Cabinet of Ministers Regulations No. 893 Riga 2010. on 21 September (pr. No 48 22) amendments to the Cabinet of Ministers of 14 November 2006, the Regulation No 933 "law" on value added tax "rules of order" Issued in accordance with the law "on value added tax" article 4.4 Article 8 part of fifth and article 36 to make the Cabinet on 14 November 2006, the Regulation No 933 "law" on value added tax "for the application of the rules" (Latvian journal, 2006, nr. 191; 2007 193. No,; 2008, 201, 202. no; in 2009, 25, 120 no; 2010, no. 2) the following amendments: 1. provisions supplementing with 16.1 points in this version: "10.0 the application of article 1 of the law 39, land is not considered a building land, if a building permit is issued for the execution of the 2009 December 31 and after 31 December 2009 is renewed or re-registered."
2. Supplement with 32.1 point as follows: "article 2 of the law 32.1 the seventeenth part is applicable even if this law article 1 point 16" c "and" f "in these conditions."
3. Replace 45. and in paragraph number "15 29.9" with the number "10".
4. Supplement with 51.1 points by the following: "3. The application of laws 51.1 article 5.6, the physical part of the person who once 12 months has made one deal that is not related to the business operations, but which exceed the statutory registration threshold – 10 000 LVL, not to be paid into the State budget of tax from the amount exceeding the threshold for registration – 10 000 lats."
5. Replace 62.1 and 62.2 in paragraph 4.1 of the Act and the number "the tenth and the eleventh article" with the words "law and article 4.1".
6. Delete 73.1 points.
7. To supplement the provisions of the following paragraph 144.1: "applying the law of 144.1 article 7 the fifth subparagraph, if the taxable person exports has stated the tax 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 occurred, not the taxable person shall submit a tax declaration is specified for a given tax period, the export transaction from with 0% interest rate tax for the taxable amount of the transactions."
8. To supplement the provisions of the following paragraph 152.1: "applying the law of 152.1 article 7, first paragraph, point 4.2, ship conversion, repair, maintenance, as well as those incorporated in equipment for repair and maintenance is a duty of 0% interest rate, if the service provider has a clear documentary evidence that, where these services are provided to comply with the law, the first paragraph of article 7, point 4 of the" a "and" b "in those conditions."
9. Delete 154.3. section.
10. Delete the words in subparagraph 156.1. "product specifications".
11. Delete the words in paragraph 174 and the number "and 4.2".
12. Supplement with 189.1, 189.2 and 189.3 point as follows: "the application of the law of 189.1 article 1.1, part of the tax period is one calendar quarter, if the taxable person in the year of the pirmstaksācij taxable transaction value exceeding 10 000 LVL but less than 35 000 lats (also the person whose taxation year is registered in the register of taxable persons) and that person does not provide the other Member States of the European Union in person services where the place of supply shall be determined in accordance with article 4.1 of the law for a quarter, or do the Act referred to in article 18, the delivery of goods to the European Union.
application of Act 9 189.2. Article 1.2 of part of the tax period is half of the calendar year, if the taxable person's taxable transactions the value pirmstaksācij of the year does not exceed 10 000 LVL and it does not give the other Member State of the European Union person services the place of supply shall be determined in accordance with this law, the fourth part of article 4.1, and does not perform this Act article 18 establishes the delivery of goods to the European Union.
applying the law of 189.3 article 1.4 of part of the tax period is one calendar month if the taxable person shall provide the other Member States of the European Union person services the place of supply shall be determined in accordance with this law, the fourth paragraph of article 4.1 or article 18 of this law laid down in the delivery of goods to the European Union. "
13. To supplement the provisions of the following paragraph 207.1: "applying the law of 207.1 article 10 1.2 part tax invoices for the amount is deductible by the service and the tax invoice receipt or after tax amounts in the invoice payment in advance for the services received, the place of supply of which is domestic, and for which the tax is paid by the service provider."
14. To make the first sentence of paragraph 254 of the following: "the application of article 10 of law tenth, the taxable value of transactions to be included in the taxable person, of goods supplied and services provided the sum of domestic consumption, as well as the sum of the values of the services provided, the place of supply of which is not a national."
15. Supplement with 264.3, 264.4, and point of 264.5 264.6 as follows: "the application of the law of 264.3 10.1 of the first paragraph of article 9, paragraph until such time as the information that the debt within the meaning of the law is considered lost debt, is sent to the recipient of goods or services, must be executed by the law of the first paragraph of article 10.1 1., 2., 3., 4., 5., 6., 7., 8. the conditions referred to in paragraph 1.
