{"id":8270,"date":"2018-05-03T13:05:14","date_gmt":"2018-05-03T13:05:14","guid":{"rendered":"http:\/\/breicis.com\/?page_id=8270"},"modified":"2023-11-16T10:38:06","modified_gmt":"2023-11-16T10:38:06","slug":"%d0%bd%d0%b4%d1%81-%d0%bb%d0%b0%d1%82%d0%b2%d0%b8%d1%8f","status":"publish","type":"page","link":"https:\/\/breicis.com\/ru\/%d0%bd%d0%b4%d1%81-%d0%bb%d0%b0%d1%82%d0%b2%d0%b8%d1%8f\/","title":{"rendered":"VAT Latvia"},"content":{"rendered":"<h6><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first\" style=\"--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_3_4 3_4 fusion-three-fourth fusion-column-last\" style=\"--awb-bg-size:cover;width:74%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><\/h6>\n<h1 style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u041b\u0430\u0442\u0432\u0438\u0438<\/h1>\n<p style=\"text-align: left;\">\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:-5px;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-tabs fusion-tabs-1 clean awb-tabs-transition awb-tabs-transition-fade vertical-tabs icon-position-left mobile-mode-accordion\" style=\"--awb-title-border-radius-top-left:0px;--awb-title-border-radius-top-right:0px;--awb-title-border-radius-bottom-right:0px;--awb-title-border-radius-bottom-left:0px;--awb-inactive-color:#3f3f3f;--awb-background-color:#1e73be;--awb-border-color:#ebeaea;--awb-active-border-color:#1a80b6;--awb-active-border-size:3px;--awb-transition-speed:300ms;\"><div class=\"nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-db47cc3a691a5cced4c\" aria-selected=\"true\" tabindex=\"0\" id=\"fusion-tab-db47cc3a691a5cced4c\" href=\"#tab-db47cc3a691a5cced4c\"><h4 class=\"fusion-tab-heading\"><strong>\u041e\u0431\u0437\u043e\u0440<\/strong><\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-1c42d8f5aa4da29b8eb\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-1c42d8f5aa4da29b8eb\" href=\"#tab-1c42d8f5aa4da29b8eb\"><h4 class=\"fusion-tab-heading\">\u041f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u041d\u0414\u0421<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-content\"><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-db47cc3a691a5cced4c\" aria-selected=\"true\" tabindex=\"0\" id=\"mobile-fusion-tab-db47cc3a691a5cced4c\" href=\"#tab-db47cc3a691a5cced4c\"><h4 class=\"fusion-tab-heading\"><strong>\u041e\u0431\u0437\u043e\u0440<\/strong><\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix in active\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-db47cc3a691a5cced4c\" id=\"tab-db47cc3a691a5cced4c\"><div class=\"awb-tab-pane-inner\">\n<h1><strong>\u041e\u0431\u0437\u043e\u0440<\/strong><\/h1>\n<p>\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c (\u041d\u0414\u0421) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043d\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u043b\u0435\u043d\u0438\u0435. \u0411\u043e\u043b\u044c\u0448\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438 \u0443\u0441\u043b\u0443\u0433,\u00a0 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c\u044b\u0445\u00a0 \u0432 \u041b\u0430\u0442\u0432\u0438\u0438, \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u041d\u0414\u0421. \u0412\u0432\u043e\u0437\u0438\u043c\u044b\u0435 \u0432 \u041b\u0430\u0442\u0432\u0438\u044e \u00a0\u0442\u043e\u0432\u0430\u0440\u044b, \u0438\u043c\u043f\u043e\u0440\u0442\u0438\u0440\u0443\u0435\u043c\u044b\u0435 \u00a0\u0432\u043d\u0435 \u00a0\u00a0\u043f\u0440\u0435\u0434\u0435\u043b\u043e\u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u0433\u043e \u0421\u043e\u044e\u0437\u0430 (\u0415\u0421), \u0442\u0430\u043a\u0436\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u041d\u0414\u0421.<\/p>\n<p>\u0412 \u044d\u0442\u043e\u043c \u0441\u043f\u0440\u0430\u0432\u043e\u0447\u043d\u0438\u043a\u0435 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u044b \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u041d\u0414\u0421:<\/p>\n<ul>\n<li>\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u041d\u0414\u0421<\/li>\n<li>\u0441\u0434\u0435\u043b\u043a\u0438, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0435 \u041d\u0414\u0421<\/li>\n<li>\u0441\u0442\u0430\u0432\u043a\u0438 \u041d\u0414\u0421<\/li>\n<li>\u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0440\u0435\u0436\u0438\u043c\u044b \u041d\u0414\u0421 \u0438.\u0442.\u0434.<\/li>\n<\/ul>\n<p>\u0415\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u0438\u043c\u0435\u044e\u0442\u0441\u044f \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u0438\u043b\u0438 \u043d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441\u043e \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435\u043c \u041d\u0414\u0421 \u0432 \u041b\u0430\u0442\u0432\u0438\u0438, \u043f\u0440\u043e\u0441\u0438\u043c \u0441\u0432\u044f\u0437\u0430\u0442\u044c\u0441\u044f \u0441 \u043d\u0430\u043c\u0438 \u043f\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0443 +371 29274911.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-1c42d8f5aa4da29b8eb\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-1c42d8f5aa4da29b8eb\" href=\"#tab-1c42d8f5aa4da29b8eb\"><h4 class=\"fusion-tab-heading\">\u041f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u041d\u0414\u0421<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-1c42d8f5aa4da29b8eb\" id=\"tab-1c42d8f5aa4da29b8eb\"><div class=\"awb-tab-pane-inner\">\n<h1><strong>\u041f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/strong><\/h1>\n<h2><strong>\u0412\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a:<\/strong><\/h2>\n<ul>\n<li>\u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u2013 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d \u0432 \u0440\u0435\u0435\u0441\u0442\u0440\u0435 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u041d\u0414\u0421 \u0421\u0413\u0414;<\/li>\n<li>\u043d\u0435\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u2013 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a, \u043a\u043e\u0442\u043e\u0440\u044b\u0439, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0430, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u041d\u0414\u0421, \u043d\u0435 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d \u0432 \u0440\u0435\u0435\u0441\u0442\u0440\u0435 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u041d\u0414\u0421 \u0421\u0413\u0414.<\/li>\n<\/ul>\n<h2><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u0434\u0440\u0443\u0433\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430-\u0447\u043b\u0435\u043d\u0430:<\/strong><\/h2>\n<ul>\n<li>\u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 \u043b\u0438\u0446\u043e, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 \u0432 \u0434\u0440\u0443\u0433\u043e\u043c \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435-\u0447\u043b\u0435\u043d\u0435 \u2013 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 \u043b\u0438\u0446\u043e, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0432 \u0446\u0435\u043b\u044f\u0445 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043e \u0432 \u0440\u0435\u0435\u0441\u0442\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0434\u0440\u0443\u0433\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430-\u0447\u043b\u0435\u043d\u0430;<\/li>\n<li>\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 \u043b\u0438\u0446\u043e, \u043d\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 \u0432 \u0434\u0440\u0443\u0433\u043e\u043c \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435-\u0447\u043b\u0435\u043d\u0435 \u2013 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 \u043b\u0438\u0446\u043e, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u043d\u0435 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043e \u0432 \u0440\u0435\u0435\u0441\u0442\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0434\u0440\u0443\u0433\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430-\u0447\u043b\u0435\u043d\u0430, \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0430\u0434\u0440\u0435\u0441 \u0438\u043b\u0438 \u0430\u0434\u0440\u0435\u0441 \u043c\u0435\u0441\u0442\u0430 \u0436\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u0432 \u0434\u0440\u0443\u0433\u043e\u043c \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435-\u0447\u043b\u0435\u043d\u0435.<\/li>\n<\/ul>\n<h2><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u0442\u0440\u0435\u0442\u044c\u0438\u0445 \u0441\u0442\u0440\u0430\u043d \u0438\u043b\u0438 \u0442\u0440\u0435\u0442\u044c\u0438\u0445 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0439:<\/strong><\/h2>\n<ul>\n<li>\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u0442\u0440\u0435\u0442\u044c\u0435\u0439 \u0441\u0442\u0440\u0430\u043d\u044b \u0438\u043b\u0438\u00a0 \u0442\u0440\u0435\u0442\u044c\u0435\u0439 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u2013 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a, \u043a\u043e\u0442\u043e\u0440\u043e\u043c\u0443 \u043f\u0440\u0438\u0441\u0432\u043e\u0435\u043d \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043d\u043e\u043c\u0435\u0440 \u0438\u043b\u0438 \u044d\u043a\u0432\u0438\u0432\u0430\u043b\u0435\u043d\u0442\u043d\u044b\u0439 \u0442\u043e\u043c\u0443 \u043d\u043e\u043c\u0435\u0440 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432 \u0446\u0435\u043b\u044f\u0445 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 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\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u043c \u0441\u043a\u043b\u0430\u0434\u0435 \u0438\u043b\u0438 \u0441\u043a\u043b\u0430\u0434\u0435 \u0430\u043a\u0446\u0438\u0437\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0435\u0433\u043e \u044d\u043a\u0441\u043f\u043e\u0440\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u044d\u0442\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432,<\/li>\n<li>\u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u0435 \u0437\u0430\u043a\u0443\u043f\u043e\u043a \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u0415\u0421, \u0435\u0441\u043b\u0438 \u044d\u0442\u0438 \u0442\u043e\u0432\u0430\u0440\u044b \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u044b \u0432\u043d\u0443\u0442\u0440\u0438 \u0441\u0442\u0440\u0430\u043d\u044b \u0441 \u0446\u0435\u043b\u044c\u044e \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u0434\u0440\u0443\u0433\u043e\u043c\u0443 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0443-\u0447\u043b\u0435\u043d\u0443.