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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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Republic of Latvia

Cabinet
Regulation No. 1514
Adopted 17 December 2013

Procedures by which a Registered Taxable Person shall submit an Application for the Receipt of the Value Added Tax Refund in Another European Union Member State, and Procedures for the Refund of Value Added Tax to a Registered Taxable Person of Another European Union Member State

Issued pursuant to
Section 113, Paragraph two and Section 114, Paragraph two of
the Value Added Tax Law

I. General Provisions

1. This Regulation prescribes:

1.1. the procedures by which a taxable person registered in the State Revenue Service Value Added Tax Taxable Persons Register (hereinafter - the registered taxable person) shall submit an application to the State Revenue Service for the receipt of value added tax (hereinafter - the tax) refund in another European Union Member State (hereinafter - the Member State);

1.2. the procedures by which the State Revenue Service shall examine an application and forward it to the Member State from which refund of the tax is requested;

1.3. the information to be included in an application;

1.4. the period of time for which refund of the tax is requested;

1.5. the minimum amount of the tax to be refunded;

1.6. the procedures by which the State Revenue Service shall receive and examine an application of a registered taxable person of another Member State for the refund of the tax inland and by which the State Revenue Service shall take the decision to completely or partially refund the tax amount indicated in the application or to refuse to refund the tax;

1.7. the procedures by which the tax shall be refunded to a registered taxable person of another Member State in conformity with the time period specified in Section 113, Paragraph 1.1 of the Value Added Tax Law;

1.8. the cases when the State Revenue Service shall take the decision to refuse to refund the amount of the tax indicated in the application of the registered taxable person of another Member State for the refund of the tax inland.

2. The terms used in this Regulation:

2.1. Member State of refund - the Member State in which the tax was charged to the taxable person not established in the Member State, however, established in the territory of another Member State of refund in respect of goods or services supplied to this person by other taxable persons in that Member State or in respect of the importation of goods into that Member State;

2.2. application - the document submitted by the taxable person not established in the Member State, however, established in the territory of another Member State in order to receive refund of the tax in respect of goods or services supplied to this person by other taxable persons in that Member State or in respect of the importation of goods into that Member State;

2.3. refund application - the application submitted by a registered taxable person to receive refund of the tax in respect of goods or services supplied to this person by a registered taxable person of another Member State in the Member State of refund or in respect of the importation of goods into that Member State;

2.4. refund application of another Member State - the application submitted by a registered taxable person of another Member State to receive refund of the tax in respect of goods or service supplied inland to this person by registered taxable persons or in respect of the goods imported inland;

2.5. refund applicant - a registered taxable person who meets the conditions of Section 114, Paragraph one of the Value Added Tax Law and who submits a refund application;

2.6. refund applicant of another Member State - a registered taxable person of another Member State who meets the conditions of Section 113, Paragraph one of the Value Added Tax Law and who submits a refund application of another Member State;

2.7. refund period - the period for which refund of the tax is requested.

3. Refund period:

3.1. shall not be longer than one calendar year and shorter than three calendar months;

3.2. may be shorter than three calendar months, if they are the last months of the calendar year.

4. The total amount of the tax for which refund is requested may not be less than:

4.1. EUR 400 (or equivalent amount in the currency of the Member State of refund), if the refund period indicated in the refund application is shorter than one calendar year, but is not shorter than three calendar months;

4.2. EUR 50 (or equivalent amount in the currency of the refund Member State), if the refund period indicated in the refund application is one calendar year or the last months of the calendar year.

5. The refund application shall be submitted to the State Revenue Service by 30 September of the calendar year following the refund period.

II. Procedures by which a Registered Taxable Person shall Submit an Application, and Procedures by which the State Revenue Service shall Examine and Forward Them to the Member State of Refund

6. The procedures specified in this Chapter shall be applied, if the refund applicant meets the following conditions:

6.1. during the refund period, this person has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;

6.2. during the refund period, this person has not supplied any goods or services deemed to have been supplied in the Member State of refund, except for:

6.2.1. the goods transport services in the territory of the European Union and services related to the transport of goods in the territory of the European Union, if the tax need not be paid for such services in accordance with the laws and regulations in force in the Member State of refund in the field of this tax;

6.2.2. the supply of goods or services to persons who are liable for the payment of the tax in accordance with the laws and regulations in force in the Member State of refund in the field of this tax.

