The Latvian VAT rules relating to services supplied to non-Latvian customers fully implement the relevant provisions of the Principal VAT Directive and should therefore be consistent with the rules in other EU member states.
These rules are known as the 'place of supply rules' and there are different rules depending on whether the customer is a business or a consumer. In the case of business customers, the place of supply will fall to be the place of establishment of the customer or place of its fixed establishment. In the case of consumers, the main rule is
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Web page updated on 17 Mar 2025 17:23