Cabinet of Ministers Regulations No. 908 Riga 2012 December 18 (Mon. No 71 86) procedures apply value added tax 0% interest rate to the supply of goods and services supplied to diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO), and the order in which reimburse the excise duty on the Republic of Latvia purchased excise duty are Issued in accordance with the law on value added tax article 50 of the eighth and the law "on excise duty" article 20 paragraph 1, second subparagraph "b" section and the fourth part i. General questions 1. establish procedures What: 1.1. value added tax 0% interest rate applicable to the supply of goods and services in the territory of the Republic of Latvia (hereinafter inland) provides diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO); 1.2. Approves the value added tax and excise duty exemption certificate (hereinafter certificate); 1.3. the grant or revoke the right to use the certificate without approval; 1.4. the competent authorities of the Republic approved certificate used domestically; 1.5. the State budget refunded excise duty on domestically purchased excise duty. 2. Value added tax 0% interest rate applies, refunding the value added tax on domestically purchased goods and services received this rule in accordance with the procedure laid down in chapter II, subject to the provisions of chapter III of the conditions and limitations. 3. Paid excise duty on domestically purchased excise duty release this rule in accordance with the procedure laid down in chapter II, subject to the provisions of this chapter III conditions and limitations. 4. Value added tax 0% interest rate made domestic supplies of goods and services provided directly applied, on the basis of the European Union, the competent authorities of the Member State or of the Republic of Latvia approved by the competent authority for the certificate, this provision in accordance with the procedure laid down in chapter IV, subject to this provision, the conditions of Chapter VI. 5. the competent authorities of the Republic approves the certificate, and grant or revoke the right to use the certificate without the approval of these regulations in accordance with the procedure laid down in chapter V. 6. the competent authorities of the Republic approved certificate used domestically this provision in accordance with the procedure laid down in chapter VI. II. Arrangements for the refund of value added tax and excise duties 7. the procedure laid down in this chapter apply to: 7.1. pursuant to the principle of parity: 7.1.1. In the Republic of Latvia in third countries established diplomatic and consular representatives; 7.1.2. the rules referred to in point 7.1.1 of the representation of the diplomatic and consular agents, administrative and technical staff and their family members, provided they are not Latvian nationals or permanent residents; 7.2. registered in the Republic of Latvia of the other Member States of the European Union diplomatic and consular representatives; 7.3. this rule 7.2. representations referred to diplomatic and consular agents, administrative and technical staff and their family members, provided they are not Latvian nationals or permanent residents; 7.4. in the Republic of Latvia registered institutions of the European Union, the institutions of the European Union missions under European Union law, bodies set up under the 8 April 1965 Protocol on the privileges and immunities of the European Union (hereinafter referred to as the Protocol on the privileges and immunities); 7.5. the persons associated with this rule 7.4. referred to in European Union institutions or bodies of the European Union's representation in the Republic of Latvia; 7.6. in the Republic of Latvia registered international bodies, other than those referred to in paragraph 7.4 of these provisions and as such recognized by the Republic of Latvia of the competent authorities, as well as to the members of such bodies, including in the Republic of Latvia established international organizations and representations of international organisations; 7.7 7.6. these provisions referred to and their representation in international organisations, which in the territory of the Republic of Latvia has diplomatic status, if such persons are nationals of the Republic of Latvia or permanent residents; 7.8. The North Atlantic Treaty Organization (NATO) Member States ' armed forces units are staying domestically (with the exception of the Republic of Latvia national armed forces), and the number of persons, including to train civilian staff, if such persons are nationals of the Republic of Latvia or permanent residents; 7.9. this rule 53.6. persons referred to in the subparagraph, which measures the total protection needs have acquired domestic goods or received the services not specified in the Member States of the European Union, approved by the competent authority of the certificate; 7.10. the persons defined in the treaties concluded with foreign countries which are not members of the European Union, or international organizations provided that such an agreement is allowed or approved as regards exemption from value added tax. 8. for the purposes of this chapter, the Republic of Latvia established diplomatic and consular representation in diplomatic and consular agents and administrative technical staff family members who accompany that person in the Republic of Latvia, is this person: 8.1. minor children; 8.2. children over the age of 18 years if they are studying in the Republic of Latvia Supreme or secondary education institutions and live with their parents; 8.3. the spouses. 9. Value added tax refunded: 7.1.1 these regulations 9.1, 7.2, 7.4 and 7.6. persons referred to in point, of the goods and services needs of persons official; 9.2. This provision 7.1.2., 7.3, 7.5 and 7.7. persons referred to in point – for goods and services that individual personal needs; 9.3. these regulations 7.8. persons referred to in point – for goods and services in final consumption in the Republic of Latvia; 9.4. This provision in paragraph 7.9. such persons, of the domestically purchased goods and services received total protection measure needs this rule 4.9. in the case referred to in subparagraph. 10. Excise taxes refunded: 10.1. these rules 7.1.1, 7.2, 7.4 and 7.6. persons referred to in point-products subject to excise duty that person to the official requirements; 10.2. This provision 7.1.2., 7.3, 7.5 and 7.7. persons referred to in point-products subject to excise duty that person's personal use; 10.3 these regulations 7.8. persons referred to in subparagraph a, of excise goods for final consumption in the Republic of Latvia; 10.4. This provision 7.9. persons referred to in point – on the domestic excise duty purchased total protection measure needs this rule 4.9. in the case referred to in subparagraph; 10.5. this rule 7.10. persons referred to in subparagraph a, of excise goods purchased this rule 7.10. contracts referred to specified purposes. 