7. The refund application shall apply to the tax for goods or services which have been supplied to the applicant during the refund period according to the value added tax invoices (hereinafter - the tax invoice) by a registered taxable person of the Member State of refund, or in respect of goods imported in the Member State of refund, if the goods or services have been used for ensuring the following taxable transactions:

7.1. transactions giving rise to a right of deduction of the input tax in accordance with Section 92 of the Value Added Tax Law;

7.2. transactions in which the recipient of such goods or services is liable for the payment of the tax in accordance with the procedures laid down in Sections 84, 85, 86, 87, and 88 of the Value Added Tax Law.

8. If the refund applicant carries out in inland both transactions giving rise to a right of deduction of the input tax and also transactions not giving rise to a right of deduction of the input tax, the person has the right to request refund of the tax in another Member State only for the proportion of the tax amount which is attributable to transactions for which Section 92 of the Value Added Tax Law provides a right to deduct the input tax.

9. In order to receive the refund of the tax in the Member State of refund, the refund applicant shall address the application to the tax administration of the Member State of refund and submit it to the State Revenue Service.

10. The refund application shall be filled in, or amended or corrected, or additional information shall be provided using the Electronic Declaration System of the State Revenue Service (hereinafter - the Electronic Declaration System (EDS)).

11. If the refund application is being submitted in the name of the registered taxable person by his or her representative (natural person) who is a registered user of the Electronic Declaration System (EDS), but to whom the right to sign the refund application has not been granted, then prior to submitting the refund application in the Electronic Declaration System (EDS) the registered taxable person shall submit a power of attorney to the State Revenue Service by which, on the basis of the conditions for the use of the Electronic Declaration System (EDS), he or her authorises the representative (natural person) to fill in and sign the refund application.

12. The refund application in the name of a registered taxable person may also be submitted by an authorised person who is a registered taxable person in the Republic of Latvia or another Member State, or his or her representative in the Republic of Latvia.

13. If an authorised person (legal person) submits the refund application in the name of a registered taxable person, then prior to submitting the application in the Electronic Declaration System (EDS):

13.1. the registered taxable person shall submit a power of attorney to the State Revenue Service with the right of redelegation by which he or her authorises this person to fill in and sign the refund application;

13.2. the authorised person (legal person) shall submit a power of attorney to the State Revenue Service by which, on the basis of the conditions for the use of the Electronic Declaration System (EDS), he or her authorises the representative (natural person) who is a registered user of the Electronic Declaration System (EDS) and to whom the right to sign the refund application has been granted to fill in and sign the refund application.

14. In order to submit the refund application, a registered user of the Electronic Declaration System (EDS) shall select the document "VAT Refund Application" in the document group "Outbound Documents for VAT Refund in EU" of the Electronic Declaration System (EDS) and enter data according to the selection criteria indicated in the Electronic Declaration System (EDS).

15. Additional information in the refund application shall be indicated in any of the languages selected by the Member State of refund indicated in the Electronic Declaration System (EDS).

16. The following information shall be indicated in the refund application:

16.1. the name and legal address of the refund applicant (for a natural person - the given name, surname, and address of the declared place of residence);

16.2. the registration number of the refund applicant with the State Revenue Service Value Added Tax Taxable Persons Register;

16.3. the electronic mail address of the refund applicant;

16.4. if the refund application is submitted by an authorised person:

16.4.1. the name and legal address of the authorised person (for a natural person - the given name, surname, and address of the declared place of residence);

16.4.2. the registration number of the authorised person with the State Revenue Service;

16.4.3. the electronic mail address of the authorised person;

16.5. the description of the economic activity of the refund applicant for the ensuring of which goods have been purchased or services have been received. The description shall be provided in the form indicated in the Electronic Declaration System (EDS) according to the request of the Member State of refund - in free form or using statistical classification codes of economic activities of NACE Rev. 2 in the fourth level which have been specified in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (hereinafter - Regulation No 1893/2006);

16.6. the refund period to which the refund application applies;

16.7. the bank account of the refund applicant or his or her authorised person (indicating the account owner, BIC/SWIFT code, IBAN account number, and account currency);

16.8. a certification that the information indicated in the refund application is true, and that during the refund period the refund applicant has not carried out transactions in the Member State of refund, except for the transactions referred to in Sub-paragraphs 6.2.1 and 6.2.2 of this Regulation.

