VAT and/or excise duty exemption certificate
application to domestic transactions
VAT and/or excise duty exemption
certificate (hereinafter referred to as the certificate) provided for in Council
Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive
2006/112/EC on the common system of value added tax (hereinafter referred to as ‘Regulation
No 282/2011), is intended to confirm that a transaction complies with
an exemption from VAT and/or excise duty in accordance with the Value Added Tax
Article 50 of the Law on VAT and Article 20(1)(b) of the Law on Excise Duty
(2), (4) and (11).
VAT at the rate of 0 per cent on supplies of goods and services made within the territory of the country
persons referred to in Article 50 of the Law on Value Added Tax shall apply:
– indirectly, by way of refund of the tax paid;
– directly, on the basis of a certified certificate issued by the
the competent authorities of a Member State of the European Union (hereinafter referred to as the EU Member State)
authorities or the competent authorities of the Republic of Latvia (Ministry of Foreign Affairs or
the Ministry of Defence).
Source: gov.lv
