Cabinet of Ministers Regulations No. 40 in 2013 (15 January. Nr. 3 15. §) rules on value added tax declaration Issued under the value added tax Act 116. the third paragraph of article i. General questions 1. determines: 1.1. tax period to be a value added tax (hereinafter referred to as the tax) return (hereinafter referred to as the Declaration) and its annex, as well as sample forms to fill in and submit the order; 1.2. documents to be submitted to the State revenue service, together with the Declaration, and where these documents have to be submitted. 2. where a taxable person registered in accordance with the value added tax Act (hereinafter referred to as the Act) article 115 fifth taxation year during the tax period from one quarter or from the side of the calendar year changes to calendar month registered taxable person following the calendar month in which it carried out the supply of goods on the territory of the European Union established in another Member State or to a taxable person of another Member State provides a registered taxable person taxable services the place of supply of which, in accordance with article 19 of the law, the first paragraph is in another Member State of the European Union (hereinafter referred to as the other Member States), or after the calendar month in which the tax year the taxable value of transactions in excess of 35 000 lats, submit a joint declaration for any previous calendar quarter or calendar year, the parties months. That Declaration is made in accordance with article 118 of the law in the first or second subparagraph the period set. 3. a registered taxable person they discount the value assigned by the specific reception of goods and services, the statement of the taxation period in which the discount is applied. 4. If a registered taxable person exports by the Declaration for the tax period when it launched the export Customs procedure – but not the export transaction happened or recognize the Customs Office of export transactions took place, not a registered taxable person shall submit a declaration for the specified tax period, excluding those export transactions from the transaction amount subject to tax 0% interest rate. 5. Farm-registered taxable persons-includes declarations for the same value of goods produced and the calculated tax, used in farms or its staff or private use for purposes other than farms operating needs, if the input tax on the goods and services for the production of such goods is wholly or partly deducted, tax calculation in accordance with the end of the tax period invoiced tax bill. 6. a registered taxable person who uses the rule laid down in article 93 of the right to deduct input VAT on goods purchased, received services and imported goods prior to registration in the State revenue service value added tax register, with the first declaration submitted to article 93 of the law in the fifth part of the mentioned documents. 7. a registered taxable person who is the individual income tax and accounting in a simple entry system used to fill out the Declaration of the law article 134 of the fourth part of the tax referred to in the counting journal. 8. If a registered taxable person statement tax invoice for the supply of goods or services to another taxable person registered in the same period of taxation and that other registered taxable person receiving goods or services in the same tax period, when the invoice is drawn while the registered taxable person's tax bill of prescriptions it receives the next tax period, but by law 118. the first or second paragraph, and article 119 first paragraph, the Declaration and the tax balance national budget time then another registered taxable person, the tax paid or payable for the received goods and services in its provision of taxable transactions may be deducted as input tax in the statement of the period in which the goods or services have been received. 9. If the purchase of goods on the territory of the European Union, and on the tax invoice is drawn in the same tax period, but received the next tax period, but by law 118. the first or second paragraph, and article 119 first paragraph, the Declaration and the tax balance national budget, tax can be calculated and included in the Declaration for the tax period in which the purchase of the goods is carried out on the territory of the European Union. 10. If a tax invoice for the purchase of goods on the territory of the European Union is received after the submission of the Declaration and payment of tax to the State budget deadline and the registered taxable person does not use this rule 9, paragraph options, tax calculation, and include the next taxation period after the Declaration is made for purchase of goods in the territory of the European Union. 11. The buyer's acquisition of goods carried out within the European Union does not levy the tax and the buyer does not specify in the statement if the delivery of goods from other Member States is carried out by the dealer is registered in that Member State by a taxable person, and the supply of the goods in the Member State from which they are sent or transported to Latvia, is the appropriate tax in that Member State in accordance with the existing special tax regime for dealing with second-hand stuff , works of art, collectors ' items and antiques. The source document is considered tax bill, which has been prescribed by a dealer in another Member State and which is the "margin scheme" used goods "margin scheme" works of art "and the" margin scheme collectors ' items and antiques ". 12. as to the supply of goods for which duty shall be determined in accordance with the special tax regime for dealing with second-hand goods, works of art, collectors ' items and antiques, the trader does not apply to the conditions applicable to the supply of the goods in the territory of the European Union, as well as a 0% interest rate, as defined in article 43 of the law of the fourth part, these deals indicate only 41 and 52 of the declaration line. 13. the registered taxable person shall submit a return for a taxation year, pay in accordance with the Declaration of estimated tax for the taxation year until the next tax year on May 1. 14. If a registered taxable person Declaration is made by the State Revenue Service electronic declaration system, Declaration, together with the taxable person in charge (a registered taxable person who is an official signature or its authorized person), approved at the time. 15. If a registered taxable person is presented in paper form, the registered taxable person in charge (a registered taxable person who is an official signature or its authorized person) shall indicate the date and confirm the Declaration and its attachments with signature (decrypting). Sales tax group of the Declaration and its attachments with the signature confirms the main person in charge of the company. II. filling order of declaration 16. Completing the Declaration (annex 1): 16.1 years period, and the tax period. A registered taxable person who, in accordance with the provisions of paragraph 2 shall be submitted to the Joint Declaration on the number of calendar months, completing the Declaration and its annexes specify the calendar month during which it carried out the supply of goods on the territory of the European Union established in another Member State or to a taxable person of another Member State provides a registered taxable person services the place of supply of which, in accordance with article 19 of the law, the first paragraph is another Member State, or a calendar month where the taxation year of the taxable value of transactions in excess of 35 000 lats; 16.2. the registration number for the State revenue service value added tax register (hereinafter VAT registration number). Register of taxable persons (hereinafter VAT) VAT group VAT registration number; 16.3. the registered name of the taxable person (natural person-name and last name). 17. the declaration lines: 17.1.  40. the tax period on the line, the total value of transactions without tax (41, 41.1, 42, 43, 49 and line total 30.0); 17.2.41. row – with the standard rate of tax for taxable transactions (supplies and services) without tax. If the supply of the goods in accordance with article 138 of the Act set out the special tax regime for dealing with second-hand goods, works of art, collectors ' items and antiques, as this line indicates the transaction value in accordance with the special arrangements for applying the tax for the estimated taxable value; 17.3.25.5 line and supplied goods or services for which the value of the tax in the budget pays for goods and services in accordance with the law, and the 141.142.143. Article; 17.4.42. row-reduced rate of tax for taxable transactions (supplies and services) without tax. 17.5.43. line – with a 0% interest rate taxable value of transactions, including also 44, 45, 46, 47, 48 and 48.1 line business value. This line also indicate: 17.5.1. the supply of goods the value of which, in accordance with article 43 of the law the second part of the taxable tax 0% interest rate and sent to the fiscal representative for future export; 17.5.2. the delivered goods and the value of the services provided, in accordance with article 50 of the law on the fourth, fifth, sixth and seventh part subject to tax at 0% interest rate on the basis of the Member State or of the Republic of Latvia of issued by the competent authority of the value added tax and excise duty exemption certificate; 10.9. in row 44 – free ports and special economic zones, the value of the goods delivered which is liable to tax at 0% interest rate in accordance with the law "On the free ports and special economic zones." This line shows the value of the goods delivered statement decrypts the value of the goods by Freeport and special economic zones (this provision, paragraph 45, annex); 17.7.45. line-to another Member State of goods supplied within the territory of the European Union value, if the beneficiary is established in another Member State by a taxable person; 11.1.46. line – the value of goods imported into the territory of the European Union from third countries or third territories and are not released for free circulation in a customs warehouse of delivery and free zones; 11.1.47. line-to another Member State the Member State registered taxable person or other person who is not a Member State, the taxable value of new vehicles delivered. The Declaration shall be accompanied by a copy of the tax bill on the new vehicle delivery. 