Cabinet of Ministers Regulations No. 1640 2009 in Riga on 22 December (pr. No 89 of 156) rules on value added tax declaration Issued in accordance with the law "on value added tax" twelfth part of article 11 and article 36 13, 18 and 19, paragraph i. General questions 1. determines the value added tax (hereinafter referred to as the duty) Declaration for the tax period (hereinafter referred to as the Declaration) and its annex, as well as sample forms to fill in and submit the order.
2. If the taxable person (hereinafter taxable person) in accordance with the law "on value added tax" (hereinafter called the Act) article 1.4 of part of the tax period changes, until the month in which the Act was carried out in the fourth paragraph of article 4.1 or article 18, in the following month's fifteenth or twentieth date submit a joint declaration for all previous tax period for the current month.
Examples. (I) situation: a taxable person who, in accordance with article 9 of the law on the part of the tax period 1.1 is a calendar quarter, in February of this year carried out the law in the fourth paragraph of article 4.1 or article 18 in certain transactions. While the tax return for January has not been submitted (as was originally intended to submit a tax return for the quarter).
This taxable person up to 15 or 20 March for submitting tax returns showing that February as tax period (i.e., the first month when the transactions that were initiated), summarizing the data in the report and the VAT 1 for January and February.
The taxable person shall submit a TAX report shall specify at the 2 February as tax period.
(II) situation: a taxable person who, in accordance with article 9 of the law on the part of the tax period 1.1 is a calendar quarter, in March this year for the first time carry out the law in the fourth paragraph of article 4.1 or article 18 in certain transactions. While the tax return for January and February is not submitted (as was originally intended to submit a tax return for the quarter).
This taxable person up to 15 or 20 April submit tax returns, pointing at the March as a taxation period (i.e., the first month when the transactions that were initiated), summarizing the data in the report and the sales tax 1 for January, February and March.
The taxable person shall submit a TAX report shall specify at the 2 March as the tax period.
3. a Person who, in accordance with article 12 of the law on the Declaration of part of 1.11 before its registration in the State revenue service with value added tax register of taxable persons, the Declaration without attachments. Depending on your transaction that person fills in the appropriate declaration 40, 41, 42, 50, 51, 52, 53, 55, 56, (S) and 80 line.
II. filling order of declaration 4. Completing the Declaration (annex 1): 4.1-year period and the tax period. The taxable person who, in accordance with the provisions of paragraph 2 shall be submitted to the joint statement on several months, filling in the tax declaration and its attachments, specify the tax month in which it carries out the law in the fourth paragraph of article 4.1 or article 18 in certain transactions;
4.2. the registration number for the State revenue service with value added tax register of taxable persons (hereinafter: VAT registration number). Taxable persons (hereinafter VAT) VAT group VAT registration number. This provision in paragraph 3 that person the taxpayer registration number;
4.3. the name of the taxable person (natural person-name and last name).
5. the declaration lines: 5.1.  40. the tax period on the line, the total value of transactions without tax (41, 42, 43, 49 and line total 30.0);
5.2.41. row-21 percent tax rate taxable transaction (goods delivery (also private) and the provision of services (including the origin)) without tax.
5.3.42. line – with a 10 percent tax rate to the taxable transaction (goods delivery (also private) and the provision of services (including the origin)) without tax.