<\/li>\n<\/ul>\n<h2>\u00a0<strong>\u0413\u0440\u0443\u043f\u043f\u0430 \u041d\u0414\u0421<\/strong><\/h2>\n<p>\u0413\u0440\u0443\u043f\u043f\u0430 \u041d\u0414\u0421 \u044d\u0442\u043e \u0433\u0440\u0443\u043f\u043f\u0430 \u0434\u0432\u0443\u0445 \u0438\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u043c \u00a0\u041d\u0414\u0421, \u0441\u043e\u0437\u0434\u0430\u043d\u0430 \u043d\u0430 \u0431\u0430\u0437\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043e\u0431\u00a0 \u00a0 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0433\u0440\u0443\u043f\u043f\u044b \u041d\u0414\u0421 \u0434\u043b\u044f \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u044b\u0445 \u0441\u0434\u0435\u043b\u043e\u043a \u0432\u043d\u0443\u0442\u0440\u0438 \u0441\u0442\u0440\u0430\u043d\u044b \u0438 \u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0430 \u0432 \u0440\u0435\u0435\u0441\u0442\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0421\u0413\u0414.<\/p>\n<p><!--&lt;!--VAT payers--&gt;\n\n\n<h2>Inland taxpayer:<\/h2>\n\n\n\n\n<ul>\n \t\n\n<li>A registered taxpayer \u2013 a taxpayer that is registered in the SRS\u2019s VAT payers\u2019 register;<\/li>\n\n\n \t\n\n<li>An unregistered taxpayer \u2013 a taxpayer that, by using the rights set out in the VAT Law, has not registered in the SRS\u2019s VAT payers\u2019 register.<\/li>\n\n\n<\/ul>\n\n\n\n\n<h2>Taxpayer of another member state:<\/h2>\n\n\n\n\n<ul>\n \t\n\n<li>A registered taxpayer of another member state \u2013 a taxpayer that, for the needs of paying taxes, is registered in the\u00a0tax payers\u2019 register of another state;<\/li>\n\n\n \t\n\n<li>An unregistered taxpayer of another member state \u2013 a taxpayer that has not been registered in the taxpayer\u2019s register of another state, and whose legal address is in another member state.<\/li>\n\n\n<\/ul>\n\n\n\n\n<h2>Taxpayer of the third countries or third areas:<\/h2>\n\n\n\n\n<ul>\n \t\n\n<li>A taxpayer registered by third countries or third areas \u2013 taxpayer that has been granted with a taxpayer\u2019s identification number or an equivalent number which, for the necessity of taxation, allows to identify a taxpayer, and which has been granted by the country in which the taxpayer does business.;<\/li>\n\n\n \t\n\n<li>A taxpayer, who is not registered by third countries or third areas \u2013 taxpayer that has not been granted with a taxpayer\u2019s ID number or an equivalent number which, for the necessity of taxation, allows to identify a taxpayer, and which is granted by the state, in which the taxpayer does business;<\/li>\n\n\n<\/ul>\n\n\n\n\n<h2>Fiscal representative<\/h2>\n\n\nA fiscal representative\u00a0is allowed to represent the foreign entity for several types of activities as set out by the VAT Act.\n\n\n<h2>VAT group<\/h2>\n\n\nA VAT group is a group of two or more legal entities which is established on the basis of a VAT-group agreement to carry out inter-group transactions, which meets the criteria defined in the VAT Act, and which is registered in the Register of VAT Taxable Persons.\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT taxable transactions\" icon=\"\"&#093;\n\n\n<h1>VAT taxable transactions<\/h1>\n\n\nThe following transactions carried out inland within the scope of the economic activity are subject to the VAT:\n\n\n<ul>\n \t\n\n<li>supply of goods (including supply of goods in the territory of the European Union and exportation of goods) for consideration;<\/li>\n\n\n \t\n\n<li>supply of services for consideration;<\/li>\n\n\n \t\n\n<li>acquisition of goods in the territory of the European Union for consideration.<\/li>\n\n\n<\/ul>\n\n\nAny importation of goods is subject to VAT, unless explicitly stated otherwise by the VAT Act.\n\nAcquisition of a new vehicle in the EU if carried out by a non-registered taxable person or a non-taxable person is also subject to VAT.\n\nSupplies of new vehicles carried out on an occasional basis, where the new vehicle is dispatched or transported to the purchaser by the seller, the purchaser, or by the third person on behalf of the seller or the purchaser, from inland to a destination outside inland but within the EU is also subject to VAT.\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Place of supply\" icon=\"\"&#093;\n\n\n<h1>Place of Supply<\/h1>\n\n\n\n\n<h2>Supply of Goods<\/h2>\n\n\n<strong><em>Article 12 of the VAT Act<\/em><\/strong>\n\nIf the goods are dispatched or transported, the place of supply of goods (also for intra-Community supplies) is the place where the goods are located at the time when the dispatch or transport of goods to the recipient of goods begins.\n\nIf the goods are not dispatched or transported, the place of supply of goods is the place where the goods are located at the time when the supply takes place.\n\nIf the goods dispatched or transported by the supplier of goods, or by the recipient of goods or by a third person are assembled or installed by the supplier of goods or by a third person on his behalf, the place of supply is the place where the goods are assembled or installed.\n\n\n<h2>Supply of Services<\/h2>\n\n\n<strong><em>Article 19 of the VAT Act<\/em><\/strong>\n\n\n<div class=\"fusion-table table-1\">\n\n\n<table width=\"100%\">\n\n\n<thead>\n\n\n<tr>\n\n\n<th><strong>B2B (the recipient is a VAT trader)<\/strong><\/th>\n\n\n\n\n<th><strong>B2C (the recipient is not a VAT trader)<\/strong><\/th>\n\n\n<\/tr>\n\n\n<\/thead>\n\n\n\n\n<tbody>\n\n\n<tr>\n\n\n<td><strong>Place of supply: recipient of services<\/strong><\/td>\n\n\n\n\n<td><strong>Place of supply: supplier of services<\/strong><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>(1) The place of establishment or a business or\u00a0<strong>a recipient of the service<\/strong><\/td>\n\n\n\n\n<td>(1)\u00a0 the place of establishment of a business of\u00a0<strong>a provider of the service;<\/strong><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>(2) the place of location of the fixed establishment of\u00a0<strong>a recipient of the service<\/strong>, where the service is provided to the fixed establishment of the recipient of the service which is not located at a place of establishment of a business of such person<\/td>\n\n\n\n\n<td>(2)\u00a0 the place of location of the fixed establishment of a<strong>\u00a0provider of the service,<\/strong>\u00a0where the service is provided\u00a0from\u00a0the fixed establishment of the provider of the service which is not located at a place of establishment of a business of such person;<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>(3) the declared place of residence of\u00a0<strong>a recipient of the service,<\/strong>\u00a0but, in the absence of such a place - the place of permanent residence, if the recipient of the service does not have a place of establishment of a business or fixed establishment.<\/td>\n\n\n\n\n<td>(3)\u00a0 the declared place of residence of\u00a0<strong>a provider of the service<\/strong>, but, in the absence of such a place - the place of permanent residence, if the provider of the service does not have a place of establishment of a business or fixed establishment.<\/td>\n\n\n<\/tr>\n\n\n<\/tbody>\n\n\n<\/table>\n\n\n<\/div>\n\n\n&nbsp;\n\n<em><strong>Special rules: Articles 20-30 of the VAT Act<\/strong><\/em>\n\n&nbsp;\n\n\n<div class=\"fusion-table table-1\">\n\n\n<table width=\"100%\">\n\n\n<thead>\n\n\n<tr>\n\n\n<th>Services<\/th>\n\n\n\n\n<th>B2B<\/th>\n\n\n\n\n<th>B2C<\/th>\n\n\n<\/tr>\n\n\n<\/thead>\n\n\n\n\n<tbody>\n\n\n<tr>\n\n\n<td>Admission to the cultural, artistic, sport, scientific, educational, entertainment or similar activities (for example, trade fairs, exhibitions)<\/td>\n\n\n\n\n<td>Place of the performance of the service<\/td>\n\n\n\n\n<td>Place of the performance of the service<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Passengers transportation<\/td>\n\n\n\n\n<td>Passengers transportation place in\u00a0proportion\u00a0of the distances\u00a0covered<\/td>\n\n\n\n\n<td>Passengers transportation place in\u00a0a proportion\u00a0of the distances\u00a0covered<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Intra-Community freight transportation<\/td>\n\n\n\n\n<td>Main rule<\/td>\n\n\n\n\n<td>Place of departure<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Services ancillary\u00a0to\u00a0the transportation of the goods<\/td>\n\n\n\n\n<td>Main rule<\/td>\n\n\n\n\n<td>Place of the supply of the services<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Services relating to movable tangible property\u00a0\u00a0(including valuation, repair, maintenance, treatment, processing)<\/td>\n\n\n\n\n<td>Main rule<\/td>\n\n\n\n\n<td>Place of the supply of the services<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Services relating to immovable property<\/td>\n\n\n\n\n<td>Place where the property is located<\/td>\n\n\n\n\n<td>Place where the property is located<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Services\u00a0by intermediaries<\/td>\n\n\n\n\n<td>Main rule<\/td>\n\n\n\n\n<td>Place of underlying supply<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Electronically supplied services (broadcasting, communications and electronic services)<\/td>\n\n\n\n\n<td>Main rule<\/td>\n\n\n\n\n<td>Place