Cabinet of Ministers Regulations No. 1235 in Riga 2010 December 28 (Mon. No 75 69) amendments to the Cabinet of Ministers of 22 December 2009. Regulations No. 1640 "rules on value added tax declaration" Issued in accordance with the law "on value added tax" the twelfth article 11 and article 36 13, 15, 18 and 19, paragraph 1. make Cabinet 22 December 2009. Regulations No. 1640 "rules on value added tax declaration" (Latvian journal, 2009, 206. no; 2010, nr. 33) the following amendments 1.1. the express indication: on what basis the provisions of the law, issued by the following: "Issued in accordance with the law" on value added tax "the twelfth article 11 and article 36 13, 15, 18 and 19.";
1.2. to replace in paragraph 5.2 number and the words "a 21 percent rate" with the words "standard rate";
1.3. in point 5.3 replace the number and the words "10 interest rate" with the words "reduced rate";
1.4. to complement the 5.4 with the second sentence as follows: "this line also indicates the value of the supply of goods, in accordance with section 7 of the first paragraph of article 13 of the taxable tax 0% interest rate and sent to the fiscal representative for future export;"
1.5.5.13 and 5.14. in expressing subparagraph by the following: "5.13.  50. in line with the standard rate of tax – taxable purchase of goods and the value of the services received on the territory of the European Union. This line also indicates the person from another Member State or in the territory of the European Union of persons not registered in accordance with article 12 of the law on the part of goods received 9.1 value. 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;
5.14.51. row-reduced rate of tax on the taxable value of the goods purchased on the territory of the European Union. This line also indicates the person from another Member State or in the territory of the European Union of persons not registered in accordance with article 12 of the law on the part of goods received 9.1 value. 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; "
1.6. to replace in paragraph 5.15 figure and the words "21 percent rates" with the word "rates" and the formula for the number "21" with the number "22";
1.7. replacing the number in Figure 5.16 and the words "10 interest rate" with the words "reduced rate" and the formula for the number "10" with the number "12";
1.8.5.18 and 5.19. in expressing subparagraph by the following: "5.18.  55. on the line, at rates calculated the amount of tax on the purchase of goods and services in the territory of the European Union. This line also indicates the calculated tax amount on receipt of goods from a person of another Member State or in the territory of the European Union of persons not registered in accordance with article 12 of the law 9.1. 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: during the tax period, 5.18.1. filling line, totaled 55 all the tax bill the tax period on the basis of the calculated tax amount;
5.18.2. the law during the transition period changed the tax rate;
5.19.56. line at reduced rates on goods in the territory of the European Union calculated tax amount. This line also indicates the calculated tax amount on receipt of goods from a person of another Member State or in the territory of the European Union of persons not registered in accordance with article 12 of the law 9.1. 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: 5.19.1. tax period, completing 56. line sums all the tax bill the tax period on the basis of the calculated tax amount;
5.19.2. law during the transition period changed tax rate; ";
1.9. subparagraph expressing 13.33. by the following: "13.33.  64. the line-input VAT tax amount, the number of which the taxable person is calculated on the purchase of goods and services received in the territory of the European Union. This line also indicate the number of input VAT tax that taxable person calculated in accordance with article 12 of the law 9.1 part for goods received from persons of another Member State or in the territory of the European Union is not registered. If the services received and acquisition of goods is effected for the purpose of representation, public conferences, receptions and meals, as well as the organisation of the taxable person making the subject of the tender, this line under the seventh paragraph of article 10 indicates 40 percent of the estimated tax amount. If you have received a discount, void the purchase, received a reduced the price of the goods or services, the goods sent back or get back the advance, the maximum amount of input VAT tax shall be indicated by a minus sign. This line also indicate 80 percent of tax on the purchase, rental, or import the light passenger car, in which the number of seating positions, excluding the driver's seat, not more than eight seats, as well as with the following car maintenance costs, including the cost of car repairs and the purchase of fuel, with the exception of article 10 of the Act in paragraph 7.2; ";
1.10. the express section 5.35.4. and 5.35.5., the following wording: "in row" transfer 5.35.4 overpaid VAT amount that has been built up on fixed assets and more than 100 lats to the taxable person accounts "marked out, if the taxable person wants, to the amount of the excess tax that built up in the tax period in connection with the purchase of fixed assets, and stayed after the overpayment redirection of other tax, duty or compulsory payments, are transferred to the current account. The taxable person the Declaration shall be accompanied by a copy of the tax bill, which confirms the acquisition of fixed assets;
