Latvia: Tax Agency explains applicable VAT on online purchases of goods outside EU
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The Latvian State Revenue Service explained how VAT works when buying goods from outside the EU online.
VAT is applicable for online purchases of goods outside the EU if:
Non-EU sellers who are registered on the Import One-Stop-Shop (IOSS) can add VAT to the price of goods, which will be paid by the country where the goods will arrive.
On their e-commerce platform, sellers must make it clear how much VAT is charged for a purchase.
Natural persons can only use IOSS-based e-commerce platforms to buy goods.
VAT must be paid at customs clearance time by sellers from outside the EU who are not registered for the IOSS.