Cabinet of Ministers Regulations No 308 Riga, 30 March 2010 (pr. No 16 46) 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 made in accordance with the law "on value added tax" article 7 of the first paragraph of paragraph 6 and the law "on excise duty" article 20 of the fourth part i. General questions 1. establish procedures What: 1.1. value added tax 0% interest rate, refunding the value added tax, does not directly apply to the supply of goods and services provided in the territory of the Republic of Latvia: 1.1.1. pursuant to the principle of parity: 1.1.1.1. Republic of Latvia registered third-country diplomatic and consular representatives (hereinafter third country representation in the Republic of Latvia);
1.1.1.2. The Republic of Latvia in third countries established diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members if these persons are not Latvian citizens or permanent residents (hereinafter referred to as the third country representation in the Republic of Latvia related person);
1.1.2. in the Republic of Latvia registered the Member States of the European Union, diplomatic and consular representatives (hereinafter referred to as the representative of a Member State of the European Union of the Republic of Latvia);
1.1.3. in the Republic of Latvia registered the Member States of the European Union, diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members if these persons are not Latvian citizens or permanent residents (hereinafter Member State of the European Union representation in the Republic of Latvia related person);
1.1.4. The Republic of Latvia registered representations of international organisations (hereinafter referred to as the international representation of the Organization in the Republic of Latvia);
1.1.5. The Republic of Latvia registered representations of international organisations of employees who, in the territory of the Republic of Latvia has diplomatic status, if such persons are nationals of the Republic of Latvia or permanent residents (hereinafter referred to as the international organization of the representation of the Republic of Latvia related person);
1.1.6. The Republic of Latvia registered the institutions of the Union in accordance with the Protocol on the privileges and immunities of the European Union (hereinafter referred to as the institutions of the European Union in the Republic of Latvia);
1.1.7. The North Atlantic Treaty Organization (NATO) Member States ' armed forces units, staying in the Republic of Latvia (except for the Latvian national armed forces) (hereinafter referred to as the NATO military forces unit), and it is composed of persons, if such persons are nationals of the Republic of Latvia or permanent residents;
1.2. the State budget repays the excise duty on the territory of the Republic of Latvia purchased excise duty: 1.2.1. This provision 1.1. persons referred to in subparagraph a;
1.2.2. the United Kingdom armed forces units stationed in Cyprus in accordance with the creation of the Republic of Cyprus of 16 august 1960 agreement (hereinafter – the United Kingdom armed forces unit);
1.2.3. persons specified in contracts concluded with foreign countries which are not members of the European Union, or international organisations on the exemption from value added tax the following contract is allowed or approved these agreements – the acquisition of excise goods;
1.3. value added tax 0% interest rate directly apply: 1.3.1. the supply of goods and services provided in the territory of the Republic of Latvia: 1.3.1.1. other Member States of the European Union registered third-country diplomatic and consular representatives;
1.3.1.2. other Member States of the European Union by third country established diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members;
' 1.3.1.3. other Member States of the European Union Member States of the European Union established diplomatic and consular representatives;
1.3.1.4. other Member States of the European Union established the European Union Member States ' diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members;
1.3.1.5. other Member States of the European Union registered representations of international organisations and their employees to which the territory of the Member States of the European Union have diplomatic status;
1.3.1.6. other Member States of the European Union registered institutions of the European Union in accordance with the Protocol on the privileges and immunities of the European Union;
1.3.1.7. The North Atlantic Treaty Organization (NATO);
1.3.1.8. Republic of Latvia registered diplomatic and consular representatives, representations of international organisations, the European institutions and the Member States of NATO armed forces units in the territory of the Republic of Latvia the official uses for the construction of real estate;
1.3.2. the supply of excisable goods these regulations 1.1. persons referred to in point from a tax warehouse to the territory of the Republic of Latvia.
2. These rules also apply to: 2.1. diplomatic and consular representation in diplomatic and consular agents and administrative technical staff family members who accompany that person in the Republic of Latvia and is this person: 2.1.1. minor children;
2.1.2. 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;
2.1.3. the spouses;
2.2. vehicles in the European Union institutions, which, in accordance with the Protocol on the privileges and immunities of the European Union has granted the rights, privileges and immunities;
2.3. the military and civilian, within the North Atlantic Treaty Organization (NATO) rapid reaction force unit;

2.4. the military personnel within the United Kingdom armed forces and civilians who accompany the armed forces, if that person is not the Republic of Latvia citizens or permanent residents.