5.4.43. line – with a 0% interest rate taxable value of transactions, including also 44, 45, 46, 47, 48 and 48.1 line value of transactions;
5.5.44. line – free ports and special economic zones, the value of the goods supplied to the taxable tax 0% interest rate in accordance with the law "On the free ports and special economic zones." This line shows the value of the goods to be deciphered in the report "the value of the goods supplied by Freeport and special economic zones";
5.6.45. line-to another Member State of the European Union on the value of the goods delivered, if the recipient is a taxable person of another Member State (the delivery of the goods within the territory of the European Union);
5.7.46. line – the value of goods imported into the territory of the European Union from third countries or third territories and are not released for free circulation in a customs warehouse of delivery and free zones;
5.8.47. line-to another Member State of the European Union that Member with a non-taxable person delivered value of new vehicles;
5.9.48. line – with a 0% interest rate taxable value of services provided in accordance with article 7 of the law, the first paragraph;
5.10.29.9 line and value of exported goods;
5.11. the transaction line and 30.0 value that a place is not domestic. Transactions, which are reflected in the report "review of the supply of goods and services provided in the territory of the European Union", this line is not required;
5.12.49. line – non-taxable value of transactions in accordance with article 6 of the law, the first paragraph;
5.13.50. line – with a tax rate of 21 percent taxable goods acquired and services received for the value of the European Union. If you have received a discount, purchase or service is cancelled, reducing the price of goods or services or get back the advance, receive discounts, 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. line – with a 10 percent tax rate to the taxable value of the goods purchased on the territory of the European Union. If you have received a discount, void, reduced the purchase price received or received back the advance, receive discounts, purchase, goods reversed the price reduction or the back of the advance received are indicated by a minus sign;
5.15.52. row – after a 21 percent rate the calculated tax amount, which is determined using the following formula: line 21:41 x 100

The mathematical result of the line may be different from the actual tax on this line the amount if: 5.15.1. filling the row totals 52, all drawn in during the tax period tax invoiced tax amounts;
5.15.2. the tax period is sold to a real estate according to the law of article 2 of the seventeenth and 17.1;
5.15.3. tax period in accordance with article 12.3 of the Act are applied to the special tax regime for import of goods transactions;
5.15.4. law during the transition period changed the tax rate;
5.16.53. row – after 10 interest rate calculated tax amount, which is determined using the following formula: line 10:42 x 100 mathematical result this line may not agree with this line of actual tax amount if: 5.16.1. the tax period, completing 53. row, sum, all drawn in during the tax period tax invoiced tax amounts;
5.16.2. the law during the transition period changed the tax rate;
5.17.54. line – the amount of tax which a taxable person shall be calculated as the recipient of the services received from the European Union non-registered persons. If you have received a discount, voided the deal, reduced the price of the services received or received back the advance, the calculated tax amount is indicated with a minus sign;
5.18.55. row – after a 21 percent rate calculated the amount of tax on the purchase of goods and services in the territory of the European Union. It is determined using the following formula: line 21:50 x 100 if you get discount, purchase or service is cancelled, reducing 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. row – after a 10 percent rate on the purchase of goods on the territory of the European Union calculated tax amount, which is determined as follows: line 10:51 x 100 If received, cancelled the purchase of discount, 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 the tax rate;
5.20.57. row – tax amount, which the previous taxation periods was deducted as input tax which must be paid into the State budget, including the recipient of the goods or services in the national budget in the amount of input tax to be repaid less than the outstanding debt of the lost;
5.21.58. line-the amount of the tax from the Declaration for timber supplies and services in transactions with timber (first part 14), if this amount is positive;
5.22.60. row-input total (61, 62, 63, 64 and 65. lines total);
5.23.61. row – tax paid on their economic activity to imported goods and the calculated tax on the importation of goods subject to the special tax regime for import of goods transactions;
5.24.62. row – tax amount specified in the taxable person invoiced tax invoice on domestically purchased goods and services received their economic activity. If the goods or services received for the purposes of representation and related public conferences, receptions and meals, as well as to the organisation of the taxable person making the subject of the tender, this line under the seventh paragraph of article 10 indicating 40 percent of tax invoice received tax amounts. This line also indicate: the amount of the tax, 5.24.1. where the taxable person (shop) in accordance with article 7 of the law of the fourth part is answered with a licensed person;
5.24.2. the amount of the tax which the tax invoice issued separate individually in accordance with article 5.2 of the law;
5.24.3. the amount of tax which a taxable person has the right to deduct as input in accordance with the law in article 1.4 of part;
5.25.63. row-number of input VAT tax amount, which the taxable person shall be calculated as the recipient of the services received from the European Union non-registered persons. If the services received for the purposes of representation and related public conferences, receptions and meals, as well as to 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, voided the deal, reduced the price of the services received or received back the advance, the maximum amount of input VAT tax shall be indicated by a minus sign;