11. the amount of excise duty Refundable to the excise goods shall be calculated by taking into account the appropriate excise tax rate and the following information: 11.1 fuel (petroleum products, and natural gas), fuel quantity and type of product (gas oil, natural gas, gasoline, diesel, biodiesel, which is totally derived from rape seed oil, petrol or diesel with bio. In this case, indicates the projected type (ethyl alcohol or of rape seed oil derived biodiesel) and the content of the bio-fuel mixture tilpumprocento); 11.2. for alcoholic beverages – products (beer, wine, fermented beverages, intermediate products, other alcoholic drinks), name, absolute alcohol content product in tilpumprocento, one volume of the package number of packages, the manufacturer (only beer producers); 11.3. manufactured tobacco products (cigars, cigarillos, cigarettes, fine cut smoking tobacco cigarettes, another wound smoking tobacco), the name, packaging or one weight unit (cigarettes, cigars, cigarillos) in one package, the package number, retail price (cigarettes – the maximum retail price shown on the excise tax stamps); 11.4. the soft drinks – the type of product (for example, lemonade, mineral water with sugar, sweetening matter or flavoured aromatic substances), the name of one volume of the package number of packages; 11.5. about coffee-the type of product (for example, coffee, instant coffee, coffee drinks, extracts), the name, the percentage of coffee, one packaging weight, number of packages. 12. If the source document does not contain this provision of the information referred to in paragraph 11, which requires a refundable excise tax amount calculation, paragraph 10 of these regulations, the persons concerned shall submit the supporting documents in addition, which contains the necessary information, the veracity of the excise goods which the seller has stated with a signature and seal. If it is not possible to determine the type of product, and the rate of excise duty on alcoholic beverages or tobacco products, in addition to the documents of the relevant trade mark number excise duty or submit the appropriate excise tax stamps. 13. If the gas or gas oil quantity electronic cash register receipt does not specify the units of measure used for the application of the excise duty and fuel quantity limit control, oil gas and natural gas quantity adjustment using the following formula: 13.1. petroleum gas, if the specified quantity in litres should be translated in kg: Q = L x 0.5559 Q-oil gas quantity in kilograms; L-petroleum gas quantity in litres; 0.5559-liquefied petroleum gas the mean density (kg/l); 13.2. natural gas, if the specified quantity in kilograms should be translated in cubic metres: V = Q/0.683, where V is the volume in cubic meters of natural gas –; Q-quantity of natural gas, in kilograms; 0.683-natural gas average density (kg/m3); 13.3. natural gas, if the specified quantity in kilograms should be translated in l: V = Q x 1.35 g – the quantity of natural gas which is equivalent in litres; Q-quantity of natural gas, in kilograms; 1.35-average one kilogram of natural gas equivalent in litres (l/kg). 14. Value added tax and excise tax refund in the following periods: for 14.1. these rules 7.1.1, 7.2 and 7.6. persons referred to in subparagraph, having regard to that person the right to choose one of the following repayment period: 14.1.1. on a quarterly basis during the quarter, the goods purchased and services received; 14.1.2. once a month, if the requested reimbursement of the value added tax amount per month of purchased goods and services received not less than 1500 lats; 14.2. This provision 7.1.2., 7.3 and 7.7. persons referred to in paragraph, 14.3. of these rules other than the persons referred to in subparagraph, – quarterly during the quarter for purchased goods and services received; 14.3. third-country and European Union Member States ' diplomatic and consular missions in the Republic of Latvia of the administrative staff and their family members – once accreditation during the first four months of purchased goods and services received, starting from the date on which the Protocol of the Ministry of Foreign Affairs has received notice of the arrival of the person concerned in the Republic of Latvia; 14.4. this rule 7.4. persons referred to in the subparagraph, as required, but not less frequently than once a year for the period, of which require value added tax and excise tax refund (repayment period), purchased goods and services received; 14.5. this rule 7.5. persons referred to in paragraph – according to the conditions laid down in the Protocol on the privileges and immunities and its implementing agreements or contracts in the home; 14.6. This provision 7.8. persons referred to in paragraph – once a quarter on quarter during the purchased goods and services received; 9.1. This provision 7.9. persons referred to in point-once for each total protection during the event this measure needs the goods purchased and services received; 9.2. this rule 7.10. persons referred to in paragraph – once a quarter on quarter to excise duty purchased in these rules referred to in paragraph 7.10 for the duration of the contract. 15. This rule 7.1, 7.2, 7.3, 7.4, 7.5, 7.6, 7.7 and 7.10. persons referred to in the Ministry of Foreign Affairs submitted to the State Protocol application of the value added tax and excise duty repayment (annex 1) together with a justification of the original documents or regulations on the development and design of a document duly certified copy of the source document (hereinafter referred to as the certified copy of the document), including value added tax and excise duty of supporting documents. 16. The rules referred to in point 15 of the application shall be submitted to the following time limits: 16.1 these rules 7.1.1., 7.2. or 7.6. persons referred to in point: 16.1.1. within 30 days after the quarter in question, if the application is for the quarter; 16.1.2. within 15 days after the end of the month in question, if the application is for a month; 16.2. This provision 7.1.2., 7.3 and 7.7. persons mentioned in paragraph (including the one from 7.1.1 these regulations referred to the parents of the minors), except that rule 14.3. of the person referred to, within 30 days after the quarter in question; 16.3. this rule 14.3. of the person referred to, within 30 days after the end of the fourth month; 16.4. this rule 7.4 and 7.5 of the person referred to in point-six months after the end of the repayment period, for which the application is filed; 16.5. This provision a person referred to in paragraph 7.10.-30 days after the quarter in question. 17. This rule 7.1.1, 7.2 and 7.6 referred to persons who do not have a set deadline may submit justification for the original documents for the respective repayment period purchased goods or services received, the application shall be accompanied by the following: 17.1. certified copies of documents; 17.2. the national representations, written confirmation that the original source document are in the Ministry of Foreign Affairs of that country or other institution responsible for permanent keeping. 18. This rule 7.4. referred to persons who do not have a set deadline may submit justification for the original documents for the respective repayment period purchased goods or services received, the application shall be accompanied by the following: 18.1. certified copies of documents; 18.2. written confirmation that the original source document are in the responsible bodies of the European Union permanent storage. 19. This rule 7.10 and 14.3. persons referred to in the application shall be accompanied by the original documents only justification. 20. To design the rules referred to in point 15 of the application, the authorized person of the applicant: 20.1. part I of the application filled in; 20.2. If the application requires repayment of excise duty on fuel, indicate the registration number of the vehicle and mark that are registered in the Republic of Latvia to the name of the person requesting the refund of excise duties; 20.3. If the application of those provisions 7.10. persons referred to in this provision in the agreement referred to in paragraph 7.10. name, number, date and time of the transaction. 