17.10.48. line – with a 0% interest rate taxable value of services provided in accordance with the law 46, 47, 48 and article 50 article fourth, fifth, sixth and seventh; 17.11.29.9 line and value of exported goods; 17.12. of the business line and 30.0 value that a place is not domestic. This line indicates a registered taxable person: 17.12.1. delivered to another Member State or the installed item assembled that the place of supply shall be determined in accordance with the law of the third part of article 12; 17.12.2. any third country or third territory carried out supplies of goods (other than goods exports) value. This line indicates the third country or third territory the value of the goods delivered with the delivery would be taxable if they were made domestically; 17.12.3. provide the taxable value of services the place of supply of which, in accordance with Chapter III of the law in another Member State or in a third country or third territory; 17.13.49. line – non-taxable value of transactions in accordance with article 52 of the law. This line also indicate the exempt investment gold the value of the supplies in accordance with article 139 of the law; 17.14.50. row – with a standard rate of tax on the taxable value of the goods in the territory of the European Union from another registered taxable person and on receipt of services from another Member State registered taxable persons, the place of supply of which, in accordance with article 19 of the law, the first paragraph is domestic. Also indicate this line from another taxable person, or of a third country or third territory the taxable person in accordance with article 122 of the law a third of the value of goods received. If you have received a discount, purchase or service is cancelled, reducing the price of goods or services or get back the advance, the discounts received, cancelled the purchase of the goods or services, the price reduction or the back of the advance received are indicated by a minus sign; 17.15.51. in line with the reduced tax rate to the taxable value of the goods in the territory of the European Union from other Member State of the registered taxable person. Also indicate this line from another taxable person, or of a third country or third territory the taxable person in accordance with article 122 of the law a third of the value of goods received. If you have received a discount, purchase or service is cancelled, reducing the price of goods or services or get back the advance, the discounts received, cancelled the purchase of the goods or services, the price reduction or the back of the advance received are indicated by a minus sign; 17.16.52. row – at rates calculated tax amount, which is determined using the following formula: 41 reference rate: 100 x of the line the line mathematical results may not agree with this line of actual tax amount if: completing the 52 line 17.16.1., sums invoiced during the tax period in all tax invoiced tax amounts; 17.16.2. the tax period is sold to a real estate according to the law of the second subparagraph of article 37; 17.16.3. tax period in accordance with article 85 of the Act provides a special tax regime for import of goods transactions; 17.16.4. the tax rate has changed; 17.16.5. has received the goods or services in respect of which the tax paid in the budget of the recipient of goods and services in accordance with the law, and the 141.142.143. Article; 17.17.53. row – at reduced rates calculated tax amount, which is determined using the following formula: x 42 line reduced rate: 100 mathematical result this line may not agree with this line of actual tax amount if: during the tax period, 17.17.1. filling the row totals 53, all drawn in during the tax period tax invoiced tax amounts; 17.17.2. the tax rate has changed; 17.18.54. row: 17.18.1. the amount of the tax which the registered taxable person calculated as the recipient of the law article 19, first paragraph article 20, first paragraph and article 25 of the services received from a third country or third territory taxpayers; 17.18.2. the amount of the tax which the registered taxable person is calculated as the recipient of the article 19 of the law referred to in the first paragraph of the services received from another Member State registered taxable persons; 17.18.3. the amount of the tax which the registered taxable person calculated as the recipient of the law article 20, first paragraph and article 25 of the above-mentioned services acquired from another taxable person; 17.18.4. the amount of tax calculated in accordance with article 123 of the Act a quarter; 17.18.5. the calculated tax amount with a minus sign if the discount, voided the deal, reduced the price of the services received or received back the advance; 17.19.55. row – after the reference rate calculated the amount of tax on the goods in the territory of the European Union from another registered taxable person, and receive services from another Member State of the registered taxable person, the place of supply of which is, in accordance with article 19 of the law, the first paragraph is domestic. This line also indicates the calculated tax amount on receipt of goods from a taxable person of another Member State or a third country or third territory the taxable person in accordance with article 122 of the law third. The tax amount is determined using the following formula: x 50 line standard rate: 100 if you get discount, void the purchase or service, reduce the price of goods or services or get back the advance, the calculated tax amount is indicated by a minus sign. The mathematical result of the line may be different from the actual tax on this line the amount if: 17.19.1. tax period, fill in the amount of 55 line, all on the tax invoice received during the tax period on the basis of the calculated tax amount; 17.19.2. the tax rate has changed; 17.20.56. row-reduced rates calculated by the amount of tax on the goods in the territory of the European Union from another registered taxable person. This line also indicates the calculated tax amount on receipt of goods from a taxable person of another Member State or a third country or third territory the taxable person in accordance with article 122 of the law third. The tax amount is determined using the following formula: line 51 x reduced rate: 100 if you get discount, voided purchase, reduced the price of the goods received or received back the advance, the calculated tax amount is indicated by a minus sign. The mathematical result of the line may be different from the actual tax on this line the amount if: 17.20.1. tax period, completing 56. line sums all the tax bill the tax period on the basis of the calculated tax amount; 17.20.2. the tax rate has changed; 17.21.57. row – tax amount, which the previous taxation periods was deducted as input tax which must be paid into the State budget, including the recipient of the goods or services in the national budget in the amount of input tax to be repaid outstanding debts lost. This line also indicate: 17.21.1. State budget for repayment calculated the amount of input tax deduction and the deduction adjustment values that specify a Report about the use of real property in section C of part I: 17.21.1.1. tax amount in accordance with article 102 of the law of the fifth subparagraph of point 2 and 3, the 11th parts 2 and 3 and article 103 in the fifth; 17.21.1.2. adjustment of input value under article 102 of the fifth subparagraph of paragraph 4, paragraph 2, of the sixth, seventh, part 2, point 4 of part 11 and article 103 of the third subparagraph of paragraph 2; 17.22.60. row – tax amount of 61, 62, 63, 64 and 65. line total; 17.23.61. row-paid tax amounts for the imported goods and the estimated amount of tax on the importation of goods, the application of the special arrangements for imports of goods transactions. This line also indicate: 17.23.1. under article 100, the first paragraph – 40 per cent of paid or calculated tax amount where the goods imported for the purposes of representation and public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender the construction; 17.23.2. in accordance with article 100 of the law the second part – 80 per cent of the tax amount paid or calculated for an imported light passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats in addition to the import of goods, as well as the costs associated with such acquired, leased or imported car maintenance; 17.24.62.: 17.24.1. tax amount specified in the registered taxable person invoiced to the tax invoice for domestically purchased goods and services received; 17.24.2. in accordance with article 100 of the law, the first paragraph – 40 per cent of the tax invoice received tax amounts if the goods or services received for the purposes of representation and related public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender the construction; 17.24.3. in accordance with article 100 of the law the second part – 80 percent of the tax amount calculated for the purchase or rental of light passenger car, in which the number of seating positions, excluding the driver's seat, not more than eight seats, as well as the costs associated with such a purchase, rental or imported car maintenance, including the cost of car repairs and the purchase of fuel; 17.24.4. the amount of the tax in accordance with article 49 of the law of the registered taxable person of a third country or third territory of the natural person who is not a taxable person within the territory of the European Union, presented a special spot checks on goods purchased (shop), is repaid to the person who received permission to repay the third country or third territory natural persons tax on domestically purchased goods; 17.24.5. in accordance with article 93 of the law the tax amounts for the pre-registration of the State revenue service of the value added tax on goods purchased in the registry received services and imported goods; 17.24.6. the amount of the tax which the registered taxable person shall be calculated as the