of recipient's declared or permanent place of residence<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Short-term hiring services: for vehicles up to 30 days, for vessels up to 90 days<\/td>\n\n\n\n\n<td>Place where vehicles are put at the disposal of the customer<\/td>\n\n\n\n\n<td>Place where vehicle are put at the disposal of the customer<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Long-term hiring services: for vehicles up to 30 days, for vessels up to 90 days (except pleasure boats -special rules)<\/td>\n\n\n\n\n<td>Main rule<\/td>\n\n\n\n\n<td>Place\u00a0of recipient's declared or permanent place of residence<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Restaurant and catering services on board during transportation within the EU<\/td>\n\n\n\n\n<td>Place of the departure of the transport<\/td>\n\n\n\n\n<td>Place of the departure of the transport<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Other restaurant and catering services<\/td>\n\n\n\n\n<td>Place of the performance of the services<\/td>\n\n\n\n\n<td>Place of the performance of the services<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>The following services supplied to non-EU non-taxable persons:\n\n\n<ul>\n \t\n\n<li>assignments and transfers of copyrights, patents, licences, trademarks and similar rights to the disposal and control of other persons<\/li>\n\n\n \t\n\n<li>services connected with advertising and public relations;<\/li>\n\n\n \t\n\n<li>legal, accounting, audit, consulting, translating, expert-examination, engineering, market research and other similar services, as well as data processing and provision of information<\/li>\n\n\n \t\n\n<li>obligations to refrain from pursuing or exercising, in whole or in part, any activity or action<\/li>\n\n\n \t\n\n<li>the supply of staff services, including personnel selection and staffing services, except preparation and training of such staff<\/li>\n\n\n \t\n\n<li>the services of the hiring out of movable tangible property, except hiring out of all means of transport<\/li>\n\n\n \t\n\n<li>financial and insurance services, including reinsurance, with the exception of the hire of safes<\/li>\n\n\n \t\n\n<li>the provision of access to natural gas distribution system, which is located in the territory of the EU, or to the network connected to such system, to electricity, thermal energy or cooling energy network, as well as transmission and distribution services and other services directly linked thereto.<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>NA<\/td>\n\n\n\n\n<td>Place of recipient's declared or permanent place of residence<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n<\/tbody>\n\n\n<\/table>\n\n\n<\/div>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT rates\" icon=\"\"&#093;\n\n\n<h1>VAT rates<\/h1>\n\n\nThe transactions taxable with a standard rate (21%) applies for the following transactions (as an example):\n\n\n<ul>\n \t\n\n<li>Supply of goods and related transactions<\/li>\n\n\n \t\n\n<li>Provision of services and related transactions<\/li>\n\n\n \t\n\n<li>Import of goods<\/li>\n\n\n \t\n\n<li>Purchase of new vehicle made by any person within EU territory<\/li>\n\n\n<\/ul>\n\n\nReduced rate (12%) applies for the following types of goods and transactions (as an example):\n\n\n<ul>\n \t\n\n<li>Supply of pharmaceuticals and medical devices (their parts and accessories)<\/li>\n\n\n \t\n\n<li>Supply of specialized food products intended for infants<\/li>\n\n\n \t\n\n<li>Transportation services of passengers and luggage in Latvia<\/li>\n\n\n \t\n\n<li>Supply of study books and original literature books<\/li>\n\n\n \t\n\n<li>Supply of newspapers, journals and other periodicals<\/li>\n\n\n \t\n\n<li>Accommodation services<\/li>\n\n\n \t\n\n<li>Supply of thermal energy, wood and firewood to inhabitants for household consumption<\/li>\n\n\n \t\n\n<li>Import of specific goods and acquisition of such goods in the EU territory as stipulated by VAT Act<\/li>\n\n\n<\/ul>\n\n\nReduced rate (5%) is applicable to the food products such as fresh fruits, berries, vegetables that are typical for Latvia.\n\nSupply of goods and services for which the place of supply is deemed to be outside Latvia and if such supplies have been subject to VAT, if taken place in Latvia, are exempt with credit (entitling to recover input tax).\n\nZero-rated transactions (as an example):\n\n\n<ul>\n \t\n\n<li>Export of goods and supplies of goods that are not released for free circulation within the customs warehouses and free zones<\/li>\n\n\n \t\n\n<li>Distribution of goods toa\u00a0fiscal representative for further export<\/li>\n\n\n \t\n\n<li>Supplies of goods to a\u00a0taxable recipient of other member state provided that goods are delivered to another EU member state<\/li>\n\n\n \t\n\n<li>Supply of new vehicle to any person of other member state<\/li>\n\n\n \t\n\n<li>Import of goods provided that certain permission is obtained<\/li>\n\n\n \t\n\n<li>Provided services, which are (as an example):\n\n\n<ul>\n \t\n\n<li>Directly relates to exports of goods, including such whose customs procedure started in another member state<\/li>\n\n\n \t\n\n<li>Directly relates to transit traffic<\/li>\n\n\n \t\n\n<li>Services in free zones and customs warehouses related to goods, that imported into the European Union from third countries or third territories and are not released for free circulation<\/li>\n\n\n \t\n\n<li>International passenger traffic, as well as passengers traffic to other member states and brokerage services by selling these tickets, if passenger crosses the border of the Republic of Latvia, as well as luggage transportation, which the passenger carries with him, and transportation of the vehicle with which he travels<\/li>\n\n\n<\/ul>\n\n\n<\/li>\n\n\n \t\n\n<li>Distribution and transport by ships and aircrafts, supply of spare parts and fuel to ships and aircraft<\/li>\n\n\n \t\n\n<li>Export of goods from Latvia to non-EU country<\/li>\n\n\n<\/ul>\n\n\nFollowing transactions are exempt from VAT, without entitlement to recover input tax (as an example):\n\n\n<ul>\n \t\n\n<li>Postal services<\/li>\n\n\n \t\n\n<li>Medical services<\/li>\n\n\n \t\n\n<li>Mandatory health checks<\/li>\n\n\n \t\n\n<li>Dental care services, services provided by dental technicians and dental hygienists<\/li>\n\n\n \t\n\n<li>Social welfare, occupational and social rehabilitation, social assistance and social work services<\/li>\n\n\n \t\n\n<li>Services of state-accredited educational institutions<\/li>\n\n\n \t\n\n<li>Cultural events (theatre and circus, concerts, exhibitions for children, art events and charity events, visits to state-recognized museums, libraries, zoo and exhibitions)<\/li>\n\n\n \t\n\n<li>Insurance and reinsurance services<\/li>\n\n\n \t\n\n<li>Financial transactions (lending and loans; deals with loan guarantees; services related to deposits and current accounts, and the involvement of other repayable funds, cash and non-cash payments; and other)<\/li>\n\n\n \t\n\n<li>Gambling and lotteries<\/li>\n\n\n \t\n\n<li>Sale of used immovable property (specific rules applies)<\/li>\n\n\n<\/ul>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Charging VAT\" icon=\"\"&#093;\n\n\n<h1>Charging VAT<\/h1>\n\n\nThe VAT Act provides for both general and VAT reverse-charged payment arrangements for transactions between registered taxable persons domestically.\n\n\n<h2>General VAT arrangements<\/h2>\n\n\nThe goods supplier (service provider) issues to the recipient of goods or services a VAT invoice, which should indicate:\n\n\n<ul>\n \t\n\n<li>the value of the goods (services rendered) delivered;<\/li>\n\n\n \t\n\n<li>VAT rate of 21% calculated VAT amount;<\/li>\n\n\n<\/ul>\n\n\nThe supplier reports the transaction value in the VAT return and the calculated VAT amount as the VAT payable to the state budget.Recipient of goods (services):\n\n\n<ul>\n \t\n\n<li>pays the VAT invoice and VAT amount to the supplier of goods (service provider);<\/li>\n\n\n \t\n\n<li>if the purchased goods (services received) are intended to provide taxable transactions for the recipient of goods or services, the VAT amount indicated in the VAT invoice is included in the VAT return as deductible input tax. If the goods purchased (services received) are not intended to ensure the taxable transactions of the recipient of goods or services, the VAT amount indicated in the VAT invoice should be included in the VAT return as non-deductible input VAT.* In the case of general VAT arrangements, the recipient of the goods (services) may also be a non-taxable person who is not entitled to deduct input tax.<\/li>\n\n\n<\/ul>\n\n\n\n\n<h2>Reverse charge VAT<\/h2>\n\n\nThe VAT reverse charge payment procedure applies to some categories of goods or services specified in the VAT Act if the supplier of the goods (service provider) and the recipient of the goods \/ services are registered VAT payers and the transaction is done domestically, as follows:\n\n\n<ul>\n \t\n\n<li>for the supply of timber and related services (Article 141 of the VAT Act) - from 1 July 1999<\/li>\n\n\n \t\n\n<li>the supply of scrap metal and related services (Article 143 of the\u00a0VAT Act) - since 1 October\u00a0 2011<\/li>\n\n\n \t\n\n<li>construction services (Article 142 of the VAT Act) - from January 1, 2012<\/li>\n\n\n \t\n\n<li>mobile phones, laptops, tablets and integrated circuit devices (Article 143.1 of the Value Added Tax Act) - since 1 April\u00a0 2016<\/li>\n\n\n \t\n\n<li>a special tax regime for the supply of cereals and technical crops (Article 143.2 of the Value Added Tax Act) - from 1 July 2016<\/li>\n\n\n \t\n\n<li>special tax treatment for unprocessed precious metals, precious metal and supplies of precious metal clad with metals (Article 143.3 of the Value Added Tax Act) - since 1 January 2017<\/li>\n\n\n \t\n\n<li>for the supply of construction materials(Article 142 of the Value Added Tax Act) - since 1 January 2018<\/li>\n\n\n \t\n\n<li>the supply of metal products and related services (Article 143.4 of the\u00a0VAT Act) - since 1 January 12018<\/li>\n\n\n \t\n\n<li>the supply of household electronic appliances and household electrical equipment (Article 143.5 of the VAT Act) - since 1 January 2018<\/li>\n\n\n \t\n\n<li>game console supplies (Article 143.1 of the VAT Act) - since January 1, 201<\/li>\n\n\n<\/ul>\n\n\nThere are also two special payment methods for VAT:\n\nVAT Special Treatment (MOSS) applicable to electronic communications, broadcasting and electronically supplied services. The\u00a0special tax regime in import transactions - postponement of payment of the tax amount calculated in the state budget calculated in the customs declaration for goods entered in the tax declaration of the tax period corresponding to the tax declaration, see here.