Latvia Tax Agency Posts FAQs on Reporting of Cross-Border Payments

The Latvian State Revenue Service Feb. 14 posted online FAQs on the reporting of cross-border payments. The FAQs include information about: 1) the registration procedure for electronic declaration system (EDS) users and the submission procedure for central electronic system of payment information (CESOP) reports; 2) the submission of CESOP reports beginning April 1 and the procedure to submit corrected reports within 15 working days from the date on which a rejection is sent; 3) the procedure to determine the location of payers and payees; 4) the maximum size of a CESOP report document; 5) the reporting requirements for nonresident parent ...