LatviaRomania Council Implementing Decisions Published Authorizing Latvia and Romania to Continue Increased VAT Registration Thresholds 1 week ago
European UnionLatvia Extension of the Authorization Given to Latvia to Apply a Higher VAT Registration Threshold for Small Businesses 2 weeks ago
Latvia Proposal authorising Latvia to continue to apply exemption from VAT for taxable persons whose annual turnover is no higher than EUR 40,000 2 months ago
Latvia European Commission proposes to extend authorization given to Latvia to apply higher VAT Registration Threshold for Small Businesses 3 months ago
Latvia COVID-19: Deferral on tax payments upon request and faster refund of VAT receivables 6 months ago
European UnionLatvia ECJ C‑329/18 (SIA Altic) – Judgment – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud 12 months ago
Latvia Latvia introduces simplified Transfer Pricing provisions for low value-adding intra-group services 23 July 2019
European UnionLatvia ECJ – C-273/18 (Kursu zeme) – Judgment – VAT recovery in supply chain transaction; VAT fraud presumed but not proven 10 July 2019
Latvia Latvia amends corporate and value added tax payment deadlines and provides additional tax relief for donations 25 June 2019
European UnionLatvia ECJ Case C-1/18 (Orgibalt Riga) – Judgment – Customs value; Similar goods; Price adjustments; Discounts 20 June 2019
European UnionLatvia ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud 22 May 2019
Latvia Domestic reverse charge VAT mechanism will no longer apply to the supply of services related to metal products 09 January 2019
Latvia Input VAT deduction for passenger cars (Latvia has applied for an extension of authorisation) 23 November 2018
European UnionLatvia European Commission proposes extending authorization of Latvia to restrict right to deduct input VAT in relation to passenger cars 02 November 2018
Latvia Ministry of Finance is planning to reduce the country’s value-added tax on food services from 21% to 12% 09 August 2018
European UnionLatvia ECJ Case C-273/18 (Kursu zeme) – Questions – Input VAT allowed when fraud but no tax loss? 12 July 2018
European UnionLatvia ECJ Case C-154/17 (E LATS) – Judgment – Second-hand goods containing precious metals/stones 12 July 2018