\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT mini one-stop-shop (MOSS)\" icon=\"\"&#093;\n\n\n<h2>VAT Mini One Stop Shop<\/h2>\n\n\nThe Mini One-Stop-Shop (MOSS Scheme) allows carrying out business activities in the EU countries without the need to register in each ot these countries for the following services:\n\n\n<ul>\n \t\n\n<li>telecommunication services<\/li>\n\n\n \t\n\n<li>television and radio broadcasting services<\/li>\n\n\n \t\n\n<li>electronically supplied services<\/li>\n\n\n<\/ul>\n\n\nThere are two types of schemes offered: those based within the EU (<strong>Union Scheme<\/strong>) and outside the EU (<strong>non-Union Scheme<\/strong>).\n\nThe below picture reflects the example of electronically supplied services. The Latvian company operates the trading platform through which the companies and private individuals are trading certain goods.\n\n&#091;caption id=\"attachment_8018\" align=\"aligncenter\" width=\"671\"&#093;<img decoding=\"async\" class=\"wp-image-8018 size-full\" title=\"VAT MOSS regime example\" src=\"http:\/\/breicis.com\/wp-content\/uploads\/2018\/03\/VAT-Moss-Latvia-Example-1.png\" alt=\"How the VAT MOSS regime for electronic trading platform works\" width=\"671\" height=\"465\" srcset=\"https:\/\/breicis.com\/wp-content\/uploads\/2018\/03\/VAT-Moss-Latvia-Example-1-200x139.png 200w, https:\/\/breicis.com\/wp-content\/uploads\/2018\/03\/VAT-Moss-Latvia-Example-1-300x208.png 300w, https:\/\/breicis.com\/wp-content\/uploads\/2018\/03\/VAT-Moss-Latvia-Example-1-400x277.png 400w, https:\/\/breicis.com\/wp-content\/uploads\/2018\/03\/VAT-Moss-Latvia-Example-1-600x416.png 600w, https:\/\/breicis.com\/wp-content\/uploads\/2018\/03\/VAT-Moss-Latvia-Example-1.png 671w\" sizes=\"(max-width: 671px) 100vw, 671px\" \/> VAT MOSS regime example&#091;\/caption&#093;\n\n&nbsp;\n\n&nbsp;\n\nOn the left side there is a standard B2B service supplied to VAT payer, applying 0% VAT. On the rigth side the MOSS regime is applied , since there is a transaction with VAT non-payer. So in this case Latvian company charges 20% UK tax on the trading services.\n\n&nbsp;\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT regime for import of goods\" icon=\"\"&#093;\n\n&nbsp;\n\n\n<h1>VAT regime for import of goods<\/h1>\n\n\nA VAT payer who has received a permit of the Tax authority may apply a special VAT regime to import transactions (import) of goods. The special regime means that the VAT payer calculates the VAT liability upon importation and within\u00a0the same month recovers it as an input VAT, thus resulting in no actual cash payable on the importation. This is beneficial since the VAT payer should not tempory invest money upon the import of the goods.\n\nThe Tax authority, upon the submission of a registered trader, issue the permit provided that the following conditions are met:\n\n\n<ul>\n \t\n\n<li>a trader has registered its business activity in Latvia (VAT payer)<\/li>\n\n\n \t\n\n<li>the trader is a registered user of the Electronic Declaration System (EDS) maintained by the State Revenue Service<\/li>\n\n\n \t\n\n<li>upon applying for a permit the trader does not have tax arrears, or the arrears are paid within 5 days after applying<\/li>\n\n\n \t\n\n<li>its employees who have the right to sign, are not convicted of criminal offences in the national economy;<\/li>\n\n\n \t\n\n<li>during the previous 12 months, the trader has submitted all the tax returns on time and provided that the additional information requested by the State Revenue Service is supplied on time as well.<\/li>\n\n\n<\/ul>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Intra-Community transportation\" icon=\"\"&#093;\n\n\n<h1>Intra-Community transportation<\/h1>\n\n\n\n\n<div class=\"fusion-table table-1\">\n\n\n<table width=\"100%\">\n\n\n<thead>\n\n\n<tr>\n\n\n<th>Haulier<\/th>\n\n\n\n\n<th>Customer<\/th>\n\n\n\n\n<th>Conditions<\/th>\n\n\n\n\n<th>VAT position<\/th>\n\n\n<\/tr>\n\n\n<\/thead>\n\n\n\n\n<tbody>\n\n\n<tr>\n\n\n<td>Latvia VAT payer<\/td>\n\n\n\n\n<td>Latvia VAT payer<\/td>\n\n\n\n\n<td>Freight transportation within the EU<\/td>\n\n\n\n\n<td>Haulier applies Latvian VAT (21%)<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Latvia VAT payer<\/td>\n\n\n\n\n<td>Other EU State VAT payer<\/td>\n\n\n\n\n<td>Freight transportation within the EU<\/td>\n\n\n\n\n<td>Haulier does not apply Latvian VAT. The Customer has to apply its country's VAT according to the reverse charge rule<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Latvia VAT payer<\/td>\n\n\n\n\n<td>VAT non-taxable person (e.g. individual)<\/td>\n\n\n\n\n<td>Freight transportation within the EU which starts in Latvia<\/td>\n\n\n\n\n<td>Haulier applies the Latvian VAT, since the transportation starts in Latvia<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Latvia VAT payer<\/td>\n\n\n\n\n<td>VAT non-taxable person (e.g. individual)<\/td>\n\n\n\n\n<td>Freight transportation within the EU which ends in Latvia<\/td>\n\n\n\n\n<td>The 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\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Other EU State VAT payer<\/td>\n\n\n\n\n<td>Latvia VAT payer<\/td>\n\n\n\n\n<td>Freight transportation within the EU which starts in Latvia<\/td>\n\n\n\n\n<td>Haulier does not apply VAT. The Customer has to apply Latvian VAT according to the reverse charge rule<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Other EU State VAT payer<\/td>\n\n\n\n\n<td>VAT non-taxable person (e.g. individual)<\/td>\n\n\n\n\n<td>Freight transportation within the EU which starts in Latvia<\/td>\n\n\n\n\n<td>Haulier has the obligation to register and pay VAT in Latvia, since the transportation starts in Latvia<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Other EU State VAT payer<\/td>\n\n\n\n\n<td>VAT non-taxable person (e.g. individual)<\/td>\n\n\n\n\n<td>Freight transportation within the EU which ends in Latvia<\/td>\n\n\n\n\n<td>\u00a0Latvian VAT does not apply. The haulier has to apply the VAT in the country where the transportation starts<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\u00a0Latvia VAT payer<\/td>\n\n\n\n\n<td>\u00a0VAT payer or an individual<\/td>\n\n\n\n\n<td>\u00a0Import of goods in Latvia<\/td>\n\n\n\n\n<td>\u00a0If the transportation costs are included in the VAT taxable amount, the service is subject to 0% VAT<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\u00a0Latvia VAT payer<\/td>\n\n\n\n\n<td>\u00a0VAT payer or an individual<\/td>\n\n\n\n\n<td>\u00a0Import of goods in Latvia, if the final destinatination is another EU State<\/td>\n\n\n\n\n<td>\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\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\u00a0Other EU State payer<\/td>\n\n\n\n\n<td>\u00a0VAT payer or an individual<\/td>\n\n\n\n\n<td>\u00a0Importation of the goods in another EU State, provided that Latvia is final destination<\/td>\n\n\n\n\n<td>\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\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n<\/tbody>\n\n\n<\/table>\n\n\n<\/div>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Accounting for VAT\" icon=\"\"&#093;\n\n\n<h4><\/h4>\n\n\n\n\n<h1>Accounting for VAT<\/h1>\n\n\n\n\n<h2><strong>VAT chargeability<\/strong><\/h2>\n\n\nThe VAT on goods or services supplied should be reported in the VAT return for the taxation period when the supply of goods or services was made and a tax invoice was issued. If a consideration has been received before the supply of goods or services, the VAT or the received part of consideration should be included in a tax return for the taxation period when the consideration was received in accordance with the tax invoice.\n\nTax for the supply of goods in the territory of the European Union should be included in a tax return of the taxation period when the supply of goods was performed and a tax invoice was issued.\n\nThe tax invoices should be issued within the time limits set below:\n\n\n<div class=\"fusion-table table-2\">\n\nWithin 15 days from the supply of service, but not later than within 90 days.\n\n\n<table style=\"height: 172px;\" width=\"1237\">\n\n\n<thead>\n\n\n<tr>\n\n\n<th>Transaction<\/th>\n\n\n\n\n<th>Timing<\/th>\n\n\n<\/tr>\n\n\n<\/thead>\n\n\n\n\n<tbody>\n\n\n<tr>\n\n\n<td>General<\/td>\n\n\n\n\n<td>Within 15 days following the supply or receiving advance.