Cabinet of Ministers Regulations No. 193 in Riga, 21 May 2002 (pr. No 21, 21) amendments to the Cabinet of Ministers of 14 august 2001 No. 374 "the provisions of the law" on value added tax "rules of order" Issued in accordance with the law "on value added tax" in article 8 the fifth paragraph of article 17 and make the Cabinet of Ministers of 14 august 2001 No. 374 "the provisions of the law" on value added tax "rules of procedure" (Latvian journal, 2001, 125 no) the following amendments: 1. provisions be supplemented by 2.1 points in this version 2.1 the application of the law: "in article 1, paragraph 3, point" b ", for the supply of a service is also considered cutting the award."
2. Supplement with 4.4 subparagraph by the following: "4.4. Specify tax invoice for goods and services paid for in advance."
3. Make the following paragraph 16: "16. Law" on value added tax "rules do not apply to: 16.1. contractual penalties;
16.2. grants and subsidies from the State budget and municipal budgets that are not assigned as consideration for taxable transactions;
16.3. the investments in capital assets;
16.4. the assignment of the claim;
16.5. interest income on deposits with credit institutions (including bank account balances and deposit);
10.3. interest income from debt securities (including bonds, promissory notes);
10.4. the stock dividend;
16.8. the proceeds from the exchange rate fluctuations and currency transaction interest rates. "
4. Supplement with 17.1, 17.2, and 17.3 points as follows: "the application of the Act 2 17.1 article fifth, if the excise taxable goods are shipped from one Excise warehouse to other Excise warehouse under the deferred payment of excise duty in accordance with the law on excise duties on alcoholic beverages", "On excise duties on manufactured tobacco" or "On" with the excise duty, value added tax on taxable supply of the goods is not to be included in the value of the deferred value of excise duty.
17.2 Act article 2 applied to the eighth, the import operations value added tax in accordance with the applicable laws and regulations governing customs charges.
17.3 applying article 2 of the law on the eighth, the taxable value of the import transactions also to be included in the value of transport services of the International Bill of lading indicated the place of loading in a different country to this note the specified endpoint (the beneficiary) in the Republic of Latvia. "
5. Supplement with 21.1 points as follows: "the application of the law of 2.21.1 article twenty-first part of taxable only the company's (the company), the value of the service provided."
6. Delete paragraph 27.
7. Make a paragraph 29 by the following: "the application of article 29 of part of the taxable person 8.3 shall submit in writing the State revenue service 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 accounting. "
8. Add to 37 after the words "which contains the" with the words "the place of loading is in another country and cargo".
9. Supplement with 37.1 points as follows: "If international freight 37.1 waybill, which is designed for this rule referred to in paragraph 37 of the transport endpoint is specified, the receive location to be considered a customs declaration of goods in the recipient's address in the Republic of Latvia."
10. Add to paragraph 38 with the third sentence by the following: "If the transport services provided without the cargo handling on the border of the Republic of Latvia, the taxable value of the transport services to be included in the part of the border of the Republic of Latvia to international transport waybill designated endpoint (the beneficiary) in the Republic of Latvia in accordance with the provisions of paragraph 17.3."
11. To supplement the rules by 42.1 points by the following: "article 4 of the law 42.1 of the seventh part of the paragraph 6 applies 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. "
12. Supplement 44, after the word "programme" with the words "internet services".
13. Express 45 as follows: "45. If the law is article 4 of the seventh part referred to in paragraph 8 of the services are provided to a natural person or legal person established in the Republic of Latvia, they are liable to the tax rate of 18 percent. If the telecommunications services in the Republic of Latvia are provided for legal persons not registered, they are liable to tax 0% interest rate. Mutual funds with foreign operators in the respective rules of law are not applicable. "
14. To make 55 as follows: "55. Article 6 of the law, the first subparagraph of paragraph 6 applies also 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."