21. the Ministry of Foreign Affairs Protocol authorized person within 30 days after this Regulation referred to in point 15 of receipt of application: 21.1. examine whether the applicant is entitled to the value added tax law, the law "on excise tax" or these rules for value added tax and excise tax refund; 21.2. checks if the application is filed within time limits set by these rules; 21.3. checks whether the application complies with those rules form Appendix 1 and the application has added a source document according to paragraph 15 of these rules; 21.4. If the application is accompanied by a copy of the source document, checks the compliance with this provision in paragraph 17 or 18; 13.4. If all these provisions 21.1 21.2 21.3 21.4., and the conditions referred to in 21.5.1. Part II of the application: with the signature and stamp of certifying that this provision is demonstrably 21.1. the rights referred to in (a); 21.5.2. send the application together with the source documents to the State revenue service. 22. the Ministry of Foreign Affairs Protocol authorized person within 30 days after receipt of the application, send the application together with the documents back to the applicant of the justification that indicates if: 22.1. not found for this rule 21.1. the rights referred to; 22.2. the application is filed within time limits set by these rules; 22.3. not satisfied any of these rules and 21.4 21.3. in these conditions. 23. If the application is sent back, based on this rule 22.3.: 23.1. the applicant may, within 30 days after receipt of the returned the submit on the application of the Ministry of Foreign Affairs of the State of the application specified in the Protocol; 23.2. the Ministry of Foreign Affairs Protocol authorized person within 30 days after receipt of the application to the specified checks whether the application meets the specified rule 21.3 and 21.4. the conditions referred to in point: 23.2.1. If specified and the application meets those conditions, send it to the State revenue service; 23.2.2. If the specified application does not comply with those conditions, send it together with the source documents back to the applicant, stating the reasons. In this case, the applicant was no longer entitled to submit an application specified. 24. This provision and 7.9 7.8. persons referred to in the application submitted to the Defence Ministry, value added tax and excise duty repayment (annex 2), together with the justification of the original documents or certified copies of documents, including a value added tax or excise duty of supporting documents the following periods of time: 24.1. This provision a person referred to in paragraph 7.8.-30 days after the quarter in question; 24.2. the provisions referred to in paragraph 7.9. persons – 60 days total protection measures. 25. To design this provision in paragraph 24. the application of these provisions, and 7.9 7.8. persons referred to the authorised person must fill out part I of the application. 26. the Department of Defense authorized person within 30 days after the rules referred to in paragraph 24 of receipt of application: 26.1. examine whether the applicant is entitled to the value added tax law, the law "on excise tax" or provided for in these provisions of the value added tax or excise tax refund; 26.2. checks if the application is filed within time limits set by these rules; 26.3. checks whether the application according to the rules in paragraph 24; 16.4. If all these rules, and 26.3 26.1 26.2. in these conditions: part II application 26.4.1. with the signature and stamp of certifying that this provision is demonstrably 26.1. the rights referred to in subparagraph a; 26.4.2. send the application together with the source documents to the State revenue service. 27. the Department of Defense authorized person within 30 days after receipt of the application, send the application together with the documents back to the applicant of the justification that indicates if: 27.1. these provisions are not found in 26.1. the rights referred to; 27.2. the application is filed within time limits set by these rules; 27.3. the application is made under this rule 26.3. the conditions referred to in point. 28. If the application is sent back, based on this rule.: 28.1 27.3. the applicant within 30 days after receipt of the returned submission is entitled to submit an application specified in the Ministry of defence; 28.2. The Defense Ministry within 30 days after receipt of the application to the specified checks whether the application meets the specified rule 26.3. the conditions referred to in (a), and: If the application specified 28.2.1. meets those conditions, send it to the State revenue service; 28.2.2. If the specified application does not meet those conditions, send it together with the source documents back to the applicant, stating the reasons. In this case, the applicant was no longer entitled to submit an application specified. 29. The State revenue service within 30 days, or 15 of these rules referred to in paragraph 24 of receipt of application: 29.1. checks whether the application contains information and meet the following conditions: application in 29.1.1. goods and services that are eligible to claim value added tax and excise tax refund, corresponds to the value added tax law, the law "on the excise tax" or the requirements of this regulation; 29.1.2. the application to the goods and services specified in the application have been received to the repayment period; 29.1.3. the application added to the original source document or these rules 17. or 18 of these cases the certified copies of documents, including value added tax and excise duty of supporting documents, which prescribed laws; 29.1.4. the application added to a source document to comply with the law; 29.1.5. each application in the vindication of the attached document contains the transaction value shall not be less than 42. these provisions or the amount specified in paragraph 44;
29.1.6. an application in the specified amount of fuel, which is required for reimbursement of excise duty does not exceed the law "on the excise tax" in the fourth paragraph of article 20 of that fuel for vehicles the applicant indicated in the application in accordance with the provisions of paragraph 20.2; 29.2. check the application-specified refundable value added tax amount and calculate the amount of excise duty and, if you make a mistake in the calculation, specify it; 3. decide on value added tax and excise tax refund, in whole or in part, or of the refusal to pay back some of the taxes, or both. 30. If the application or the information does not meet even one of these rule 29.1. the conditions referred to in the State revenue service shall decide on the value added tax or excise duty refund or partial refusal to refund of value added tax or excise duty, or both, of these taxes. 31. If the State revenue service has adopted a decision on value added tax and excise duty refund fully, the State revenue service within five working days after the decision sends the decision to the Ministry of Foreign Affairs or the Ministry of protection of the Protocol, including: 31.1. reimbursement of approved value added tax and excise tax amount; 31.2. types of vehicles, where the value added tax shall be refunded for this rule, paragraph 46. 32. If the State revenue service has adopted a decision on refusal to refund of value added tax and excise duties, in whole or in part, on the basis of this provision, paragraph 30:32.1. The State revenue service within five working days after the decision has been forwarded to the Ministry of Foreign Affairs, National Defense Ministry Protocol or decision along with source documents, including value added tax and excise duty of supporting documents for the refused refund indicating the reasons for the refusal; 32.2. the Ministry of Foreign Affairs or the Department of Defense Protocol to seven working days notify the State Revenue Service decision that rule 15 or 24 submissions referred to the applicant. 