VAT amendments relating to support for Ukraine and VAT refunds to travellers

The amendments aim at reducing administrative burdens and costs:
– creating the possibility to use digital value added tax (VAT) refund system for a registered VAT payer who has been granted a VAT refund from a third country or a third natural person whose permanent residence is outside the European Union territory of the European Union (hereinafter referred to as ‘the traveller’), in respect of domestic purchases and goods exported from the territory of the European Union;

– simplifying the procedure for notification of SRS decisions and communication between VAT payers and SRS.

On the relaxed conditions for justifying the 0 per cent VAT rate for proving the validity of the VAT rate for export consignments of donations and humanitarian aid to Ukraine

Source: gov.lv

 

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