Law "on Value Added Tax" For The Application Of The Rules

Original Language Title: Likuma "Par pievienotās vērtības nodokli" normu piemērošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/88014

 
Cabinet of Ministers Regulations No. 427 of 2004 in Riga on April 22 (Mon. No 24, 66) the law "On value added tax" for the application of rules Issued in accordance with the law "on value added tax" article 12 1.2 and article 36 1. determines the law "on value added tax" (hereinafter the law) of 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 (self-produced) the goods shall be assigned to their employees free of charge, 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 registry (companies).
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 by company 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. the external market price (the price at which another taxable person under the same conditions on the analogue goods or provides analog services);
6.3. using the Add method of the cost (calculated and produced the goods supplied or the 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, business assessment, with the opinion of the Commission.
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 discounts (Skonto, bonus and rebates), the market value of the goods determined discount.
9. On exchange transactions in accordance with article 1 of the law of 14 counts also the exchange of the goods or services in transactions carried out by taxable persons in accordance with written agreements concluded, providing for partial payment in cash.
10. 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 or structure, or part of lease or otherwise use up to the end of construction work or if not more than a year after commissioning it rented, leased or used for other purposes.
11. Article 1 of the law of 16 "c" terms referred to in the "renovation", "reconstruction" and "restoration" are used within the meaning of the General provisions.
12. the law on the real property shall not be deemed to railway rolling stock (wagons, locomotives and tanks).
13. Article 1 of the law referred to in paragraph 19, the term "agricultural processing company" does not apply to catering companies (companies) (including canteens, cafes, restaurants), as well as trading companies (companies) that do not follow the processing of agricultural products.
14. 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.
15. Road motor vehicle, vessel or any other vessel and aircraft regarded as new, even if both article 1 of the law on the conditions referred to in paragraph 31.
16. If not met both article 1 of the law on the conditions referred to in paragraph 31, a land motor vehicle, vessel or any other vessel and the aircraft is not considered for the new vehicle.
17. in applying article 2 of the law the second part, on taxable transactions are to be considered as well, by the self-employed.
18. The application of 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 carried out promotional activities (including tasting).
19. the taxable transactions are not regarded as payment for that 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 (such as for the above limit of fuel consumed, over limit phone calls).
20. the rules do not apply to: 20.1. contractual penalties;
20.2. grants and subsidies from the State budget and local budgets, State or municipal authorities granted the Executive function;
20.3. investment capital;
20.4. the amounts that are received in accordance with the assignment of the claim;
20.5. interest income on deposits with credit institutions (including bank account balances and deposit);
20.6. the amounts (interest income) of debt securities (including bonds, promissory notes);
20.7. this rule 20.5 and 20.6. the provisions referred to are not applicable if the interest income received by credit institutions;
12.9. dividends;
20.9. revenue from currency fluctuations and currency purchase and sale;
20.10. Securities and shares certificates;
20.11. telecommunications services provider for mutual settlements with other communications operators;
20.12. Republic of Latvia registered religious organizations provide religious services and rituals;
20.13. charitable purposes without remuneration votes (dāvinātaj) goods and services rendered;
20.14. other costs appear and minimum supply free of charge a copy of the Latvian National Library in accordance with the other costs Appear and free delivery of copies of statutory law.
21. in applying article 2 of the law the second part, on the subject of the transaction shall be deemed the import of goods that are not made in economic activities.
22. 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 is directly linked to the price of goods or services, including this transaction value, i.e. the value of transactions may not be reduced on State and local government grants (subsidies). This rule is not applicable to budget institutions.
23. This provision 22, paragraph order does not extend to the mērķdotācij public passenger transport and the granting of domestic carriers mērķsubsīdij disabled and politically repressed persons.
24. 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.
25. in applying article 2 of the law the seventh part, lending and money lending and control service is a value of credit interest and fees of credit value.
26. in applying article 2 of the law the seventh part, with trade in means of payment (the buying and selling of currencies) the associated service value is the difference between the purchase and the sale price.
27. 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.