3. The rules referred to in point 1.1, purchasing products and services on the territory of the Republic of Latvia pay value added tax in accordance with the value added tax bill. The said invoice amount of value added tax refunded this provision in accordance with the procedure laid down in chapter II, pursuant to the provisions in chapter III of these constraints.
4. This rule 1.1, 1.2.2 and 1.2.3. persons referred to in the subparagraph on the territory of the Republic of Latvia purchased excise duty on which excise duty has been paid, the amount of duty repaid this provision in accordance with the procedure laid down in chapter II, subject to this provision in the chapter III of these constraints.
5. the amount of excise duty Refundable to the excise goods shall be calculated by taking into account the appropriate excise duty rate and using the following information: 5.1 for the 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 (ethanol, rape seed oil or oil from rape seed for biodiesel) and the content of the bio-fuel mixture tilpumprocento);
5.2. 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);
5.3. 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);
5.4 on 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;
5.5. coffee-product type (for example, coffee, instant coffee, coffee drinks, extracts), the name, the percentage of coffee, one packaging weight, number of packages.
6. If the source document does not contain this provision of the information referred to in paragraph 5, which requires a refundable excise tax amount calculation, this rule 1.1, 1.2.2 and 1.2.3. persons referred to in addition to submit justification document that 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.
7. 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: 7.1 oil 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);
7.2. 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);
7.3. 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).
8. The supply of goods and services that this rule 1.3. persons referred to in subparagraph is provided on the territory of the Republic of Latvia to apply value added tax 0% interest rate, this provision in accordance with the procedure laid down in chapter IV.
II. Arrangements for the refund of value added tax and excise duty 9. Value added tax and excise tax refund for goods and services for the following purposes: 9.1. third-country missions in the Republic of Latvia, the representation of the Member States of the European Union of the Republic of Latvia and the missions of international organizations in the Republic of Latvia (hereinafter referred to as the representation of the Republic of Latvia) – for goods and services offices in official use;
9.2. with the representation of the Republic of Latvia related parties – for goods and services that individual personal needs;
9.3. the institutions of the European Union in the Republic of Latvia, of the goods and services of the official;
9.4. the armed forces of the Member States of NATO units – for goods and services in final consumption in the Republic of Latvia;
9.5. the United Kingdom armed forces units, of excise goods for consumption in the Republic of Latvia;
9.6. the rules referred to in point 1.2.3 parties-products subject to excise duty in accordance with the objectives specified in the contract.
10. Value added tax and excise tax refund for the following periods: 10.1 representations in the Republic of Latvia: 10.1.1. quarterly basis during the quarter, the goods purchased and services received;
10.1.2. 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;
10.2. with the representation of the Republic of Latvia related parties, except for this provision 10.3 persons referred to – once a quarter on quarter during the purchased goods and services received;

10.3. third countries and Member States of the European Union representation in the Republic of Latvia administrative technical personnel 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;
10.4. the institutions of the European Union in the Republic of Latvia, as required, but not less frequently than once a year for the period in question purchased goods and services received;
10.5. the armed forces of the Member States of NATO units – once a quarter on quarter during the purchased goods and services received;
10.6. the United Kingdom armed forces units – quarterly for purchased during the quarter to excise duty;
10.7. these terms 1.2.3. persons referred to in the Treaty – during every quarter for purchased during the quarter to excise duty.
11. The representative of the Republic of Latvia may choose the period for which the claim value added tax and excise tax refund pursuant to this rule 10.1. conditions referred to.
12. the application of the value added tax and excise duty repayment (annex 1) together with the source documents (originals or law on the development and design of a document duly certified copies), including supporting documents for payment, the Foreign Ministry's State Protocol submitted by: 12.1. representation in the Republic of Latvia: 12.1.1. where the application is for the quarter, to 30 days after the quarter in question;
12.1.2. If the application is for a month, 15 days after the end of the month concerned;
12.2. the representation of the Republic of Latvia related person (including one of the provisions referred to in point 2.1.1 of the parents of the minors), within 30 days after the quarter in question;
12.3. This provision a person referred to in paragraph 10.3., within 30 days after the end of the fourth month;
12.4. the institution of the European Union, the Republic of Latvia – six months after the end of the period for which the application is filed;
12.5 10.7. these provisions referred to in person, within 30 days after the quarter in question.
