Latvia: Comprehensive Guidelines on Special VAT Regimes Released by State Revenue Service

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The Latvian State Revenue Service has released comprehensive guidance on special VAT regimes, covering a range of crucial topics. The informational material delves into the following key areas:


  • Definition of E-commerce: Clear elucidation of activities falling under the purview of e-commerce.
  • VAT Regimes for EU-Supplied Goods and Services: Detailed explanation of VAT frameworks governing the distance sales of goods and services within the EU.
  • VAT Regimes for Goods Imported for Distance Sales: Insights into VAT treatment for goods imported for distance sales from non-EU territories or countries.
  • VAT Regimes for Low-Value Shipments: In-depth coverage of VAT frameworks for distance sales involving imported goods on shipments valued up to 150 euros (US$178).
  • Procedure for Determining the Place of Supply: Guidelines on determining the place of supply for goods within the context of special VAT regimes.
  • Taxpayer Registration Requirements: Information on mandatory registration for taxpayers operating under the special VAT regime.
  • Taxation Period and Declaration Deadline: Clear guidance on determining the taxation period and the associated deadline for transaction declarations.


The guidance not only provides a comprehensive overview of these topics but also includes practical examples, offering valuable insights into the application of special VAT regimes, especially in the context of distance sales of goods.



Source: gov.lv

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