1. Nature of the transaction…………………………………………………………………………..3
2. Real estate transactions……………………………………………………….4
3. Delivery of goods…………………………………………………………………………….6
4. Special tax regime for construction services ………………6
5. Deduction of input tax………………………………………………………………7
Place of supply of services……………………………………………………….. 10
7. Application of VAT to electronically supplied services ……………………….. 10
8. Application of tax on change of members and reorganisations
in cases of reorganisation and transfer of shares………………………………………………………………………………………. 11
9. Tax invoice …………………………………………………………………………. 12
10 Adjustment of input tax on bad debts……………………………………… 13
11. Special tax regimes and arrangements for farmers, tourism
services provided by a service operator, imports and transactions in second-hand goods… 14
12. Registration of the taxable person in the VAT register of the SRS……………………. 15
13. Value of the transaction……………………………………………………………………….. 16
14. Transport services ………………………………………………………………. 17
15. Tax rates …………………………………………………………………………. 18
16. Other questions …………………………………………………………………………… 19
Source: gov.lv