13.33.64. row-number of input VAT tax amount taxable person calculated on the acquisition of goods and services received in the territory of the European Union. 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;
5.27.65. line and processors of agricultural products in accordance with article 13.1 of the Act for tax paid in compensation to farmers for the 14 percent from the value of production;
5.28.66. row-non-deductible input tax amount for goods purchased and services received that are used in non-taxable transactions, State or local government for the provision of executive function or for transactions that are outside the scope of the law;

5.29.67. line and previous taxation periods for payment of the State budget calculated tax amounts, as well as the reduction of the amount of the tax loss debt taxable persons (suppliers of goods or service providers), to the State budget in the amount of the tax cut on the lost shows tax amounts, including tax amount for lost debt pēctaksācij the March Declaration;
5.30.68. line-the amount of the tax from the Declaration for timber supplies and services in transactions with timber (first part 14), if this amount is negative;
5.31. (P) on the line, the amount is calculated using the following formula: 60-66. row row + 67 + 68. row row row (S) 5.32., an amount calculated using the following formula: 52. line + 53 + 54. row row row + 55 + 56 + 57. row row row 5.33 + 58.  70. the line-number that the pretax amount is greater than the calculated tax amount (i.e., the number of which Declaration (P) line amount is greater than the (S) line): (P) line (S) row-5.34.  80. the line-number, for which the calculated tax amount is greater than the amount of the input tax (i.e., the number of which the Declaration (S) line amount is greater than the (P) line): line (S)-(P) line filling in declarations section 5.35. "demand for value added tax overpayment refund", the taxable person is able to claim the amount of the excess tax to redirect other tax, duty or charges or to receive a refund of the tax overpayment to current account : in row "redirect 5.35.1 TAX overpayment amount other taxes, duties or charges ' mark out where the taxable person wants the overpaid amount of tax to be redirected to other tax, fee or down payment, indicating a particular tax, duty or the down payment amount and table 1 in box specifying the code: 5.35.1.1. code" 1 "– national social security payments;
5.35.1.2. code "2" for individual income tax. If the tax overpayment amount goes into the municipal budget (Liepaja, Riga, Ventspils or municipal budget) for taxable persons must present additional application;
5.35.1.3. code "3": corporate income tax;
5.35.1.4. code "4" – the natural resources tax;
5.35.1.5. code "5" – a tax on certain goods and services (tax on lotteries gambling tax, car tax, motorcycle tax, electricity tax);
5.35.1.6. code "6" – excise duty;
5.35.1.7. code "7" – customs duty;
5.35.1.8. code "8"-other budgetary payments, administered by national revenue, and profit, social and turnover tax debts;
5.35.1.9. If the taxable person wants to redirect the excess tax amount in real estate tax payment, it must submit additional information, stating that the municipal budget be diverted tax overpayment amount;
5.35.2.2. box the assigned amount;
5.35.3.3. box-only code "4", "5", "6", "7" or "8"-indicates the State budget revenue account for the last seven digits;
5.35.4. line "to transfer the TAX overpayment amount to the taxable person accounts" check out, if the taxable person wants, to the amount of the excess tax that remained after the overpayment redirection of other tax, duty or compulsory payments, are transferred to the current account;
5.35.5. the line "account number" indicates the current account to which the credit institution to transfer the amount of the overpayment.
6. Taxable person liable person (a taxable person which has the signature of the officer's rights or its authorized person) shall be confirmed by the signature of the Declaration and indicate the job title, first name, last name, phone number, and date. Sales tax group declaration approved by the signature of the principal responsible person of the company.
III. Report on VAT and the tax amount included in the tax return for the taxation period, in order to fill 7. review of the VAT and the tax amount included in the tax declaration (hereinafter referred to as the SALES TAX 1 report) (annex 2), consists of three parts: 7.1 "i. pretax on domestically purchased goods and services received" (hereinafter referred to as the SALES TAX 1 part I of the report). Fill it out, the taxable person indicates received press and the services which it deducted the input VAT (import transactions; domestically purchased goods or services received, which services the taxable person is calculated by the tax as the recipient of European Union non-registered persons; farmers paid compensation; lost debts);
7.2. "II. Input tax on the goods and services received from the Member States of the European Union" (hereinafter referred to as the SALES TAX 1 part II of the report). Fill it out, the taxable person shall indicate the taxation period for the purchase of goods on the territory of the European Union and from other European Union Member States individuals received services, for which it pays this tax as recipients of services;
7.3. "III. tax on goods delivered and services rendered" (hereinafter referred to as the SALES TAX 1 report, part III). Fill it out, the taxable person shall indicate all domestically made with 21 percent and a 10 percent rate of taxable transactions (supplies and services) and the transactions specified in the Declaration and 30.0 lines. 44.
8. Sales tax group SALES TAX 1 reviews submitted for each VAT group member individually.
9. For the purposes of completing the VAT 1 report part I: 9.1 the VAT taxable person or the members of the VAT number, for which the report is submitted;
9.2. the tax period.