33. The provision in paragraph 31 and 32 in that decision to be specified in the approved value added tax or excise tax amount within seven working days after the decision of the Government to be repaid in the application to the specified bank account. Costs associated with the transfer of money, repayable amounts deductible. 34. on the basis of the submissions, which are reimbursed value added tax and excise duties, as well as the submissions of original source document added or this provision 17. or 18. in the case referred to in paragraph certified copies of documents remain in the possession of the State revenue service. 35. If this provision 15. referred to in paragraph 24, the applicant is required to get back to the original source document submitted, the State revenue service at the request of the applicant, the application shall excuse the original document, leaving the storage in the State revenue service certified copy of the document. 36. The Ministry of Foreign Affairs of the Republic of Latvia's State Protocol based on the Republic of Latvia registered another country's diplomatic or consular representation in the proposal, a decision may be taken on the value added tax and excise duty refund on their diplomatic or consular representation in the Republic of Latvia and with the representation of the related parties according to the value added tax and excise duty refund provisions of the Latvian diplomatic or consular representation and the representation of the related parties. 37. To be able to change the value added tax and excise duty repayment conditions according to this provision, 36, registered in the Republic of Latvia national diplomatic or consular representation of the Ministry of Foreign Affairs submitted to the State Protocol, the application of the value added tax and excise duty repayment conditions for the representation of the Republic of Latvia and with the representation of the related parties, adding the proposals to apply the national value added tax and excise duty repayment terms for diplomatic or consular representation and related persons in the Republic of Latvia. 38. the Ministry of Foreign Affairs Protocol within 30 working days of the rule referred to in paragraph 37:38.1. referral to assess the proposals contained in the application; 38.2. the decision to change or not to change the value added tax and excise duty repayment conditions in the Republic of Latvia established national diplomatic or consular representation and the representation of the related parties under the proposals set out in the application; 23.8. inform the person that made this provision the application referred to in paragraph 37, of the decision taken; 23.9. If a decision is taken to change the value added tax and excise duty repayment conditions, inform the State revenue service on value added tax and excise duty repayment terms in the Republic of Latvia established national diplomatic or consular representation and the representation of the related parties. 39. If the information on changes in the value added tax and excise duty repayment conditions of the Republic of Latvia, the diplomatic or consular representation and the representation of the related parties in that country, the Foreign Ministry's State Protocol is entitled to take the decision to change the value added tax and excise duty repayment conditions national diplomatic or consular representation in the Republic of Latvia and with the representation of the related parties. III. Limitations and conditions for the value added tax and excise duty refund 40. Value added tax refunded: 24.9. this rule 7.1.1., 7.2 and 7.6. persons referred to in point – these rules specified in annex 3 of the goods and services; 40.2. This provision 7.1.2., 7.3 and 7.7. persons referred to in point – these rules specified in annex 4 of the goods and services; 40.3. this rule 7.4 and 7.5. persons referred to in point – for goods and services within the limits and under the conditions laid down in the Protocol on the privileges and immunities and its implementing agreements or contracts in the home. 41. The United States Embassy in the Republic of Latvia and with this Embassy related parties the value added tax on domestically purchased goods and services received and the excise duty on domestically purchased excise duty refund, without application of these restrictions in these provisions. 42. This rule 7.1.1., 7.2, 7.4, 7.6, 7.8, 7.9 and 7.10. persons referred to in the value added tax and excise duty are released, where each source document contains the amount of the transaction, including the value added tax of not less than 125 lats, but if the conclusion of a headquarters agreement, each value added tax invoice amount is not less than the relevant headquarters agreement the minimum amount by which the refund of value added tax. 43. in paragraph 42 of these rules this restriction does not apply to charges for electronic communication services, radio and television broadcasting, space rental, electricity, gas and heat supply, water supply in the central water supply, sewage and garbage services, security services, as well as fees for vehicles purchased fuel. 44. This provision 7.1.2., 7.3, 7.5 and 7.7. persons referred to in point value added tax and excise tax refund, if each source document contains the amount of the transaction, including value added tax, is not less than 35, but if the conclusion of a headquarters agreement, each value added tax invoice amount is not less than the relevant headquarters agreement the minimum amount by which the refund of value added tax. 45. This provision, paragraph 44, the restriction does not apply to charges for electronic communication services, radio and television broadcasting and on fees for vehicles purchased fuel. 46. This provision 7.1.2., 7.3 and 7.7. persons referred to in point of value added tax refunded every three years per vehicle purchased during service in the Republic of Latvia. 47. Excise duty on vehicles purchased fuel reimbursed in accordance with the law "on the excise tax" in the fourth paragraph of article 20. This restriction does not apply to these terms, 7.9 and 7.8.7.10. persons referred to in the subparagraph.
