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Latvia Tax Agency Provides Information on VAT Obligations for E-Commerce

  • Latvian State Revenue Service published information on special VAT regimes
  • Topics covered include definition of e-commerce, VAT regimes for distance sales, VAT regimes for goods imported for distance sales, VAT regimes for distance sales of imported goods valued up to 150 euros
  • Guidance includes examples of special VAT regime for distance sales of goods
  • Taxpayers required to register under special VAT regime
  • Guidance also includes information on determining place of supply for goods and deadline for transaction declarations

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.

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