13. The representative of the Republic of Latvia, which this provision or 12.1.1.12.1.2. the time limit referred to in subparagraph is not possible to submit the original documents about the justification for the period in question purchased goods or services received, the application shall be accompanied by a copy of the source document that certified law on the development and design of a document in the order, and 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. These conditions do not apply to persons who, within the meaning of these provisions with the appropriate missions related persons.
14. the European Union's institutions in the Republic of Latvia, of which 12.4. these provisions within the time limit referred to in subparagraph is not possible to submit the original documents about the justification for the period in question purchased goods or services received, the application shall be accompanied by a copy of the source document that certified law on the development and design of a document in the order, and the written confirmation that the original source document are in the responsible bodies of the European Union permanent storage.
15. This provision 10.3 and 10.7. persons referred to only submit justification for the original documents.
16. To design the rules of application referred to in point 12:16.1. authorized person applicant fill out part I of the application;
16.2. If the application is required to refund the excise duty on fuel, also indicate the vehicles registered in the Republic of Latvia to the missions or missions with the related parties, or to the institution of the European Union of the Republic of Latvia, or 10.7. This provision of the person referred to in subparagraph a;
16.3. the Ministry of Foreign Affairs Protocol authorized person within 30 days: 16.3.1. examine whether the applicant has the right to the law "on value added tax", the law "on excise duty provided for in these rules," and a value added tax or excise tax refund;
16.3.2. If the applicant is added to the application a copy of the source document, checks the compliance with this provision in paragraph 13 or 14 these conditions;
16.3.3. In part II of the application with the signature and stamp of certifying compliance with the terms specified in the application of these rules;
16.3.4. application with source documents sent to the State revenue service, according to the Foreign Ministry's legal address.
17. the Member States of NATO and the armed forces of the United Kingdom armed forces unit the value added tax and excise duty repayment (annex 2) with the source documents (originals), including the payment of the supporting documents shall be submitted to the Ministry of defense within 30 days after the quarter in question.
18. To design the rules of application referred to in paragraph 17:18.1 member of NATO or the armed forces of the United Kingdom armed forces units authorized person completed part I of the application;
18.2. The Defense Ministry authorized person within 30 days: 18.2.1. examine whether the applicant has the right to the law "on value added tax", the law "on excise duty provided for in these rules," and a value added tax or excise tax refund, and confirms it in part II of the application with the signature and stamp;
18.2.2. application with source documents sent to the State revenue service, according to the Defense Ministry's legal address.
19. The State revenue service within 30 days of that rule 12 and 17 in the application referred to in paragraph 19.1. receipt: checks whether the source document in the form of laws and regulations in the order;
19.2. checks whether the application contains goods and services comply with the law "on value added tax", the law "on the excise tax" and the requirements of this regulation;
19.3. the test specified in the application of the value added tax to be repaid the amount or estimated amount of excise duties and clarify it if made a mistake in the calculation;

19.4. check that came with the application of the value added tax invoice of the transaction amount is not less than 29 or 31 of these regulations the amount indicated in paragraph;
19.5. check that the representations in the Republic of Latvia or to the representation of the person, or related to the Republic of Latvia registered in European Union institutions, or these rules 1.2.3. persons referred to in the application, 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 section 16.2.;
12.2. a decision on the requested value added tax or excise duty refund or refusal to pay back the tax.
20. The value added tax or excise duty shall not be refunded if the application is designed to: 20.1. According to the requirements of this regulation;
20.2. the application of the value added tax or excise duty refund, together with the source documents (originals or law on the development and design of a document duly certified copies), including the payment of the supporting documents are not filed within the time limit set in these rules;
20.3. the application contains goods not purchased or services have been received during the period for which the is requested in the application of the value added tax or excise duty refund;
20.4. value added tax invoices not presented within the legislation;
20.5. the application contains goods or services do not conform to the law "on value added tax", the law "on the excise tax" and the requirements of this regulation;
20.6. value added tax invoice in the amount of the transaction is less than 29 or 31 of these regulations the amount indicated in paragraph;
20.7. the application specified in the quantity of fuel required for excise tax refund exceeds the law "on the excise tax" in the fourth paragraph of article 20 of the said amount of fuel.
