European Union, are released for free circulation domestically.
4. Tax repaid to the State revenue service's large taxpayer Office (hereinafter referred to as the State revenue service) on the basis of the taxable person in another Member State or in the territory of the European Union, not registered or authorised persons. The application shall be completed in Latvian or English. The application indicates that the purchased goods, services or goods received, which are released for free circulation, used domestic economic activity according to the provisions in point 1.1 or 1.2. the conditions and the period specified in the application to the economic activity of the Republic of Latvia has not been performed. A person authorized to sign the application on behalf of the applicant, the signature certifies that the information provided in the application is true.
5. taxable person of another Member State of the person entitled may be a natural or legal person who, acting in accordance with the powers, which meet the requirements laid down 25 May 1987 Convention on the abolition of legalization of documents of the Member States of the European communities.
6. The European Union is not registered persons authorised person can be a natural or legal person who works: 6.1. in accordance with the issued in the country of the Publisher and the competent institution of that State according to the 1961 Hague Convention of October 5 on foreign public documents legalization requirements waiver approved mandate, if the State concerned has acceded to this Convention;
6.2. in accordance with the issuing country and the Republic of Latvia of issued by the diplomatic or consular office in the country concerned or the Ministry of Foreign Affairs of the Republic of Latvia of the Consular Department of the legalized privileges if the country has not acceded to the 1961 Hague Convention of October 5 on the legalization of foreign public documents, the abolition of requirements;
6.3. in accordance with the mandate issued by the issuing country, the Republic of Latvia, if this country has concluded bilateral or multilateral agreements on legal assistance and legal relations and the power of Attorney form provided for in the treaties.
7. Tax refunded if application period: specified in 7.1. not less than three months of the calendar year and not exceeding in any calendar year, and the application contains the amount of the tax paid on goods purchased in the Republic of Latvia, the services and the import of goods, shall not be less than 135 pounds;
7.2. is the calendar year or a period that is shorter than three months of the calendar year, and this is the last month of the calendar year, and the application contains the amount of the tax paid on goods purchased in the Republic of Latvia, the services and the import of goods, shall not be less than 20 lats.
8. If the period specified in the application is the calendar year or a period that is less than three calendar months, and this is the last month of the calendar year, the application shall be submitted within six months after the end of the taxation year — up to pēctaksācij of 1 July. If the application relates to a period of not less than three calendar months and shall not exceed in any calendar year, the application may be submitted within three months following submission of the end of this period.
9. If the application is sent by mail, on the date of submission shall be deemed the day when the application passed the mail (postmark). If the deadline is exceeded, the application will not be accepted for review and tax is reimbursed.
10. the application shall be accompanied by the following: 10.1 the tax bills paid (the original) of the Republic of Latvia purchased goods and services received, consistent with the law "on value added tax";
10.2. the national tax administration certificate (original), which is valid for 12 months from the date of issue and shall certify that the goods or services or, at the time of receipt of the goods the release for free circulation domestically: 10.2.1. a person of another Member State during the period specified in the application is registered in another Member State of the European Union as a taxable person;
10.2.2. the territory of the European Union in person not registered during the period specified in the application is registered in their country of origin as a taxable person;
10.3. documents certifying the payment of the tax;
10.4. the customs declaration (original);
10.5. If the application is lodged by the authorised representative,-the power (original), which according to the provisions in paragraph 5 or 6 of these requirements.
11. The State revenue service: 11.1. application and check the documents for compliance with these rules 4, 5, 6, 7, 8, 9 and 10 in paragraph conditions;
11.2. the verification, or has happened in the transaction, the application for which the tax refund is claimed;
11.3. ensure that taxable person of another Member State for the period indicated in the application is registered in another Member State of the European Union as a taxable person or that the European Union does not register the application specified by the person during the period are registered in their home ground as the taxable person (if necessary, contact the relevant State tax administration);
11.4. within three months of receipt of the application, shall take a decision on the tax rebate.
12. If the application and the attached documents in the specified information is not sufficient for the decision, the State revenue service has the right to request additional information from the applicant.