17. In addition to the information referred to in Paragraph 16 of this Regulation, the following information regarding each tax invoice issued in the Member State of refund or regarding each document certifying the import of goods in the Member State of refund shall be indicated in the refund application:

17.1. the name and legal address of the supplier of goods or provider of service (for a natural person - the given name, surname, and address), in case of importation of goods - the name and legal address of the consignor of goods (for a natural person - the given name, surname, and address);

17.2. the registration number of the supplier of goods or provider of service granted by the Member State of refund in the value added tax taxable persons register or the taxpayer registration number (except for the case of importation of goods);

17.3. the code of the Member State of refund according to the ISO 3166 - alpha 2 classifier indicated in the Electronic Declaration System (EDS) (except for the case of importation of goods);

17.4. the number and date of the tax invoice or document certifying importation of goods;

17.5. the value of taxable goods or services and the tax amount calculated from such value which is expressed in the currency of the Member State of refund;

17.6. the deductible tax amount requested for refund, expressed in the currency of the Member State of refund;

17.7. if proportion has been calculated for the determination of the deductible part of the tax amount - the part of the deductible tax amount requested for refund, expressed in percentage;

17.8. the type of goods purchased or imported and services received according to the following classification codes:

17.8.1. 1 - fuel;

17.8.2. 2 - lease of vehicles;

17.8.3. 3 - expenditure relating to the vehicles (except payment for fuel and lease of vehicles);

17.8.4. 4 - road tolls and road user charge;

17.8.5. 5 - travel expenses, including taxi fares or public transport fares;

17.8.6. 6 - guest accommodation services at guest accommodation dwellings;

17.8.7. 7 - food, beverages, and restaurant services;

17.8.8. 8 - entrance tickets in fairs and exhibitions;

17.8.9. 9 - expenditure on luxuries, amusements and entertainment;

17.8.10. 10 - other expenditure (indicating the type of goods or services supplied);

17.9. coded information in respect to each classification code referred to in Sub-paragraph 17.8 of this of Regulation which has been specified in accordance with Article 8 of Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax, if it is requested by the Member State of refund.

18. If the Member State of refund is requesting it, a copy of the tax invoice or the document certifying importation of goods shall be submitted electronically together with the refund application, if:

18.1. the taxable value indicated in the tax invoice or the document certifying importation of goods reaches or exceeds EUR 1000 (or equivalent amount in the currency of the Member State of refund);

18.2. the tax invoice applies to fuel and the taxable value indicated in the tax invoice reaches or exceeds EUR 250 (or equivalent amount in the currency of the Member State of refund).

19. If after submission of the refund application corrections have been made in the part of the deductible tax amount in accordance with Section 98, Paragraph seven of the Value Added Tax Law, the registered taxable person shall correct the tax amount requested or already refunded in the Electronic Declaration System (EDS). A correction shall be made in the refund application during the calendar year following the relevant refund period. If the registered taxable person does not provide a refund application in the abovementioned calendar year, the correction in the refund application shall be made by submitting a separate document "Correction of the Deductible Value Added Tax Part".

20. If other corrections must be made to the refund application after its submission, except for the corrections referred to in Paragraph 19 of this Regulation, the registered taxable person shall submit a correction of the application.

21. The State Revenue Service shall ensure that during filling in and signing of the refund application the Electronic Declaration System (EDS) automatically checks:

21.1. whether the refund applicant has been registered with the State Revenue Service Value Added Tax Taxable Persons Register during the refund period indicated in the application;

21.2. whether the refund application has been submitted within the time period referred to in Paragraph 5 of this Regulation;

21.3. whether the refund application and the information indicated therein meets the conditions referred to in Paragraphs 3, 4, 11, 13, 15, 16, 17, and 18 of this Regulation.

22. The State Revenue Service shall ensure that the Electronic Declaration System (EDS) automatically rejects the refund application, if it does not meet even one of the conditions referred to in Paragraph 21 of this Regulation, indicating the reason for rejection.

23. If the refund application meets all the conditions referred to in Paragraph 21 of this Regulation, the State Revenue Service shall ensure that it is electronically forwarded, without delay, to the tax administration of the Member State of refund, concurrently informing the refund applicant of the receipt of the refund application in the Electronic Declaration System (EDS) and indicating the date of receipt of the refund application.

24. If the refund application does not meet any of the conditions referred to in Sub-paragraph 21.3 of this Regulation, the applicant has the right to submit the updated refund application in the Electronic Declaration System (EDS).

