Latvia Tax Agency Publishes Information on VAT Obligations for E-Commerce

The Latvian State Revenue Service Jan. 8 published informational material on special VAT regimes. Topics covered include: 1) the definition of e-commerce; 2) VAT regimes for distance sales of any EU-supplied goods and services; 3) VAT regimes for goods imported for distance sales from non-EU territories or non-EU countries; 4) VAT regimes for distance sales of imported goods on shipments valued up to 150 euros (US$178); 5) the procedure for determining the place of supply for goods; 6) the requirement for taxpayers to register under the special VAT regime; and 7) the determination of the taxation period and the deadline ...