28. Article 2 of the law on the fifteenth, part of the Cabinet in the applicable mediation services provided Lombardi.
29. 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.
30. 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.
31. in applying article 2 of the law, twenty-second, on the budgetary authority to the national executive functions considered as State and local government institutions, which is not the economic activity.

32. 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.
33. to article 3 of the law and in the first paragraph of article 26 of the persons referred to in the first subparagraph shall be 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, 20.6. registration number and registered office (natural person: name, surname, personal code, and the declared place of residence);
33.2. information about officials who have authority to sign (the person concerned given name, surname, personal code, and the declared place of residence);
33.3. information about the person's materiāltehniskaj and financial capabilities to carry out the declared business, giving details of: businesses, 33.3.1. departments, partners;
33.3.2. value added tax-taxable supplies of goods and services total value during the previous 12 months;
33.3.3. planned turnover tax year;
33.3.4. registered share capital;
33.3.5. owned and leased assets (composition, value);
33.3.6. working capital and composition, including the production of raw materials and stocks;
33.3.7. settlement of accounts with credit institutions.
34. A Person having the authority to sign, the rules referred to in paragraph 33 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.
35. in applying article 3 of the law of the first paragraph of point 5 "a" section, the Union authorized a non-registered person of the Republic of Latvia, the person who performs domestic taxable transactions in its own name, recorded in the State revenue service as the taxable person, in accordance with article 3 of the law on the third. That person can use the law of the fifth subparagraph of article 3 in the rights granted.
36. in applying article 3 of the law of the first paragraph of point 5 "b" section, if the person entitled domestic taxable transactions carried out on the territory of the European Union on behalf of a non-registered person, it shall record this in the territory of the European Union the unregistered person in the State revenue service as the taxable person, in accordance with article 3 of the law of tenth.
37. 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 receipt of the registered party in the register of taxable persons or taken a decision on refusal of registration.
38. If a decision on refusal of registration, the State revenue service regional authority within five working days after the decision has been communicated to the person in writing, giving the reasons for refusal.
39. The 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.
40. in applying article 3 of the law of the second part, budget institutions to be registered in the register of taxable persons, if the budget authority of 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 reached or exceed 10000 dollars.
41. the budget of the institutions that are registered in the register of taxable persons may seek to exclude them from the taxable person, if it is made to register 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.
42. 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, reaches or exceeds 10000 dollars.
43. Article 3 of the law referred to in the third subparagraph, the term "party to a contract or agreement related group" refers to a limited partnership, partnership or group of persons acting on the basis of the principle of partnership activities. This means that the parties have concluded an agreement that provides for joint economic activities (for example, rent a room together, technological equipment, technique).
44. 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.
45. If a 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.
46. 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.
47. in applying 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.
48. in applying article 4 of the law the second part, if electricity is delivered to the person whose economic activity is electricity purchasing with the purpose of their further sale of electricity is determined by the place where the person carries out economic activity, or by the person's legal address.
49. The application of this rule 48, if electricity is delivered to the person whose economic activity is electricity for resale of electricity shall be deemed to be the place where the electricity is consumed.
50. The application of 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.
51. Article 4 of the law of the fourth part (3) also apply to the processing services.
52. If the service begins and ends in the third country or third territory, its location is not domestic.
53. On the 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.
54. The place of supply of the service is domestic, where the transport of the goods begins and ends, domestically, whether or not such services receives a taxable or non-taxable person.
55. If a car or railway carriage of goods are designed more for bills of lading, tax on each part of the applicable transport as a separate service in accordance with these rules.
56. Article 4 of law seventh part (3) applied also to arbitration.
57. 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.
58. 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 the staff, the service determines the law in General.
59. The application of article 4 of the law the seventh paragraph, the service is the service provider's registered office, if the services mentioned in this paragraph are provided to a taxable person or non-taxable person in another Member State are not taxable persons who do not carry out economic activity.
60. in applying article 4 of law seventh part 7, the service: 60.1. hiring real estate shall be determined in accordance with article 4 of the law of the fifth;
60.2. hiring of vehicles, shall be determined in accordance with article 4 of the law on the third.
