��Ƶ

Home / Tolley's EU and Global VAT /27 Latvia /Foreign VAT (Latvia) /Services supplied to overseas customers – special situations (Latvia) / 'Use and enjoyment' provisions (Latvia)

'Use and enjoyment' provisions (Latvia)

27 Latvia

'Use and enjoyment' provisions (Latvia)

Latvia has implemented 'use and enjoyment' provisions in relation to a small list of services, as detailed below.

The use and enjoyment provisions override the normal place of supply rules in two important situations, where:

��
•�� the normal place of supply rules would deem

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

Non-Union scheme (Germany)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Margin schemes: second-hand goods, and global accounting (France)

Simplified invoices (Nepal)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Credit notes and debit notes (Indonesia)

VAT deregistration (Indonesia)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

VAT deregistration (Germany)

Finland - VAT submission guide

Time of supply – tax points (Australia)

Lithuania - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

France - VAT registration guide

Austria - VAT registration guide

Singapore - VAT registration guide