{"id":8022,"date":"2018-03-31T07:33:30","date_gmt":"2018-03-31T07:33:30","guid":{"rendered":"http:\/\/breicis.com\/en\/?p=8022"},"modified":"2023-11-17T20:54:04","modified_gmt":"2023-11-17T20:54:04","slug":"vat-transportation-goods-services-within-european-union","status":"publish","type":"post","link":"https:\/\/breicis.com\/en\/vat-transportation-goods-services-within-european-union\/","title":{"rendered":"Intra EU Goods Transport Treatment in Single Market"},"content":{"rendered":"
<\/div>\n

<\/h1>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Haulier<\/th>\nCustomer<\/th>\nConditions<\/th>\nVAT position<\/th>\n<\/tr>\n<\/thead>\n
Latvia VAT payer<\/td>\nLatvia VAT payer<\/td>\nFreight transportation within the EU<\/td>\nHaulier applies Latvian VAT (21%)<\/td>\n<\/tr>\n
Latvia VAT payer<\/td>\nOther EU State VAT payer<\/td>\nFreight transportation within the EU<\/td>\nHaulier does not apply Latvian VAT. The Customer has to apply its country’s VAT according to the reverse charge rule<\/td>\n<\/tr>\n
Latvia VAT payer<\/td>\nVAT non-taxable person (e.g. individual)<\/td>\nFreight transportation within the EU which starts in Latvia<\/td>\nHaulier applies the Latvian VAT, since the transportation starts in Latvia<\/td>\n<\/tr>\n
Latvia VAT payer<\/td>\nVAT non-taxable person (e.g. individual)<\/td>\nFreight transportation within the EU which ends in Latvia<\/td>\nThe place of supply is the EU State where the transportation starts, so the haulier has to register in that country as\u00a0 a VAT payer and apply that country’s VAT<\/td>\n<\/tr>\n
Other EU State VAT payer<\/td>\nLatvia VAT payer<\/td>\nFreight transportation within the EU which starts in Latvia<\/td>\nHaulier does not apply VAT. The Customer has to apply Latvian VAT according to the reverse charge rule<\/td>\n<\/tr>\n
Other EU State VAT payer<\/td>\nVAT non-taxable person (e.g. individual)<\/td>\nFreight transportation within the EU which starts in Latvia<\/td>\nHaulier has the obligation to register and pay VAT in Latvia, since the transportation starts in Latvia<\/td>\n<\/tr>\n
Other EU State VAT payer<\/td>\nVAT non-taxable person (e.g. individual)<\/td>\nFreight transportation within the EU which ends in Latvia<\/td>\n\u00a0Latvian VAT does not apply. The haulier has to apply the VAT in the country where the transportation starts<\/td>\n<\/tr>\n
\u00a0Latvia VAT payer<\/td>\n\u00a0VAT payer or an individual<\/td>\n\u00a0Import of goods in Latvia<\/td>\n\u00a0If the transportation costs are included in the VAT taxable amount, the service is subject to 0% VAT<\/td>\n<\/tr>\n
\u00a0Latvia VAT payer<\/td>\n\u00a0VAT payer or an individual<\/td>\n\u00a0Import of goods in Latvia, if the final destinatination is another EU State<\/td>\n\u00a0Transportation with the EU. However, if the transportation expenses are included in the value of the goods, the service is subject to 0% VAT.<\/td>\n<\/tr>\n
\u00a0Other EU State payer<\/td>\n\u00a0VAT payer or an individual<\/td>\n\u00a0Importation of the goods in another EU State, provided that Latvia is final destination<\/td>\n\u00a0Transportation with the EU. However, if the transportation expenses are included in the value of the goods, the service is subject to 0% VAT.<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

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