61. 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.
62. The application of article 5 of the law on the first part of the passenger transport service for the 18 percent rate of duty if a passenger gets in and gets out domestically.
63. in applying article 5 of the law, the first paragraph, the service shall apply tax 18% interest rate, if the vehicle is loaded and unloaded domestically.
64. 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.

65. Article 6 of the law, the first subparagraph of paragraph 4 is also applicable 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.
66. 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.
67. Article 6 of the law, the first subparagraph of paragraph 4 is also applicable: 67.1. sports training provided by the school and sports services, sports school students;
67.2. the membership fee of the stay of children recreation and sports camps;
67.3. fees for specially organised training sessions for children up to 18 years of age (for example, fees for swimming training).
68. The fee for the training classes for adults (such as swimming, gymnastics) taxable in accordance with the procedure prescribed by law.
69. 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.
70. 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.
71. 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, bibliographic, information (including internet access) and other similar services.
72. Article 6 of the law, the first subparagraph of paragraph 8, the term "cultural institutions events" does not apply to the cultural area lease, trade shows, fairs and similar events, as well as the catering and other services.
73. 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.
74. Article 6 of the law, the first paragraph of paragraph 11 is not applicable: 74.1. Lotteries (lottery) and the organisation of gambling related services not casinos and gaming halls (such as catering services or delivery of goods);
74.2. slot machine purchase, repair and similar services;
46.2. services related to children's slot machine purchase, maintenance, and use.
75. undertakings (companies) who have the right to deal with the Casino and gaming and Lotteries of medicines (the lottery), the organisation of gambling, tax levy WINS, lottery tickets, fees for entrance to the Casino and gaming halls, power play and betting the rate value.
76. 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.
77. If the law of article 6, first paragraph, 1., 2., 3., 4., 5., 8. the authorities referred to in paragraph 1 or the economic activities of the Organisation (including leased premises, provides catering services for a fee, copies of the documents, the customer engaged in the delivery of goods), these transactions are subject to tax in accordance with the procedure prescribed by law.
78. Article 6 of the law, the first subparagraph of paragraph 13 applied also to insurance policy dealer services, where, under the supervision of insurance undertakings and their act is concluded a cooperation agreement with the insurer or insurance intermediary.
79. 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.
80. Article 6 of the law, the first subparagraph of paragraph 14 of the "b" section in the tax exemption also applicable residential home (residential) included in the contract for the management of the monthly payments on the population: 80.1. the House internal water and sewer system maintenance and technical service;
80.2. the internal heating and domestic hot water heat system maintenance and technical service;
49.9. power supply system maintenance;
80.4. the waste managed maintenance;
80.5. ventilation shafts and chimney cleaning;
50.1. home gas internal system maintenance and maintenance.
81. 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).
82. Article 6 of the law, the first subparagraph of paragraph 14 is not applicable to artists workshops and residential space maintenance and management services.
83. 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.
84. 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).
85. the services of CIS-parauggrāmatiņ approval signatures, which are carried out on behalf of the bank, exempted from tax.
86. Article 6 of the law in the first part of paragraph 17, point "b" applied also to mail billing system for services provided by the nonprofit organization public joint stock company "Latvijas Pasts".
87. Article 6 of the law in the first part of paragraph 17 of the "c" section in the tax exemption not applicable: 87.1. banknotes and securities, if they have historical and Numismatic interest value and they buy collectibles;
87.2. precious metal coins, if: 87.2.1. they do not use them in the settlement, or the 87.2.2. is a historical and Numismatic interest value and they buy collectibles, or 87.2.3. they sold at a price that does not match their face value (for example, commemorative coins), or 87.2.4. in accordance with article 13.3 of the law are not considered investment gold.
88. Law 6 of the first paragraph of article 17, point "c" shall also apply to services related to payment/billing card issuing and servicing.
89. 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 modifying the system, development, ATM machines, repair).
90. Article 6 of the law, the first subparagraph of paragraph 17 "d" in 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.
91. 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.
