Latvia Tax Agency Publishes Information on Application of VAT

The Latvian State Revenue Service June 22 published updated information on the application of VAT. Topics covered include: 1) the application of zero-rated VAT on the basis of VAT or excise exemption certificates; 2) VAT on companies that assist individuals in Ukraine; 3) VAT on renting or leasing apartments; 4) VAT on electronic communications, broadcasting, digital services, and e-commerce activities; 5) place of supply rules for services relating to real estate; 6) VAT on goods supplied to ships and aircraft; 7) information on filing VAT returns and annexures; and 8) FAQs and examples. [Latvia, State Revenue Service, 06/22/22]

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