recipient of the goods and services in accordance with the law, and the 141.142.143. Article; 17.25.63. row: 17.25.1. the amount of the tax which the registered taxable person calculated as the recipient of the law article 19, first paragraph article 20, first paragraph and article 25 of the services received from a third country or third territory taxpayers; 17.25.2. the amount of the tax which the registered taxable person is calculated as the recipient of the article 19 of the law referred to in the first paragraph of the services received from another Member State registered taxable persons; 17.25.3. the amount of the tax which the registered taxable person calculated as the recipient of the law article 20, first paragraph and article 25 of the above-mentioned services acquired from another taxable person; 17.25.4. the amount of tax calculated in accordance with article 123 of the Act a quarter; 17.25.5. in accordance with article 100 of the law, the first paragraph – 40 per cent of the calculated tax amount if the services received for the purposes of representation and related public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender the construction; 17.25.6. in accordance with article 100 of the law the second part – 80 percent of the tax amount calculated for leased light passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats, as well as the costs associated with such a purchase, rental or imported car maintenance, including the cost of car repairs; 17.25.7. the amount of the tax shall be indicated by a minus sign if the discount, voided the deal, reduced the price of the services received or received back the advance; 17.26.64. row: 17.26.1. the amount of the tax which the registered taxable person is calculated on the purchase of goods on the territory of the European Union from another registered taxable person, and received services from another Member State registered taxable persons, the place of supply of which, in accordance with article 19 of the law, the first paragraph is domestic; 17.26.2. the amount of the tax which the registered taxable person calculated in accordance with article 122 of the law a third of goods received from another Member State or by the taxable person of a third country or third territory the taxable person; 17.26.3. in accordance with article 100 of the law, the first paragraph – 40 per cent of the calculated tax amount when services are received and acquisition of goods is effected for the purpose of representation, public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender; 17.26.4. in accordance with article 100 of the law the second part – 80 percent of the tax amount calculated for the purchase or rental of light passenger car, in which the number of seating positions, excluding the driver's seat, not more than eight seats, as well as the costs associated with such a purchase, rental or imported car maintenance, including the cost of car repairs and the purchase of fuel; 17.26.5. the amount of the tax shall be indicated by a minus sign if the discount, voided purchase, received a reduced the price of the goods or services, the goods sent back or get back the advance; 17.27.65. line and processors of agricultural products in accordance with article 135 of the Act for tax paid in compensation to farmers for the 14 percent from the value of production; 17.28.66. row, from the State budget paid tax amounts not deductible tax on purchased goods and services received, which are used in non-taxable transactions, State or local government for the provision of executive function or for transactions that are outside the scope of the law; as well as the amount of tax that is paid or which it has to pay for works of art, collectors ' items or antiques which the dealer himself is released for free circulation, and the amount of tax that is paid or which it has to pay for works of art, which it has supplied artwork author or copyright by the transferee in cases where the supply of the goods determines the tax under the special tax treatment of transactions involving used goods , works of art, collectors ' items and antiques; 17.29.67. line and previous taxation periods for payment of the State budget calculated tax amounts, as well as the reduction of the amount of tax owed for lost registered taxable persons (suppliers of goods or service providers), which is the right of the State budget in the amount of the tax cut on the lost shows the amount of the tax. This line indicates also released from the State budget to calculate tax amounts that were not originally deducted as input, and the input tax adjustment values that specify a Report on the use of immovable property In section C of part I: 17.29.1. tax amount in accordance with article 102 of the law on the sixth point 4; adjustment of input value 17.29.2. in accordance with article 102 of the law of the fifth subparagraph of paragraph 4, paragraph 2, of the sixth, seventh, part 2, point 4 of part 11 and article 103 of the third subparagraph of paragraph 2; 17.30. (P) line-input, which is calculated using the following formula: 60-66. row row + row 17.31.67 (S) line and the amount of the tax, which is calculated using the following formula: 52. line + 53 + 54. row row row + 55 + 56 + 57. row row 17.32.  70. the line-number that the pretax amount is greater than the calculated tax amount (i.e., the number of which Declaration (P) line amount is greater than the (S) line): (P) line-line (S) 17.33.  80. the line-number, for which the calculated tax amount is greater than the amount of the input tax (i.e., the number of which the Declaration (S) line amount is greater than the (P) line): line (S)-(P) line in the Declaration section of 17.34. "information on overpaid VAT on domestic transactions for which the tax is paid by the recipient of goods or services" indicate the overpaid tax amount exceeding 1 000 LVL and have grown up in this tax period for goods purchased and services received 141 of the law. 142.143, and transactions referred to in article, in accordance with article 109 of the law the fifth subparagraph, point 4; 17.35. the Declaration ' demand for value added tax overpayment refund "filled in if a registered taxable person wants to use the law of article 109, paragraph 3 of the fifth part in the right to have the amount of the excess tax that built up in the tax period in connection with the purchase of fixed assets are transferred to the request specified in the registered taxable person's checking account in a credit institution. If you complete this section, a registered taxable person: 17.35.1. mark line "to transfer the amount of the excess VAT that has been built up on fixed assets and more than 100 lats, of a registered taxable person account" and the Declaration shall be accompanied by a copy of the tax bill, which confirms the acquisition of fixed assets; 17.35.2. the line, "amount Payable" indicate the amount of the excess tax payable on request, which contains the registered tax payer's checking account in a credit institution; 17.35.3. the line "account number" indicates the current account to which the credit institution to transfer the amount of the overpayment. Fill in the line even when the tax overpayment repayment is not required. 18. The provisions referred to in subparagraph 30.0 17.12. line indicates the business person, using it in another country the assigned tax identification number. III. Report on VAT and tax amount specified in the tax return for the tax period, fill the order 19. Overview of input tax and tax amount specified in the tax return for the taxation period (hereinafter referred to as the SALES TAX 1 report) (annex 2), consists of three parts: 19.1. "i. tax amounts for domestically purchased goods and services received" (hereinafter referred to as the SALES TAX 1 part I of the report). Fill it out, a registered taxable person shall indicate the goods and services received (import transactions; domestically purchased goods or services received; the service registered taxable person is calculated by the tax as a recipient of services from a third country or third territory to taxable persons not established in another Member State by taxable persons established in another Member State, the taxable persons in accordance with article 20 of the law in the first subparagraph and article 25 referred to services; farmers paid compensation; lost; items displayed received from other taxable persons a Member State or a third country or third territory taxpayers under article 122 third paragraph; goods and services for which the taxable person is established given duty as the recipient of the goods or services in accordance with the law, and the 141.142.143); 19.2. "II. Tax amount for goods and services received from the Member States of the European Union" (hereinafter referred to as the SALES TAX 1 part II of the report). Fill it out, a registered taxable person indicates the tax period for the purchase of goods on the territory of the European Union from another registered taxable person from another Member State and registered taxable persons received services, the place of supply of which, in accordance with article 19 of the law, the first paragraph is domestic; 19.3. "III. Estimated tax for goods delivered and services rendered" (hereinafter referred to as the SALES TAX 1 report, part III). Fill it out, a registered taxable person indicates: 19.3.1. all domestically made with the standard rate and the reduced tax rate to taxable transactions; 19.3.2. transactions, specified in the declaration line; 25.5 19.3.3. transactions, specified in the Declaration 44. row; 19.3.4. to another Member of the European Union made or assembled set of delivery of the goods the value of which included the statement line; 30.0 19.3.5. Services, with locations in accordance with Chapter III of the law in another Member State and which are included in the row of the Declaration 30.0 (do not specify another taxable person registered in the services, the place of supply of which, in accordance with article 19 of the law, the first paragraph is in another Member State and which VAT 2). This report shall also indicate the Member States registered taxable person the services referred to in the Act 47.46, and article 48 and the place of supply of which shall be determined in accordance with article 19 of the law, the first paragraph; 19.3.6. Services, with locations in accordance with Chapter III of the law of a third country or third territory and whose value is included in the statement rows; 30.0