48. The value added tax shall not be refunded for the Republic of Latvia purchased ancient or antique objects older than 100 years, art and used goods. 49. The excise tax does not release this rule 7.8. persons referred to in the subparagraph on the Republic of Latvia purchased alcoholic beverages and tobacco products. 50. the goods for which a refund of value added tax and excise tax and goods placed under a 0 value added tax rate of interest not permitted for commercial purposes. 51. The value added tax and excise tax paid under section 7 of these regulations such person, refundable State budget or on the amount reduced in accordance with the subsequent submissions the estimated refundable tax amount if: 51.1. This provision 7.1.1, 7.2, 7.4, 7.6 and 7.8. persons referred to in the year of the sale or other disposal of the acquisition for the benefit of a person other than those referred to in point 7 of these rules. goods (except vehicles), value (without value added tax) exceed 1000 dollars per unit; 51.2. This provision 7.1.2., 7.3, 7.5 and 7.7. persons referred to in the year following the purchase of the sale or other disposal of the good to another person not mentioned in section 7 of these regulations, the goods (except vehicles), value (without value added tax) exceeds 500 Lats per unit; 51.3. these rules 7.1.1, 7.2, 7.4, 7.6 and 7.8 in the person within three years after the purchase of the vehicle and its registration in the Republic of Latvia, but if the headquarters agreement has been concluded, the relevant headquarters agreement for the period specified in this vehicle is sold or otherwise disposed of to a person other than those referred to in section 7 of these regulations; 51.4. value added tax or excise tax has been repaid in error. 52. On value added tax and excise duty amount repayable to the State budget in accordance with the provisions of paragraph 51:52.1. This provision a person referred to in paragraph 7 shall inform the State revenue service and responsible institutions concerned (Ministry of Foreign Affairs of the State of the Protocol or the Defence Ministry); 52.2. The State revenue service informs that provision a person referred to in paragraph 7 and the relevant responsible authorities (the Ministry of Foreign Affairs or Defence Ministry Protocol) If this rule referred to in paragraph 7, the person has not provided information in accordance with this provision, 52.1., but the State revenue service has that rule 51, paragraph information. IV. Procedures apply value added tax 0% interest rate specified in Chapter 53. This provision applies to: 53.1. other Member States of the European Union in third countries established diplomatic and consular representatives, their diplomatic and consular agents, administrative and technical staff and their family members; 53.2. other Member States of the European Union Member States of the European Union established diplomatic and consular representatives, their diplomatic and consular agents, administrative and technical staff and their family members; 53.3. other Member States of the European Union established the European Union institutions or their representations on the territory of the European Union and related persons, the European Atomic Energy Community, the European Central bank, the European investment bank or, in accordance with European Union law established structures to which the Protocol on privileges and immunities – within the limits and under the conditions laid down in that Protocol and the implementation of agreements or contracts in the home; 53.4. other Member States of the European Union registered international bodies, other than those mentioned in this rule and in which 53.3 as recognised by the competent authorities of the Member State concerned, and the members of such bodies, including the international organizations or the international missions in the territory of the European Union (hereinafter referred to as the international organisation or its representative office in the territory of the European Union), within the limits and under the conditions laid down in the international conventions to which this organization created whether the host agreements; 13. this rule 53.4. referred to international organizations or their subsidiary employees to which the territory of the Member States of the European Union have diplomatic status, within the limits and under the conditions laid down in the international conventions to which these organizations created or by headquarters agreements; 53.6. The North Atlantic Treaty Organization (NATO) member units of the armed forces, including the rapid reaction force units, which arrives in the Republic of Latvia on the overall measure of protection, and it is composed of persons, including to train civilian staff; 53.7. The North Atlantic Treaty Organization (NATO) units, which are based on the international treaty, have concluded with a registered taxable person of contract for the supply of goods or services, if the treaty domestically traded goods and services paid for from the North Atlantic Treaty Organization (NATO); 53.8. Republic of Latvia established these rules 7.1.1, 7.2, 7.4, 7.6 and 7.8. persons referred to in subparagraph that domestically built official uses for real estate, the real estate construction for the acquisition of goods or services (including the supply of building materials, design, construction services); 7. This provision is 53.9. persons referred to in point of purchase of excisable goods from the Excise warehouse and inland. 54. The value added tax 0% interest rate on the basis of the Member States of the European Union, approved by the competent authority of the certificate, the certificate specified in the example, the supply of goods and services that provide domestic: 54.1. this rule 53.1 53.2 53.3.,., 13., and 53.4 persons referred to in subparagraph a; 54.2. this rule 53.6. persons referred to in subparagraph except the person who arrives in the Republic of Latvia on the overall measure of protection from the State, which can not be completed in the certificate. 55. Value added tax 0% interest rate, based on The Republic of Latvia approved by the competent authority of the certificate, apply to the following: 55.1. the certificate the following supplies of goods and services that provide domestic: 55.1.1. this rule 53.6. persons referred to in the subparagraph, which arrives in the Republic of Latvia on the overall measure of protection from the State, which can not be completed certificate if they have concluded with a registered taxable person of contract for the total duration of protection measures for the supply of goods or services; 55.1.2. this rule 53.7 53.8 and persons referred to in paragraph; 55.2. the certificate specified in the supply of excisable goods from the Excise warehouse of goods domestically that rule 7. persons referred to in point. 56. to purchase goods domestically or obtain services with value added tax 0% interest rate on the basis of the European Union, the competent authorities of the Member State or of the Republic of Latvia approved by the competent authority for the certificate, 54 and 55 of these regulations. persons referred to in paragraph shall submit the original of the certificate of the registered taxable person from whom it acquired the goods or received the services. 57. the right to apply value added tax 0% interest rate to the supply of goods and services that are provided in this provision national 54 and 55. persons referred to in paragraph 1, specified in the certificate is the only registered taxable person. 58. a registered taxable person to the applicant a certificate of the statement of value added tax invoice for goods supplied and services rendered in accordance with the law of value added article 125, the application of the value added tax 0% interest rate, and retain the original of the certificate to their accounting documents. V. procedures for the Republic of Latvia, the competent authorities shall approve the certificate and grant or revoke the right to use the certificate without approval, 59. competent authorities to approve the certificate as well as grant or revoke the right to use the certificate without approval are: 59.1. the Ministry of Foreign Affairs; 59.2. The Ministry of defence. 60. Make changes to the certificate of approval of order in the Republic of Latvia, the Ministry of Foreign Affairs or the Ministry of defense within five working days: 60.1. inform the European Commission of the Republic of Latvia, indicating the competent authorities responsible for the approval of the certificate; 60.2. sends the State Revenue Department and the European Commission for the signature and the stamp of the Republic of Latvia uses the certificate by the competent authority for approval. 