21. If the State revenue service has adopted a decision to refund of value added tax or excise duty: 21.1. decision presented in duplicate, indicating the refunds of value added tax or excise tax amount;
21.2. the decision shall specify the type of the vehicle, if the refunded value added tax on the rules referred to in paragraph 33 of the vehicle;
21.3. the copy of the decision to send the National Protocol of the Ministry of Foreign Affairs or the Ministry of Defence and the other copy of the decision together with the source documents left in the possession of the State revenue service;
21.4. seven working days after the decision of the State budget in the decision released value added tax or excise tax amount, transferred to the bank account specified on the application. Costs associated with the transfer are deducted from the amount refunded.
22. If the State revenue service has adopted a decision not to refund of value added tax or excise duty on the basis of this provision, paragraph 20, it within five working days after the decision has been forwarded to the Ministry of Foreign Affairs, National Defense Ministry Protocol or decision, stating the reasons for the refusal is based (one copy) together with the application added source documents. The Ministry of Foreign Affairs Protocol or the Ministry of defense within seven working days of the decision in question 12 of these rules or the application referred to in paragraph 17 of the applicant.
23. the application on the basis of which is reimbursed value added tax or excise tax, as well as the submissions of original source document attached or, 13 and 14 of these rules in the case referred to in paragraph – justification – copies of documents remain in the possession of the State revenue service. If the applicant has the necessary justification to get back the original document, it shall also be submitted along with the original legislation for the development and design of a document duly certified copy of the source document.
24. According to the value added tax and excise duty refund procedures which are applicable to the Mission of the Republic of Latvia and with the representation of the related parties in the country concerned, their missions in the Republic of Latvia and with these representations related parties, at the Ministry of Foreign Affairs of the Republic of Latvia National Protocol on the recommendation of the value added tax or excise duty can be refunded without these provisions in chapter III of the said limits.
25. In order to apply the provisions referred to in paragraph 24 of the value added tax or excise duty refund procedures, national diplomatic or consular representation of the Ministry of Foreign Affairs submitted to the State Protocol, the application of the value added tax or excise duty refund procedure and the representation of the Republic of Latvia with the representation of the related parties in the country concerned, together with any proposal for additional advantages value added tax or excise duty refund procedures applicable to a national Office in Latvia.
26. The Ministry of Foreign Affairs of the State of the Protocol provisions referred to in paragraph 25 of the application and no later than 30 days after receipt of the application, shall take a decision on the possibility of repayment in the Republic of Latvia to the registered office or the country concerned with the representation of the related parties value added tax or excise duty without this provision in chapter III of the said limits. The decision taken by the Ministry of Foreign Affairs of the State Protocol shall inform the applicant in writing and State revenue service, specifying future value added tax or excise duty refund procedures in the Republic of Latvia to the registered office or the country concerned with the representation of the related parties.
III. Limitations 27. Value added tax refunded: 27.1. representations in the Republic of Latvia, of the provisions set out in annex 3 of the goods and services;
27.2. the representation of the Republic of Latvia related parties – for this rule are specified in annex 4, goods and services.
28. The United States Embassy in the Republic of Latvia and with this Embassy related parties the value added tax on goods purchased and received services released without applying the provisions referred to in paragraph 27.

29. the representation of the Republic of Latvia, the European Union's institutions in the Republic of Latvia, NATO units, the armed forces of the United Kingdom armed forces units and this provision paragraph 1.2.3. persons referred to in the value added tax and excise tax refund, if each value added tax invoice in the amount of the transaction, including the value added tax of not less than 125 litres.
30. in paragraph 29 of these rules limit does not apply to charges for telecommunications services, room rental, electricity, gas, heat supply, water supply in the central water supply, sewage and garbage services, security services, as well as fees for vehicles purchased fuel.
