Latvia Tax Agency Issues Methodological Material on Special VAT Regime Application to Electronic Services

The Latvian State Revenue Service Jan. 2 issued updated methodological material on the application of special VAT regimes to electronic communications, broadcasting, and electronically supplied services. Topics covered include: 1) general information, definitions, relevant examples, and applicable binding regulations; 2) the types of electronic communications, broadcasting, and electronically supplied services to which special VAT regimes apply; 3) taxpayer registration for the special regimes and the exclusion of certain taxpayers from using the EU or non-EU regimes; 4) the submission of declarations for the special regimes and related tax payments; 5) determining the place of supply for services provided to taxable ...