92. Law 6 of the first paragraph of article 17 is not applicable to: 57.2. letting of safes and collection services;
92.2. securities market research, investment and capital market research, interbank settlement credit research and market research services.
93. 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.
94. 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.
95. in applying article 6 of the law, the first subparagraph of 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), areas for camping, parking lots and athletic fields.
96. Article 6 of the law, the first subparagraph of paragraph 23 apply also to real estate (including apartments, artist workshops and non-residential premises).
97. in applying article 6 of the law, the first paragraph of paragraph 27, the duty shall be the students ' movement part of the service, which is financed from the municipal budget.

98. Law 6 of the first paragraph of article 27, paragraph the term "specially licensed carriers" under the applicable law "on local governments" in article 15. These carriers must be received from the municipal licence for the right to carry passengers.
99. in applying article 6.2 of the Act, if the goods are shipped as a kit, for each of those goods in accordance with the statutory tax rate.
100. in applying the law in article 6.2, the five percent tax rate applicable to the magazine CD format for attachments that 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.
101. Tax rate of five percent 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).
102. five interest rate does 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% tax rate (also on the minibar, pay tv channels and the use of telecommunications services).
103. in applying 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.
104. 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 or shipper of goods.
105. in applying article 7 of the law in the first part of paragraph 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% rate of duty, applicable to the whole of the value of transport services to the international transport waybill designated endpoint (the beneficiary).
106. 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, the tax rate of 0% may 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.
107. 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.
108. in the case of export tax 0% rate applicable to the entire value cargo from the place of loading in 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.
109. in the case of a transit tax 0% rate applies to all freight value between 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.
110. the tax rate applicable to the 0% 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 consignor and consignee, including when in 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.
111. If the transit freight is a change of means of transport or transhipment of goods, the tax rate of 0% may be applied only if these actions are to be carried out under customs control (for example, customs warehouse).
112.0% rate of taxation 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, third countries or territories and has 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 territory of the Republic of Latvia).
113. in applying the provisions of paragraph 107, 0% rate of duty applied to the transit of freight international cargo transport confirmed 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 offices approved documents or copies thereof (including internal lading transit traffic, Customs transit declaration) that specifies the identification data of the vehicle transit cargo commodity code and its quantity, showing a change of cargo carrier of the Republic of Latvia in the customs territory.
114. Section 7 of the first paragraph of article 4 also supplies the administrative documents (including books, to the TIR international transport licences and certificates of origin of goods), the Republic of Latvia in accordance with the international treaties concluded by the use in international freight transport by road.
115. 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: 115.1. agreements concluded with third countries or third territories registered persons;
115.2. the International Bill of lading.
115.3. the product specifications;
115.4. documents certifying payment for export of goods.
116. To certify export of goods or the duty rate of 0%, in each case without this provision, paragraph 115 documents can use other documents, which clearly and unequivocally demonstrate that the goods have left the territory of the European Union or a tax rate of 0% is applied.
117. the export of the supporting documents, 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.
118. in applying article 8 of the law of the first and the second part, the consideration for the goods or services in advance, the tax bill the tax payable is specified in the budget during the tax period, when it received the advance.
119. 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.
120. Article 8 of the law, the second part of the applicable building services at the moment, when you signed the transfer and adoption of the Act on the execution of works or the advance is received for the purchase of materials or other needs associated with building services.
121. in applying article 8 of the law of the first and the second part, call prepaid 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.
122. the provisions specified in paragraph 121 of the tax payment arrangements apply only to realized the gift cards, which the taxable person exercises on their own behalf, without the use of mediation services.
123. 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 fixed assets are transferred to the company (the company), the taxable supply in accordance with the procedure prescribed by law.
124. in applying article 8 of the law, the first paragraph, for the delivery of the goods shall be deemed to be the moment 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 moment when you start to transport goods.

125. 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 further production, tax invoice is drawn.
126. in applying article 8 of the law third, farms — taxable persons — permanent records of the origin of goods produced by themselves and at the end of the tax period statement tax bill, tax calculation, and reflects the tax declaration. The use of own produced products on the production process to ensure the farm (for example, the use of own produced feed) is not considered personal.