5.35.5. the line "account number" indicates the current account to which the credit institution to transfer the amount of the overpayment. The line is completed, even if the TAX overpayment repayment is not required. ";
1.11. to supplement the text in point 7.1 in brackets after the words "lost" with the words "debt-items received from persons of another Member State or in the territory of the European Union of persons not registered in accordance with article 9.1 of the Act 12 part";
1.12. replace paragraph 7.3.1. numbers and the words "21 percent and 10 percent rate" with the words "standard rate and the reduced rate";
1.13. Express 7.3.4. subparagraph by the following: "7.3.4. Services the place of supply of which, in accordance with article 4.1 of the law is another European Union Member State and whose value is included in the statement rows 30.0 (except other taxable person in the Member State the services, the place of supply of which shall be determined in accordance with article 4.1 of the law and of the fourth part specified in the SALES TAX report, 2). This statement shall also indicate other taxable person in the Member State the services referred to in article 7 of the law, and that the place of supply shall be determined in accordance with article 4.1 of the law a quarter; "
1.14. supplement with 7.3.6. subparagraph by the following: ' 7.3.6. the value of supplies of goods, which, in accordance with section 7 of the first paragraph of article 13 of the taxable tax 0% interest rate and sent to the fiscal representative for further export. ";
1.15. supplement with 7.1 points as follows: "VAT Fiscal Representative 7.1 1 part II of the report is not complete.";
1.16. supplement with section 12.4.2.1 the following: "taxable person received 12.4.2.1 discount, returned goods, the cancelled purchase, goods (service) reduced price or back of the advance received has received tax credit previously calculated for the adjustment of the input, this box indicates the above goods (service) impairment or void purchase value with a minus sign;"
1.17. to supplement the provisions under section 12.5.2.1 the following: "taxable person received 12.5.2.1 discount, returned goods, the cancelled purchase, the goods or services received reduced price or back of the advance received has received tax credit previously calculated for the adjustment of the input, this box indicates the specified input VAT tax reduction values with a minus sign;"
1.18. supplement with 12.6.4.1.1 subparagraph by the following: "If the taxable person of the 12.6.4.1.1 received a discount, returned goods, the cancelled purchase, the goods or services received reduced price or back of the advance received has received tax credit previously calculated adjustment of input tax credit indication;";
1.19. Supplement 19. the second sentence of the paragraph with the following:

"If a taxable person of goods sold at auction, the bailiff, the taxable person in this review indicate separately for each source document, even if the total value of goods free of duty shall not exceed 1 000 lats.";
1.20. Add to paragraph 23 of the number and the words "behind the article 33, the second" with the words and figures "or 2.1";
1.21. supplement with 26.4. subparagraph by the following: "16.4. referred to in article 7 of the law, the place of supply of which shall be determined in accordance with article 4.1 of the law for a quarter."
1.22. supplement with Chapter VII1 as follows: "VII1. Report on the fiscal representative transactions of 36.1 fiscal agenda to fill agent fills out a report about the fiscal representative transactions (hereinafter referred to as the SALES TAX 7 report) (annex 7). SALES TAX 7 report consists of three parts: 36.1 1. "I received and the exported goods ' (hereinafter referred to as the SALES TAX 7 review, part I). 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, paragraph 41 "d" referred to the deal, the value of goods received in domestic law, article 1, paragraph 41 referred to in subparagraph "c" of the transaction, during the tax period the value of exported goods and the end of the tax period in stock value of the goods;
36.1 2. "II. Item Vendor list" (hereinafter referred to as the SALES TAX 7 review part II). Fill it out, the fiscal representative shall indicate the suppliers of goods, the taxable persons and non-taxable persons of the tax period in which the goods have been received, as well as other taxable person in the Member States, from which it is carried out during the tax period for the purchase of goods on the territory of the European Union law article 1, paragraph 41 of the "c" and "d" referred to the transaction;
36.1 3. "III. Taxation of exported goods in the supplier list" (hereinafter referred to as the SALES TAX 7 review part III). Fill it out, the fiscal representative shall indicate the taxation period in the value of exported goods, indicating the product suppliers.
36.2 in part I of the report the VAT 7:36.2 fiscal representative 1. VAT registration number;
36.2 2. the tax period for which accounts.