25. If the refund applicant submits the updated refund application within five calendar days after rejection of the initial application, the day of submitting the initial refund application shall be deemed to be the day when the refund application was submitted.

26. If the refund applicant submits the updated refund application later than five calendar days after rejection of the initial refund application, the day of when the updated refund application was submitted shall be deemed to be the day of submitting the refund application.

27. The State Revenue Service shall reject the updated refund application in the Electronic Declaration System (EDS), if it has been submitted later than five calendar days after 30 September of the calendar year following the refund period.

28. If the tax administration of the Member State of refund has requested additional information from the refund applicant, the State Revenue Service shall, within seven calendar days after receipt of the request for additional information, forward it electronically to the refund applicant. The State Revenue Service shall, without delay, forward electronically the additional information received from the refund applicant to the tax administration of the Member State of refund. If the tax administration of the Member State of refund has requested additional information from the State Revenue Service, it shall send such additional information electronically within one month after receipt of the request for additional information.

III. Procedures by which the State Revenue Service shall Receive and Examine the Refund Application of Another Member State for the Refund, and Take the Decision to Completely or Partially Refund the Tax Amount Indicated in the Application or to Refuse to Refund the Tax

29. The tax shall be refunded to a registered taxable person of another Member State on the basis of the refund application of another Member State which is received electronically by the State Revenue Service from the tax administration of such Member State.

30. The State Revenue Service shall, without delay, electronically send a confirmation to the tax administration of another Member State regarding receipt of the refund application of another Member State with the note "For mandatory forwarding to the applicant" where the date of receipt of the refund application is indicated.

31. If the tax administration of another Member State has notified that it does not ensure forwarding of the confirmation of receipt of the refund application of another Member State to the refund applicant of another Member State, the State Revenue Service shall, without delay, electronically send the confirmation to the refund applicant of another Member State.

32. The State Revenue Service shall verify whether the refund application of another Member State and the information indicated therein meets the following conditions:

32.1. the refund application of another Member State has been submitted within the time period referred to in Paragraph 5 of this Regulation;

32.2. the refund period indicated in the refund application of another Member State conforms to the refund period indicated in Paragraph 3 of this Regulation;

32.3. the additional information in the refund application of another Member State is indicated in English or Latvian;

32.4. the refund application of another Member State provides information regarding each tax invoice issued inland or regarding any document certifying importation of goods in inland;

32.5. the total amount of the tax for which refund is requested is not less than:

32.5.1. EUR 400, if the refund is requested for the refund period referred to in Sub-paragraph 4.1 of this Regulation;

32.5.2. EUR 50, if the refund is requested for the refund period referred to in Sub-paragraph 4.2 of this Regulation;

32.6. a description of the economic activity of the refund applicant of another Member State has been appended to the refund application of another Member State, using the statistical classification codes of economic activities of NACE Rev. 2 in the fourth level which have been specified in accordance with Regulation No 1893/2006;

32.7. additional coded information has been indicated in the refund application of another Member State in accordance with the conditions referred to in Sub-paragraph 17.9 of this Regulation;

32.8. a copy of the tax invoice or a document certifying importation of goods has been submitted together with the refund application of another Member State in accordance with the threshold values referred to in Sub-paragraph 18.1 or 18.2 of this Regulation;

32.9. the refund applicant of another Member State during the indicated refund period:

32.9.1. has not been registered in the State Revenue Service Value Added Tax Taxable Persons Register;

32.9.2. has been registered in the value added tax taxable persons register of another Member State.

33. If the information indicated in the refund application of another Member State is sufficient for taking the decision to completely or partially refund the amount of the tax indicated therein or to refuse to refund the tax, the State Revenue Service shall take the relevant decision within four months of receipt of the refund application of another Member State.

34. The State Revenue Service shall take the decision to refuse to refund the tax, if:

34.1. the refund application of another Member State does not meet even one of the conditions referred to in Paragraph 32 of this Regulation;

34.2. refund is requested:

34.2.1. for a transaction that has not taken place;

34.2.2. for an amount of the tax indicated in the tax invoice which fails to meet the requirements of the Value Added Tax Law;

34.2.3. for the acquisition of unused immovable property inland and services received inland in relation to construction, reconstruction, renovation, restoration, or repair of immovable property;

34.2.4. for goods purchased and services received inland for personal use (for example, service of hiring a means of transport, maintenance or repair of a car, purchase of fuel, lubricants and spare parts intended for a car, costs for recreational activities, catering services (including restaurant), health improvement activities and entertainment);

34.2.5. by a registered taxable person of another Member State acting under the special tax application arrangement for tour operators and using the supply of goods and services inland for ensuring of tourism services.