13. If the State revenue service has adopted a decision to refund tax (completely or partially), not later than one month after its decision, fill out an application, part VI sends a copy of the application to the applicant, the reasoned decision on tax refund, tax invoice and customs declarations, as well as the original documents proving the payment of the tax, with a reference to the fact that the tax is refunded, and transfer the application specified in part VI of the refundable tax amount specified in the application to another taxable person or of a Member State on the territory of the European Union of the person not registered or authorised person's bank account. Bank transfer costs are deducted from the refunded tax amount. If the State revenue service has adopted a reasoned decision to partially repay the tax, it shall send to the applicant, the tax bills, for which a decision has been taken not to pay back tax, without making the tag to them, and add a reasoned decision on the refusal of the tax rebate.
14. If the State revenue service has adopted a reasoned decision not to refund tax, it not later than 15 working days after the decision in writing shall notify the taxable person of another Member State or in the territory of the European Union, a non-registered person or that person's authorized person the reasons for the refusal, by adding a copy of the application, a decision on the tax rebate, tax invoice and customs declarations, as well as the original documents proving the payment of the tax.
15. Tax not refunded:

15.1. If these provisions are not complied with 4, 5, 6, 7, 8, 9 and 10 in paragraph conditions, documents are not formatted properly or tax invoice do not comply with the law "on value added tax";
15.2. If this rule 11.2. inspection referred to in subparagraph have not confirmed that the transaction has occurred;
15.3. the unused real estate acquisition and for services received, related to real estate construction, reconstruction, renovation, restoration or repair;
15.4. about the personal use of the purchased goods and services received (such as car rental, maintenance, repair, passenger car for fuel, lubricants and spare parts acquisition, recreation, catering (restaurants), health and entertainment expenses);
15.5. the tourist (travel) firms and agencies, if they act in accordance with the law "on value added tax" article 13.
16. If this rule 15.4. passenger car referred to the use of the territory of the Republic of Latvia is fully or partially related to the taxable person of another Member State in the economic activities in another Member State of the European Union or the European Union of the person not registered economic activity in their country of origin, a tax on the car's operation, purchased goods and services received (rent, maintenance, repairs, as well as fuel, lubricants and spare parts purchase) fully or partially reimbursed under the car for use in conjunction with economic activities When the application is added to the documents that justify the use of the car (such as a road, route description Latvian or English).
17. If a taxable person of another Member State or in the territory of the European Union is not a registered party that received the State revenue service justify the decision not to pay back tax, based on the fact that these provisions have not been complied with 4, 5, 6, 7, 8, 9 and 10 in paragraph conditions within one month of receipt of the decision, resubmit the correct documents, the State revenue service within one month of receipt of the relevant documents adopted a decision on the tax rebate.
18. If documents in accordance with the provisions of paragraph 17 shall be submitted again, person or of another Member State in the territory of the European Union in person, not registered or authorised person shall forward to the State revenue service acquisition, or in addition to the specified documents submitted together with the tax invoice and customs declarations, the original documents attesting to the payment of taxes, and cover letter, indicating the State revenue service, date of receipt of the decision and listed the Resend documents. If documents are submitted again, not binding this provision, paragraph 8 deadline.
19. a taxable person of another Member State or in the territory of the European Union in person, not registered or authorised person within three years released tax remitted in error to the person's bank account.
20. If a taxable person of another Member State or in the territory of the European Union in person, not registered or authorized person is wrongfully submitted an application for the refund (the transactions took place), the State revenue service may refuse these persons to another application the underlying tax refund requested two years since the submission of the said application.
21. Information on the arrangements for the refund of tax in the country concerned provides the Ministry of Foreign Affairs at the request of the State revenue service.
22. If a taxable person of another Member State or in the territory of the European Union in person not registered in 2003, and during the period from January 1, 2004-2004-30 April in the Republic of Latvia has purchased the goods or services received, these individuals tax refunded, applying in the territory of the European Union for not registered for tax rebate procedures.
23. the procedure laid down in the rules applicable to tax paid on goods purchased in the Republic of Latvia, the services and the import of goods, from 1 May 2004.
24. provisions shall enter into force on 1 May 2004.
Informative reference to European Union directives, the regulations include provisions resulting from: 1) of the Council of 6 December 1979 on the eighth Directive 79/1072/EEC on the harmonization of the laws of the Member States relating to turnover taxes — arrangements for the refund of value added tax to taxable persons not established in the territory of the country;
2) Council of 17 November 1986 on the thirteenth directive 86/560/EEC on the harmonization of the laws of the Member States relating to turnover taxes — arrangements for the refund of value added tax to taxable persons not established in Community territory.
Prime Minister i. Emsis Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 1 May 2004.