{"id":8533,"date":"2018-06-09T09:23:59","date_gmt":"2018-06-09T09:23:59","guid":{"rendered":"http:\/\/breicis.com\/?page_id=8533"},"modified":"2023-10-22T13:29:46","modified_gmt":"2023-10-22T13:29:46","slug":"value-added-tax","status":"publish","type":"page","link":"https:\/\/breicis.com\/en\/value-added-tax\/","title":{"rendered":"Value added tax"},"content":{"rendered":"
\n

The terms and definitions of the Value Added Tax Act.<\/a><\/p>\n

\"Value<\/p>\n

<\/i><\/i><\/span> <\/strong>Building land <\/strong> <\/span><\/a><\/h4><\/div>
\n

A plot of land in relation to which a construction permit has been issued for building thereon or for the construction of engineering communications therein, or for the construction of roads, streets or engineering communications input scheme intended for it after 31 December 2009. The plot of land shall not be deemed a building land, if the construction permit for construction works has been issued:<\/p>\n

a) until 31 December 2009 and has been extended or re-registered after 31 December 2009;<\/p>\n

b) after 31 December 2009, but the purpose for the use of the plot of land has been changed and does not provide for the performance of building.<\/p>\n<\/div><\/div><\/div>\n

<\/i><\/i><\/span> <\/strong>Consideration <\/strong> <\/span><\/a><\/h4><\/div>
\n

The monetary value of goods or services, which is received by a supplier of goods or services or which it should have received from a recipient of goods or services or another person as payment for the supply of goods or services without value added tax (hereinafter – the tax), irrespective of whether the payment is made in full or partially.<\/p>\n<\/div><\/div><\/div>\n

<\/i><\/i><\/span> <\/strong>Territory of a Member State <\/strong> <\/span><\/a><\/h4><\/div>
\n

The territory of a certain Member State of the European Union (hereinafter – the Member State) to which Article 52 of the Treaty on European Union and Article 355 of the Treaty on the Functioning of the European Union is applicable, with the exception of third territories, as well as the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia which for the purpose of tax application are regarded as territories of France, United Kingdom or Cyprus respectively.<\/p>\n<\/div><\/div><\/div>\n

<\/i><\/i><\/span> <\/strong>Territory of the European Union <\/strong> <\/span><\/a><\/h4><\/div>
\n

The aggregate of the territories of the Member States;<\/p>\n<\/div><\/div><\/div>\n

<\/i><\/i><\/span> <\/strong>Electronically supplied services<\/strong> <\/span><\/a><\/h4><\/div>
\n

The services referred to in Article 7 of Council Implementing Regulation (EU) No 282\/2011 of 15 March 2011 laying down implementing measures for Directive 2006\/112\/EC on the common system of value added tax (recast), including:<\/p>\n

    \n
  1. a) website supply, web-hosting, distance maintenance of programmes and equipment;<\/li>\n
  2. b) supply of software and updating thereof;<\/li>\n
  3. c) supply of images, text and information and making available of databases;<\/li>\n
  4. d) supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;<\/li>\n
  5. e) supply of distance teaching.<\/li>\n<\/ol>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Fiscal representative<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    A registered taxable person which on the basis of a written contract pays tax into the State budget and represents a taxable person of another Member State or a taxable person of a third country or third territory (also conforming to the laws and regulations governing the excise duty and the circulation of excisable goods in respect of excisable goods) in the following transactions:<\/p>\n

    a) when carrying out importation with subsequent supply of such goods to a registered taxable person of another Member State;<\/p>\n

    b) when carrying out importation with subsequent supply of such goods inland;<\/p>\n

    c) when receiving goods inland, if such goods are received for the purpose of exporting them further and are located in a customs warehouse or excise duty warehouse, and carrying out further exportation of such goods;<\/p>\n

    d) when carrying out acquisition of goods in the territory of the European Union, if such goods are acquired for the purpose of exporting them further and are located in a customs warehouse or excise duty warehouse, and carrying out further exportation of such goods;<\/p>\n