127. 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.
128. 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 purposes tax bill statement at the time of payment.
129. in applying article 8 of the law the fifth subparagraph, if the company (the company) — taxable persons — property after the decision of the Court, administrator or liquidator sold the bailiff, it discharges the tax bill the company (the company).
130. 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 until the entry into force of the rightful heir to the inheritance law.
131. 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.
132. in applying article 8 of the law of 5.1 and sixth, taxable person when purchasing goods or services from another taxable person, has the right to request a tax invoice for taxable transactions.
133. in applying 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.
134. 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.
135. 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.
136. 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, of which first receives the goods, the buyer (recipient), but the second copy is kept by the vendor (service provider). Justification the document item vendor (service provider) statement by purchaser (recipient).
137. 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.
138. The 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 do? you Abt? ru.
139. in applying the law in article 10, first paragraph, point 1, for taxable persons for VAT 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.
140. in applying the law, article 10, first paragraph, point 1 as input tax deductible and tax on the tax invoice the goods and services for which payment was made in advance.
141. in applying the law in article 10, first paragraph, point 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 activity.
142. 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.
143. in applying the law in article 10, first paragraph, point 1, for this rule 20.3. investments referred to in the capital, carried to fixed assets (including real estate), to be deducted pretax adjustment in accordance with the provisions of paragraph 146 and 172.
144. The application of the law in article 10, first paragraph, point 1 as input tax is not deductible tax on purchased goods and services received, of transactions connected with the State executive functions, or to provide such activities, which are outside the scope of the law.
145. 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.
146. If 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: 146.1. If the asset for use in non-taxable transactions;
146.2. If contribution made pecuniary earlier than one year after the acquisition of fixed assets;
If the fixed asset invested 146.3. exempt person's share capital.
147. in applying the law in article 10, first paragraph, point 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 transport services, fuel and telecommunications services).
148. in applying the law in article 10, first paragraph, point 2, if the tax paid in the budget in the same tax period, but imported goods to another during the tax period, the tax paid shall be deducted as input tax in the period in which the tax has been paid and the goods released for free circulation.
149. in applying the law in article 10, first paragraph, point 2, if the tax on imported goods paid in advance, the tax paid in advance the amount can be deducted as input tax in the tax return of the tax period, when the advance payment was made.
150. 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 of goods performed by a third party (for example, 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.
151. 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.

152. 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.
153. in the case of imported goods, the tax law of both article 10 of the documents referred to in the third subparagraph.
154. Article 10 of the law of the provisions of the fourth subparagraph do not apply to the power cable lines, district heating, siltummaģistrāl, siltumkamer, railway tracks and gas pipelines.
155. The application of the law article 10 (1) of the fourth subparagraph, the taxable person has deducted the input VAT on the purchase of 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 taxable and non-taxable proportion of transactions.
156. In application of 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 value added tax-taxable person, regardless of the location of the immovable property.
157. 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.
158. In application of 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.
159. If a taxable person carries out leasing transactions with real estate, law article 10 quarter applicable follows: 159.1. 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;
159.2. you purchased does not apply to the transfer of the real property 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 161 shall 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;
in the reconstructed 159.3. built, renovated or restored transfer of the immovable property 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 161 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.
160. 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.
161. 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: 161.1. (including the purchaser of the immovable property);
161.2. passed the property of the lessee upon expiry of the leasing contract (including the leasing of workers);
invested in fixed capital; 161.3.
161.4. fully died or been destroyed due to natural disasters or otherwise against a person's will.
162. in applying article 10 of Act IV, part 4, if the taxable person is registered in the State revenue service more immovable properties on a pretax adjustment to be made for each property individually.
163. Article 10 of the law applying the fourth part: 163.1. 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;
163.2. pretax is deducted pretax, which the taxable person is a real atskaitījus, noting that the use of real property taxable and non taxable proportion of transactions at the time of registration in the State revenue service;
163.3. 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.
164. 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.
165. 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.
166. If the taxable person the reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with these rules and the same 155 year continues 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.
