Contents
General information…………………………………………………………………….. 3
Procedure for submitting the value added tax return ……………………….. 3
“Value added tax returns for the tax period” (tax returns)
Procedure for completing the tax return…………………………………………………………………………….. 6
Statement of the amounts of input tax and tax shown in the tax return for
for the tax period (VAT 1 statement)………………………………….. 19
4.1. Part I of the VAT 1 return, ‘Amounts of tax on goods and
procedure for completing the ‘Inland goods and services received’ …………………………………………. 19
4.2. Part II of the VAT 1 return ‘Amounts of tax on goods and services received from
European Union Member States” ………………………………………. 25
4.3. Part III of the VAT 1 return ‘Tax charged on supplies of goods and services
Procedure for completing the ‘ANNEX III
‘Report on supplies of goods and services within the European Union
of the European Union (VAT 2 return) ……………………………………………. 30
‘Corrections to the statement on supplies of goods and services within the European
Procedure for completing the ‘VAT 3 return’ ……………………………….. 32
‘Value added tax return for the tax year’ (annual VAT return 4
(annual return) ……………………………………………………………….. 38
Procedure for completion of the tax return and its annexes by the fiscal representative……. 46
8.1 Completion of the ‘Statement of transactions carried out by the fiscal representative’ (VAT 6 statement)
Procedure for the submission of the tax return …………………………………………………………………………………………. 48
8.1.1. Procedure for completing Part I of the VAT 6 return ‘Goods received and exported’ …… 48
8.1.2. Procedure for completing Part II of the VAT 6 return ‘List of suppliers of goods’ ………… 49
8.1.3. VAT Return Part III ‘List of suppliers of goods exported during the tax period’
Procedure for completing the following table…………………………………………………………………………… 50
8.2 Example of completing the VAT 6 return …………………………………………………… 52
“Completion of the ‘Report on the use of immovable property’ (VAT Report 7)
procedure…………………………………………………………………………………………………………………………………….. 53
9.1
Procedure for submitting and completing the special tax scheme return (to be submitted
for services supplied before 30 June 2021)………………………………… 53
9.2
Special scheme declarations in respect of transactions subject to
the procedure for submitting and completing the
(to be submitted for transactions carried out from 1 July 2021) ……………………………. 54
Tax returns, VAT 1 returns, VAT 2 returns and annual VAT 4 returns
……………………………………………………………….. 55
Submitting a tax return in EDS ………………………………………………… 60
11.1 Completing the form electronically …………………………………………………….. 60
11.2 First steps to submit tax documents using EDS………………………. 60
Binding laws and regulations ………………………………………………………………. 64
Annexes……………………………………………………………………………………….. 65
Annex 1…………………………………………………………………………………….. 66
Annex 2…………………………………………………………………………………….. 71
Annex 3…………………………………………………………………………………….. 76
Annex 4…………………………………………………………………………………….. 77
Annex 5…………………………………………………………………………………….. 84
Annex 6…………………………………………………………………………………….. 86
Annex 7…………………………………………………………………………………….. 88
Annex 8…………………………………………………………………………………….. 91
Annex 9…………………………………………………………………………………….. 94
Annex 10 …………………………………………………………………………………… 95
Annex 11 ………………
Source: gov.lv