31. the representation of the Republic of Latvia related parties for value added tax and excise tax refund, if each value added tax invoice of the transaction amount, including value added tax, is not less than 35 lats.
32. in paragraph 31, these provisions limit does not apply to charges for telecommunications services and to charge for vehicles purchased fuel.
33. With representations in the Republic of Latvia related parties of value added tax refunded every three years per vehicle purchased during service in the Republic of Latvia.
34. 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.
35. Excise duty shall not be refunded to the Member States of NATO and the armed forces of the United Kingdom armed forces units of the Republic of Latvia purchased alcoholic beverages and tobacco products.
36. Excise duty on vehicles purchased fuel reimbursed in accordance with the law "on the excise tax" in the fourth paragraph of article 20.
37. The law "on the excise tax" article 20 of the fourth part has a limit to the quantity of fuel for vehicles is not attributable to the Member States of NATO units, the armed forces of the United Kingdom armed forces units, the United States Embassy in the Republic of Latvia and with the Embassy of the related parties.
38. the goods for which a refund of value added tax and excise duty or value added tax applied to a 0 percent rate, not permitted for commercial purposes.
39. The value added tax and excise tax, which is paid back in accordance with the procedure laid down in these rules, the refundable back State budget or shrink according to the amount of future submissions to the calculated tax amount to be repaid if: 24.3. representation in the Republic of Latvia, the European Union's institutions in the Republic of Latvia or of Member States of NATO armed forces a year after the purchase of the sale or other disposal of the good to another person or institution not mentioned in point 1.1 of these rules. goods (except vehicles), value (without value added tax) exceed 1000 dollars per unit;
24.4. the representation of the Republic of Latvia related parties during the year by selling or otherwise disposing of the acquisition for the benefit of another person or institution not mentioned in point 1.1 of these rules, goods (except vehicles), value (without value added tax) exceeds 500 Lats per unit;
39.3. representation in the Republic of Latvia, the European Union's institutions in the Republic of Latvia or of Member States of NATO armed forces unit within three years after the purchase of the vehicle and its registration in the Republic of Latvia, the vehicle sells or otherwise disposes of the good to another person or institution, which is not mentioned in point 1.1 of these rules;
24.5. value added tax or excise tax has erroneously been repaid in accordance with the submissions of value added tax and excise duty repayment for previous periods.
40. For this rule 39. transactions referred to in paragraph 1 or mistakenly reimbursed value added tax or excise tax amount: 24.9. representation in the Republic of Latvia, the representative of the person, the institution of the European Union in the Republic of Latvia or of these rules, the person referred to in point 1.2.3 shall inform the Ministry of Foreign Affairs Protocol;
40.2. the NATO unit of the armed forces or of the armed forces of the United Kingdom shall inform the unit of the Defense Ministry;
40.3. the Ministry of Foreign Affairs or the Department of Defense Protocol to inform the State revenue service.
IV. Procedures applicable value added tax 0 interest rate 41. The supply of goods and services by the State revenue service with value added tax-taxable person registered in the register of the person (hereinafter taxable person) the territory of the Republic of Latvia provides that rule, ' 1.3.1.3 1.3.1.1 1.3.1.2.,.,.,., 1.3.1.4 1.3.1.5 1.3.1.6. and section 1.3.1.7. persons referred to in the value added tax 0% interest rate applies on the basis of the relevant Member State of the European Union approved excise duties and value added tax exemption certificate (hereinafter certificate) consistent with the Commission's 10 January 1996, Regulation (EC) No 31/96 on the excise duty exemption certificate.
42. on the basis of the competent authorities of the Republic of Latvia approved the certificate value added tax 0% interest rate applies: 42.1. the certificate specified in the supply of goods and services by the taxable person within the territory of the Republic of Latvia provides this rule in these 1.3.1.8 persons if these goods and services will be used for official purposes intended for the construction of real estate (including the supply of building materials, design and construction services);
26.2. the certificate specified in the excise goods by the taxable person in the delivery of the Excise warehouse, the territory of the Republic of Latvia, the rule in paragraph 1.3.2.