167. where the taxable person is the reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with the provisions of paragraph 156 and the next 10 tax years, this new real estate 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.
168. 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.
169. in paragraph 168 of the rules of procedure be extended to use the reconstruction of real estate, which demolished 10 years after commissioning.
170. In application of article 10 of the law of the fourth paragraph of point 6, taxable person, of which 10 years of real estate acquisition or acceptance into selling real estate: 170.1. terminate the input tax adjustment for real estate sold part of the tax year in which you made the purchase agreement;
170.2. reimburse the State budget for the input VAT deducted sales real estate share, calculated in accordance with article 10 of the law of the fourth paragraph of point 6;
170.3. continue to make pretax adjustment for the remaining part of the real property under the real property taxable and non-taxable proportion of transactions.
171. If natural disasters or otherwise forcibly 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 adjustment of input tax on the portion 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.

172. a taxable person who invested in real estate or part of another person's share capital as financial investment: 172.1. terminate the adjustment of input tax the real property (or part of it) with the tax year in which you made the contribution agreement;
172.2. reimburse the State budget in part of the input tax deduction, calculated in accordance with article 10 of the law of the fourth paragraph of point 6.
173. The provision referred to in rules 172.2. 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 merged company must re-register this real estate and further adjustment of input tax.
174. when reorganisation resulted in the company being divided or separated part of it and merged (separated) is transferred to the company in real estate, the reorganized company to be repaid to 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 merged company must re-register this real estate and further adjustment of input tax.
175.174. these provisions the renewal referred to in paragraph 1, must be recorded in the amount of input tax deducted for each unfinished construction object separately and merged (separate) the company should continue to list these amounts to the moment when this object will be placed in service and will be registered 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 law.
176. If the reorganisation results in a merged company are transferred to several real estate, reorganizējam company must draw up a list of such real estate, including this provision in the list, 179.178.180. referred to and scores.
177.176. 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 this real estate, take note of the following list of approved indicators and the real estate register in the State revenue service territorial authorities, which will register the newly created company.
178. the Reorganizējam company as a result of reorganization passes a merged company real estate, registered in the State revenue service, this provision in the list referred to in paragraph 176 of dialing requirements specifies the following information: 178.1. the total amount of duty (Nkop) specified in the tax bills for real estate acquisition, construction, reconstruction, renovation or restoration;
178.2. 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;
the amount of the input tax 178.3. (Children), paid back the budget, making the adjustment period input tax from 1998 to 2002;
178.4. actually deducted from the budget, the amount of the input tax (Nfak), which is calculated using the following formula: Nfak. = Natsk, where Natsk – Children. — from the budget in the amount of the input tax deducted;
Children. — the total amount of the input tax paid back the budget.
179. 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).
180. the pretax adjustment for each taxation year after the renewal of real estate is as follows: 180.1. the calculation actually deducted the input 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;
180.2. calculate the deductible input VAT (Patsk.), using the following formula: Patsk. = X p/n where Nkop. Nkop. — the total tax amount;
n — number of years for which the input tax adjustment is made;
p — the use of real property taxable and non taxable proportion of transactions in the relevant tax year;
180.3. estimates the difference S that taxable person paid into the budget or the budget gets back calculation using the following formula: S = Patsk-Pfak. Pfak., which is actually part of the input tax deduction;
Patsk., pretax.
181. If the merged company 30 days without registering with the State revenue service as a value added tax-taxable person or is not pārreģistrējus in real estate property according to this provision, 175.174, 176, 177, 178, 179..., and paragraph 180, reorganizējam the company should reimburse the State budget pretax deduction of those immovable property that the reorganization case passed to a newly created entity.
182. 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.
183. 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 182, 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.
184. 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 shall not be included in the value of the imported goods and the value of the services for which the taxable person has paid tax as recipients of services.
185. where the taxable person in State and local 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.
186. in paragraph 185 of the rules of procedure does not extend to the mērķdotācij public transport features and domestic carriers mērķsubsīdij disabled and politically repressed persons.