264.4 If goods or services to the recipient's previous bankruptcy, the law 10.1 of the first paragraph of article 8, an existing condition is met if the supplier of the goods or service provider's claim against the recipient of the goods or services are included in the register of claims of creditors under the bankruptcy process, regulatory laws.
applying the law of 264.5 the third paragraph of article 10.1, the supplier of the goods or provider of services for which tax is half of the tax period from the calendar year, including the amount of tax owed for lost Declaration on pēctaksācij the first year of the tax period, which is half of a calendar year.
applying the law of 264.6 10.1 article for the fourth and fifth, the recipient of the goods or services for which the taxable tax period is half of the calendar year, the tax paid to the State budget, submitting tax returns for the first semester. "
16. To supplement the provisions of the following paragraph 270.1: "applying the law of 270.1 article 11 the tenth, taxable person in accordance with the Declaration of the tax year shall be paid into the State budget of tax until May 1 of next year."
17. To supplement the provisions of the following paragraph 278.1: "article 12 of the law of 278.1 1.6 part is applicable to the taxable person services the place of supply of which is domestic, and for which the tax is paid by the service provider."
18.284, 285 be deleted., 286 287 288., and to the point.
19. Supplement with 293.2 points 293.3 293.1, and by the following: "the law of 293.1 13.4 article special tax payment and deduction of input tax arrangements apply to the services rendered and the supply of goods (other than a supply of goods within the European Union and the export of goods), which performed or delivery location is domestic.
applying the law of 293.2 13.4 to the second subparagraph, the special tax payment and deduction of input tax procedure is restricted to producers of agricultural products or agricultural service cooperative society of agricultural products carried the supplies referred to in the Act, in the second paragraph of article 13.4.
293.3 under article 13.4 sixth person who wishes to apply the law in article 8.3 special tax payment and deduction of input tax procedure and inform the State revenue service, submit a registration application, the registration application notes (annex 1), paragraph 21. "
20. Replace paragraph 324 the number "15" with the number "10".
21. Make the following paragraph 339: "339. Article 33 of the law of the second paragraph of the accompanying document referred to in paragraph 1 are those documents that the goods are being imported into the territory of the European Union from third countries or third territories, such as various internationally recognized cargo transportation documents (such as the International Bill of lading (CMR), international rail Bill of lading, air waybill), as well as documents proving the purchase – sale of goods a legal transaction (invoice , contract). "
22. Supplement with 339.1 points following 339.2 and: applying the law "339.1 article 33, the second paragraph, if the transport documents as the recipient of the goods is a taxable person acting in another Member State on behalf of the taxable person, but Bill (in the Treaty), to which the goods are imported from a third country or a third territory, as the recipient is specified in the taxable person of another Member State, as the primary document tax 0 interest rate support is billed (contract).

339. This provision paragraph 339.2 does not apply when the goods after importation to the territory of the European Union from third countries or third territories are brought into the customs warehouse and before the goods are released for free circulation of the goods has changed, which is the possessor of another Member State in which the taxable person has a valid VAT registration number. In such a case, article 33 of the law of the second paragraph of the accompanying document referred to in paragraph 1 are documents that are submitted for release of goods for free circulation and which clearly indicates that the goods recipient is a taxable person of another Member State, which has a valid VAT registration number. "
23. Make 340. paragraph by the following: "the application of law 340. Article 33, second subparagraph, the taxable person not later than 30 calendar days after the goods are released for free circulation goods domestically sends a constant law article 33 the second subparagraph of paragraph 1 the recipient of goods to another Member State."
24. To supplement the provisions of the following paragraph 340.1:340.1 law "article 33 the second subparagraph shall also apply where the taxable person after release of goods for free circulation goods unchanged way law article 33 the second subparagraph of paragraph 1 on behalf of the persons referred to in the transfer of goods to another Member State which is the beneficiary of another Member State, the taxable person who has a valid value added tax registration number, and that is indicated in the accompanying documents of goods submitted for release of goods for free circulation. "
25. Add to paragraph 341 of the third sentence by the following: "for example, on the objective circumstances of the situation of forced to be regarded as a taxable person when acting on behalf of another person and the authority does not provide the consignment of goods without receiving a written indication of goods."