61. model form of certificate defined in Council March 15, 2011 in the implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (hereinafter Regulation No 282/2011), in annex II. Certificate form completed in Latvian or English. Certificate guidelines for filling out the form provided on the website of the Ministry of Foreign Affairs on the internet (http://www.am.gov.lv/en/protocol/). 62. the Ministry of Foreign Affairs approves the certificate, which shall be drawn up: 62.1. this rule 7.1, 7.2, 7.3, 7.4, 7.5, 7.6, 7.7 and 7.10. persons referred to: 62.1.1. for the acquisition of goods and services in another European Union Member State; 62.1.2. acquisition of excisable goods from the Excise warehouse and inland; 62.2. these rules 7.1.1, 7.2, 7.4 and 7.6. persons referred to in the acquisition of goods and services domestically official uses for real estate construction. 63. The Ministry of defence approves the certificate, which shall be drawn up: 39.2.7.8. these provisions of the person referred to in paragraph (except the Republic of Latvia national armed forces): 63.1.1. the acquisition of goods and services in another European Union Member State; 63.1.2. acquisition of excisable goods from the Excise warehouse and inland; 63.1.3. the acquisition of goods or services provided by the official domestic needs in real estate construction; 39.3. the Latvian national armed forces units, passing on common measures in other Member State of the European Union – needs this protection measures for the acquisition of goods and services in another European Union Member State; 63.3. this rule 53.6. referred to persons arriving in the Republic of Latvia on the overall measure of protection from the State, which can not be completed certificate if they have concluded with a registered taxable person of contract for the duration of the common measure of protection for the supply of goods or services – common measures provided for the purposes of the acquisition of goods and services domestically; 63.4. this rule 53.7. persons referred to in the register of taxable persons provided for in the contract concluded for the acquisition of goods and services domestically.
64.62. These provisions, or person referred to in paragraph 63 of the submitted for approval to the competent authority (Ministry of Foreign Affairs or the Ministry of Defence), fill the form of the certificate (in triplicate) and in a purchase order form, if the certificate is attached to the purchase order. 65. The Foreign Ministry or the Defense Ministry authorized person within 15 working days after the provision of the certificate referred to in paragraph 64 of the receipt: a form 65.1.  checks whether the applicant is eligible to receive goods and services with a value added tax 0% interest rate or exemption from excise tax pursuant to the requirements of these regulations; 65.2. checks the certificate form is completed in accordance with Regulation No. 282/2011 and to annex II to these regulations, paragraph 84; 65.3. the check is the translation, if the certificate form or purchase order form is not completed in Latvian or English; 65.4. Decides to approve or reject certificate a certificate confirmation. 66. the Ministry of Foreign Affairs or the Ministry of defense does not endorse the certificate, if it does not meet even one of these rules, or 65.2 65.3 65.1... the conditions referred to in point. 67. the Ministry of Foreign Affairs does not confirm the certificate, if that rule 62, paragraph have not been complied with in the application of the person for any of the "Law On excise duty" article 20 paragraph 2 of the second paragraph of the "d" section or in the fifth subparagraph, paragraph 3. 68. The Ministry of defence does not confirm the certificate, if the rules referred to in paragraph 63 of the person it has drawn up on alcoholic beverages and tobacco products. 69. Where a decision has been taken to confirm the certificate, or of the Ministry of Foreign Affairs notified the person of the Ministry of defence that the period referred to in paragraph 65:69.1. Approves the certificate with a certificate signed and stamped in box 6 of the form; EB 69.2. confirm by signature and stamp purchase order form; 69.3. give the registration number of the certificate; 69.4. transmit the approved certificate 62. these provisions or paragraph 63. 70. Where a decision has been taken not to approve the certificate of the Ministry of Foreign Affairs or the Ministry of defense that rule 65 time limit referred to in paragraph shall send the certificate of approval back to the form without this rule 62.63. referred to in paragraph 1 or to the person, stating the reasons in accordance with these rules, 67 or 66.68. 71. the Ministry of Foreign Affairs or the Ministry of defence provides certificate and the decision taken in respect of the records of the Ministry of Foreign Affairs or the Ministry of defence in the database, including: 71.1. applicant (legal person) the name and accreditation number of the Latvian Republic or an individual's name, address and licence number of the diplomat or the North Atlantic Treaty Organization (NATO) departments or units of the armed forces of the name and legal address, or with its authorisation, the person's title, rank , name and last name; 71.2. the approval date of the certificate; 71.3. the registration number of the certificate; 71.4. certificates or purchase order for the items in the name, quantity, and total value (currency): 71.4.1. be acquired in other Member States of the European Union; 71.4.2. intended to buy domestically; 71.5. certificates or purchase order contains the service names, quantity and total value (including currency): 71.5.1. expected other Member States of the European Union; 71.5.2. designed to get inland; 71.6. If necessary, other information. 72. where these rules 7.1.1, 7.2, 7.4, 7.6 and 7.8 in the person acquiring goods or services, the official Foreign Ministry or the Defense Ministry may decide to grant that person the right to use the certificate without approval for a period not exceeding 36 months. 73. where these rules 7.1.1, 7.2, 7.4, 7.6 and 7.8. persons referred to in the construction of inland real estate official, Foreign Ministry or the Defense Ministry may decide to grant that person the right to use a certificate confirmation domestically without the construction of real estate for the acquisition of goods and services in real estate construction project completion time. 74. in order to receive the right to use the certificate without validation, these rules 7.1.1, 7.2, 7.4, 7.6 and 7.8. persons referred to in paragraph shall submit to the Ministry of Foreign Affairs or the Ministry of defence a written submission. 75. The Ministry of Foreign Affairs or the The Defense Ministry authorized person within 15 working days after the rules referred to in paragraph 74 of receipt of application: 75.1. checks if the person who has applied for the right to use the certificate without approval, comply with this provision or paragraph 73 72. these requirements. 75.2. examine whether the right to use the certificate without approval is not required, before the expiration of three years from the date of the cancelled the decision by which the person is entitled to use the certificates without approval; 75.3. the decision to grant a person the right to use the certificate without approval or reject this. 76. the Ministry of Foreign Affairs or the Ministry of defence does not grant the right to use the certificate without approval, if it does not meet even one of these rules, or 75.1 75.2. subparagraph a.. 77. These rules 7.1.1, 7.2, 7.4, 7.6 and 7.8. the person referred to in three years is not granted rights to use the certificate without validation if: 77.1. a person who does not comply with this provision or paragraph 72.73. requirements set out in the certificate is used without approval; 77.2. person to whom the decision is entitled to use the certificates without approval, has used it after the end of the deadline; 77.3. the decision by which the person is entitled to use the certificates without approval a cancelled. 