Guidance about supplies of ships and aircraft, supplies of goods to ships and services provided to ships

Contents
1. General information ………………………………………………………………………..3
2. VAT on the supply of ships, their importation and the supply of goods to them ….3
3. VAT on services supplied to ships…………………………………6
4. VAT on the supply, importation and supply of goods to aircraft
aircraft………………………………………………………………………………………8
5. application of VAT to services supplied to aircraft…………………………..9
6. Application of VAT to services referred to in Article 15 of the Ports Act………. 11
7. application of VAT to services supplied by subcontractors to ships and
aircraft vessels……………………………………………………………………………………. 12
Annex……………………………………………………………………………………….. 13

Source: gov.lv