10. SALES TAX 1 report part I: 10.1 separately. each source document on which the deduction of input tax (for example, tax invoice, credit memo, receipt, receipt or payment of cash documents, customs declaration) and the goods and services indicated in the total value without tax is 1 000 lats or more;
10.2. each tax invoice on the basis of which it is estimated tax payment to the State budget and the deduction of input tax and the goods and services indicated in the total value without tax is 1 000 lats or more, if you include input VAT tax that taxable person is calculated by: 10.2.1. for services as the service requested;

10.2.2. in accordance with article 12 of the law 9.1 as the recipient of the goods or services in transactions with persons of another Member State or in the territory of the European Union non-registered persons;
10.2.3. the acquisition of new means of transport from other Member States are not taxable persons;
10.2.4. the acquisition of goods by assembling or installation from another taxable person;
10.3. each source document on which built up lost displays the amount of tax, doing business with taxable or non-taxable person (indicate product supplier, service provider and the recipient (the debtor)).
11. VAT 1 report in part I of the total amount of taxable person indicates other justification documents, on the basis of which the deduction of input tax which the specified goods and services, the total value of tax is less than 1 000 lats.
12. VAT 1 in part I of the report indicates: 1. in box 12.1.-the name of the counterparty. If the taxable person: 12.1.1. from other taxable or non-taxable persons (e.g., landlords) receive the tax invoice, in which, in accordance with article 5.2 of the law part is individually separated by other taxable persons in the services or goods supplied and calculated tax, this box indicates the supplier of the goods or service provider name, in brackets indicating the person who this tax bill is issued (such as landlords names);
12.1.2. the taxable person has paid tax on the goods that it has released for free circulation (imported) for counterparties in this box the Treasury. If customs payments on behalf of the taxable person made by the customs broker, this column indicates the name of the customs broker;
12.1.3. taxable person has estimated tax payment to the State budget for imported goods in accordance with the special tax regime for the import transactions, this column indicates the name of the counterparty;
12.1.4. taxable person has paid to the farmer tax refund 14 percent from the value of production under article 13.1 in this box the name of the farmer (legal person) or the name (physical person);
12.1.5. the taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law of the fourth part, in this box the name of the licensed person;
12.1.6. If the lost case shows the counterparty (the debtor) is a natural person, this box indicates the transaction partner's first name, last name, and ID number;
12.2. in column 2 of the transaction partner's VAT registration number. If the taxable person from other taxable or non-taxable persons (e.g., landlords) receive the tax invoice, in which, in accordance with article 5.2 of the law part is individually separated by other taxable persons in the services or goods supplied and calculated tax, this box indicates the supplier of the goods or service provider's VAT registration number. 2. do not fill in the field if: 12.2.1. by granting the discount you receive the goods back, suppressing, reducing the purchase of the goods supplied or the services rendered or the price of the advances paid, tax credit for payment of an advance in the State budget for the adjustments of the calculated tax is invoiced the non-taxable person;
12.2.2. the taxable person has paid to the farmer tax refund 14 percent from the value of production in accordance with article 13.1 of the Act;
12.2.3. a taxable person has imported goods in accordance with the special tax regime for the import of goods transactions;
12.2.4. tax that taxable person under article 12 of the law on acquisition of goods part 9.1 in the territory of the European Union and for services received, is calculated on the basis of the invoice that is received from another Member State or a non-taxable person in the territory of the European Union non-registered persons;
12.2.5. taxable person has paid the amount of the tax in accordance with article 7 of the law of the fourth part, if the licensed person is not registered with the State revenue service taxable persons register;
12.2.6. taxable person itself calculated by the tax on new vehicles purchased in another Member State are not taxable persons;
12.2.7. the counterparty forfeited in the case of the debt is the non-taxable person;
12.3.3. box-code that describes the type of transactions for which the deduction of input tax: 12.3.1. code "I": domestic pretax on imported goods (imports);
12.3.2. the code "A" – input tax deductible for purchased goods and services received in transactions with taxable persons (the Republic of Latvia or another Member State of the European Union).
