{"id":14566,"date":"2018-12-22T13:33:28","date_gmt":"2018-12-22T13:33:28","guid":{"rendered":"https:\/\/breicis.com\/product\/pvn-piemerosana-transportesanas-pakalpojumiem-matrica\/"},"modified":"2023-10-09T13:06:27","modified_gmt":"2023-10-09T13:06:27","slug":"pvn-piemerosana-transportesanas-pakalpojumiem-matrica","status":"publish","type":"product","link":"https:\/\/breicis.com\/en\/product\/pvn-piemerosana-transportesanas-pakalpojumiem-matrica\/","title":{"rendered":"VAT application for transportation services (matrix)"},"content":{"rendered":"

A Latvian company (subject to VAT) supplies transport services:<\/strong><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Service recipients<\/th>\nVAT number available\/not available<\/th>\nRoute of transportation<\/th>\nVAT rate<\/th>\nInvoice presentation in the VAT return<\/th>\nInvoice transcription<\/th>\nVAT reference on invoice<\/th>\nHow can we justify the VAT rate applied if the SRS asks us for an explanation?<\/th>\nNotes<\/th>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
For a Latvian company<\/strong><\/td>\nAvailable<\/td>\nfrom Latvia to Latvia<\/td>\n\u00a021%<\/span><\/span><\/span><\/span><\/span><\/td>\n\u00a040., 41.<\/span><\/span><\/span><\/span><\/span><\/td>\n VAT 1 III<\/span><\/span><\/span><\/span><\/span><\/td>\n<\/td>\n21% applied, no special explanation needed<\/span><\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\nfrom Latvia to the EU (or vice versa)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nNot available<\/b><\/td>\nfrom Latvia to Latvia<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nfrom Latvia to the EU (or vice versa)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u00a0<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
EU company<\/strong><\/td>\nAvailable<\/b><\/td>\nfrom Latvia to Latvia<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\nfrom Latvia to the EU (or vice versa)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nNot available<\/b><\/td>\nfrom Latvia to Latvia<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
For a non-EU company<\/strong><\/td>\n<\/td>\nfrom Latvia to Latvia<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n…<\/span><\/span><\/span><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The matrix contains the VAT applicable to the carriage of goods provided by a Latvian (VAT) taxable person:<\/p>\n

    \n
  1. to a Latvian company (VAT or non-VAT)<\/li>\n
  2. to a European Union company (VAT or VAT non-taxable)<\/li>\n
  3. a third-country company<\/li>\n<\/ol>\n

    The matrix considers all possible transport route situations, 43 in total.<\/p>\n

    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).<\/p>\n

     <\/p>\n

     <\/p>\n","protected":false},"featured_media":12194,"template":"","meta":[],"product_brand":[],"product_cat":[112],"product_tag":[],"class_list":["post-14566","product","type-product","status-publish","has-post-thumbnail","product_cat-konsultacija-en","first","instock","downloadable","virtual","taxable","purchasable","product-type-simple"],"yoast_head":"\nVAT on transport services (matrix) | Videos | BREICIS<\/title>\n<meta name=\"description\" content=\"VAT on transportation services (matrix), covering all VAT situations: supplier, recipient, place of transport\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/breicis.com\/en\/product\/pvn-piemerosana-transportesanas-pakalpojumiem-matrica\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT on transport services 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