Cabinet of Ministers Regulations No. 455 in Riga in 2004 (April 27. No 25 46) amendments to the Cabinet of Ministers of 25 June 2003, the Regulation No 339 "rules on mandatory product deliveries-invoicing" Issued in accordance with the law "About taxes and duties" in the first paragraph of article 28.1, 1. make the Cabinet of Ministers of 25 June 2003, the Regulation No 339 "rules on mandatory product deliveries-invoicing" (Latvian journal, 2003, 96 no) the following amendments: 1. Express 4 by the following: "4. in the Receipt-invoice can be used as a value added tax invoice If it contains all of the law "on value added tax value added tax invoice certain properties. With the supply of timber related business domestic value added tax invoice is a bill of lading-the rough invoice. ';
1.2. the deletion of paragraph 8, the words "and the packing slip-invoice alcohol";
1.3. to complement the 12.8. subparagraph after the word "device" with the words "as well as delivering or sending goods by electronic means";
1.4. to supplement the rules by 11.7., 18.10 and 18.11. this point.: "11.7. supplying (selling) or the (sending) of raw agricultural products with an inner justification document, except if the packing slip-invoice design, determine the need for sector-specific regulatory acts;
18.10. If transport of the goods to the Member States of the European Union, is designed by the International Bill of lading or other laws set the source document;
18.11. If the transport of goods between the Member States of the European Union, is designed by the International Bill of lading or other laws set justification document. ";
1.5. the express 27 the following: 27. Slip-invoices, internal source documents or other specific legislation supporting documents justifying the carriage of goods accompanying documents shall be recorded in the register receipt (issuing) a day if other laws and not otherwise specified. ";
1.6. to supplement the rules with the informative reference to European Union directives as follows: "Informative reference to European Union directive rules included provisions deriving from Council of 20 December 2001, Directive 2001/115/EC amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax."
2. the rules shall enter into force on 1 May 2004. Prime Minister i. Emsis Finance Minister o. Spurdziņš