For example, if a taxable person of another Member State is not registered under the law of the State revenue service with value added tax register of taxable persons, indicate the code "A", but the box 2 – other taxable person in the Member State of registration, which granted its Member State;
12.3.3. the code "N" – input tax deductible for purchased goods and services received in transactions with non-taxable person;
12.3.4. code "K"-compensation paid to the farmer in accordance with article 13.1 of the Act;
12.3.5. the code "T" – the total amount of the input tax on transactions which in accordance with the provisions of paragraph 11 of these is entitled to specify the total amount;
12.3.6. code "Z"-lost debts;
12.4.4. box-its economic activity purchased goods or services received without tax. If the taxable person: 12.4.1. has received a tax bill for entertainment purposes, goods acquired and services received that are related to a public Conference, reception and meal planners, as well as the taxable person the subject of the tender, this column indicates it contains 40 percent of the purchased goods or services received;
12.4.2. the taxable person to be granted a discount, goods received back the cancelled purchase, the goods (services) the reduced price or refund the advance tax credit memo is invoiced in advance payment for the State budget for the adjustment of the calculated tax, this box indicates the above goods (services) impairment or void purchase value;

12.4.3. taxable person for services received from the European Union not registered persons is calculated by the tax as a recipient, receiving a discount service is cancelled, the price is reduced or the advance is received back, this column indicates the value of the services received, or the value of the cancelled with a minus sign;
12.4.4. the taxable person has paid to the farmer tax refund 14 percent from the value of production in accordance with article 13.1 of the law, in this box the farmer received from the value of production;
12.4.5. the taxable person has paid or calculated by the tax on the goods that it has brought the free circulation of (imported), this box indicates the customs declaration for imported goods to the value of the calculated tax;
12.4.6. taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law of the fourth subparagraph, do not fill in this field;
12.4.7. goods supplier or service provider is built up debts, lost their positive value;
12.4.8. recipient of the goods or services in the show lost value is negative because the value for goods or services received in the amount of the input tax deducted to repay the State budget, it shall be indicated by a minus sign;
12.5.5 in box-tax amount. If the taxable person: 12.5.1. has received a tax bill for entertainment purposes, goods acquired and services received that are related to a public Conference, reception and meal planners, as well as the taxable person the subject of the tender, this box indicates 40 percent of the tax amount specified therein;
12.5.2. taxable person to be granted a discount, goods received back the cancelled purchase, of goods supplied or service provided is reduced or repaid the advance payment is invoiced for payment of the tax credit advance State budget calculated tax adjustment;
12.5.3. taxable person for services received from the European Union not registered persons is calculated by the tax as a recipient, receiving a discount service is cancelled, reducing the purchase price of the goods or services received in advance, or back in the box the specified input VAT tax reduction values with a minus sign;
12.5.4. taxable person has paid to the farmer tax refund 14 percent from the value of production under article 13.1 in this column indicates the amount of compensation paid;
12.5.5. taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law of the fourth part, this column indicates the amount of tax paid;
12.5.6. goods supplier or service provider who has built up the lost shows tax value, specify the positive value (tax return that value indicates the line 67);
12.5.7. recipient of the goods or services indicated in the lost a negative value, then the value of the tax with a minus sign (tax return that value (with a plus sign) indicates row 57);
12.6.6. box – justify the kind of document, which is deducted pretax, or is adjusted in advance to pay the State budget calculated tax. These types of points using the following codes: 12.6.1. code "1"-tax bill. If the taxable person: 12.6.1.1. from other taxable or non-taxable persons (e.g., landlords) receive the tax invoice, in which, in accordance with article 5.2 of the law part is individually separated by other taxable persons in the services or goods supplied and calculated tax, indicate the product supplier or service provider prescribed tax bill;
12.6.1.2. taxable person is calculated by the tax as a recipient, other taxable person in the Member State tax bill;
12.6.1.3. taxable person receiving services from a person of another Member State or in the territory of the European Union, not registered tax calculation and deduction of input tax the necessary calculations to the discharged tax invoice basis, indicates the tax bill;
12.6.1.4. a lost debt indicates the taxable person (supplier of the goods or service provider) signed out the tax invoice (indicates both goods supplier or service provider and the recipient of the goods or services (the debtor));
12.6.2. code "2" for the receipt or voucher;
12.6.3. code "3"-non-cash payment document. It indicates if the taxable person: 12.6.3.1. has paid tax when importing goods;
12.6.3.2. the taxable person (shop) has released the licensed person the amount of the tax in accordance with article 7 of the law on the fourth;
12.6.3.3. the taxable person in accordance with article 13.1 of the Act to the farmer has paid the tax refund in the amount of 14 percent from the value of production;
12.6.3.4. the taxable person has paid in advance for the purchase of goods or services;
12.6.4. code "4"-memo: If the taxable person 12.6.4.1. of the assigned discount goods received back the cancelled purchase, of goods supplied or service provided is reduced or repaid the advance payment is invoiced for payment of the tax credit advance State budget adjustment calculated tax, tax credit points;
12.6.4.2. If the taxable person for services received from the European Union not registered persons is calculated by the tax as a recipient, receiving a discount service is cancelled, reduces the price of the services received or received back the advance, specify the counterparty issued tax credit memo;
12.6.5. code "5"-another source document type;
12.6.6. the code "6": the customs declaration if the taxable person has imported goods in accordance with the special tax regime for the import of goods transactions;
12.7.7. column-number of the document;
12.8. in box 8 of the document date.
