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Latvia Tax Agency Updates Guidance on Special VAT Regimes for Electronic Communication, Broadcasting, Media Services

Feb. 16, 2022, 5:00 AM

The Latvian State Revenue Service Feb. 11 updated guidance on special VAT regimes for electronic communication, broadcasting, and media services, effective July 1, 2021. The guidance includes: 1) place of supply rules; 2) a list of services allowed under the special regime, with examples; 3) the requirement for taxpayers to register under the special VAT regime; 4) the determination of the taxation period and the deadline for transaction declarations; 5) the VAT declaration correction process; and 6) VAT refunds on domestically purchased goods and services. [Latvia, State Revenue Service, 02/11/22]

Reference:
View Updated Guidance. View Index.