15. Make 57 as follows: ' 57. Article 6 of the law, the first subparagraph of paragraph 8 applies sports event (including sports competitions and sports holiday) admission tickets, as well as membership fee to sporting events. "
16. To supplement the provisions of the following paragraph 72.1:72.1 of the Act 6 "the first paragraph of article 13, paragraphs also apply: 1. insurance policies 72.1 dealer services, if, in accordance with the insurance companies and the supervisory law has concluded a cooperation agreement with the insurer or insurance intermediary;
72.1 2. reinsurance services. "
17. Replace paragraph 73 a number and the words "paragraph 14" with a number and the words "14" a "point".
18. Make 74 as follows: "the law 74.6 the first paragraph of article 14, point" b "above the prescribed tax exemption also applicable residential home (residential) included in the contract for the management of the monthly payments on the population: 74.1. the House internal water and sewer system maintenance and technical service;
74.2. home internal heating and hot water heat system maintenance and technical service;
46.2. the electrical supply system maintenance;
74.4. waste managed maintenance;
46.3. the ventilation shaft and flue cleaning. "
19. Make 76. paragraph by the following: "76. Law 6 the first paragraph of article 14, paragraph" 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)."
20.78 and 79 be deleted..
21. Supplement with 79.1 points as follows: "article 6 of the law of 79.1 the first part of paragraph 17 referred to ' a ' lending and money lending and control service is a value of credit interest and fees of credit."
22. Deletion of 91.
23. the express 97. point as follows: "application of law 97.6 the first paragraph of article 27, the duty shall be the students ' movement part of the service, which is financed from the municipal budget."
24. Delete paragraph 98.
25. To complement the rules with the following version of 104.1 points: "applying the law of 104.1 article 7, first paragraph, point 2, if the product has been launched the export procedure under the Customs Act and article 76.77, 0 percent tax rate can be applied to the transport services provided, delivering the goods intended for export to the ports, where the service provider is well documented that the shipment has crossed the State border of the Republic of Latvia in the , which represents the words "export" (in red) on the international freight bill of lading and a copy of the customs declaration. "
26. To make 110. paragraph by the following: "110.0 percent tax rate for goods of 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 the removal from the customs area to the continuance of the transit transport) that contain the cargo loading or unloading place abroad and a Customs cargo into the mark in the territory of the Republic of Latvia or its removal from the territory of the Republic of Latvia."
27. To supplement the provisions under paragraph 118.1 as follows: "The provisions of paragraph 118.1 118 contains a tax payment arrangements apply only to realized the gift cards, which the taxable person exercise in his own name, without using the mediation services."
28.132.133. Be removed and point.
29. Replace paragraph 134, the words "the calculated tax amount" with the words "taxable amount of the transactions carried out".
30. To supplement the provisions and paragraph 139.2 139.1 as follows:

"applying the law of 139.1 article 10, first paragraph, point 1, of this provision 16.3. the property referred to investments made in fixed assets (including real estate), to be deducted pretax adjustment under this provision and 152 139.2.
If the taxable person 139.2 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: 1. If 139.2 asset intended for use in non-taxable transactions;
2. where the financial contribution 139.2 is made earlier than one year after the fixed asset acquisition. "
31. Supplement 141. point with the third sentence by the following: "beneficiary deduct input tax period when it is completed the customs procedure" release for free circulation. '
32. To supplement the provisions of the following paragraph 141.1: "applying the law of 141.1 article 10 paragraph 2 of the first paragraph, and also paid the deductible input tax amount on goods taxable person in respect of the Republic of Latvia of its taxable transactions under the customs procedure" temporary admission "and which, in accordance with customs law is suitable for partial exemption from customs payments."
33. Make 145. paragraph by the following: "the application of the law of 10 145.. the second part of the article to identify the documents and payment of the tax bill, the taxable person the payment document shall indicate the tax invoice number and date. That document is also used for identification of the taxable person's postings that clearly and unambiguously declare tax invoice pay. "
34.148.149., express 150 and 151, paragraphs by the following: "the application of law 148. Article 10 paragraph 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. Making real estate construction, reconstruction, renovation or restoration, input the tax period report, which received items and tax invoice or the invoice for tax paid on services received. Deductible input tax shall be determined pursuant to the anticipated use of the immovable property taxable and non-taxable proportion of transactions.
149. in applying 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 territorial institution in which it is registered as a value added tax-taxable person, regardless of the location of the immovable property.