13. the taxable person the person in charge (taxable person official, who has authority to sign, or its authorized person) shall indicate the date and approved SALES TAX 1 report part I with the signature (decrypting). Sales tax group SALES TAX submitted 1 report part I with the signature confirms the main person in charge of the company.
14. Filling in the SALES TAX report, part II, 1:14.1. taxable person or the members of the VAT tax exempt number for the report;

14.2. the tax period.
15. in part II of the VAT 1 report indicates each individual counterparty's tax bill regardless of the transaction value.
16. VAT 1 report part II: 16.1.  1. the box – counterparty – taxable person of another Member State (the supplier of the goods or service provider) name;
16.2. in box 2 – taxable person of another Member State (the supplier of the goods or service provider) in the Member State of the European Union issued the taxable person's registration number with the country code;
16.3.3. box-code that describes the type of transactions: 16.3.1. code "P" – services under the fourth subparagraph of article 4.1, received from other taxable persons in the Member States;
16.3.2. the code "G"-items received from other taxable persons in the Member States (purchase of goods on the territory of the European Union);
16.3.3. the code "C" – the purchase of goods on the territory of the European Union in accordance with article 33 of the law of the fourth subparagraph which are carried out after importation from third countries and the release for free circulation in another Member State of the European Union;
16.4.4. box-its economic activity purchased goods or services received, the value of the local currency. If the taxable person who purchases the goods or services in the territory of the European Union are calculated by the tax as a recipient, receiving a discount on the goods are sent back, the purchase is cancelled, reducing the purchase price of the goods or services received in advance, or back in the box indicates the goods or services received, or the value of the purchase value of the cancelled with a minus sign;
16.5.5. box – the calculated tax amount in LCY. If the taxable person for the purchase of supplies or services received in the territory of the European Union has estimated duty as the recipient of the goods or services, get a discount, the goods are sent back, the purchase is cancelled, the service is reduced or the price of goods purchased or received back the advance, this box indicates the specified input VAT tax reduction values with a minus sign;
16.6.6. box – economic activity purchased goods or services received, the value of the currency of the country from which you imported the goods or service received;
16.7. column 7 – currency code;
16.8. in box 8-from another taxable person (supplier of goods or service providers) receive a tax invoice number;
10.5. in box 9 – from another taxable person (supplier of the goods or service provider) in the tax invoice received date.
17. Taxable person liable person (a taxable person which has the signature of the officer's rights or its authorized person) shall indicate the date and approved SALES TAX 1 report part II with the signature (decrypting). Sales tax group SALES TAX submitted 1 report part II with the signature confirms the main person in charge of the company.
18. For the purposes of completing the VAT 1 report part III: 18.1. taxable person or the members of the VAT tax exempt number for the report;
18.2. the tax period.
19. VAT 1 report part III separate identifies each source document on which the conclusion of transactions – supply of goods and services (for example, tax invoice, receipt, receipt or payment of cash documents, customs declaration) and the goods and services indicated in the total value without tax is 1 000 lats or more.
20. the VAT 1 report part III-taxable person indicates total: 20.1. other source documents, on the basis of which the conclusion of transactions – supply of goods and services, and that the specified goods and services, the total value of tax is less than 1 000 lats. In this case, fill in the SALES TAX report, part III, 1, 4, 5 and 6 columns, indicating the code "T";
20.2. transactions with a value without tax is 1 000 lats or more, if the recipient of the goods or services are non-taxable person, or a person who cannot be identified. In this case, fill in the SALES TAX report, part III, 1, 4, 5, and 6. the aisle, showing the code "X".
