Contents
1. General information ………………………………………………………………………..3
2 Correcting VAT 2 and VAT 3 returns………………………………………………………..3
2.1 Correction of VAT 2 returns …………………………………………………………………3
2.2 Correction of the VAT 3 return …………………………………………………………………5
2.3 Making corrections to EU transactions that should not be reported in the VAT 2 return……….6
3 Submitting returns if the tax period changes………………………………….6
4. Submitting returns if the taxable person is excluded from the VAT register of the SRS
register ……………………………………………………………………………………………7
5 Further information on completing VAT returns……………………………………9
Source: gov.lv
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