19.3.7. delivery of the goods, in accordance with article 43 of the law the second part of the taxable tax 0% interest rate and sent to the fiscal representative for future export; 19.3.8. any third country or third territory taken delivery of goods (other than goods exports), the value of which included declarations 30.0 line. 20. fiscal agent VAT 1 part II of the report is not complete. 21. Tax Group SALES TAX 1 reviews submitted for each VAT group member individually. 22. For the purposes of completing the VAT report part I, 1:22.1. registered VAT tax payer or group member, for which the report is submitted, the VAT registration number; 22.2. the tax period. 23. the tax report 1 Separately in part I: 23.1. each source document for the received goods and services (for example, tax invoice, credit memo, receipt, receipt or payment of cash documents, customs declaration) that the goods and services indicated in the total value without tax is 1 000 lats or more; 23.2. each tax invoice on the basis of which it is estimated tax payment to the State budget and that the goods and services indicated in the total value without tax is 1 000 lats or more if tax registered taxable person is calculated by: 23.2.1. for services as the service recipient; 23.2.2. under article 122 of the law third as consignee in dealings with the tax payer in another Member State or a third country or third territory the taxable person; 23.2.3. for the purchase of new vehicles from other Member States not registered taxable persons or persons of another Member State which is not a taxable person; 23.2.4. for the purchase of supplies by the mount or installation from another registered taxable person; 14.5. each source document on which built up lost displays the amount of tax, doing business with a registered or non-registered taxable persons or non-taxable person (indicate product supplier, service provider and the recipient (the debtor)). Each source document indicated, even if the goods and services tax, the total value of which does not exceed 1 000 lats; 14.5. each tax invoice on the basis of which it is estimated tax payment to the State budget in accordance with the law, and the 141.142.143. article. Each source document indicated, even if the total of goods and services without the tax does not exceed 1 000 lats. 24. the VAT 1 report in part I of the registered taxable person total points: 24.1. justification documents for the received goods and services domestically with one counterparty, the registered taxable person – the total value without tax above 1 000 lats, which (in each of the source documents) specified goods and services, the total value of tax is less than 1 000 lats. In this case fill the VAT 1 report part I 1., 2., 3., 4. and 5. box, specifying the transaction type code "g" for every counterparty; 24.2. other supporting documents (for each of the source documents) specified goods and services, the total value of tax is less than 1 000 lats. In this case, fill in the SALES TAX report, part I 1 3., 4. and 5. column, indicating the nature of the transaction code "T". 25. the tax report, part I, 1:25.1.  1. column-name of the counterparty. Where: 25.1.1. registered taxable person has paid tax on the goods that it has placed the free circulation of (imported) for counterparties in this box the Treasury. If customs payments registered on his behalf by a customs broker, this column indicates the name of the customs broker; 25.1.2. registered taxable person is estimated to pay tax in the State budget for imported goods in accordance with the special tax regime for the import transactions, this column indicates the name of the counterparty; 25.1.3. a registered taxable person has paid to the farmer tax refund 14 percent from the value of production in accordance with article 135 of the law, in this box the name of the farmer (legal person) or the name (physical person); 25.1.4. shop under article 49 is the amount of duty repaid to the person who received permission to repay the third country or third territory natural persons tax on domestically purchased goods, this box indicates the person's name; 25.1.5. debt is lost and the counterparty (the debtor) is a natural person, this field must specify the counterparty's name, surname and personal code; 25.1.6. property is acquired by the bailiff auction, this column indicates the name of a registered taxable person (legal person) or the name (physical person) that the property is sold at auction; 25.2. in column 2 of the transaction partner's VAT registration number. 2. do not fill in the field if: 25.2.1. giving back the discount, receiving goods, cancelling the purchase, reducing the goods delivered or services provided or repayment of the advance payment of the tax credit the State budget previously calculated the tax adjustment is drawn not registered taxable person or non-taxable person; 25.2.2. taxable person registered in accordance with article 135 of the Act to the farmer has paid the tax refund in the amount of 14 percent from the value of production; 25.2.3. registered taxable person has imported goods in accordance with the special tax regime for the import of goods transactions and the transaction partner does not have a VAT registration number; 25.2.4. tax which a taxable person registered under the law of the third part of article 122 of the goods on the territory of the European Union and for services received, is calculated on the basis of the invoice that is received from another Member State or of a registered taxable person of a third country or third territory the taxable person; 25.2.5. taxable person registered in accordance with article 49 of the Act is the amount of duty repaid to the person who received permission to repay the third country or third territory natural persons tax on domestically purchased goods, if this person is not registered with the State revenue service value added tax register; 25.2.6. registered taxable person himself has given a tax on new vehicles purchased from another Member State of the registered taxable person or persons of another Member State to a non-taxable person; 25.2.7. debt is lost and the counterparty is a non-established taxable person, or a person who is not a taxable person; 25.3.3. box-code that describes the type of transactions: 25.3.1. code "I"-tax amounts for imported goods domestically (imports); 25.3.2. the code "A" – tax amounts for goods purchased and services received in dealings with the register of taxable persons established in another Member State or to a taxable person; 25.3.3. the code "N"-tax amounts for goods purchased and services received in transactions with a person who is not a registered taxable person or registered in another Member State by a taxable person; 25.3.4. code "K" — compensation paid to the farmer in accordance with article 135 of the Act; 25.3.5. the code "Z"-lost debts; 25.3.6. code "R1" – tax amounts for goods and services received, calculated in accordance with article 141 of the law; 25.3.7. code "R2"-tax amounts for goods and services received, calculated in accordance with article 143 of the law; 25.3.8. code "R3" – tax amount for services received, which is calculated in accordance with article 142 of the law; 25.3.9. code "V"-the total amount of the tax on transactions that person in accordance with the provisions of section 24.1. indicate the total amount; 25.3.10. code "T" – the total tax amount for the transaction in which a person under this rule 24.2. the total amount indicated in point; 25.4.4. box-purchased goods or services received without tax. 25.4.1. registered: taxpayers have received a tax invoice for representation purposes, purchased goods and services received, which are related to a public Conference, and meals, as well as the organisation of a registered taxable person the subject of the tender, in accordance with the law, in this box of 100 for the first part of the article indicates it contains 40 percent of the purchased goods or services received; 25.4.2. registered taxable person has purchased, leased or imported light passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats in addition to the following, or has purchased, leased or imported car maintenance-related costs, including the cost of car repairs and the purchase of fuel, in the box under article 100, the second part indicates 80 percent of purchased goods or services received; 25.4.3. registered taxable person to be granted a discount, goods received back the cancelled purchase, the goods (services) reduced price or refund the advance is issued for payment of the tax credit the State budget previously calculated tax adjustment, this box indicates the above goods (services) impairment or void purchase value; 25.4.4. registered taxable person received the rebate, the goods returned, voided purchase, goods (service) reduced price or back advances received tax credit memo is received for a previously calculated for the adjustment of the input, this box indicates the above goods (service) impairment or void purchase value with a minus sign; 25.4.5. registered taxable person for services received from a third country or third territory the taxable person or a taxable person of another Member State is calculated by the tax as a recipient of services, receive a discount service is cancelled, the price is reduced or the advance is received back, this column indicates the value of the services received, or the value of the cancelled with a minus sign; 25.4.6. registered taxable person has paid to the farmer tax refund 14 percent from the value of production in accordance with article 135 of the law, in this box the farmer received from the value of production; 25.4.7. registered taxable person has paid or calculated by a tax on goods that are imported for free circulation (imported), this box indicates the customs declaration for imported goods to the value of the calculated tax; 25.4.8. shop under article 49 is the amount of duty repaid to the person who received permission to repay the third country or third territory natural persons