150. The 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.
151. In application of article 10 of the law of the fourth paragraph of point 2, the taxable person uses purchased real estate property which is exempt from value added tax, the State revenue service not recorded. "
35. To supplement the rules with 151.2, 151.3, 151.1, 151.4, 151.5, 151.6, 151.7, 151.8, 151.9 151.10 151.11 points, and by the following: "If the taxable person carries out 151.1 leasing transactions with real estate, law article 10 quarter shall apply to the following: 1. the leasing transaction 151.1 to carry unused purchase real estate or built, renovated or reconstructed, renovated real estate lessor shall be recorded in the State revenue service;
2. do not use acquired 151.1 real estate transfer to another party (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 gone in the possession of the lessee, upon the expiry of the leasing contract, the lessor shall in accordance with the provisions of this paragraph shall inform the 151.3 of 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;
3. built in 151.1 reconstructed, 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. Value added tax payable together with leasing payments within the time limits specified in the leasing contract. If real estate is gone in the possession of the lessee, upon the expiry of the leasing contract, the lessor shall not take pretax adjustment and in accordance with the provisions of this paragraph shall inform the 151.3 of the 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.
applying the law of 151.2 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.
applying the law of 151.3 article 10 paragraph 3 of part IV, the 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: 151.3 1. sold (including the purchaser of the immovable property);
151.3 2. passed the property of the lessee, the lease contract expires (lessee);
3. capital invested 151.3;
4. fully 151.3 died or been destroyed as a result of natural disasters or other emergency.
applying the law of 151.4 Article 10 paragraph 4 of part IV, 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.
applying the law of 151.5 article 10 quarter: 151.5 1. total tax amount is the tax amount from another taxable person received tax invoices for the purchase of real estate or paid in tax invoices for construction, reconstruction, renovation or restoration services;
151.5 2. deducted pretax is 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;
151.5 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.
applying the law of 151.6 article 10 paragraph 5, fourth subparagraph, the ratio changes are recorded if they exceed one percent.
If you do not use a 151.7 real estate 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 territorial 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.
If the taxable person 151.8 reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with the provisions of paragraph 149, and the same 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.

If the taxable person 151.9 reconstructed, renovated or restored real estate is registered in the State revenue service in accordance with the provisions of paragraph 149, 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.
applying the law of 151.10 article 10 paragraph 6 of the fourth part of the taxable person, of which 10 years of real estate acquisition or acceptance into selling real estate: 1. terminate the input of 151.10 adjustment for real estate sold part of the taxation year in which the purchase agreement was made;
2.151.10 released national budget input for the deducted sales real estate share, calculated in accordance with article 10 of the law of the fourth paragraph of point 6;
3. further 151.10 pretax adjustment for the remaining part of the real property under the real property taxable and non-taxable proportion of transactions.
151.11 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 property. "
36. Make 152 the following: "152. Taxable person who invested in real estate or part of another person's share capital as financial investment: 152.1. terminate the adjustment of input tax the real property (or part of it) with the tax year in which the contribution was made;
152.2. reimburse the State budget in part of the input tax deduction, calculated in accordance with article 10 of the law of the fourth part of the paragraph 6. "
37. Add to paragraph 162 behind the words "longer than a year" with a number and the words "30 days from the day of conclusion of the contract".
38. Delete paragraph 165.
39. Replace paragraph 166 and 167., the words "this provision 165." by the words "article 12 of the law part." 10.1
40. To supplement the provisions of the following paragraph 166.1: "applying the law of 166.1 article 12 the eleventh part of taxation period the excess tax refunded or redirecting this article is another 10.1 in part payment for an amount that does not exceed 18 percent of the total value of transactions taxable. The remaining amount of the excess tax refunded from the State budget in full according to the tax year Declaration. "
41. To supplement the provisions under paragraph 168.1 as follows: "The provisions of paragraph 168.1 166.1 and law article 12 paragraph 4 of part twelve conditions do not apply to the amount of tax which a taxable person is your taxable transactions for has paid for: 168.1, purchased 1 built, renovated or reconstructed, renovated real estate;
2. assets acquired 168.1;
168.1 3. goods purchased for lease purchase (leasing) transactions;
4. goods purchased 168.1 and received services in transactions with timber. "
42. Delete paragraph 177.
43. To supplement the rules by 178.179, 180, 181 and the following paragraphs: "178. Taxable person who is registered in the State revenue service real estate, acquired, built, restored, renovated or restored during the period from January 1, 1998 to 2001 December 31, re-register the above real estate, including: Prime Minister a. Smith in place of the Minister of finance, Minister of education and science K. Greiškaln Editorial Note : rules shall enter into force on 29 May 2002.