Cabinet of Ministers Regulations No. 337 in Riga 2004 20 April (pr. No 23 § 32) the provisions on the supply of veterinary medicinal products for which the value added tax rate of five percent Issued in accordance with the law "on value added tax" paragraph 3 of article 6.2 1. veterinary medicinal products shall be established (hereinafter veterinary drug) delivery, the value added tax of five percent.
2. the rules shall not apply to veterinary supplies and veterinary services.
3. Value added tax rate of five percent shall apply: 3.1. the veterinary medicinal product on the register to the supply of veterinary medicinal products, including pre-mixes for medicated, veterinary homeopathic medicinal products and veterinary immunological products;
3.2. the veterinary medicinal product on the register of the chemical in animal care products supplies, if the care feature is the therapeutic effect;
3.3 centrally registered supplies of veterinary medicinal products (medicinal products for veterinary use, which established the European Agency for the evaluation of medicinal products, using a centralized registration procedure);
3.4. specific veterinary diagnostikum, reagent test kits and supplies;
3.5. the supply of veterinary medicinal products, in the case of veterinary medicinal products prepared in a pharmacy in accordance with the certified veterinary prescription or veterinary care the company's written request to a particular patient and the registration of veterinary medicinal products in Latvia in the registry is not required under the law of pharmacy.
4. the rules shall enter into force on 1 May 2004.
Prime Minister i. Emsis Minister of Agriculture m. Roze Editorial Note: rules shall enter into force on 1 May 2004.