tax on domestically purchased goods, do not fill in this field; 25.4.9. goods supplier or service provider is built up debts, lost their positive value; 25.4.10. recipient of the goods or services in the show lost value is negative because for goods or services received in the amount of the input tax deducted to repay the State budget, it shall be indicated by a minus sign; 25.5.5 in box-tax amount. Where: 25.5.1. registered taxable person has received a tax bill for entertainment purposes, goods acquired and services received that are related to a public Conference, and meals, as well as the organisation of a registered taxable person the subject of the tender, in accordance with the law, in this box of 100 for the first part of the article indicates 40 percent of the tax amount specified therein; 25.5.2. registered taxable person has purchased, leased or imported light passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats in addition to the following, or has purchased, leased or imported car maintenance-related costs, including the cost of car repairs and the purchase of fuel, in the box under article 100, the second part indicates 80 percent of calculated or paid tax amounts; 25.5.3. registered taxable person to be granted a discount, goods received back the cancelled purchase, goods delivered or services provided or reimbursed to the reduced price advance is issued for payment of the tax credit the State budget previously calculated tax adjustment, this column indicates the State budget to pay previously calculated the amount of the tax reduction; 25.5.4. registered taxable person received the rebate, the goods returned, voided purchase, the goods or services received reduced price or back the advance received tax credit memo is received in the adjustment of input tax deducted in advance, this box indicates the specified input VAT tax reduction values with a minus sign; 25.5.5. registered taxable person for services received from a third country or third territory the taxable person or a taxable person of another Member State is calculated by the tax as a recipient of services, receive a discount service is cancelled, reducing the purchase price of the goods or services received in advance, or back in the box the specified input VAT tax reduction values with a minus sign; 25.5.6. registered taxable person has paid to the farmer tax refund 14 percent from the value of production in accordance with article 135 of the law, in this box indicates the amount of compensation paid; 25.5.7. shop under article 49 is the amount of duty repaid to the person who received permission to repay the third country or third territory natural persons tax on domestically purchased goods, this box indicates tax paid amount; 25.5.8. goods supplier or service provider is established to represent the lost tax value, this box of goods supplier or service provider, it indicates a positive value (this value is indicated in the Declaration 67. line); 25.5.9. the recipient of the goods or services indicated in the lost a negative value, the tax value is with a minus sign (this value in the Declaration (with a plus sign) indicates row 57); 25.5.10. registered taxable person has received the goods or services for which the tax is paid to the budget of the recipient of the goods or services in accordance with the law, and the 141.142.143. Article, this box indicates the calculated tax amount; 6. in column 6 – justification document type, even if the pay is adjusted for the State budget previously calculated tax. These types of points using the following codes: code "1" 25.6.1.-tax bill. Where: 25.6.1.1. registered taxable person receives from another registered taxable person, of goods or services, specify the product supplier or service provider prescribed tax bill; 25.6.1.2. a registered taxable person is calculated by the tax as a recipient of services of the law article 20, first paragraph and article 25 of the above-mentioned services acquired from another registered taxable person, established in another Member State the tax payer's tax bill; 25.6.1.3. registered taxable person receiving services from another taxable person, a Member State or a third country or third territory the taxable person, the tax calculation and deduction of the input tax calculations required to make the prescribed tax invoice, indicate the tax bill; 25.6.1.4. a registered taxable person is billed himself on tax bill of goods supplier or service provider on behalf of and in accordance with the interests of the law article 130, indicates the tax bill; 25.6.1.5. a lost debt, indicates a registered taxable person (supplier of the goods or service provider) signed out the tax invoice (indicates both goods supplier or service provider and the recipient of the goods or services (the debtor)); 25.6.1.6. a registered taxable person is given duty as the recipient of the goods or services in accordance with the law, or 142.141. Article 143, the supplier of the goods or service provider tax bill; 25.6.2. code "2" for the receipt or voucher; 25.6.3. code "3"-non-cash payment document. It indicates if: 25.6.3.1. registered taxable person has paid tax when importing goods; 25.6.3.2. shop under article 49 is the amount of duty repaid to the person who received permission to repay the third country or third territory natural persons tax on domestically purchased goods; 25.6.3.3. a taxable person registered in accordance with article 135 of the Act to the farmer has paid the tax refund in the amount of 14 percent from the value of production; 25.6.3.4. registered taxable person has paid advances for the purchase of goods or services; 25.6.4. code "4" for the credit memo. Where: 25.6.4.1. registered taxable person to be granted a discount, goods received back the cancelled purchase, goods delivered or services provided or reimbursed to the reduced price advance is issued for payment of the tax credit the State budget previously calculated tax adjustment, indicates the tax credit memo; 25.6.4.2. registered taxable person received the rebate, the goods returned, voided purchase, the goods or services received reduced price or back the advance received has received tax credit previously calculated adjustment of input tax, tax credit points; 25.6.4.3. registered taxable person for services received from another Member State or by the taxable person of a third country or third territory tax is calculated by the tax as a recipient of services, receive a discount service is cancelled, reduces the price of the services received or received back the advance, specify the counterparty issued credit; 25.6.5. code "5"-another source document type; 25.6.6. code "6": the customs declaration, if a registered taxable person has imported goods in accordance with the special tax regime for the import of goods transactions; 25.7.7. column-number of the document; 25.8. in box 8 of the document date. 26. the tax report in part I of the 1 point recovery State budget calculated previously deducted the amount, as well as input tax refund from the State budget to calculate tax amounts that were not originally deducted as input, and the input tax adjustment values that specify a Report about the use of real property in section C of part I: 26.1. tax amount in accordance with article 102 of the law of the fifth subparagraph of point 2 and 3, the sixth paragraph of part 4. , the eleventh parts 2 and 3 and article 103 in the fifth; 26.2. the adjustment of the value of input tax in accordance with article 102 of the law of the fifth subparagraph of paragraph 4, paragraph 2, of the sixth, seventh, part 2, point 4 of part 11 and article 103 of the third subparagraph of paragraph 2. 27. For the purposes of completing the VAT 1 report part II: 27.1. a registered VAT tax payer or group that filed the report, VAT registration number; 27.2. the tax period. 28. in part II of the VAT 1 report indicates each individual counterparty's tax bill regardless of the transaction value. 29. in part II of the VAT 1 report indicates: 1. a box-29.1. counterparties established in another Member State – tax (goods supplier or service provider) name; 29.2. box 2 – registered in another Member State by a taxable person (supplier of the goods or service provider) issued in that Member State, VAT registration number, including the country code; 29.3.3. box-code that describes the type of transactions: 29.3.1. code "P" – services received from other registered taxable persons of the Member State in which the place of supply, in accordance with article 19 of the law, the first paragraph is domestic; 29.3.2. code "G"-goods received from another registered taxable persons (purchase of goods on the territory of the European Union); Code 29.3.3. "C" – the purchase of goods on the territory of the European Union in accordance with article 9 of the law of the third part, which is made by imports from third countries and the release for free circulation in another Member State of the European Union; 29.4.4. box-purchased goods or the value of the services received in local currency. Where: 29.4.1. a registered taxable person who purchases the goods or services received are calculated by the tax as the recipient of the goods or services, get a discount, the goods are sent back, the purchase is cancelled, reducing the purchase price of the goods or services received in advance, or back in the box indicates the goods or services received, or the value of the purchase value of the cancelled with a minus sign; 29.4.2. registered taxable person for the purposes of representation acquired the goods or received the services related to public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender, in accordance with the law, in this box of 100 for the first part of the article indicate 40 percent of purchased goods or services received; 29.4.3. registered taxable person has purchased or leased a small passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats in addition to the following, or has purchased, leased or imported car maintenance-related costs, including the cost of car repairs and the purchase of fuel, in the box under article 100, the second part indicates 80 percent of purchased goods or services received; 29.5.5. box – the calculated tax amount in LCY. 29.5.1. registered if: the taxable person for