Latvia Tax Agency Announces Refund for VAT Paid in Switzerland by Latvian VAT Payers

The Latvian State Revenue Service July 29 announced a VAT refund for qualified VAT paid by registered Latvian VAT payers in Switzerland. The announcement explained that in order to receive the refund: 1) VAT payers must have carried out economic activity in Latvia and have a permanent residence or a permanent establishment in Latvia; 2) VAT payers must submit a certificate issued by the State Revenue Service to the Swiss Federal Tax Administration; and 3) the certificate must contain either the date of the taxpayer’s State Revenue Service registration, or the taxpayer must have registered during the period for which ...