187. In application of article 10 of the law of the ninth part, taxable person — the institution carrying out the budget of State or local government executive functions, you can deduct as input tax on the goods and services that are used in taxable transactions, if this individual records for goods and services.
188. If a 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.
189. in applying the law in article 11.1 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.
190. in applying 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.
191. In application of article 11 of the law in the first part of the taxable person, the tax period in which has supplied new vehicles in other Member States of the non-taxable person shall submit a value added tax return for the tax period, adds tax invoice copies, certifying the deliveries.

192. in applying the law, article 11 of the sixth, a taxable person who has carried out during the year both taxable and non-taxable transactions, before lodging the Declaration, the conversion ratio of transactions (according to article 10 of the law, the 10th and ninth for eleventh) for the year as a whole, as well as, if necessary, adjust the amount of the input tax deductible and paid tax in the budget until May 1 of the year of pēctaksācij.
193. in applying the law, article 11 of the eighth quarterly report, for the supply of goods on the territory of the European Union do not lie: 193.1. another Member State, the taxable person supplied the goods installed or assembled;
193.2. another Member State the non-taxable person supplied the new vehicles.
194. 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 repayment back).
195. If a taxable person also carries out transactions with timber, then the translation of the proportion of transactions for the year as a whole, the value of transactions with timber include taxable transactions and the total value of transactions.
196. when entering 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.
197. In application of article 12 of the law, the first paragraph, the electricity supplier tax on electricity supplied to the consumer that received electricity billing document extract itself, pay the tax period, when the remuneration received from the consumer.
198. 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.
199. 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), submitted by the State revenue service within the tax period, when the tax is paid.
200. 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 for making payments to the extent of not more than 18% of these taxation the taxable transactions carried out months of common values (taking into account of these tax periods if the refunded tax amount). The remaining amount of the excess tax refunded from the State budget in full according to the year of tax declaration.
201. 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.
202. Article 12 of the law of the twelve parts of paragraph 4 also apply redirection to the excess tax, duty, taxes or other obligatory payments or to cover the debt.
203. in paragraph 200 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 tax amount, which the taxable person as input is atskaitījus on: 203.1. the acquired, built, renovated or reconstructed, renovated real estate;
203.2. assets acquired;
203.3. purchased goods for hire purchase (leasing) transactions;
203.4. purchased goods and services received in transactions with timber;
203.5. 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.
204. In application of article 13 of the law third, agency service of the same value in the tax deductible rate of 18%. If the Agency provides other traveler services (including transport, hotels, catering services), applicable law in General.
205. 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).
206. Article 13.1 of the Act the first part does not apply to farm the wild ones gathered cast products (such as berries, plants, mushrooms).
207. 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", railway receipt form and the applicable tax law in General.
208. 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.
209. Article 14 of the law the sixth subparagraph shall also apply where the taxable person sells property administrator or liquidator.
210. Article 14 of the law on the seventh and eighth also apply where the taxable persons associating with contract or agreement related groups or if such groups are broken down.
211. the law in article 18, first paragraph, second and third referred to the supply and acquisition of goods within the European Union is considered the taxable goods transfer from one person's Enterprise Branch (Department of) the other branch (Department).
212. Article 18 of the law, the second referred to acquisitions of goods are not considered taxable person of another Member State of consignment of the goods to the Republic of Latvia for a period which may not exceed 24 months.
213. Article 18 of the law on the third point mentioned in the supply of goods shall not be considered taxable persons in the consignment of goods to another Member State of the European Union for a period which may not exceed 24 months. The taxable person must provide a detailed accounting of such goods to the tax authorities can track the movement of goods.
214. The application of article 19 of the law, the first paragraph, where a taxable person of goods dispatched or transported to another Member State of the European Union Member State of another taxable person, the place of the supply of goods on the territory of the European Union is the Member State of the European Union, which ends on the transport of goods or dispatch.
215. in applying article 19 of the law the second part, if the taxable person sends or transport goods to another Member State for non-taxable persons, the place of the supply of goods is domestic.
216. in applying article 19 of the law of the third part, the place of the supply of goods is another European Union Member State where the taxable person supplying goods and its assembled or installed in other Member State of the European Union.