36.3 statement of part I TAX 7 rows: 22.6 1.  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;
36.3 2.  3.1. row, from taxable persons and non-taxable persons received domestically, of the total value, which is placed in a customs warehouse;
36.3 3.  3.2. row, from taxable persons and non-taxable persons received domestically the total value that is placed in an Excise warehouse;
36.3 4.  3.3. the lines from the other taxable persons in the Member States of the European Union the total value of the goods received, which are placed in a customs warehouse;
36.3 5.  3.4. the lines from the other taxable persons in the Member States of the European Union the total value of the goods received, which are placed in an Excise warehouse;
22.6 6.  4. on the line 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;
22.6 7.  4.1. the lines during the tax period, the total value of exported goods, which were received from domestic taxable persons and non-taxable persons and placed in a customs warehouse;
36.3 8.  4.2. the lines during the tax period, the total value of exported goods, which were received from domestic taxable persons and non-taxable persons and placed in an Excise warehouse;
22.6 9.  4.3. the lines during the tax period, the total value of exported goods, which were received from other taxable persons in the Member States of the European Union and placed in a customs warehouse;
36.3 10.  4.4. the lines during the tax period, the total value of exported goods, which were received from other taxable persons in the Member States of the European Union and placed in an Excise warehouse;
36.3 11.  5. in-line 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;
22.6 12.  5.1. line-in stock from taxable persons and non-taxable persons received domestically, of the total value, which is placed in a customs warehouse;
36.3 13.  5.2. line-in stock from taxable persons and non-taxable persons received domestically the total value that is placed in an Excise warehouse;
22.6 14.  5.3. line-in stock from other taxable persons in the Member States of the European Union the total value of the goods received, which are placed in a customs warehouse;
36.3 15.  5.4. line-in stock from other taxable persons in the Member States of the European Union the total value of the goods received, which are placed in an Excise warehouse;
22.6 16.  6. line-item total stock value, which, in accordance with article 12.3 of the Act are applied to the special tax regime for import of goods transactions.
SALES TAX 7 review part II 36.4 points: 1. the fiscal representative 36.4 VAT registration number;
36.4 2. the tax period for which the report is submitted.
SALES TAX 7 review part II 22.7 in the boxes indicate: 22.7 1.  1.-the record number box;
22.7 2.  2. box-entry date;
36.5 3.  3. box-product suppliers – taxable person or non-taxable person, the tax period in which domestic goods are received, or other taxable person in the Member State from which it is carried out during the tax period acquisition of goods within the territory of the European Union – the name (natural person-name);
36.5 4.  4. in the box, the vendor's VAT registration number (non-taxable person-taxpayer's code);
22.7 5.  5. box-sales tax 7 of part I of the report line number (3.1, 3.2, 3.3, or 3.4) that contains this transaction;
36.5 6.  6. the box – the value of goods received in dollars without tax. The value in this box must match the total amount VAT 7 review part I 3 the value specified in the row;
22.7 7.  7. box – the value of goods received in a duty free currency. This box must not be completed for domestic goods received;
22.7 8.  8. box – currency code. This box must not be completed for domestic goods received;
36.5 9.  9. in box-tax invoice (to non-taxable persons-invoice) number;
22.7 10.  10. in box-tax invoice (to non-taxable persons-account) date.
SALES TAX 7 review 22.7 part III shall specify: 1. the fiscal representative 22.7 VAT registration number;
22.7 2. the tax period for which the report is submitted.
SALES TAX 7 review 22.8, part III, column: 36.7 1.  1.-the record number box;
22.8 2.  2. box-entry date;
22.8 3.  3. in the column, the value of 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 amount VAT 7 review part I, row 4 the value specified in the Declaration and the value specified in the row 29.9;
36.7 4.  4. in box-customs declaration number;
36.7 5.  5. box – the export Customs Declaration;
36.7 6.  6. box-code of the exporting country;
36.7 7.  7. in box-supplier of goods – taxable person or non-taxable person, of which was exported the goods received, or the taxable person of another Member State, from which it was carried out during the tax period for purchase of goods in the territory of the European Union – the name (natural person-name);
22.8 8.  in box 8, the vendor's VAT registration number (non-taxable person-taxpayer's code);
36.7 9.  9. box – VAT 7 of part I of the report line number (4.1, 4.2, 4.3 or 4.4), which contains the transaction;
22.8 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;
36.7 11.  11. in box-tax invoice (to non-taxable persons-invoice) discharge;
22.8 12.  12. in box-tax invoice (to non-taxable persons-account) date. ";
1.23. Annex 1 worded as follows: "annex 1 Cabinet 22 December 2009. Regulations No 1640 1.24. deletion of annex 2 in 1 report, part III a number and the word" 4-credit memo ";
1.25. the supplement to annex 7 with the following: "7. attachment Cabinet 22 December 2009. Regulations No 1640 2. Declaration and its attachments shall be completed and submitted in accordance with these terms, starting in February 2011.
3. rules applicable to January 1, 2011.
The Prime Minister, regional development and local Government Minister v. dombrovsky Finance Minister a. Wolf