the purchase of goods or services received are calculated by the tax as the recipient of the goods or services, get a discount, the goods are sent back, the purchase is cancelled, the service is reduced or the price of goods purchased or received back the advance, this box indicates the specified input VAT tax reduction values with a minus sign; 29.5.2. registered taxable person for the purposes of representation has acquired the goods or received the services related to public conferences, receptions and meals, as well as the organisation of a registered taxable person the subject of the tender, in accordance with the law, in this box of 100 for the first part of the article indicate 40 percent of the tax amount for the goods purchased or received services; 29.5.3. registered taxable person has purchased or leased a small passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats in addition to the following, or has purchased, leased or imported car maintenance-related costs, including the cost of car repairs and the purchase of fuel, in the box under article 100, the second part specifies the 80 per cent of the tax amount for the goods purchased or received services; 29.6.6. box – economic activity purchased goods or services received, the value of the currency of the country from which you imported the goods or service received; 18.5. box 7 – currency code; 29.8. in box 8-from another registered taxable person (supplier of goods or service providers) receive a tax invoice number. If a registered taxable person is billed himself on tax bill of goods supplier or service provider on behalf of and in accordance with the interests of the law article 130, this tax invoice number; 9.-29.9. box from another registered taxable person (supplier of the goods or service provider) in the tax invoice received date. If a registered taxable person is billed himself on tax bill of goods supplier or service provider on behalf of and in accordance with the interests of the law article 130, this tax invoice number. 30. For the purposes of completing the VAT report part III 1:30.1. a registered VAT tax payer or group that filed the report, VAT registration number; 30.2. the tax period. 31. the VAT 1 report part III: 19.3 separately. each source document on which the conclusion of transactions – supply of goods and services (for example, tax invoice, receipt, receipt or payment of cash documents, customs declarations), and where the goods and services indicated in the total value without tax is 1 000 lats or more; 31.2. each source document, if a registered taxable person, of goods sold at auction, the bailiff (even if the goods and services tax, the total value of which does not exceed 1 000 LVL); 31.3. each source document, if a registered taxable person in accordance with the law, or 143 142.141. article provides goods and services (even if the goods and services tax, the total value of which does not exceed 1 000 lats). 32. the VAT 1 report part III registered taxable person indicates total: 32.1. source document, on the basis of which the conclusion of transactions domestic-supply of goods and services – with a single counterparty – a registered taxable person – the total value of tax over 1 000 lats and (in each of the source documents) specified goods and services, the total value of tax is less than 1 000 lats. In this case, fill in the SALES TAX report, part III, 1, 1, 2, 4, 5 and 6, using the box document type codes "g" for every counterparty; 32.2. the other justification documents, on the basis of which the conclusion of transactions – supply of goods and services, and (in each of the source documents) specified goods and services, the total value of tax is less than 1 000 lats. In this case, fill in the SALES TAX report, part III, 1, 4, 5 and 6 columns, indicating the kind of document code "T"; 32.3. transactions with a value without tax is 1 000 lats or more, if the recipient of the goods or services is not a registered taxable person, or a person who is not a taxable person, or a person who cannot be identified. In this case, fill in the SALES TAX report, part III, 1, 4, 5, and 6. the aisle, showing the kind of document code "X". 33. the tax report the part III 1:33.1.1. column-name counterparts, which are the goods or services are supplied; 33.2. in column 2 of the transaction partner VAT registration number; 33.3. the Declaration in box 3-row number, which indicates this deal. This box indicates the Declaration 41, 41.1, 42, 44, and 30.0 lines if the report is not selected in the code "g", "T" or "X". This box specifies the declarations 43. row if the fiscal representative for further export of the supplied goods in accordance with article 43 of the law the second part of the taxable tax 0% interest rate; 20.8. box 4: economic activities of the goods supplied or the value of the services provided for free; 33.5.5 in box-tax amount. This column indicates the amount of tax on the goods supplied or the services provided, for which tax budget pays for goods and services in accordance with the law, 142 or 143.141. Article, as well as of transactions, specified in the declaration line; 30.0 20.9.6. box – justify the type of document, which is a done deal. These types of points using the following codes: code "1" 33.6.1.-tax invoice; 33.6.2. code "2" for the receipt or voucher; 33.6.3. code "3"-non-cash payment document. The payment document is used, if a registered taxable person has received an advance for the supply of goods or services; 33.6.4. code "5"-another source document type; 33.6.5. code "V"-transactions which registered taxable person in accordance with the provisions of section 32.1. indicate the total amount; 33.6.6. code "T" – transactions which registered taxable person in accordance with the provisions of section 32.2. indicate the total amount; 33.6.7. code "X"-transactions which registered taxable person in accordance with the provisions of section 32.3. indicate the total amount; 20.9.7. column-number of the document; 33.8. box 8 of the document date. IV. Review of the supply of goods and services provided in the territory of the European Union the filling order 34.  Review of the supply of goods and services provided in the territory of the European Union (hereinafter referred to as the SALES TAX 2 report) (annex 3) by a registered taxable person who carries out the delivery of goods to the European Union established in another Member State to a taxable person established in another Member State or to a taxable person provides taxable services the place of supply of which, in accordance with article 19 of the law, the first paragraph is in another Member State of the European Union. 35. the tax report for each of the 2 counterparties indicates (if necessary, with a minus sign) summarized the supply of goods on the territory of the European Union established in another Member State the value of the taxable person (including transfer of goods (domestic) to another Member State in accordance with article 45 of the law on the first or second part) or other Member State registered taxable person provides the value of the services, the place of supply of which, in accordance with article 19 of the law, the first paragraph is in another Member State , adjusting it (reducing) granted discounts, advance refunded, voided back purchase, of goods supplied or service price cut, back of the goods received or services rendered value if these transactions and the supply of goods or services takes place both in one and different tax periods. 36. The supply of goods on the territory of the European Union, which registered taxable person in accordance with article 16 of the law of the fourth subparagraph, the amount of each beneficiary of the goods (the buyer) (for each VAT registration number) and specified separately from other supplies of goods within the European Union. 37. For the purposes of completing the VAT report 2:37.1. tax period; 37.2. a registered VAT tax payer or group that filed the report, VAT registration number; 37.3. the registered name of the taxable person (natural person-name); 23.2. the column "country code" – the code of the Member State of the European Union, which has issued tax number of the recipient of goods or services (the name of a Member State of the European Union or the abbreviation abbreviation, for example, Germany-DE); 37.5. the column "counterparty's VAT registration number" – another Member State registered taxable person (the recipient of goods or services) in that Member State the tax number issued without the country code; 23.4. the column "the supply of goods or services amount (LCY)" – the relevant taxation period supplies of goods made or services provided by total in dollars, for each recipient of the goods or services for each tax registration number (indicating the goods and services separately); 37.7. the column "K *": code "S" 37.7.1. in accordance with article 16 of the law of the fourth part of the supplies of goods carried out within the European Union, if a registered taxable person it is an intermediary (i.e., purchase goods on the territory of the European Union and deliver them to the inspected goods on the territory of the European Union); 37.7.2. code "P"-service that in accordance with article 19 of the law, the first paragraph of the other Member State provided registered taxable person; 37.7.3. code "G" – supply of goods on the territory of the European Union; 37.7.4. the code "C" – the transfer of goods (domestic) to another Member State which is performed after their release for free circulation domestically (article 45 of the law-fifth). 38. the report does not indicate the VAT 2:38.1. mounted or installed goods. 38.2. delivery of new vehicles not registered in another Member State to a taxable person or a non-taxable person; 38.3. the supply of goods in accordance with article 138 of the Act set out the special tax regime for dealing with second-hand goods, works of art, collectors ' items and antiques; 23.9. distance selling of goods; 38.5. the law 46, 47 and 48. article in the services, the place of supply of which shall be determined in accordance with article 19 of the law, the first paragraph. V. report of the correction for the supply of goods and services provided in the territory of the European Union's 39. filling order Correction report on supplies of goods and services provided in the territory of the European Union (hereinafter referred to as the SALES TAX 3 report) (annex 4) submitted to edit previously submitted TAX reports 2. 