217. in applying article 19 of the law of the fourth part, purchased the new vehicle is domestic, if taxable or non-taxable person acquires a new transportlīdzekliun: 217.1. land register motor vehicle road traffic safety Directorate;
217.2. ship or other vessel registered in Latvian register of Ships or the road safety Directorate;
217.3. aircraft registered by the Ministry of transport, the Civil Aviation Administration.
218. 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.
219. In application of article 21 of the Act, if the goods are released for free circulation in the Republic of Latvia, the place of import of goods is domestic.
220. in applying 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, the transport of goods, the place of supply of a service in the territory of the European Union are domestic.
221. in applying 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 transport 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 for value added tax to the taxable person.
222. If article 23 of the law on these services domestically is provided in another Member State-taxable person, the place of supply of services is the Member State of the European Union, in which the recipient is registered for value added tax to the taxable person.
223. If article 23 of the law on these services domestically is provided in another Member State's non-taxable persons, the place of supply of services is domestic.
224. 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 for value added tax to the taxable person.
225. If mediation agent law article 24, second and third part of the services provided by other Member State domestic non-taxable person, the agent service is domestic.

226. in applying article 25 of the law, 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.
227. 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.
228. the law referred to in article 25 of the services is included in processing services.
229. 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.
230. 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.
231. 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.
232. 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 specify: the name of the person, 232.1. registration number and registered office (natural person: name, surname, personal identification code, date of birth and place of residence), the place of business in the Republic of Latvia;
232.2. information about officials who have authority to sign (the person concerned given name, surname, personal code, and the declared place of residence);
294.3. details of: 232.3.1. businesses, departments, business partners in the Republic of Latvia;
232.3.2. current accounts with credit institutions;
232.3.3. registered share capital;
232.3.4. owned and leased assets (composition, value);
232.3.5. working capital and composition of raw materials and also output stocks;
232.4. Article 26 of the law, second, third, fourth, fifth, sixth, seventh and eighth grounds defined by.
233. In submitting this provision mentioned in paragraph 232 of the registration application, the person presented identity document or driver's license. If the registration application shall be submitted to the authorised person, it shall also show the relevant authorisation.
234. In application of 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 232 of the report.
235. If a decision on refusal of registration, the State revenue service regional authority within five working days from the date of adoption of the decision, notify the person in writing, giving the reasons for refusal.
236. The 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.
237. in applying article 26 of law eighth, for taxable persons in another Member State that triangulation participate as a mediator, not to be registered in the register of taxable persons, if the beneficiary is a taxable person.
238. in applying article 26 of law eighth, another Member State, the 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 ownership in accordance with the agreement signed between the parties on those goods 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 to provide details of the goods received in a separate accounting records.
239. in applying the law of article 28, first paragraph, point 1, for the taxable person of another Member State registration number of another Member State with the value added tax register of taxable persons can confirm the validity of the State revenue service, in its website on the internet or website on the internet.
240. in applying the law of article 28, first paragraph, second point, where goods transport provides the consignee of the goods, the transport document can be considered to be any document certifying the transfer of the goods to the carrier of the facts.
241. 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.
242. in applying the law of article 28, first paragraph, point 1, the tax rate of 0% applicable also in the electricity and natural gas supply to the taxable person of another Member State. In this case, you do not need to transport goods.
243. for the purposes of article 28 of the law for a quarter, a 0% tax also applies to the 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.
244. 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.
245. In application of article 29 of the law the second part, the acquisition value of the goods does not include car and motorcycle registration tax.
246. Article 31 of the law the requirements of the second paragraph is not relevant to article 4 of law seventh part referred to in paragraph 12, for services received.
247. lost in the void of the Cabinet of Ministers of 14 august 2001, Regulation No 374 "law" on value added tax "rules of procedure" (Latvian journal, 2001, no. 125).
248. the rules shall enter into force on 1 May 2004.
Informative reference to European Union directive rules included provisions deriving from Council of 17 May 1977, 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 i. Emsis Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 1 May 2004.
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