43. The territory of the Republic of Latvia To acquire goods or services for which the applicable value added tax 0% interest rate, this provision in 1.3.1 or 1.3.2. the person referred to in subparagraph shall submit the original of the certificate to the person liable, from which it buys goods or obtains services.
44. a taxable person who provides goods or services or these rules 1.3.1.1.3.2. the person referred to in:

44.1. the statement of the person who issued the certificate, a value added tax invoice for goods delivered or services rendered, the application of the value added tax 0% interest rate;
44.2. include your business value added tax return for the tax period, when the goods or services provided;
27.5. submit to the State revenue service received the original of the certificate, together with the value added tax return for the taxation period;
27.6. stores accounting documents a copy of the certificate, which, based on the original of the certificate, certified by the laws and regulations on the development and design of a document.
45. the right to apply value added tax 0% interest rate to the supply of goods and services provided in the territory of the Republic of Latvia in this rule and in point 1.3.2 1.3.1.8. such persons, specified in the certificate is only taxable persons.
46. The supply of goods and services in accordance with international treaties in the territory of the Republic of Latvia provided the North Atlantic Treaty Organization (NATO) and who is paid from the North Atlantic Treaty Organization (NATO) means value added tax 0% interest rate applies on the basis of the State revenue service.
47. for the provisions referred to in paragraph 46, the taxable person who, in accordance with the international treaties concluded with the North Atlantic Treaty Organization (NATO) authorized person (hereinafter referred to as the authorised representative of NATO) contract for the supply of goods or services (hereinafter referred to as the seller), submitted to the Ministry of defence: 29.3. the application of the value added tax 0% interest rate (annex 5) with a request to allow to sell goods or services specified in the contract for the supply of goods or services (hereinafter referred to as the agreement) application of the value added tax 0% interest rate;
47.2. a copy of the contract, specifying the name of the international agreement and the date.
48. To design this rule 29.3. application referred to: 29.9. seller's representative to NATO authorised representative shall fill out the application, part I;
48.2. The Ministry of defence responsible person: grant application 48.2.1. registration code;
48.2.2. within five working days of the test, or the application to the goods and services specified in the treaties, and fill out the application, part II;
48.2.3. enter information about the application of the goods and services specified in the data tracking system, the sum of the value of goods and services that make up the accumulated value.
49. If the rules referred to in paragraph 48.2.3. accumulated value is reached from the North Atlantic Treaty Organization (NATO) means the value of goods and services, in accordance with the Treaty, goods delivered and services rendered that are paid from other funds, permission to apply value added tax 0% interest rate is not provided and applicable value added tax law.
50. the original application to the Seller and shall provide a copy of the contract the State revenue service, according to the legal address of the seller.
51. The State revenue service responsible person: 51.1. within five working days of completing this rule 29.3. the application referred to in subparagraph (iii), and approved it with the signature and stamp of certifying the seller's right to request the following supplies of goods and services value added tax 0% interest rate;
return the completed application to 51.2. the original seller.
52. the seller after this rule 51.2. the application referred to in the original receipt: 52.1. statement NATO trustee value added tax invoice are specified in the contract for goods or services that are paid for from the North Atlantic Treaty Organization (NATO) means the application of the goods supplied or the services provided to the value added tax 0% interest rate, and indicates the application's registration number and the contract number;
52.2. included in the transaction value added tax return for the taxation period when the goods or services provided;
52.3. the original of the application of the value added tax declaration for the tax period in which the goods or services are supplied.
53. If the seller has tax arrears, the State revenue service does not issue these rules permit referred to in paragraph 46.
54. If the State revenue service has adopted a decision not to issue the rule referred to in paragraph 46, it within five working days after the decision, notify the seller and to the Ministry of Defence, the decision specifying the reasons for the refusal.
55. This provision 22, paragraph 54 and the State revenue service's decision may be challenged in accordance with the law on taxes and duties "and the law" on the State revenue service ".
V. concluding questions 56. Be declared unenforceable in the Cabinet of 16 January 2007, the provisions of no. 64 "procedure for value added tax applicable to the supply of goods and services rendered in the Republic of Latvia or another Member State of the European Union registered diplomatic and consular representatives and missions of international organisations and representations associated with such persons, institutions of the European Community, the North Atlantic Treaty Organization (NATO), its Member States and their armed forces persons under composition and the order in which refundable excise tax of the Republic of Latvia purchased excise duty "(Latvian journal, 2007, no. 17; 2009, no. 16).
