Time of supply – tax points (Latvia)
The basic tax point for supplies of goods is the date that the goods are delivered. The basic tax point for services is the date that the services are performed.
The following tax points apply to specific transactions in Latvia:
| Prepayments or advance payments | The date the payment is received creates a tax point if this is before the basic tax point.
This |
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
Web page updated on 17 Mar 2025 13:18