Latvia Domestic reverse charge VAT mechanism will no longer apply to the supply of services related to metal products 09 January 2019
Latvia Input VAT deduction for passenger cars (Latvia has applied for an extension of authorisation) 23 November 2018
European UnionLatvia European Commission proposes extending authorization of Latvia to restrict right to deduct input VAT in relation to passenger cars 02 November 2018
Latvia Ministry of Finance is planning to reduce the country’s value-added tax on food services from 21% to 12% 09 August 2018
European UnionLatvia ECJ Case C-273/18 (Kursu zeme) – Questions – Input VAT allowed when fraud but no tax loss? 12 July 2018
European UnionLatvia ECJ Case C-154/17 (E LATS) – Judgment – Second-hand goods containing precious metals/stones 12 July 2018
Latvia EU formal notice: Latvian domestic reverse charge for construction products, consumer electronics and household appliances. Not allowed as products are not listed in Directive 10 July 2018
Latvia European Commission refused to approve a request by Latvia to introduce an anti-VAT fraud domestic reverse charge mechanism, which would have applied to sales of consumer electronics and electrical household appliances. 29 January 2018
Latvia Latvia – As of 1 January 2018 the reverse charge will apply to all construction services and supplies of construction products. 17 January 2018