35. The State Revenue Service shall electronically notify the tax administration of another Member State of the decision referred to in Paragraph 33 of this Regulation, including the note "For mandatory forwarding to the applicant". If the decision to refuse to refund the tax has been taken, the reasons for refusal shall be indicated in the decision. If the tax administration of another Member State has notified that it does not ensure forwarding of the decision to the refund applicant of another Member State, the State Revenue Service shall, within four months after receipt of the refund application of another Member State, electronically notify the refund applicant of another Member State of the decision.

36. If the information indicated in the refund application of another Member State is not sufficient for taking the decision to completely or partially refund the amount of tax indicated therein or to refuse to refund the tax, the State Revenue Service has the right, within four months after receipt of the refund application of another Member State, to request additional information in electronic form from the refund applicant of another Member State or, if necessary, from the tax administration of another Member State, that must be submitted within one month after requesting the additional information. If the additional information is requested from a person who is not the refund applicant of another Member State or tax administration of such Member State, the request shall be sent electronically only if the recipient of the request has access to such means.

37. If the State Revenue Service has justified doubts of the validity of a particular refund application of another Member State, it shall also request the original or copy of the relevant tax invoice or a document certifying importation of goods in addition to the information requested in accordance with Paragraph 36 of this Regulation. In such case, the threshold values referred to in Paragraph 18 of this Regulation shall not be applied.

38. If additional information which has been requested in accordance with Paragraph 36 of this Regulation has been received within one month after such information has been requested, the State Revenue Service shall take the decision to completely or partially refund the amount of the tax indicated therein or to refuse to refund the tax and electronically notify the tax administration of another Member State thereof within two months after receipt of additional information, but not later than six months after receipt of the refund application of another Member State.

39. If additional information which has been requested in accordance with Paragraph 36 of this Regulation has not been received within one month after such information has been requested, the State Revenue Service shall take the decision to completely or partially refund the amount of the tax indicated therein or to refuse to refund the tax and electronically notify the tax administration of another Member State thereof within two months after expiry of the time period provided for the receipt of additional information, but not later than six months after receipt of the refund application of another Member State.

40. If in addition to the information which has already been requested in accordance with Paragraph 36 of this Regulation the State Revenue Service requests more additional information, it shall take the decision to completely or partially refund the amount of the tax indicated therein or to refuse to refund the tax and electronically notify the tax administration of another Member State thereof within eight months after receipt of the refund application of another Member State.

IV. Procedures by which the Tax shall be Refunded to a Registered Taxable Person of Another Member State and Time Periods for Refunding the Tax

41. The amount of the tax approved for refunding shall be refunded within 10 working days after the State Revenue Service has taken the decision to completely or partially refund the tax, but no later than within four months after receipt of the refund application of another Member State. If the State Revenue Service has requested additional information in accordance with Paragraph 36 or 40 of this Regulation, the amount of the tax approved for refunding shall be refunded within 10 working after taking the decision to completely or partially refund the tax, but not later than within six months after receipt of the refund application of another Member State, if the information referred to in Paragraph 36 of this Regulation has been requested, but not later than within eight months after receipt of the refund application of another Member State, if the information referred to in Paragraph 40 of this Regulation is requested.

42. The amount of the tax approved for refunding shall be refunded to the bank account indicated in the refund application of another Member State. The costs related to the bank transfer are deducted from the amount of the tax to be refunded.

43. If the amount of the tax has been refunded to the refund applicant of another Member State or its authorised person by mistake, it shall be refunded into the State budget.

44. The State Revenue Service has the right to take the decision to reduce the amount of the tax to be refunded in the subsequent refund periods, if the amount of the tax has been transferred by mistake, or to take the decision to recover such amount from the registered taxable person of another Member State in accordance with the law On Taxes and Duties.

45. If the amount of the tax requested for refunding has been obtained in a fraudulent manner, the State Revenue Service has the right to recover the unjustifiably refunded amount of the tax from the registered taxable person of another Member State, as well as the fine calculated in accordance with the laws and regulations in force in the Republic of Latvia governing criminal and administrative liability, without prejudice to the provisions regarding mutual assistance in relation to recovery of the tax.

