Refunds to EU businesses (Latvia)
Businesses in other EU member states that incur Latvian VAT on business expenditure may be able to claim a refund of this VAT from the revenue service.
To be eligible to make a claim, the business should be registered in an EU member state as carrying on a business (registered taxable person). However, the business should not be VAT registered in Latvia and should not perform any business activities which would legally require it to register for VAT in Latvia.
Claims should be made electronically to the revenue service via the VAT authorities in the claimant's country
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Web page updated on 17 Mar 2025 17:09