VAT application for transportation services (matrix)

The matrix contains the VAT applicable to the carriage of goods provided by a Latvian (VAT) taxable person:

1. to a Latvian company (VAT or non-VAT)
2. to a European Union company (VAT or VAT non-taxable)
3. a third-country company

The matrix considers all possible transport route situations, 43 in total.

In this case, information is provided on the VAT rate, invoicing, presentation in the VAT return. A sample of the information is given in the first situation (in red).