26. in paragraph 345 to replace "" with the number "2010 2011.".
27. Delete paragraph 347.
28. Annex 1 to express the following: "1. the annex to Cabinet of Ministers of 14 November 2006, the Regulation No 933 29. Express the annex by the following:" 2. the annex to Cabinet of Ministers of 14 November 2006, the Regulation No 933 notes.
1. "x"-aisle is not completed.
2.1 journal 5. box the counterparty's VAT registration number in the register of taxable persons, before the numbers indicating the country code; the non-taxable person indicates the registration code, physical person – person's code (if any).
3.2 log 7. box indicates its analytical record (if any) number or name that you type in the source document.
4.3 journal 11. box the subject to VAT 0% deal with the appropriate VAT statement line: – subject to VAT 0% transaction carried out in the free port and SEZ (44. Vat statement line);
-the supply of goods to EU Member States (45. Vat statement line);
-third country or third territory for the supply of goods in customs warehouses and free zones (the VAT statement line 46);
-new vehicle delivery to EU Member States (47. Vat statement line);
– subject to VAT 0% services (VAT declaration 48);
-exports (48.1 the VAT statement line).
5.4 Journal 16. box the calculated sales tax amount with VAT 21% transactions subject, also the customs declaration, but the amount of unpaid SALES TAX, the application of the special tax regime for import of goods transactions in accordance with article 12.3 of the law (52. Vat statement line).
6.5 journal 21. box the total amount (8 + 9 + 10 + 12 + 13 + 14. + 15 + 16 + 17. + 18. + 19. + 20. box) mathematical control.
7.6 journal 22. box the value of imported goods, excluding VAT, including the value of the imported goods, the application of the special tax regime for the import of goods transactions in accordance with article 12.3 of the law (not VAT declaration).
8.7 journal 25. box received from EU Member States the value of goods and services, in brackets indicating the applicable VAT rate (21% or 10%).
9.8 Journal 26. box the VAT paid on the imported goods, customs declaration, but the amount of unpaid SALES TAX, the application of the special tax regime for import of goods transactions in accordance with the law "on value added tax" 12.3 article (61. Vat statement line).
10.9 log in box 31 indicates the total amount (22 + 23 + 24 + 25.. +. +. + 27 28 26. + 29 + 30. box) mathematical control.
11.10 Journal 32. box the date and the payment document number. Taxable person Journal 32. box can be filled for a listing of customer and vendor.
12.11 journal 33. box the payment document specified the amount paid with the VAT, as well as the farmers paid the VAT refund, 14% of the production value. Taxable person journal 33. column can be filled for a listing of customer and vendor.
13.12. column 34 of the journal may be yourself the additional information required.
14. Filling in the journal, counts the boxes of each page and on the bottom line of the entry "total sales".
15. Tax period during each page row "total sales" specified total amount of boxes with the top line of the "Gear" the relevant column totals. Record the results on the bottom line "gear/turnover tax period ' by deleting the words" turnover "during the tax period.
16. If the taxation period are filled several pages, each page a total of boxes into the top row on the next page of the "gear".
17. at the end of the tax period the tax period columns adds up the totals and record the results in the journal pages on the bottom line of the "gear/turnover tax period" by deleting the word "ratio".
18 entries for each tax period begins in the new journal page and not to the previous tax period into the page's bottom line "gear/turnover tax period" specified in the column totals.
19. the journal 22, 23, 24, 25, 26, 27, 28 and 29. box only a part of the amount related to their economic activity transactions (for example, 40% of the representation for the purposes of the purchased goods or services received, the amount of received communication services in part attributable to the economic activity).
20. If a taxable person has chosen to apply the law "on value added tax" in article 8.3 special VAT and deduction of input tax arrangements in respect of log sorting cash flow principle and: 20.1. Journal 8, 9, 10, 13, 14, 15, 16, 17, 18, 19, 20 and 21. box the goods supplied or the services provided and the amount calculated sales tax amounts that are received during the tax period. Not later than six months after the VAT invoice log should also include the goods supplied or the services provided and the amount calculated SALES TAX amount where the taxable person has not paid this amount;
20.2. the journal 22, 23, 24, 25, 26, 27, 28, 29, 30 and 31. box indicates it received the goods or services and the amount of input VAT to be sales tax amounts for which is made during the tax period in accordance with the payment of VAT on invoices received from other taxable persons the information. "
Prime Minister v. dombrovsky Finance Minister e. Morgan