21. the tax report the part III 1:21.1.  1. column-name the counterparties, which are the goods or services are supplied;
21.2. box 2 – counterparty VAT registration number;
21.3. the Declaration in box 3-row number, which indicates this deal. This box indicates the Declaration 41, 42, 44, and 30.0 lines if the report is not selected in the code "T" or "X";
21.4. in box 4-economic activities of the goods supplied or the services provided without the tax value;
21.5.5 in box-tax amount;
21.6.6. box – justify the document type, which is a done deal. These types of points using the following codes: code "1" 21.6.1.-tax invoice;
21.6.2. the code "2" for the receipt or voucher;
21.6.3. code "3"-non-cash payment document. The payment document is used, if the taxable person has received an advance for the supply of goods or services;
21.6.4. the code "5"-another source document type;
21.6.5. code "T"-transactions which, in accordance with the provisions of this paragraph indicate 20.1 total amount;
21.6.6. code "X", transactions which the taxable person in accordance with the provisions of paragraph 20.2 points total;
21.7.7. column-number of the document;
21.8. in box 8 of the document date.
22. the taxable person the person in charge (taxable person official, who has authority to sign, or its authorized person) shall indicate the date and approved SALES TAX 1 report part III with the signature (decrypting). Sales tax group SALES TAX submitted 1 report part III with the signature confirms the main person in charge of the company.
IV. Review of the supply of goods and services provided in the territory of the European Union 23. filling order review of the supply of goods and services provided in the territory of the European Union (hereinafter referred to as the SALES TAX 2 report) (annex 3) for each business partner points (if necessary, with a minus sign) summarized the supply of goods (including goods (domestic) transfers to another Member State in accordance with article 33 of the law the second part) or under the fourth paragraph of article 4.1 of the services provided in the territory of the European Union value , adjusting it (reducing) granted discounts, advance refunded, voided back purchase, of goods supplied or service price cut, back of the goods received or services rendered value if these transactions and the supply of goods or services takes place both in one and different tax periods.

24. The supply of goods on the territory of the European Union, of which the taxable person in accordance with article 27 of the law as an intermediary in the triangular transactions, the amount for each final recipient of goods (the buyer) (for each VAT registration number) and specified separately from other supplies of goods within the European Union.
25. Fill in the SALES TAX report, 2:25.1. tax period;
25.2. the VAT taxable person or group member's tax exempt number for the report;
25.3. the name of the taxable person (natural person-name);
25.4. the column "country code" – the code of the Member State of the European Union, which has issued tax exempt number to the consignee (name of the Member States of the European Union, abbreviation, or abbreviation, for example, Germany-DE);
25.5. the column "counterparty's VAT registration number" – the taxable person of another Member State (the requested goods or services) issued in that Member State, VAT registration number without the country code;
15.9. the column "the supply of goods or services amount (LCY)" – the relevant taxation period the supply of goods or services in the territory of the European Union total in dollars, for each recipient of the goods or services for each VAT registration number (indicating the goods and services separately);
25.7. the column "K *": 25.7.1. code "S" – in accordance with article 27 of the law of the second subparagraph of paragraph 2, if the delivery of goods on the territory of the European Union were made as triangular transaction pursuant to article 1 of the law on the 35 and the taxable person it is an intermediary (i.e., purchase goods on the territory of the European Union and deliver them to the final consignee of goods on the territory of the European Union);
25.7.2. code "P"-services that act in accordance with the fourth subparagraph of article 4.1 provides other taxable persons in the Member States;
25.7.3. code "G" – supply of goods on the territory of the European Union;
25.7.4. code "C" – the transfer of goods (domestic) to another Member State which is performed after their release for free circulation domestically (article 33, second paragraph).
26. the report does not indicate the VAT 2:26.1. mounted or installed goods.
26.2. the supply of new means of transport to another Member State to non-taxable persons;
26.3. the supply of goods away in the territory of the European Union.
27. the taxable person the person in charge (taxable person official, who has authority to sign, or its authorized person) shall indicate the date and approved SALES TAX report with 2 signature (decrypting). Sales tax group SALES TAX submitted 2 reports with signature confirms the main person in charge of the company.
V. report of the correction for the supply of goods and services provided in the territory of the European Union 28. filling order to edit previously submitted TAX reports, submit corrections to the 2 report on the supply of goods and services provided in the territory of the European Union (hereinafter referred to as the SALES TAX 3 report) (annex 4).