57. the rules shall enter into force on 1 April 2010.
Prime Minister v. dombrovsky Finance Minister e. Repše annex 1 Cabinet 30 March 2010 the regulations No 308 application value added tax and excise duty refund for missions in the Republic of Latvia, the Republic of Latvia with representations related parties, the institutions of the European Union in the Republic of Latvia and the other parties in accordance with the agreements concluded with foreign countries which are not members of the European Union, or international organizations Finance Minister e. Repše annex 2 Cabinet 30 March 2010 the regulations No 308 application value added tax and excise duty repayment NATO units and the armed forces of the United Kingdom armed forces units




Finance Minister e. Repše annex 3 Cabinet 30 March 2010 the regulations No 308 official representative in Latvia needs for goods and services for which reimbursement from the State budget in the value added tax vehicles: 1:1.1 all types of cars;
1.2. motorcycles, mopeds, bicycles;
1.3. compulsory equipment of vehicles, spare parts and repair costs;
1.4. the lubricant and fuel vehicles.
2. Goods and services, intended for the Interior (such as furniture, curtains, curtain rods, blinds and their installation, carpet, tablecloths, plates, table and wall clocks).
3. Musical instruments (e.g., piano, piano, organ).
4. Office equipment (such as computers, computer parts and computer accessories, printers and their spare parts, scanners, copy machines and their spare parts, calculators, phone, and fax machines).
5. Household appliances: 5.1 electrical goods (e.g. washing machines, laundry presses, irons, sewing machines, dishwashers, freezers, refrigerators, heating appliances, cleaning equipment, fans, humidifiers, air conditioners, stoves, ovens, mixers, coffee grinder, coffee machines, grills, toasters, rosters, projectors, light fixtures);
5.2. audio equipment and video equipment (such as radios, tape recorders, acoustic equipment, amplifiers, speakers, microphones, televisions, video recorders, video cameras, antenna);
5.3. photographic (such as cameras, tripods, lenses, Flash).
6. Office supplies.
7. Printed matter (such as business cards, invitations, programs, brochures, literature, form, table cards, menus).
8. Representation and their managers ' room: 8.1 design, construction, repair, as well as the construction and repair of premises for building materials;
8.2. the maintenance and cleaning of the necessary goods and services;
8.3. lease services;
8.4. the supply of electricity, gas supply, heat supply, water supply in the central water supply, sewage, waste removal. 
9. Security and alarm systems, security services.
10. Fee for parking, garage for rent.
11. Fire protection equipment.
12. Telecommunications services.
Finance Minister e. Repše annex 4 Cabinet 30 March 2010 the regulations No 308 With representation in the Republic of Latvia persons related personal needs for goods and services for which reimbursement from the State budget in the value added tax vehicles: 1:1.1 all types of cars;
1.2. motorcycles, bicycles and mopeds;
1.3. compulsory equipment of vehicles, spare parts and repair expenses, grease and fuel vehicles.
2. Goods and services, intended for the Interior (such as furniture, curtains, curtain rods, blinds and their installation, mats, tablecloths, bedding, dishes, table and wall clocks).
3. Office equipment (such as computers, computer parts and computer accessories, printers and their spare parts, scanners, copy machines and their spare parts, calculators, phone, and fax machines).
4. Household appliances: 4.1 electrical goods (e.g. washing machines, laundry presses, irons, sewing machines, dishwashers, freezers, refrigerators, heating appliances, cleaning equipment, fans, humidifiers, air conditioners, stoves, ovens, mixers, coffee grinder, coffee machines, grills, toasters, rosters, projectors, light fixtures);
4.2. audio equipment and video equipment (such as radios, tape recorders, acoustic equipment, amplifiers, speakers, microphones, televisions, video recorders, video cameras, antenna);
4.3. photographic (such as cameras, tripods, lenses, Flash).
5. Security and alarm systems, security services.
6. Telecommunications services.
Finance Minister e. Repše annex 5 cabinet 30 March 2010 the regulations No 308 Finance Minister e. Morgan