78. If a decision is taken to grant the right to use the certificate without approval, the Foreign Ministry or the Defense Ministry that the time-limits laid down in paragraph 75 of the decision taken in writing: 78.1. the person who submitted that rule 74. application referred to in paragraph 1, indicating the period of time for which the granted rights to use the certificate without approval, as well as the date and number of the decision; 78.2. The State revenue service and the European Commission giving the person the right to use the certificate without approval, the period of time for which the rights are granted, as well as the date and number of the decision. 79. Where a decision has been taken not to assign the right to use the certificate without approval, the Foreign Ministry or the Defense Ministry that the time-limits laid down in paragraph 75 of the decision shall inform the person who made that rule 74. application referred to in paragraph 1, indicating the reasons for the refusal in accordance with the provisions of paragraph 77.76. or.  80. a decision with which the person is entitled to use the certificate without validation, include the Ministry of Foreign Affairs or the Ministry of defence in the database, specifying the period of time for which the said rights are granted, the date and number of the decision. 81. If a person who is granted the right to use the certificate without validation, the certificate is used domestically, not subject to this provision referred to in paragraph 84, the Ministry of Foreign Affairs or the Ministry of defence on the basis of the State revenue service, within five working days after the receipt of that information to the repealed decision with which the person is entitled to use the certificates without approval, and shall inform the parties in writing and State revenue service of the decision indicating the reasons for the cancellation and the date on which the applicant has lost the right to use the certificate without approval. 82. The date on which the provisions of the repealed paragraph 78 of the decision and the reasons for the cancellation of the decision indicates the Foreign Ministry or the Defense Ministry database. Vi. Procedures of the Republic of Latvia approved the certificate by the competent authority is used domestically 83. Rights in the Republic of Latvia approved the certificate by the competent authority to acquire goods domestically and get services with value added tax 0% interest rate, this provision is only 55 in. 84. This provision a person referred to in paragraph 55 of the present a certificate to submit a registered taxable person which that person domestically provides goods or services, subject to the following conditions: 84.1. the certificate shall be drawn up separately for every registered taxable person supplying goods or services; 52.3. the certificate shall be drawn up for each tax period during which the goods or services received; 84.3. certificate forms A part of the box 5 paragraph 2 indicates the "Republic of Latvia"; 84.4. the certificate form in box 5.b or purchase order shall specify in each tax period for goods and services received in the name, quantity, unit value and total value (without value added tax) in dollars; 84.5. with a registered taxable person if the contract has been concluded for the supply of goods and services: 84.5.1. the certificate shall be drawn up on the duration of the contract, adding to the form of the certificate, a copy of the contract; 84.5.2. certificate of the form box 5.b indicating contract number, date, as well as the name and total value (without value added tax), in LCY, the goods and services that is eligible to receive under the contract; 84.6. with a registered taxable person if the contract has been concluded, based on the international treaty, the form of the certificate box 5.b shall also indicate the name of the international agreement and the date. VII. concluding issues 85. Be declared unenforceable: 85.1. The Cabinet of Ministers of 23 March 2010 No. 284 of the rules "rules on excise duties and value added tax exemption certificate approval" (Latvian journal, 2010, 2011, 52 No; 5. No.); 85.2. The Cabinet of Ministers of 30 March 2010 the rules no 308 "procedures apply value added tax to the supply of goods and services supplied to diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO), and the order in which reimburse the excise duty on the Republic of Latvia purchased excise duty" (Latvian journal, 2010, 2011, 52 No; 6, 178. no). 86. the certificate for the acquisition of goods and services to the domestic value added tax 0% interest rate must not be present if this rule 53.7. referred to in the contract has been concluded with a registered taxable person to whom the State revenue service until 2012 31 December have issued permission to apply value added tax 0% interest rate contract provided for the supply of goods and services for the duration of the contract. 87. the submissions of value added tax and excise tax rebate on the repayment period up to 2012 December 31, dealt with in accordance with the procedures applied by 2012 December 31. 88. the provisions shall enter into force on January 1, 2013. Prime Minister v. dombrovsky Finance Minister a. Wolf annex 1 Cabinet 18 December 2012 regulations no 908 application value added tax and excise duty repayment in the Republic of Latvia established diplomatic and consular representatives, the European institutions and international organizations of the Ministry of Foreign Affairs of the State to the Protocol, the applicant of the diplomatic or consular representation of the diplomatic or consular representation in the diplomatic or consular agents of the diplomatic or consular representation in the administrative and technical staff of diplomatic or consular agents or administrative personnel, family members of the bodies of the European Union or its representation with Institutions of the European Union or its representative the person related to the international organization or its representation in the international organizations or the representation of employees in the Republic of Latvia has diplomatic status in a contract concluded with a foreign country, which is not a Member State of the European Union, or international organization, the specified person account holder (name, surname) (BIC/swift code) (IBAN number) Please repay: 6. table column specified a value added tax (VAT) ____ ____ ____ ____ ____ ___ LVL 14. table column specified excise ____ ____ ____ ____ ____ ___ LVL certify that the items in the application have not been and will not be used for commercial purposes.
