Haulier Customer Conditions VAT position
Latvia VAT payer Latvia VAT payer Freight transportation within the EU Haulier applies Latvian VAT (21%)
Latvia VAT payer Other EU State VAT payer Freight transportation within the EU Haulier does not apply Latvian VAT. The Customer has to apply its country’s VAT according to the reverse charge rule
Latvia VAT payer VAT non-taxable person (e.g. individual) Freight transportation within the EU which starts in Latvia Haulier applies the Latvian VAT, since the transportation starts in Latvia
Latvia VAT payer VAT non-taxable person (e.g. individual) Freight transportation within the EU which ends in Latvia The place of supply is the EU State where the transportation starts, so the haulier has to register in that country as  a VAT payer and apply that country’s VAT
Other EU State VAT payer Latvia VAT payer Freight transportation within the EU which starts in Latvia Haulier does not apply VAT. The Customer has to apply Latvian VAT according to the reverse charge rule
Other EU State VAT payer VAT non-taxable person (e.g. individual) Freight transportation within the EU which starts in Latvia Haulier has the obligation to register and pay VAT in Latvia, since the transportation starts in Latvia
Other EU State VAT payer VAT non-taxable person (e.g. individual) Freight transportation within the EU which ends in Latvia  Latvian VAT does not apply. The haulier has to apply the VAT in the country where the transportation starts
 Latvia VAT payer  VAT payer or an individual  Import of goods in Latvia  If the transportation costs are included in the VAT taxable amount, the service is subject to 0% VAT
 Latvia VAT payer  VAT payer or an individual  Import of goods in Latvia, if the final destinatination is another EU State  Transportation with the EU. However, if the transportation expenses are included in the value of the goods, the service is subject to 0% VAT.
 Other EU State payer  VAT payer or an individual  Importation of the goods in another EU State, provided that Latvia is final destination  Transportation with the EU. However, if the transportation expenses are included in the value of the goods, the service is subject to 0% VAT.