40. For the purposes of completing the VAT report 3:24.9. registered VAT tax payer or group that filed the report, VAT registration number; 40.2. the registered name of the taxable person (natural person-name); 40.3. the line "V" (old record)-VAT report previously submitted in 2 data set out in the column "taxation period" indicating the year and month, for which it was filed, and all of the other columns in the previously submitted 2 reports in the appropriate columns the data supplied; 40.4. row "J" (new recording) – previously submitted 2 reports in the specified data, the column "taxation period" indicates the year and month, for which it is submitted, and the previously submitted 2 reports in the specified data showing only those boxes that were made in error; 25.2. the column "taxation period" in the first two boxes-calendar the last two digits of the year, the last two boxes-calendar month order number. If you are the corrected TAX report, submitted 2 for tax periods up to 1 January 2010, fill in the column "taxation period", the first two boxes specify the calendar the last two digits of the year, the third-quarter in the box (in Arabic numerals), but the fourth box is left blank. 41. If found on any of the previous periods were not VAT 2 review, submitted by a taxable person established in the State revenue service sales tax 3 report that points made in the supply of goods or services. 42. If the sales tax report, repeatedly identified 2 error, this error is corrected, resubmit the VAT 3 report correcting the corrected SALES TAX above 2. Vi. Declarations for tax year of 43. filling order fill out the Declaration of the tax year (hereinafter VAT 4 Declaration) (annex 5): 43.1. taxation year; 43.2. the registered name of the taxable person (natural person-name); 43.3. the taxable person registered legal address (physical person – the declared place of residence address) and the postal code; 43.4. registered taxable person's VAT registration number (VAT group-sales tax group SALES TAX registration number); 43.5. phone number of the person responsible; 27.1. the lines "for the taxation year the declarations submitted by the calculated tax amount" – estimated State budget payable or repayable from the national budget (with a minus sign) in the amount of tax for a taxation year (January to December), corresponding to the tax period of 70 and 80 Declaration. the line total (without penalties); 27.2. the lines "On tax year calculated tax, subject to the adjustments made": corrected the State budget or to be paid from the State budget to be repaid (with a minus sign) in the amount of tax for a taxation year (January to December), calculated in terms of the proportion of transactions for the taxation year, and making statutory adjustments; 43.8. "line in the State budget the duty payable" – a number that the line "for a taxation year of the calculated tax, subject to the adjustments made" the total is greater than the line "for a taxation year the declarations submitted by the calculated tax amount"; 43.9. line "from the State budget of tax repayable" – a number that the line "for a taxation year the declarations submitted by the calculated tax amount in the" total "row is greater than The tax year calculated tax, subject to the adjustments made" amount. 44. where, in accordance with article 38 of the law in the second or third part of the procedures of the calculated value of transactions total for the taxation year, the sum of the positive and negative values are negative, then in accordance with article 38 of the law in the second or third part of the procedures of the estimated total value of transactions shall be treated as nil. VII. Report on the value of the goods delivered by Freeport and special economic zones by filling order 45. Filling the report about the value of the goods supplied by Freeport and special economic zones (hereinafter referred to as the SALES TAX 5 report) (annex 6), the value of the goods supplied in the Freeport and special economic zone, which made the delivery of the goods. VIII. Report on the fiscal representative transactions carried out the procedures for completing 46. fiscal representative shall fill out a report on the fiscal representative transactions (hereinafter VAT 6 report) (annex 7). VAT 6 report consists of three parts: 46.1. "I received and the exported goods ' (hereinafter referred to as the SALES TAX report, part I, 6). Fill it out, the fiscal representative shall indicate the taxation period in the territory of the European Union in the value of acquisitions of goods Act article 1 point 5 "d" referred to the deal, the value of goods received in domestic law, article 1, paragraph 5 "c" of the transaction referred to, during the tax period the value of exported goods and the end of the tax period in stock value of the goods; 46.2. "II. Item Vendor list" (hereinafter referred to as the SALES TAX 6 review part II). Fill it out, the fiscal representative shall indicate the goods suppliers – registered and non registered taxable person, the tax period from receipt of goods domestically, as well as established in the other Member States and not recorded in the taxable person, the tax period of which has been made in the acquisition of goods within the territory of the European Union law article 1 point 5 "c" and "d" referred to the transaction; 46.3. "III. Taxation of exported goods in the supplier list" (hereinafter referred to as the SALES TAX 6 review part III). Fill it out, the fiscal representative shall indicate the taxation period in the value of exported goods, indicating the product suppliers. 47. the tax report, part I, point 6:29.3. the fiscal representative VAT registration number; 47.2. the tax period for which the report is submitted. 48. the tax report, part I, line 6 showing: 29.9.  3. the lines during the tax period, the total value of the goods received, which are placed in a customs warehouse or an Excise warehouse. It is calculated as 3.1, 3.2, 3.3 and 3.4. line total; 48.2.3.1. row, from established and non-established taxable persons domestically the total value of the goods received, which are placed in a customs warehouse;
48.3.3.2. row, from established and non-established taxable persons domestically the total value of the goods received, which are placed in an Excise warehouse; 30.1.3.3. line-from another Member State and registered in the register of taxable persons in the territory of the European Union the total value of the goods received, which are placed in a customs warehouse; 30.1.3.4. line-from another Member State and registered in the register of taxable persons in the territory of the European Union the total value of the goods received, which are placed in an Excise warehouse; 30.2. row 4 – during the tax period the total value of the exported goods. It is calculated as 4.1, 4.2, 4.3 and 4.4 lines total; 30.3.4.1. line during the tax period, the total value of exported goods, which were received from domestic registered and unregistered taxpayers and placed in a customs warehouse; 30.3.4.2 line during the tax period, the total value of exported goods, which were received from domestic registered and unregistered taxpayers and placed in an Excise warehouse; 30.4.4.3 line during the tax period, the total value of exported goods, which was received in the territory of the European Union from other Member State registered and unregistered taxpayers and placed in a customs warehouse; 48.10.4.4 line during the tax period, the total value of exported goods, which was received in the territory of the European Union from another Member State registered and unregistered taxpayers and placed in an Excise warehouse; 48.11. row 5, at the end of the tax period in stock-the total value of the goods. It is calculated as 5.1, 5.2, 5.3 and 5.4 of the totals row; 48.12.5.1-stock line of registered and unregistered taxpayers received domestically, of the total value, which is placed in a customs warehouse; 48.13.5.2 line-the stock of registered and unregistered domestic taxpayers receive the total value of the goods, which are placed in an Excise warehouse; 48.14.5.3 line – in stock from another Member State of the registered and non-registered taxable persons in the territory of the European Union the total value of the goods received, which are placed in a customs warehouse; 48.15.5.4. line-in stock from another Member State of the registered and non-registered taxable persons in the territory of the European Union the total value of the goods received, which are placed in an Excise warehouse; 48.16.6. line-item total stock value, which, in accordance with article 85 of the Act provides a special tax regime for import of goods transactions. 49. the tax report in part II 6:49.1. the fiscal representative VAT registration number; 30.6. the tax period for which the report is submitted. 50. the tax report in part II 6 columns: 50.1.  1. column-number of the record; 50.2. in box 2-entry date; 50.3. box 3 – delivery – registered and non registered taxable person, the tax period from domestic goods have been received or registered in another Member State and the non-taxable person, the tax period in which you have purchased the goods in the territory of the European Union – the name (natural person-name); 50.4.4. box-supplier's VAT number (not a registered taxable person in another Member State without being registered taxable person-taxpayer's code); 50.5.5. box – VAT 6 reports the line number of part I (3.1, 3.2, 3.3, or 3.4) that contains this transaction; 50.6.6. box – the value of goods received in dollars without tax. The value in this box must match the total VAT 6 of part I of the report 3 the value specified in the row;