The name of the agency or institution of State protocol driver (or its authorized person) (name, surname, signature) (name, surname, signature) applicant (name, surname, signature) date ___ ____ ____ ____ ____ ____ ____ Z.v.   Datums ___________________________  Z.v. Please reimburse sales tax and excise tax on the justification documents specified goods and services for which payment period from ____ ___ ____ ____ ____ ____ to ____ ____ ____ ____ ____ ___ No. PO box Product or service name (excise duty also indicate the type of product) 1 source document (tax invoice) number and date of the information on PVN2 excise nodokli3 product or service value without VAT (Ls) TAX rate (%) VAT amount (Ls) (box 4 x 5 box) and the vehicle registration number (specified by requesting a refund of the excise duty on fuels) goods package number 2 item one package weight (kg) volume (l) or unit (cigarette cigar, cigarillos), indicating unit excise goods quantity indicating unit (box 8 x 9. box) a spirit drink alcohol (% vol.) for the maximum retail selling price of cigarettes the excise rate excise tax amount ($) total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 total notes 1 people who require only the VAT and sales tax is repaid without which this provision in annex 3 or 4, limitations 2. do not fill in the box. 2 individuals who require only a refund of the excise duty, 4, 5 and 6 does not fill in the field. 3 persons who require only a SALES TAX refund, 7, 8, 9, 10, 11, 12, 13 and 14 do not fill in the box.  7. in column 4 indicate the vehicles registered in the Republic of Latvia to the Republic of Latvia established diplomatic or consular missions or representations associated with this person's name, or to the institution of the European Union or its representative offices in the Republic of Latvia, or the name of the person associated with it, or contract concluded with a foreign country, which is not a Member State of the European Union, or international organization, the specified person's name. Finance Minister a. Wolf annex 2 Cabinet 18 December 2012 regulations no 908 application value added tax and excise duty drawback system in the North Atlantic Treaty Organization (NATO) Member States ' armed forces units for the Ministry of defence, the applicant Member State of NATO armed forces, staying in the Republic of Latvia (except for the Latvian national armed forces) member of NATO armed forces units in person member of NATO armed forces unit arriving in the Republic of Latvia on the overall measure of protection and has paid the sales tax and excise tax on this measure needs domestically purchased goods or services not specified in the relevant Member State of the European Union approved by the competent authority on the certificate account holder (name, surname) (BIC/swift code) (IBAN number) Please repay: 6. table column specified a value added tax (VAT) ____ ____ ____ ____ ____ ___ LVL 11. table column specified excise ____ ____ ____ ____ ____ ___ LVL certify that the items in the application have not been and will not be used for commercial purposes.
Member of NATO armed forces units name Defence Ministry authorised person (name, surname, signature) member of NATO armed forces units authorised person (position, rank, name, surname, signature) member of NATO armed forces units in person (position, rank, name, surname, signature) date ___ ____ ____ ____ ____ ____ ____ Z.v.   Datums ___________________________  Z.v.
Please reimburse sales tax and excise tax on the justification documents specified goods and services for which payment period from ____ ___ ____ ____ ____ ____ to ____ ____ ____ ____ ____ ___ No. PO box Product or service name (excise duty also indicate the type of product) 1 source document (tax invoice) number and date of the information on VAT 2 excise duty 3 product or service value without VAT (Ls) TAX rate (%) VAT amount (Ls) (box 4 box 5 x) the number of packages of goods goods one package weight (kg) volume (l), or number of units, indicating unit excise goods quantity indicating unit (box x 7 box 8) excise tax rate excise tax amount ($) total total 1 2 3 4 5 6 7 8 9 10 11 notes. 1 persons who require only a SALES TAX refund, do not fill in column 2. 2 individuals who require only a refund of the excise duty, 4, 5 and 6 does not fill in the field. 3 persons who require only a SALES TAX refund, 7, 8, 9, 10 and 11 do not fill in the box.  Persons who require the VAT and excise tax refund on the total needs of the safeguard measures domestically purchased goods or services not specified in the relevant Member State of the European Union approved by the competent authority for the certificate, specify: total protection measures start date _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ total protection expiry date _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ Finance Minister a. Wolf annex 3 Cabinet 18 December 2012 regulations no 908 registered in Latvia diplomatic and consular representations , international organisations or their official representative offices needs for goods and services in respect of which value added tax is reimbursed from the State budget: 1. goods 1.1. ground vehicles, their driving needs for equipment, spare parts, lubricants and fuels; 1.2. the Interior of the building; 1.3. the musical instruments; 1.4. Office equipment, its components and accessories, t.sk. spare parts; 1.5. household appliances: 1.5.1. electrical goods; 1.5.2. audio equipment and video equipment; 1.5.3. photographic and its accessories; 1.5.4. mobile phones and their accessories; 1.6. Office supplies; 1.7. printed matter; 1.8. representation and their managers ' space and territory: 1.8.1. construction and repair the necessary building materials; 1.8.2. Management (maintenance, utilities and cleaning) the necessary equipment and goods; 1.9. electricity, gas and heat supply, water supply in the central water supply system; 1.10. fire protection equipment and inventory; 1.11. the security system for the protection of persons and property. 2. Services: 2.1 motor repair and maintenance; 2.2. transport services this annex referred to in paragraph 1 for the carriage of goods; 2.3. postal and courier services; 2.4. musical instrument repair and maintenance; 2.5. Office equipment and household appliances repairs and maintenance; 2.6. printing and desktop publishing services; 2.7. representation and their managers ' space and territory: 2.7.1. Design, construction and repair; 2.7.2. Management (maintenance, utilities and cleaning) services; 2.8. rental service; 2.9. sanitation and waste disposal services; 2.10. services in the Interior, t.sk. Interior items and Setup; 2.11. fire safety equipment and the repair and maintenance of equipment; 2.12. the security and alarm system repair and maintenance; 2.13. personal and property protection services; 2.14. electronic communications services; 2.15. radio and television broadcasting services. Finance Minister a. Wolf annex 4 of the Cabinet of Ministers of 18 December 2012 regulations no 908 registered in Latvia By diplomatic and consular representations, representations of international organisations or persons related personal needs for goods and services in respect of which value added tax is reimbursed from the State budget: 1. goods 1.1. ground vehicles, their driving needs for equipment, spare parts, lubricants and fuels; 1.2. the Interior of the building; 1.3. Office equipment, its components and accessories, t.sk. spare parts; 1.4. household appliances: 1.4.1. electrical goods; 1.4.2. equipment and video equipment; 1.4.3. photographic and its accessories; 1.4.4. mobile phones and their accessories; 1.5. the security system for the protection of persons and property. 2. Services: 2.1 motor repair and maintenance; 2.2. transport services this annex referred to in paragraph 1 for the carriage of goods; 2.3. services in the Interior, t.sk. Interior items and Setup; 2.4. Office equipment and household appliances repairs and maintenance; 2.5. the person and property protection services; 2.6. electronic communications services; 2.7. radio and television broadcasting services. Finance Minister a. Wolf