46. If the calculated fine has not been repaid yet, the State Revenue Service has the right to suspend refunding of the tax to the relevant registered taxable person of another Member State until the moment when the amount of the tax requested for refunding reaches the amount of the fine not paid.

47. If after receipt of the refund application of another Member State corrections have been made to the deductible part of the amount of the tax in accordance with Paragraph 19 of this Regulation and the decision to completely or partially refund the tax in relation to the initial refund application of another Member State has not been taken yet, the State Revenue Service shall take the decision to decrease or increase the amount of the tax to be refunded, on the basis of a correction of the tax administration of another Member State received electronically which has been made in the initial refund application of another Member State during the calendar year following the relevant refund period, or if the registered taxable person of another Member State does not submit the refund application of another Member State in this calendar year - on the basis of an individually submitted notification regarding correction of the deductible part of the amount of the tax.

48. If in the case referred to in Paragraph 47 of this Regulation the decision to completely or partially refund the tax has already been taken, the State Revenue Service shall take the decision to decrease or increase the amount of the tax to be refunded, on the basis of an individually submitted notification on the correction of the deductible part of the tax.

49. The State Revenue Service shall examine the corrections in the refund application of another Member State, except for the corrections referred to in Paragraphs 47 and 48 of this Regulation, if they have been submitted to the tax administration of another Member State by the time period referred to in Paragraph 5 of this Regulation and if, on the day of receipt of such corrections, the decision to completely or partially refund the tax or to refuse to refund the tax has not been taken yet. In such case the State Revenue Service shall take the decision to decrease or increase the amount of the tax to be refunded. If a decision in relation to the initial refund application of another Member State has already been taken, the State Revenue Service shall not examine corrections in the refund application of another Member State.

50. If an individual notification on the correction of the deductible part of the amount of the tax is being submitted in accordance with Paragraphs 47 and 48 of this Regulation, the relevant amount of the tax shall be refunded or deducted individually.

51. If the amount of the tax approved for refunding is refunded after the last day of the time period for refunding referred to in Paragraph 41 of this Regulation, the State Revenue Service shall pay the late payment charge to the refund applicant of another Member State which is calculated according to the rate that is applied in accordance with the law On Taxes and Duties in relation to late refunding of the tax overpaid or tax recovered by mistake by the tax administration to the registered taxable person.

52. The late payment charge referred to in Paragraph 51 of this Regulation shall be calculated for the time period from the day following the last day of the refunding time period referred to in Paragraph 41 of this Regulation until the day when the amount of the tax approved for refunding has been actually refunded.

53. Paragraph 51 of this Regulation shall not be applied, if the refund applicant of another Member State has not provided additional information within the time periods referred to in this Regulation in accordance with Paragraph 36 or 40 of this Regulation or has not fulfilled the conditions referred to in Paragraph 18 of this Regulation.

V. Closing Provisions

54. Cabinet Regulation No. 15 of 3 January 2013, Procedures by which a Registered Taxable Person shall Submit an Application for the Receipt of the Refund of Value Added Tax in Another European Union Member State and Procedures for the Refund of the Value Added Tax to a Registered Taxable Person of Another European Union Member State (Latvijas Vēstnesis, 2013, Nos. 11, 208), is repealed.

55. Cabinet Regulation No. 1153 of 22 October 2013, Amendment to the Cabinet Regulation No. 15 of 3 January 2013, Procedures by which a Registered Taxable Person shall Submit an Application for the Receipt of the Refund of Value Added Tax in Another European Union Member State and Procedures for the Refund of the Value Added Tax to a Registered Taxable Person of Another European Union Member State (Latvijas Vēstnesis, 2013, No. 208), is revoked.

56. This Regulation shall come into force on 1 January 2014.

Informative Reference to Directive of the European Union

The Regulation contains legal norms arising from Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State.

Prime Minister Valdis Dombrovskis

Minister for Finance Andris Vilks

 


Translation © 2019 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Kārtība, kādā reģistrēts nodokļa maksātājs iesniedz pieteikumu pievienotās vērtības nodokļa .. Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 1514Adoption: 17.12.2013.Entry into force: 01.01.2014.Publication: Latvijas Vēstnesis, 252, 28.12.2013. OP number: 2013/252.26
Language:
LVEN
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