    e) when carrying out acquisition of goods in the territory of the European Union, if such goods are actually received inland for the purpose of supplying them to another Member State.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> I<\/strong>nland <\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The territory of the Republic of Latvia;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Auction price<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The value which in accordance with the Civil Procedure Law conforms to full price bid at the auction, the highest price bid at the auction or the initial auction price in cases when the auction is declared as not having taken place;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Special tax arrangement for transactions of importation of goods<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    S<\/strong>uspending of the tax amount payable into the State budget for the performed importation of goods, which has been calculated in the customs declaration until indication of such sum in the tax return for the relevant taxation period.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>New means of transport: <\/strong><\/span><\/a><\/h4><\/div>
    \n

    a) a motorised land vehicle the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7.2 kilowatts and which is intended for the transport of passengers or goods, if it has been used for less than six months or has travelled less than 6000 kilometres;<\/p>\n

    b) a vessel or other floating craft exceeding 7.5 metres in length and intended for the transport of passengers or goods if it has been used for less than three months or has sailed less than 100 hours, except for the vessels referred to in Section 47, Paragraph one of the VAT<\/a> Act;<\/p>\n

    c)\u00a0 an aircraft the take-off weight of which exceeds 1550 kilograms and which is intended for the transport of passengers or goods if it has been used for less than three months or has flown less than 40 hours, except for the aircraft referred to in Section 48, Paragraph one of the VAT Act;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Gift of small value<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    Goods or services which are given without consideration and the value of which without the tax does not exceed EUR 15.00 during a calendar year per one person, except for goods or services related to advertising or representation expenses;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Seat<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    Legal address of a non-taxable person or address similar to the legal address in accordance with the laws and regulations of another state;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Unused immovable property<\/strong>:<\/span><\/a><\/h4><\/div>
    \n

    a) a newly built building or structure (also stationary equipment installed therein), or a part thereof, if it is not used after being accepted for service, and a land parcel or a part of a land parcel related thereto;<\/p>\n

    b) a newly built building or structure (also stationary equipment installed therein), or a part thereof, if such is used and sold for the first time within one year after being accepted for service, and a land parcel or a part of a land parcel related thereto;<\/p>\n

    c) a building or structure, or a part thereof, if after renewal, rebuilding or restoration works have been completed it is not used, and a land parcel or a part of a land parcel related thereto;<\/p>\n

    d) a building or structure, or a part thereof, if after renewal, rebuilding or restoration works have been completed it is used and sold for the first time within one year after being accepted for service, and a land parcel or a part of a land parcel related thereto;<\/p>\n

    e) an object of uncompleted construction or a part thereof – a building or structure, or a part thereof, if such building or structure has not been accepted for service, and a land parcel or a part of a land parcel related thereto;<\/p>\n

    f) a building or structure, or a part thereof, if such building or structure is being renewed, rebuilt or restored, but it has not been accepted for service yet, and a land parcel or a part of a land parcel related thereto.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Hire purchase<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    A supply of goods in which the supplier of goods according to an entered into hire purchase contract supplies particular goods, which are transferred into the ownership of the recipient of goods within the time period laid down in the contract after performance of all payments laid down in the contract;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Supply of services<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    A transaction which does not constitute the supply of goods; the following shall also be considered the supply of services:<\/p>\n

    a) the selling (transfer) of intangible property (intangible values and rights);<\/p>\n

    b) the obligation to refrain from some activity or action or to allow some activity or action;<\/p>\n

    c) the leasing of property;<\/p>\n

    d) the performance of construction work.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Fixed establishment<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    Any place other than a place of establishment of a business of a person which is characterised by sufficient degree of permanence and suitable structure in terms of human and technical resources enabling to ensure services provided thereby or to receive and use services which are provided for the needs of such fixed establishment.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>VAT group<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    A group of two or more taxable persons which conforms to the conditions of the VAT Act has been established on the basis of a memorandum of association of the VAT group for the performance of mutual transactions inland and has been registered with the State Revenue Service Value Added Tax Taxable Persons Register.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Exportation of goods<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    Supply of goods from the territory of the European Union to third countries or third territories.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Acquisition of goods in the territory of the European Union<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    Obtaining of the right to dispose of property as owner, if the dispatch or transportation of the property from one Member State to another Member State is carried out by the supplier of goods or receiver of the goods, or a third person on behalf of the supplier of goods or receiver of the goods.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Importation of goods<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The entry into the territory of the European Union of goods from third countries or third territories by releasing them for free circulation.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Supply of goods<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    A transaction which is manifested as the transfer of the ownership rights of a property to another person, so that he may act with the property; the transactions with the following shall also be regarded as the supply of goods:<\/p>\n

