½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /27 Latvia /Domestic VAT (Latvia) / General (Latvia)
Commentary

General (Latvia)


27 Latvia

General (Latvia)

The following domestic transactions are subject to VAT in Latvia:

  1. Ìý

    •ÌýÌýÌýÌý The supply of goods for consideration (including 'self-supply').

  2. Ìý

    •ÌýÌýÌýÌý The supply of services for consideration (including 'self-supply').

  3. Ìý

    •ÌýÌýÌýÌý Intra-EU acquisitions of goods by a taxable person.

  4. Ìý

    •ÌýÌýÌýÌý Importation of goods into Latvia.

  5. Ìý

    •ÌýÌýÌýÌý Acquisition of a new means of transport by a non-taxable person.

  6. Ìý

    •ÌýÌýÌýÌý Reverse charge services acquired by a taxable person in Latvia.

  7. Ìý

    •ÌýÌýÌýÌý Distance sales

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 14:57