<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Intra-community supply<\/td>\n\n\n\n\n<td>Within 15 days following the month when the transaction has been carried out<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Supply of service where the place of supply is the address of the recipient<\/td>\n\n\n\n\n<td>Within 15 days following the month when the transaction has been carried out<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Transportation services related to the exporting goods to the third countries<\/td>\n\n\n\n\n<td>Within 15 days from the ssupply of sercvide, but not later than\u00a0 within 90 days<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Non-registered taxpayer issues the invoice for the supply of the new vehicle<\/td>\n\n\n\n\n<td>Within 15 days following the month when the transaction was carried out<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n<\/tbody>\n\n\n<\/table>\n\n\n<\/div>\n\n\nIf a tax invoice is not issued on time, the VAT \u00a0for the supplies of goods or services supplied inland should be included in a VAT return of the taxation period when the supply of goods was performed or service was supplied and the time limit has expired.If a tax invoice is not issued until on time,, the supply of goods in the EU should be included in a tax return of the taxation period which follows the taxation period when the supply of goods in the EU was performed.The continous transactions are included in the tax return of the taxation period when a consideration was received or when the time period for which the invoice is issued ends, but not later than each 6 months.For the intercommunity supply, if the supply of goods performed countinueolsy over a continuous period of time in the territory of the European Union should be included in the tax return of each taxation period until the time when the transaction is completed.For the services considered as supplied in the EU, third country a taxpayer includes in the declaration in the tax period when the service has been supplied or the consideration received before the\u00a0 services have been actually supplied.\n\n\n<h2><strong>When the goods and services are considered as supplied?<\/strong><\/h2>\n\n\nThe goods are considered as supplied when the goods are physically delivered, but not later than when they are received by the recipient of goods. Where the goods are supplied permanently over a continuous time period (with the exception of the hire-purchase transactions) and tax invoices are issued at regularly, the tax point of the transaction is the end of the period, but not less than once in 6 months.Where the supply of goods within the territory of the EU takes place permanently over a continuous time period and exceeds one month, it the transaction is deemed to occur in the end of each calendar month until the supply of goods is completed. The intercommunity acquisition is deemed to take place at the time when the acquisition of goods has been physically made out, but not later than the time when the goods are received.Broadly, supply of service has taken place when the service is supplied to a recipient of the service, unless it is otherwise provided for in this Section.\n\nThe Receipt of a service has taken place, where the service is received. Where the service is supplied permanently over a continuous time period (with the exception of leasing of movable tangible property) and tax invoices are issued regularly, it should be deemed that the transaction has occurred at the end of the period, but not less than once in 6 months.\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Simplifications and reliefs\" icon=\"\"&#093;\n\n\n<h1><strong>Triangulation\u00a0<\/strong><\/h1>\n\n\nTriangulation means the situation where a trader of the one EU State (e.g. Lithuania) sells goods to a trader of a second EU State (e.g. Latvia), who in turn delivers the goods to a trader in a third EU State (e.g. Estonia).\n\nThe triangulation can only apply when all the three traders are all registered for VAT each in its own EU State.\n\nThe Latvian VAT does not contain the term \u201ctriangulation\u201d, however, the meaning of it is included in the Article 16(3). Under this Article the VAT is applicable in the EU State where the transportation of goods ends provided that:\n\n\n<ul>\n \t\n\n<li>A VAT registered Latvian trader has acquired goods in the EU from a VAT registered trader of another Member State for the purpose of resale of such goods to a final purchaser in the territory of the EU which is considered as a place of acquisition of goods.<\/li>\n\n\n \t\n\n<li>A final purchaser of goods is a VAT registered trader person of another EU State and is liable for the VAT on such goods.<\/li>\n\n\n \t\n\n<li>A Latvian trader has reported this transaction in row <sup>2<\/sup> (\u201cTaxables supplies made in other countries\u201d) of the VAT Act and Appendix PVN 2 \u201cP\u0101rskats par pre\u010du pieg\u0101d\u0113m un sniegtajiem pakalpojumiem Eiropas Savien\u012bbas teritorij\u0101\u201d indicating in row \u201cK\u201d the code \u201cS\u201d.<\/li>\n\n\n<\/ul>\n\n\n\n\n<h1>Transfer of business<\/h1>\n\n\nThe transfer of business consisting of the assets and liabilities that forms together a joint ownership to the ownership or use by a new acquirer is not considered as a VAT taxable transaction, provided that (all below criteria are met):<span id=\"more-8072\"><\/span>\n\n\u2022 the net assets are sold for a consideration or without it or are contributed in the share Capital of the acquirer and\n\u2022 acquirer is a legal successor of the rights and liabilities pertaining to this ownership and\n\u2022 The acquirer continues to carry out business that is not related to the sale of the business or liquidation of it.\n\nIf, however, the acquirer fails to take over the rights and liabilities or it ceases the business activity, the assets and liabilities are considered as transferred each separately.\n\n\n<h1>Consignment stock<\/h1>\n\n\nA VAT trader from the EU Member country is entitled not to register with the State Revenue Service\u00a0 as a VAT trader in Latvia, if it supplies stocks of production goods or stocks of wholesale goods to a Latvian VAT-registered trader, provided that in accordance with an agreement entered into between such traders, the ownership to the goods will be transferred to the Latvian VAT trader at a time when the goods are resold or consumed.iness purpose.\n\nWhen the goods are consumed or resold by the Latvian trader, the purchase is considered as intra-Community acquisition. The Latvian trader will have to report the stock purchased when the goods are resold to the customers and ownership passes to the consignee. Such consignment stock could be maintained for up to 2 years.\n\n\n<h1>Distance sale<\/h1>\n\n\nThe distance selling of goods is the supply of goods where a supplier or a third person on behalf of the supplier of goods dispatches goods from the one EU country to another, provided that the following conditions are met:\n\n\n<ul>\n \t\n\n<li>the purchaser is non-registered taxable person, non-registered taxable person of another Member State or a non-taxable person;<\/li>\n\n\n \t\n\n<li>the goods supplied are neither new means of transport nor goods intended for assembly or installation;<\/li>\n\n\n \t\n\n<li>the total value (exclusive of tax) of the goods supplied in the previous or current calendar year has reached or exceeded the registration threshold (35\u00a0000 eur).<\/li>\n\n\n<\/ul>\n\n\nA taxable person of another EU trader should register with the State Revenue Service as a VAT payer:\n\n\n<ul>\n \t\n\n<li>within 30 days from the time when the total value of supplies of goods in the previous or current calendar year has reached or exceeded EUR 35\u00a0000;<\/li>\n\n\n \t\n\n<li>prior to carrying out the transaction, if such goods are supplied which are subject to excise duty inland regardless of the value of the excisable goods supplied.<\/li>\n\n\n<\/ul>\n\n\nIn transactions of distance selling of goods a taxable person of another Member State has the right to register with the State Revenue Service also prior to reaching the registration threshold.\n\n\n<h1>Threshold for intra-Community acquisition<\/h1>\n\n\nIf the non-taxable person makes an acquisition of goods in the EU, the person is not obliged to register as a VAT payer until the 10 000 EUR threshold is reached (Article 34(11) of the VAT Act.)\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT invoices\" icon=\"\"&#093;\n\n\n<h1>VAT invoices<\/h1>\n\n\nThe VAT invoice should contain the following information:\n\n\n<ul>\n \t\n\n<li class=\"TV213 limenis2\">date of the invoice issue<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">number of the one or several series on the tax invoice that identifies the uniqueness of the tax invoice;<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">name of the supplier of goods or services (for an individual - name and surname) and legal address (for an individual - declared place of residence)<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">registration number of the supplier of goods and services with the VAT payers' registry of the State Revenue Service<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">legal name of the recipient of goods or services (for an individual - name, surname) and legal address (for an individual - declared place of residence)<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">registration number of the supplier of services or goods with the VAT payer registry of the State Revenue Service or the othe member state's registry, provided that the taxpayer is registered with one of the above mentioned registries<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">date of supply of goods or services, if it differs from the date when the tax invoice is issued, or date when the advance payment is received if this date is known and it differs from the date when the tax invoice is issued<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">description, volume and\u00a0 measurement units of the goods or services supplied<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">price of the good or service supplied (including the price per unit)<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">discount applied (provided that it has not been already applied to the value per unit)<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">tax rate1<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">tax amount calculated<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">value of the transaction without the tax (value subject to VAT or exemption from it)<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if the tax invoice is issued according to the Article 130 of the VAT Act, e.g. the invoice is self-billed, the reference \u201cpa\u0161apr\u0113\u0137ins\u201d (self-consumption) should be included<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if a zero-rated VAT or an exemption from VAT is applied to the supply of goods or services, a reference to the respective Article of the VAT Act, according to which the 0% VAT or exemption has been applied, or a reference to the respective Article of the EU Council's 28 November 2006 Directive No.