Latvia Latvia – As of 1 January 2018 the reverse charge will apply to all construction services and supplies of construction products. 17 January 2018229 views1 min read via 2017 December | VAT Systems – http://www.vatsystems.eu/2017/12/ European Commission refused to approve a request by Latvia to introduce an anti-VAT fraud domestic reverse charge mechanism, which would have applied to sales of consumer electronics and electrical household appliances. Latvia. Special VAT scheme for small enterprises