When a taxable person engages in trade with other EU nations and the value of their sales or purchases of goods surpasses specific thresholds, they are required to provide statistical reports known as Intrastat.
The relevant form, which needs to be submitted to the Latvian Central Statistical Bureau, is determined based on the thresholds for purchases and supplies.
Learn more about Intrastat and ESL in Latvia in our comprehensive guide below.
If a taxable person engages in intra-Community transfers of goods and services within a return period, an EU Sales List (ESL) must be submitted to the State Revenue Service. The ESL should be included as an appendix in the VAT return.
ESLs (EU Sales Lists) are to be filed online on a monthly basis, with the deadline set on the 20th day after the end of the respective calendar month.
Furthermore, if a taxable person carries out intra-Community acquisitions of goods and services during a return period, they must submit an EU Purchase List (EPL) to the State Revenue Service. The EPL is also required to be included as an appendix in the VAT return.
Last Updated:16/10/2023
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