\u00a0<a id=\"tooltip\" href=\"http:\/\/eur-lex.europa.eu\/eli\/dir\/2006\/112\/oj\/?locale=LV\" target=\"_blank\" rel=\"noopener noreferrer\">2006\/112\/EK<\/a>\u00a0, or other reference having the legal grounds for application of the 0% VAT or an exemption from VAT<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if the recipient of the goods and services is responsible for VAT, a reference - \"nodok\u013ca apgriezt\u0101 maks\u0101\u0161ana\u201d (\"reverse charge\")<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if a new transport vehicle is purchased, a reference to the information confirming that the vehicle is new (unused) according to the Article 1(9) of the VAT Act)<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if a special regime for the tax payment and input tax recovery is applied according to the Article 137 is applied, a reference \u201cnaudas l\u012bdzek\u013cu uzskaite\u201d (\"VAT cash flow accounting\") should be included.<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if a special regime according to the Article 136 of the VAT Act is applied, a reference \"pe\u013c\u0146as da\u013cas re\u017e\u012bms ce\u013cojumu a\u0123ent\u016br\u0101m\" Profit margin scheme for tour operators\"<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if a special regime according to the Article 138 of the VAT Act is applied, a reference \"pe\u013c\u0146as da\u013cas re\u017e\u012bms lietot\u0101m prec\u0113m\" ('\u201cprofit margin for second-hand goods\u201d), \"pe\u013c\u0146as da\u013cas re\u017e\u012bms m\u0101kslas darbiem\" (\u201cprofit margin for works of art\")\u00a0 or\u201cpe\u013c\u0146as da\u013cas re\u017e\u012bms kolekciju priek\u0161metiem un senliet\u0101m\u201d (\"profit margin for collection items and antiques\")<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if the special rules according to the Articles\u00a0\u00a0135., 139., 140.<sup>1<\/sup>, 144. and 145. of the VAT Act are applied to the supply of goods or services, a reference to the respective Article, or a reference to the repective Article of the EU Counci's 28 November 2006 Directive No.\u00a0<a id=\"tooltip\" href=\"http:\/\/eur-lex.europa.eu\/eli\/dir\/2006\/112\/oj\/?locale=LV\" target=\"_blank\" rel=\"noopener noreferrer\">2006\/112\/EK<\/a>\u00a0should be provided.<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if an authorized person is responsible for the tax payment, the VAT number, legal name (for an individual - name and surnam) and legal address (for an individual - declared place of residence) of the authorized person should be indicated.<\/li>\n\n\n \t\n\n<li class=\"TV213 limenis2\">if a fiscal representatiee person is responsible for the tax payment, the VAT number, legal name (for an individual - name and\u00a0surnam) and legal address (for an individual - declared place of residence) of the fiscal representative should be indicated.<\/li>\n\n\n<\/ul>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT registration\" icon=\"\"&#093;\n\n\n<h1>VAT registration<\/h1>\n\n\n\n\n<div class=\"fusion-table table-2\">\n\n\n<table width=\"100%\">\n\n\n<thead>\n\n\n<tr>\n\n\n<th>Entity<\/th>\n\n\n\n\n<th>Registration requirement<\/th>\n\n\n\n\n<th>Deadline<\/th>\n\n\n<\/tr>\n\n\n<\/thead>\n\n\n\n\n<tbody>\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Physical entity<\/li>\n\n\n \t\n\n<li>Legal entity<\/li>\n\n\n \t\n\n<li>Partnerships<\/li>\n\n\n \t\n\n<li>The person authorized by the group of persons<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>The total value of the goods delivery and service provisions taxable by VAT within the previous 12 months has reached or exceeded 50,000 Euros (not including the delivered capital asset and non-material investment value, if such a delivery is done once in 12 months\u2019 time, in this sum)<\/td>\n\n\n\n\n<td>Until the 15<sup>th<\/sup>\u00a0date of the month after the taxation period, when the registration threshold \u2013 50,000 Euros \u2013 is exceeded, submits a registration submission to the SRS.<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Legal entity<\/li>\n\n\n \t\n\n<li>Physical entity carrying out business activity<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>The value minus VAT of the goods\u2019 acquisition within the EU does not exceed 10,000 Euros in the current calendar year.<\/td>\n\n\n\n\n<td>Until the 15<sup>th<\/sup>\u00a0date of the month after the taxation period, when the registration threshold \u2013 10,000 Euros \u2013 is exceeded, submits a registration submission to the SRS:<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Taxpayer from a different EU member state<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Goods acquisition is done within the EU in the inland; or goods delivery.<\/li>\n\n\n \t\n\n<li>Provide services within the inland, taxable by VAT, and which &#091;services&#093; are \u2013 according to the law \u2013 liable for VAT remuneration to the state budget.<\/li>\n\n\n \t\n\n<li>An unregistered taxpayer or a person, who is not a taxpayer in the inland, is delivered goods that are taxable by excise in the Republic of Latvia, independently from the value of delivered excise goods.<\/li>\n\n\n \t\n\n<li>The goods\u2019 resale transaction is done, and the goods are received in Latvia, and the total sum of the goods\u2019 delivery minus VAT, achieves or exceeds 35,000 Euros current calendar year.<\/li>\n\n\n \t\n\n<li>Delivers goods to an unregistered taxpayer or a person who is not a taxpayer, and assembles and installs these goods within the\u00a0inlands.<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n \t\n\n<li>No later than within 30 days\u2019 time since achievement or exceeding the sum mentioned<\/li>\n\n\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>The third countries or third area\u2019s taxpayer or its authorized person<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>Carry out VAT-taxable transactions in the inlands, and is responsible for VAT payment in state budget.<\/td>\n\n\n\n\n<td>Before execution of the transaction<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Taxpayer from a different EU member state<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Goods acquisition is done within the EU in the inland; or goods delivery.<\/li>\n\n\n \t\n\n<li>Provide services within the inland, taxable by VAT, and which &#091;services&#093; are \u2013 according to the law \u2013 liable for VAT remuneration to the state budget.<\/li>\n\n\n \t\n\n<li>An unregistered taxpayer or a person, who is not a taxpayer in the inland, is delivered goods that are taxable by excise in the Republic of Latvia, independently from the value of delivered excise goods.<\/li>\n\n\n \t\n\n<li>The goods\u2019 resale transaction is done, and the goods are received in Latvia, and the total sum of the goods\u2019 delivery minus VAT, achieves or exceeds 35,000 Euros current calendar year.<\/li>\n\n\n \t\n\n<li>Delivers goods to an unregistered taxpayer or a person who is not a taxpayer, and assembles and installs these goods within the inlands.<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n \t\n\n<li>No later than within 30 days\u2019 time since achievement or exceeding the sum mentioned<\/li>\n\n\n \t\n\n<li>Before execution of the transactions<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>The third countries or third area\u2019s taxpayer or its authorized person<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>Carry out VAT-taxable transactions in the inlands, and is responsible for VAT payment in state budget.<\/td>\n\n\n\n\n<td>Before execution of the transaction<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Permanent establishment of the taxpayer of another EU member state, or taxpayer\u2019s of the third state or third area.<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>In the inland, these persons involve within the goods delivery or service provision done by them.<\/td>\n\n\n\n\n<td>Before execution of the transaction<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>VAT group<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>The parties may only be registered taxpayers;<\/li>\n\n\n \t\n\n<li>A registered taxpayer may not be a member of another VAT group at the same time;<\/li>\n\n\n \t\n\n<li>The total value of at least one VAT group member\u2019s goods delivery and service provisions taxable by VAT within the previous 12 months is at least 355,700 Euros;<\/li>\n\n\n \t\n\n<li>The members are subsidiaries in the Republic of Latvia of capital companies that shall be included in one concern or a foreign trader, included within a concern;<\/li>\n\n\n \t\n\n<li>A VAT group\u2019s foundation contract is signed, in which the main company is set out;<\/li>\n\n\n \t\n\n<li>The members are achievable at their legal address.