- Virtual Services VAT Rules: New provisions for VAT on virtual event tickets and services.
- Registration Threshold Adjustments: Changes to VAT registration thresholds and related procedures.
- Zero-Rate VAT for Humanitarian Aid: 0% VAT rate for goods supplied to public benefit organizations for humanitarian aid.
- Special Provisions for Diplomatic Missions: Updated VAT exemptions for diplomatic and consular missions.
- Implementation and Compliance Dates: Amendments effective from January 1, 2025, with specific provisions starting July 1, 2025.
Source likumi.lv
