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Commentary

Supplies of goods by Latvian businesses to EU businesses (Latvia)


27 Latvia

General (Latvia)

Latvian-based suppliers that make supplies of goods to other EU member states must abide by the VAT regulations governing intra-EU trade. Such a supply is called an intra-EU supply of goods.

An intra-EU supply of goods is subject to exemption (0% rate) in Latvia provided that:

  1. Ìý

    •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state; and

  2. Ìý

    •ÌýÌýÌýÌý the supplier obtains and retains proof of dispatch of the goods to another EU member state.

A taxable person must be able to demonstrate, on a transaction-by-transaction

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