<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Fiscal representative<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Has registered in the inland of business activity more than 2 years ago, and has been continuously done business since registration;<\/li>\n\n\n \t\n\n<li>On the day of submitting the application to SRS for registration of the SRS\u2019s VAT payers\u2019 register, has no tax liabilities or the due date for the payments has been deferred and this person is fulfilling their liabilities.<\/li>\n\n\n \t\n\n<li>The person entitled to represent a physical entity or legal entity,<\/li>\n\n\n \t\n\n<li>has no criminal record for offenses that may affect the determination of tax amount.<\/li>\n\n\n \t\n\n<li>The tax declaration is submitted within term, and submits the demanded additional information before the deadline set by the SRS.<\/li>\n\n\n \t\n\n<li>Can be reached in its legal address or declared residence.<\/li>\n\n\n \t\n\n<li>Submits one of these verifications for covering the possible VAT debt: a) bank\u2019s verification on savings in the deposit account for covering the possible VAT debt on the day of registration in the amount of 14,220 Euros, and during the operation of the fiscal representative \u2013 at least 20% of the amount of the average taxable transactions\u2019 value, shown in the VAT declaration for the previous three taxation periods of fiscal representative, but no less than 10,000 Lats.<\/li>\n\n\n \t\n\n<li>Verification of the bank or insurance company on security for covering the possible VAT debt, no less than 284,570 Euros.<\/li>\n\n\n \t\n\n<li>Is a client, registered in the SRS\u2019s electronic declaration system.<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>CCC<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Public person<\/td>\n\n\n\n\n<td>Carries out transactions taxable by VAT, and these transactions may create substantial distortion in competition or:\n\n\n<ul>\n \t\n\n<li>Provides telecommunication services;<\/li>\n\n\n \t\n\n<li>Delivers goods (including water, gas, electricity, steam, heating);<\/li>\n\n\n \t\n\n<li>Provides goods\u2019 transportation services;<\/li>\n\n\n \t\n\n<li>Provides port or airport services;<\/li>\n\n\n \t\n\n<li>Provides public passenger transportation services;<\/li>\n\n\n \t\n\n<li>Carries out intervention transactions of agriculture by carrying out terms of regulations on the common organization of agriculture\u2019s product market;<\/li>\n\n\n \t\n\n<li>Organizes fairs and trade exhibitions;<\/li>\n\n\n \t\n\n<li>Provides warehouse services;<\/li>\n\n\n \t\n\n<li>Provides commercial type of advertisement services;<\/li>\n\n\n \t\n\n<li>Provides tourism services;<\/li>\n\n\n \t\n\n<li>Provides TV and radio services of commercial character;<\/li>\n\n\n \t\n\n<li>Provides public catering services;<\/li>\n\n\n \t\n\n<li>Delivers goods for employees\u2019 personal needs;<\/li>\n\n\n \t\n\n<li>Provides rent services<\/li>\n\n\n<\/ul>\n\n\nReceives construction services\n\n&nbsp;<\/td>\n\n\n\n\n<td>Until the 15th date of the following month, when the registration threshold is exceeded, submits the application to the SRS.\n\n&nbsp;\n\n&nbsp;\n\n&nbsp;\n\n&nbsp;\n\n&nbsp;\n\n&nbsp;\n\nBefore receiving services<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td>Any person<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Provides services, the place of provision of which are established according to the part on of Article 19 of the VAT Law, to any taxpayer of another EU member state, or a legal entity of another EU member state that is not doing business, identified for paying the tax.<\/li>\n\n\n \t\n\n<li>Provides such services, the place of provision of which, according to part on of Article 19 of this law is another member state, and relating to which, the receiver of the services is liable for the payment of tax<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n\n\n<td>\n\n\n<ul>\n \t\n\n<li>Before provision of service<\/li>\n\n\n \t\n\n<li>Before provision of service<\/li>\n\n\n<\/ul>\n\n\n<\/td>\n\n\n<\/tr>\n\n\n<\/tbody>\n\n\n<\/table>\n\n\n<\/div>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Input VAT recovery\" icon=\"\"&#093;\n\n\n<h1>Input VAT recovery<\/h1>\n\n\nIf the goods are acquired and services are received for ensuring the taxable transactions or for ensuring of such transactions carried out in other countries which should be taxable, if they were carried out inland, the input tax is:\n\n\n<ul>\n \t\n\n<li>the VAT amount indicated on tax invoices received from other VAT payers for the goods acquired and services received;<\/li>\n\n\n \t\n\n<li>the tax amount paid for the importation of goods;<\/li>\n\n\n \t\n\n<li>the tax amount calculated in accordance with a special tax arrangement for transactions of importation of goods in accordance with customs clearance<\/li>\n\n\n \t\n\n<li>the calculated tax amount which is payable by a VAT payer in the taxation period as a recipient of service;<\/li>\n\n\n \t\n\n<li>the calculated tax amount from the acquisition of goods in the territory of the European Union;<\/li>\n\n\n \t\n\n<li>the calculated tax amount for the goods acquired in accordance with special regimes (reverse charge VAT) according to Articles 141, 142, 143, 143.<sup>1<\/sup>, 143.<sup>2<\/sup>, 143.<sup>3<\/sup>, 143.<sup>4<\/sup>\u00a0and 143.<sup>5<\/sup>\u00a0of the VAT Act<\/li>\n\n\n \t\n\n<li>the calculated tax amount for the services received in accordance with Articles 141, 142, 143 and 143.<sup>4<\/sup>\u00a0of the VAT Act<\/li>\n\n\n \t\n\n<li>the calculated or paid tax amounts for the goods acquired which have been issued as small value gifts or samples of goods.<\/li>\n\n\n<\/ul>\n\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"Taxation period\" icon=\"\"&#093;\n\n\n<h1>Taxation period<\/h1>\n\n\nA taxation period is one calendar month if any of the following conditions is implemented:\n\n\n<ul>\n \t\n\n<li>the value of taxable transactions performed by a registered taxable person in a pre-taxation year or taxation year exceeds EUR 40\u00a0000;<\/li>\n\n\n \t\n\n<li>a VAT trader person performs a zero-rated supply of goods in the territory of the European Union (Section 43 of the VAT Act).<\/li>\n\n\n \t\n\n<li>a VAT trader performs supply of goods in the territory of the European Union, participating in the supply of goods referred to in Section 16(4) of the VAT Act.<\/li>\n\n\n \t\n\n<li>a VAT trader supplies services, the place of supply of which is determined in accordance with Article 19(1) of the VAT Act (the place of supply is the address of the recipient.<\/li>\n\n\n<\/ul>\n\n\nVAT traders that do correspond to the above requirements are entitled to submit the quarterly returns.\n\n&#091;\/fusion_tab&#093;&#091;fusion_tab title=\"VAT refund\" icon=\"\"&#093;\n\n&nbsp;\n\n\n<h1>VAT refund for the EU legal entities<\/h1>\n\n\n\n\n<h2>General<\/h2>\n\n\nFor a VAT refund a foreign taxpayer who is not carrying out business in Latvia submits the electronic application for the VAT refund to Latvia in the Member State where the taxpayer carries out business and using the website established by that Member State. In accordance with Article 113(2) of the VAT Act and with Sections III, IV of the Regulations of Cabinet of Ministers No 1514 of 17 th of December 2013 \u201eProcedure of Application for the Refund of VAT in other Member State of the European Union and the Procedure of Refunding the Value Added Tax to a Taxable Person Established in other Member State of the European Union\u201d\u00a0 (starting\u00a0 1st of January 2014 ) the refund of VAT to Legal Entities of Member States of the European Union in Latvia is made in accordance with the application for the refund submitted in the Member State where the taxpayer does business and which is electronically send to the State Revenue Service from the competent tax authority of the other Member State.\n\n\n<h2>Eligible persons<\/h2>\n\n\nVAT refund can be claimed by a taxpayer registered in another Member State of the European Union who is not engaged in business that must be registered in the Republic of Latvia for the value-added tax which has been charged on goods acquired in the Republic of Latvia, services supplied and goods imported with the purpose of carrying out his own taxable transactions in the territory of the European Union.\n\n\n<h2>Authorised representative<\/h2>\n\n\n<span id=\"a2__ctl0_lblKatalogaKomentars\" class=\"SadalasTeksts\">A<\/span>\u00a0VAT refund application may be also submitted by a taxpayer's authorized representative, an individual or a legal person, acting on the basis of an authorization. As the VAT refund application is filed in the Member State where a taxpayer carries out business activity, the authorisation should be submitted in that Member State and in compliance with the national requirements of the Member State.\n\n\n<h2>Criteria for VAT refund<\/h2>\n\n\nThe VAT taxable person meets the following criteria, it:\n\n\n<ul>\n \t\n\n<li class=\"rtejustify\">has been registered in a VAT taxable persons register of another Member State<\/li>\n\n\n \t\n\n<li class=\"rtejustify\">has not been registered at the VAT taxable persons Register of the State Revenue Service<\/li>\n\n\n \t\n\n<li class=\"rtejustify\">has not been doing business that in accordance with existing legislation must be registered in Latvia<\/li>\n\n\n \t\n\n<li class=\"rtejustify\">has not been making taxable transactions in\u00a0Latvia (has not supplied goods and services which could be regarded as supplied in the Republic of Latvia), requiring the registration in the Register of VAT taxable persons at the State Revenue Service.