- Updated guidelines on VAT for construction services issued by Latvian State Revenue Service
- Reverse charge mechanism applies to domestic construction work with VAT-registered parties
- Mechanism does not apply to maintenance or cleaning that does not affect walls
- Clarification provided on what constitutes construction work
- VAT reporting procedures outlined for construction service providers
- Billing procedures detailed for non-cash payments by service recipients
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
