- Amendments are made to Cabinet Regulation No. 17 of 3 January 2013 regarding the application of the Value Added Tax Law.
- A psychologist’s consultation is exempt from tax if provided within a specific service framework and in cooperation with a registered social service provider.
- Taxpayers registered under a special procedure must submit a registration application to the State Revenue Service to be included in the Value Added Tax Payers Register.
- Domestic or other Member State taxpayers must also submit a registration application for special registration in the Value Added Tax Payers Register.
- Taxable persons registered under the general procedure can deduct input tax from tax invoices for goods and services purchased during a special registration period.
- Traders must issue a supporting document when selling goods, such as a cashier’s receipt or tax invoice, especially if a special tax application regime is applied.
Source: likumi.lv
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.
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