29. Filling in the SALES TAX report, 3:29.1. taxable person or the members of the VAT tax exempt number for the report;
29.2. the name of the taxable person (natural person-name);
29.3. the line "V" (old record)-VAT report previously submitted in 2 data set out in the column "taxation period" indicating the year and month, for which it was filed, and all of the other columns in the previously submitted 2 reports in the appropriate columns the data supplied;
29.4. row "J" (new recording) – previously submitted 2 reports in the specified data, the column "taxation period" indicates the year and month, for which it is submitted, and previously submitted 2 reports in the specified data showing only those boxes that were made in error;
29.5. the column "taxation period" in the first two boxes-calendar the last two digits of the year, the last two boxes-calendar month order number. If you edit the sales tax report, submitted 2 for tax periods up to 1 January 2010, fill in the column "taxation period", the first two boxes specify the calendar the last two digits of the year, the third-quarter in the box (in Arabic numerals), but the fourth box is left blank.
30. If found on any of the previous periods, the SALES TAX was not submitted 2 reports, the taxable person shall be submitted in the State revenue service TAX 3 report that points made in the supply of goods or services in the territory of the European Union.
31. If the sales tax report, repeatedly identified 2 error, this error is corrected, resubmit the VAT 3 report correcting the corrected SALES TAX above 2.
32. the taxable person the person in charge (taxable person official, who has authority to sign, or its authorized person) shall indicate the date and approved SALES TAX 3 report with signature (decrypting). Sales tax group SALES TAX submitted 3 report with signature confirms the main person in charge of the company.
Vi. Declarations for tax year fill-in order 33. Filling out the Declaration for the tax year (hereinafter VAT 4 Declaration) (annex 5): 33.1. taxation year;
33.2. the name of the taxable person (natural person-name);
33.3. the taxable person's business address (physical person – the declared place of residence address) and the postal code;
33.4. the taxable person's VAT registration number (VAT group-sales tax group SALES TAX registration number);
33.5. phone number of the person responsible;
20.9. row "for the taxation year the declarations submitted by the calculated tax amount" – estimated State budget payable or repayable from the national budget (with a minus sign) in the amount of tax for a taxation year (January to December), corresponding to the tax period of 70 and 80 Declaration. the line total (without penalties);
20.9. row "for the tax year calculated tax, subject to the adjustments made": corrected the State budget or to be paid from the State budget to be repaid (with a minus sign) in the amount of tax for a taxation year (January to December), calculated in terms of the proportion of transactions for the taxation year, and making statutory adjustments;
33.8. "line in the State budget the duty payable" – a number that the line "for a taxation year of the calculated tax, subject to the adjustments made" the total is greater than the line "for a taxation year the declarations submitted by the calculated tax amount";

21.1. the lines "from the State budget of tax repayable" – a number that the line "for a taxation year the declarations submitted by the calculated tax amount in the" total "row is greater than The tax year calculated tax, subject to the adjustments made" amount.
34. the taxable person the person in charge (taxable person official, who has authority to sign, or its authorized person) shall indicate the date and confirming the VAT declaration signed by 4 (decrypting). Sales tax group SALES TAX submitted a declaration signed by 4 confirms the main person in charge of the company.
VII. Report on the value of the goods delivered by Freeport and special economic zones by filling order 35. Completing the review of the value of the goods supplied by Freeport and special economic zones (hereinafter referred to as the SALES TAX 5 report) (annex 6), the value of the goods supplied in the Freeport and special economic zone, which made the delivery of the goods.
36. the taxable person the person in charge (taxable person official, who has authority to sign, or its authorized person) shall indicate the date and approved SALES TAX 5 report with signature (decrypting). Sales tax group SALES TAX submitted 5 reports to the signature confirms the main person in charge of the company.
VIII. Closing questions 37. Recognize with February 1, 2010 on unenforceable in the Cabinet of 10 January 2006, the provisions of no. 42 "rules on value added tax declaration" (Latvian journal 2006, no. 11; 2007, nr. 139; 2009, no. 19).
38. Declaration and its annexes are completed and submitted in accordance with these terms, starting in February 2010.
39. the rules shall enter into force on January 1, 2010.
Prime Minister v. dombrovsky Finance Minister e. Repše annex 1 Cabinet 22 December 2009. Regulations No 1640 Finance Minister e. Repše annex 2 Cabinet 22 December 2009. Regulations No 1640 Finance Minister e. Repše annex 3 Cabinet 22 December 2009. Regulations No 1640 Finance Minister e. Repše annex 4 Cabinet 22 December 2009. Regulations No 1640 Finance Minister e. Repše annex 5 cabinet 22 December 2009. Regulations No 1640 Finance Minister e. Repše annex 6 The Cabinet of 22 December 2009. Regulations No 1640 Finance Minister e. Morgan