- Comprehensive guidelines on special VAT regimes released by the Latvian State Revenue Service
- Covers various topics including e-commerce, VAT regimes for EU-supplied goods and services, VAT regimes for goods imported for distance sales, VAT regimes for low-value shipments, procedure for determining the place of supply, taxpayer registration requirements, and taxation period and declaration deadline
- Includes practical examples to provide valuable insights into the application of special VAT regimes, particularly in the context of distance sales of goods.
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