<\/li>\n\n\n<\/ul>\n\n\nRequirements for submitting of the VAT refund application:\n\n\n<ul>\n \t\n\n<li>the information included in the application form and the additional information must be in English or Latvian;<\/li>\n\n\n \t\n\n<li>the application must be filed by a specific date, i.e. no later than by 30th of\u00a0September of the calendary year following the refunding period. If the specific date has been exceeded, the application is disregarded and the tax is not refunded;<\/li>\n\n\n \t\n\n<li>the refund period indicated in the application should not exceed one calendar year and should not be less than three calendar months;<\/li>\n\n\n \t\n\n<li>the refund period indicated in the application can be less than three calendar months if it relates to the last months of the calendar year;<\/li>\n\n\n \t\n\n<li>the amount of the claimed VAT refund must be indicated in national currency of the Republic of Latvia\u00a0EUR (2014);<\/li>\n\n\n \t\n\n<li>the amount of claimed tax refund cannot be less than EUR 400, if the refunding period is shorter than one calendary year but is not shorter than three months;<\/li>\n\n\n \t\n\n<li>the amount of claimed tax refund indicated in the application must not be less than EUR 50, if the refunding period is one calendary year or last months of the calendary year;<\/li>\n\n\n \t\n\n<li>the application must contain information related to every invoice issued in domestic territory or related to every document proving importation on goods made in the domestic territory;<\/li>\n\n\n \t\n\n<li>the description of taxpayer\u2019s business activities shall be notified using statistical classification of economic activities NACE Revision 2 codes provided for by Council Regulation (EC) of 20 December 2006 Nr. 1893\/2006;<\/li>\n\n\n \t\n\n<li>an electronic copy of tax invoice or importation document must be attached to the application in cases where the taxable amount indicated in the tax invoice or importation document amounts to or exceeds EUR 1 000. If the invoice refers to fuel then the threshold is EUR 250;<\/li>\n\n\n \t\n\n<li>additional electronically coded information (subcodes) must be submitted in relation with the following codes of goods and received services (pleae refer to the tax authority website for more information\u00a0<a href=\"https:\/\/www.vid.gov.lv\/lv\/node\/56980\">https:\/\/www.vid.gov.lv\/lv\/node\/56980<\/a>:\n\n\n<ul>\n \t\n\n<li>Fuel<\/li>\n\n\n \t\n\n<li>Hiring of vehicles<\/li>\n\n\n \t\n\n<li>Vehicle expenditures<\/li>\n\n\n \t\n\n<li>Road tolls and charges<\/li>\n\n\n \t\n\n<li>Transport expenses, such as taxi and public transport fares<\/li>\n\n\n \t\n\n<li>Accommodation in guest accommodation dwellings<\/li>\n\n\n \t\n\n<li>Food, drink and restaurant services<\/li>\n\n\n \t\n\n<li>Admision to fairs and exhibitions<\/li>\n\n\n \t\n\n<li>Expenditure on luxuries, amusements and entertainment<\/li>\n\n\n \t\n\n<li>other.--&gt;<\/li>\n\n\n<\/ul>\n\n\n<\/li>\n\n\n<\/ul>\n\n\n&nbsp;--><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><p style=\"text-align: left;\"><span style=\"color: #003366;\"><strong><a href=\"http:\/\/breicis.com\/en\/news\/\">Latest news and articles<\/a><\/strong><\/span><\/p>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:5px;margin-bottom:5px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#1e73be;border-color:#1e73be;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-date-on-side layout-columns-4\"><section class=\"fusion-columns columns fusion-columns-4 columns-4\"><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">30<\/span><span class=\"fusion-month-year\">\u0412\u0442\u043e\u0440\u043d\u0438\u043a, 30 \u044f\u043d\u0432\u0430\u0440\u044f, 2024<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/ru\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-02-03T20:04:44+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/ru\/%d1%81%d0%b4%d0%b5%d0%bb%d0%ba%d0%b8-%d1%81-%d1%80%d0%be%d1%81%d1%81%d0%b8%d0%b9%d1%81%d0%ba%d0%b8%d0%bc%d0%b8-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d0%b8%d1%8f%d0%bc%d0%b8-%d1%80%d1%83%d0%b1%d0%b8\/\">\u0421\u0434\u0435\u043b\u043a\u0438 \u0441 \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0438\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438: \u0440\u0443\u0431\u0438\u043c \u043a\u043e\u043d\u0446\u044b!<\/a><\/h4><p>\u0412 \u0441\u0432\u044f\u0437\u0438 \u0441 \u0438\u0437\u0432\u0435\u0441\u0442\u043d\u044b\u043c\u0438 \u0432\u0441\u0435\u043c \u0441\u043e\u0431\u044b\u0442\u0438\u044f\u043c\u0438, \u043f\u043e \u043a\u0440\u0430\u0439\u043d\u0435\u0439 \u043c\u0435\u0440\u0435, \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043b\u0430\u0442\u0432\u0438\u0439\u0441\u043a\u0438\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0431\u044b\u043b\u0438 \u0432\u044b\u043d\u0443\u0436\u0434\u0435\u043d\u044b \u043f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c \u0431\u0438\u0437\u043d\u0435\u0441 \u0441 \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0438\u043c\u0438 [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">22<\/span><span class=\"fusion-month-year\">\u041f\u043e\u043d\u0435\u0434\u0435\u043b\u044c\u043d\u0438\u043a, 22 \u044f\u043d\u0432\u0430\u0440\u044f, 2024<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/ru\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-01-23T07:34:00+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/ru\/%d0%b2%d0%be%d0%b7%d0%bc%d0%be%d0%b6%d0%bd%d0%be%d1%81%d1%82%d0%b8-%d1%82%d1%80%d1%83%d0%b4%d0%be%d1%83%d1%81%d1%82%d1%80%d0%be%d0%b9%d1%81%d1%82%d0%b2%d0%b0-%d0%b8%d0%bd%d0%be%d1%81%d1%82%d1%80%d0%b0\/\">\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0442\u0440\u0443\u0434\u043e\u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u0435\u0432 \u0432 \u041b\u0430\u0442\u0432\u0438\u0438<\/a><\/h4><p>\u0414\u0430\u043d\u043d\u0430\u044f \u0441\u0442\u0430\u0442\u044c\u044f \u0432\u043a\u0440\u0430\u0442\u0446\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u0440\u0438 \u0442\u0440\u0443\u0434\u043e\u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u0435 \u0432 \u043b\u0430\u0442\u0432\u0438\u0439\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0440\u0430\u0441\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u043e\u0439 \u0432 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">19<\/span><span class=\"fusion-month-year\">\u0427\u0435\u0442\u0432\u0435\u0440\u0433, 19 \u043e\u043a\u0442\u044f\u0431\u0440\u044f, 2023<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/ru\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2023-10-22T09:42:11+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/ru\/%d1%81-1-%d0%b8%d1%8e%d0%bb%d1%8f-%d1%80%d0%be%d1%81%d1%81%d0%b8%d1%8f-%d1%8f%d0%b2%d0%bb%d1%8f%d0%b5%d1%82%d1%81%d1%8f-%d0%be%d1%84%d1%88%d0%be%d1%80%d0%be%d0%bc-%d1%87%d1%82%d0%be-%d1%82%d0%b5\/\">\u0421 1 \u0438\u044e\u043b\u044f \u0420\u043e\u0441\u0441\u0438\u044f \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043e\u0444\u0448\u043e\u0440\u043e\u043c. \u0427\u0442\u043e \u0442\u0435\u043f\u0435\u0440\u044c \u0434\u0435\u043b\u0430\u0442\u044c?<\/a><\/h4><p>27 \u0438\u044e\u043d\u044f 2023 \u0433\u043e\u0434\u0430 \u041a\u0430\u0431\u0438\u043d\u0435\u0442 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u043f\u0440\u0438\u043d\u044f\u043b \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u2116333 \" \u0421\u043f\u0438\u0441\u043e\u043a \u0441\u0442\u0440\u0430\u043d \u0438 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0439 \u0441 \u043d\u0438\u0437\u043a\u0438\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u0438\u043b\u0438 [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">13<\/span><span class=\"fusion-month-year\">\u0427\u0435\u0442\u0432\u0435\u0440\u0433, 13 \u0430\u043f\u0440\u0435\u043b\u044f, 2023<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/ru\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2023-10-26T07:01:29+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/ru\/%d0%b4%d0%be%d0%bb%d0%b8-%d0%b4%d0%bb%d1%8f-%d1%81%d0%be%d1%82%d1%80%d1%83%d0%b4%d0%bd%d0%b8%d0%ba%d0%be%d0%b2\/\">\u0414\u043e\u043b\u0438 \u0434\u043b\u044f \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 &#8212; \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u043c\u043e\u0442\u0438\u0432\u0430\u0446\u0438\u0438 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 \u0434\u043b\u044f \u0434\u043e\u0441\u0442\u0438\u0436\u0435\u043d\u0438\u044f \u0446\u0435\u043b\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438 \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u043f\u0435\u0440\u0435\u043c\u0430\u043d\u0438\u0432\u0430\u043d\u0438\u044f \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u0430\u043c\u0438<\/a><\/h4><p>\u041f\u043e\u043f\u0440\u0430\u0432\u043a\u0430\u043c\u0438 \u043a \u041a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u0437\u0430\u043a\u043e\u043d\u0443, \u0432\u0441\u0442\u0443\u043f\u0438\u0432\u0448\u0438\u043c\u0438 \u0432 \u0441\u0438\u043b\u0443 \u0441 2021 \u0433\u043e\u0434\u0430, \u043f\u0440\u0430\u0432\u0430 SIA \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0432\u044b\u043f\u0443\u0441\u043a\u0430 \u0434\u043e\u043b\u0435\u0439 \u0431\u044b\u043b\u0438 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e [...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-3\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8270","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT Latvia - \u041e\u041e\u041e BREICIS ,\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438, \u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0438\u044f \u0441\u0434\u0435\u043b\u043e\u043a, \u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u044b\u0435 \u0446\u0435\u043d\u044b<\/title>\n<meta name=\"description\" content=\"\u041d\u0414\u0421 - \u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u041b\u0430\u0442\u0432\u0438\u0438\" \/>\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\/pvn-likums\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta 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