    a) with immovable property or a part thereof;<\/p>\n

    b) with electricity, gas, thermal energy, heating, water, steam and cooling energy.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Supply of goods in the territory of the European Union <\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The supply of goods if the goods are dispatched or transported from one Member State to another Member State and the dispatch or transportation of such goods is carried out by the supplier of goods or receiver of the goods, or a third person on behalf of the supplier of goods or receiver of the goods;<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Goods transport service in the territory of the European Union<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    Goods transport service if the place of departure of transport of goods and the place of arrival of transport of goods are situated in two different Member States; if the place of departure and the place of arrival are situated within the territory of the same Member State, the transport of goods shall be treated as a stage of the goods transport service in the territory of the European Union, if such transport is a part of the transport service the place of departure and the place of arrival of which are situated in the territories of two different Member States.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Place of arrival of transport of goods <\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The place where transport of the goods actually ends.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Place of departure of transport of goods<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The place where the transport of goods actually begins.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Broadcasting services <\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The broadcasting services referred to in Article 6.b of Council Implementing Regulation (EU) No 282\/2011 of 15 March 2011 laying down implementing measures for Directive 2006\/112\/EC on the common system of value added tax (recast) (in the wording of Council Implementing Regulation (EU) No 1042\/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282\/2011 as regards the place of supply of services).<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Place of establishment of a business <\/strong> <\/span><\/a><\/h4><\/div>
    \n

    The basic place of performing economic activity of a taxable person where the management of the referred to taxable person is located and where the main administrative decisions related to the performance of economic activity are taken.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Intermediary<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    A taxable person who participates in the supply of services or in the supply of goods without becoming the owner of such goods or actual provider of services, in order to pursue the interests of other persons in transactions of the supply of goods or the supply of services. An intermediary shall issue a tax invoice and receive consideration only for an intermediary service provided by him.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Market value<\/strong> <\/span><\/a><\/h4><\/div>
    \n

    \u00a0<\/strong>Consideration for goods or services which at the time of supply would have to be paid by the recipient of the relevant goods or services, under conditions of fair competition, to another supplier who is not considered as a related party within the meaning of the law On Taxes and Duties. Where no comparable price for goods or services can be ascertained, market value shall mean:<\/p>\n

    a) in respect of goods – an amount which is not less than the purchase price of the relevant goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply;<\/p>\n

    b) in respect of services – an amount that is not less than the full cost of providing the service.<\/p>\n<\/div><\/div><\/div>\n

    <\/i><\/i><\/span> <\/strong>Third territories: <\/strong><\/span><\/a><\/h4><\/div>
    \n
      \n
    1. a) the following territories of the European Union forming part of the customs territory of the European Union – Mount Athos, the Canary Islands, the territories of France referred to in Articles 349 and 355(1) of the Treaty on the Functioning of the European Union, the \u00c5land Islands, the Channel Islands,<\/li>\n
    2. b) the following territories of the European Union not forming part of the customs territory of the Community – the Island of Heligoland, the territory of B\u00fcsingen, Ceuta, Melilla, Livigno, Campione d’Italia, the Italian waters of Lake Lugano.<\/li>\n<\/ol>\n<\/div><\/div><\/div>\n

      <\/i><\/i><\/span> <\/strong>Third countries<\/strong> <\/span><\/a><\/h4><\/div>
      \n

      Such countries or territories to which the Treaty on European Union and the Treaty on the Functioning of the European Union are not applicable;<\/p>\n<\/div><\/div><\/div>\n

      <\/i><\/i><\/span> <\/strong>Electronic communications services<\/strong> <\/span><\/a><\/h4><\/div>
      \n

      The services referred to in Article 6.a of Council Implementing Regulation (EU) No 282\/2011 of 15 March 2011 laying down implementing measures for Directive 2006\/112\/EC on the common system of value added tax (recast) (in the wording of Council Implementing Regulation (EU) No 1042\/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282\/2011 as regards the place of supply of services).<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>

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