50.7.7. box – the value of goods received in a duty free currency. This box must not be completed for domestic goods received; 50.8. in box 8 – currency code. This box must not be completed for domestic goods received; 50.9.9. box-tax invoice (non-established taxable person in another Member State without being registered taxable person – the invoice) number; 50.10.10 in box-tax invoice (non-established taxable person in another Member State without being registered taxable person – the invoice) date. 51. the tax report 6, part III: 51.1. the fiscal representative VAT registration number; 51.2. the tax period for which the report is submitted. 52. the tax report 6, part III, column: 52.1.  1. column-number of the record; 52.2. the box 2-entry date; 52.3. in box 3-value of the exported goods in dollars without tax. Where the customs declaration shall be made on goods delivery made by different suppliers, or if more supply (number of invoices issued), the value of exported goods indicated on each supplier and discharged Bill separately. The value in this box must match the total VAT 6 of part I of the report 4 the value specified in the row and the declaration line contains value of 29.9; 52.4.4. box-customs declaration number; 5. box-52.5 exit date of the customs declaration; 52.6.6. box-code of the exporting country; 52.7.7. box-supplier-registered taxable persons or non-taxable person, of which was exported the goods received or registered in another Member State or a non-taxable person, the tax period in which the goods were purchased on the territory of the European Union, the name (a physical person – name and surname); 52.8. in box 8, the supplier's VAT number (not a registered taxable person established in another Member State, the taxable person-taxpayer's code); 52.9.9. box – VAT 6 of part I of the report line number (4.1, 4.2, 4.3 or 4.4), which contains the transaction; 52.10.10. box – the value of goods received in dollars without tax. This line indicates the value of the goods, the supplier of the goods on the invoice. If you export a portion of the goods on the invoice quantity (volume), the value indicated for the volume of exported goods; 52.11.11 in box-tax invoice (non-established taxable person in another Member State without being registered taxable person – the invoice) the number; 52.12.12. column-tax invoice (not a registered taxable person in another Member State without being registered taxable person – the invoice). IX. Report on the use of immovable property the order of completing 53. Overview of real estate (hereinafter referred to as the SALES TAX 7 report) (annex 8) consists of two parts: 53.1. ' i. on real estate registration (section A) and to the exclusion of real estate from the registry (C section) "(hereinafter referred to as the SALES TAX 7 review part I); 53.2. "II. About the use of the property tax year (B)" (hereinafter referred to as the SALES TAX 7 review part II). 54. Filling in the SALES TAX report, part I, 7:54.1. registered VAT tax payer or group member, for which the report is submitted, the VAT registration number; 54.2. the tax period. 55. the tax report the part I 7 columns: 55.1.  1. the box – real property cadastre number; 55.2.2. box – real property cadastre; 55.3.3. box – real estate purchase date or the date when it was in operation. 56. the tax report 7 (A) of part I of section registered taxable person fills in the registration of real property (or the property), and submitted with the tax return for the period in which it was purchased or taken into service. 57. For the purposes of completing the VAT 7 review, part I, section A, points: 57.1.  4. in the box – the total amount of duty relating to Article 99 of the law referred to in the first paragraph of the transactions (purchase of goods, services or real estate acquisition); 57.2.5-input tax amount in box on article 99 of the law referred to in the first paragraph of the transactions (purchase of goods, services or real estate acquisition); 57.3.6. box – real estate transactions, the use of which gives the right to deduct input tax, and transactions that do not give the right to deduct input VAT (a deal that gives the right to deduct input tax, the share in total transaction value shall be indicated in percentage); 57.4.7. box-code that describes the article 99 of the law referred to in the first paragraph of the transactions or transactions with immovable property (or part of the immovable property): 57.4.1. code "1"-to register the real estate is purchased, except purchased used real estate for sale which was applied to the tax in accordance with article 144 of the Act; 57.4.2. code "2"-the register the purchased real estate is used for real estate, for sale which was applied to the tax in accordance with article 144 of the Act; 57.4.3. code "3" – the real property register is built; 57.4.4. code "4" – the real property register is reconstructed, renovated or restored. 58. the tax report 7 of part I of section C registered taxable person shall complete, registered real estate (or registered real estate part) excluding from the register, and shall be accompanied by a declaration of the tax period in which the registered immovable property (or part of a registered immovable property) sold or taken other actions that real estate should be excluded from the register. 59. For the purposes of completing the VAT 7 review, part I, section C, point: 59.1.  in box 8, the State budget the amount of tax payable or reimbursable from State budget of tax amount. From the national budget to be repaid the amount of the tax shall be indicated by a minus sign; 59.2.9. box-code that represents all registered in the real property or any part of it from the registry: 59.2.1. code "A"-turns off all the registered immovable property; 59.2.2. the code "B"-exclude part of a registered immovable property and for the remaining registered in the real estate portion of the adjustments will be continued; 59.2.3. the code "C"-off the remaining registered in real estate; 59.3.10. box-a code that identifies the business with real estate (or part of a registered immovable property), where it will be excluded from the registry: 59.3.1. code "5"-registered real property (or part of a registered immovable property) is sold, except when it is sold is used in the real estate, which is suitable for sale tax in accordance with article 144 of the Act; 59.3.2. code "6" registered real property (or part of a registered immovable property) is used in the real estate, which is suitable for sale tax in accordance with article 144 of the Act; 59.3.3. code "7"-registered real property (or part of a registered immovable property) have died or been destroyed due to natural disasters or other emergency; 59.3.4. code "8"-registered real property (or part of a registered immovable property) is torn down; 59.3.5. code "9"-registered real property (or part of a registered immovable property) is invested in the company's capital; 59.3.6. code "10"-registered real property (or part of a registered immovable property) after a reorganisation or is transferred to the company's transition to the acquiring company; 59.3.7. code "11"-registered real estate off for another reason. 60. For the purposes of completing the VAT 7 review, part II: 60.1. registered taxable person, or a SALES TAX group, on which a report, VAT registration number; 60.2. tax year. 61. the tax report part II 7 columns: 61.1.  1. the box – real property cadastre number; 61.2. in box 2-real property cadastre; 38.1.3. box – real estate purchase date or the date when it was put into service; 62. the tax report, part II (B) 7 section registered taxable person fills in, adjusting the input VAT deducted on the registered immovable property, and shall be accompanied by a declaration of the tax year. 63. For the purposes of completing the VAT 7 review, part II: section B, 39.2.  4. in box – real estate transactions, the use of which gives the right to deduct input tax, and transactions that do not give the right to deduct input tax, the relevant tax year (a deal that gives the right to deduct input tax, the share in total transaction value shall be indicated in percentage); 39.3.5. box – the State budget the amount of tax payable or reimbursable from State budget of tax amount. From the national budget to be repaid the amount of the tax shall be indicated by a minus sign; 63.3.6. box-code that describes the correction: 63.3.1. code "D"-the adjustment is carried out on all registered real estate; 63.3.2. the code "E": the adjustment is made for the remaining registered immovable property part of another registered immovable property part removal from the register. 64. If a registered taxable person shall notify the State revenue service on the registered immovable property part of from the registry, submitting SALES TAX 7 review, part I, section C, then, continuing the adjustment of input tax on the remainder of the registered taxable person shall submit a VAT report, part II (B) 7. 65. If real property (or its part) is registered and excluded from the registry in the same tax period, for real property (or part of it) at the same time fill the VAT 7 review, part I (A) and (C) section. X. closing questions 66. If real property (or its part) is registered with the State revenue service before January 1, 2013, then continuing the adjustment of input tax, a registered taxable person shall submit a VAT report, part II (B) 7. 67. these provisions applicable value added tax declaration and its annexes and for completion of the submission, starting with 2013 (the first month of the first quarter, first half) the tax period. Informative reference to European Union directives, the regulations include provisions deriving from Council of 28 November 2006, Directive 2006/112/EC on the common system of value added tax. Prime Minister v. dombrovsky Finance Minister in place of the Minister of agriculture, l. Annex 1 of Rapidity Cabinet 2013 15. Regulation No. 40 January the Minister of finance, Minister of agriculture in place L. Annex 2 to the Rapidity of the Cabinet 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Rapidity of annex 3 of the Cabinet of Ministers on 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Rapidity of annex 4 Cabinet 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Rapidity of annex 5 cabinet 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Speed 6. Annex Cabinet 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Rapidity of annex 7 Cabinet 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Rapidity of Annex 8 Cabinet 15 January 2013 regulations No 40 instead of the Minister of finance, Minister of agriculture, l. Rapidity of