Contents
1. Application of value added tax to services supplied and received3
1.1. Basic principle for determining the place of supply of services………………………………3
1.2 Registration in the VAT register of the State Revenue Service…………………………4
1.3 Application of VAT to services supplied ……………………………………………..4
1.4. Application of VAT to services received ……………………………………………5
2. Services for which the place of supply is not determined by the place of supply
Basic principle ………………………………………………………………………………………….6
3. cultural, artistic, educational, scientific, sporting, entertainment and other services of a similar nature
services…………………………………………………………………………………………….7
3.1. Application of VAT to services supplied ……………………………………………..7
3.2. Application of VAT to services received ……………………………………………8
4. services relating to immovable property ………………………………………………….8
5. Transport services ………………………………………………………………………… 10
5.1. Transport services for goods……………………………………………………………….. 10
5.2. Passenger transport services ………………………………………………………….. 15
6. handling, storage and other transport related services…. 15
7. services relating to movable (tangible) property…………………………. 17
8. rental services of movable property and vehicles…………………………………… 18
8.1. Rental services of movable property …………………………………………………………. 18
8.2. Vehicle rental services……………………………………………………… 20
9. Restaurant and catering services……………………………………………………….. 22
10. Application of VAT in certain situations …………………………………………………….. 22
Source: gov.lv
