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Commentary

Domestic supplies (Latvia)

27 Latvia

Domestic supplies (Latvia)

Resident taxpayers (Latvia)

When commencing taxable activities which are subject to VAT in the territory of Latvia, a taxable person domiciled in Latvia is required to VAT register in Latvia according to the rules provided by Latvian VAT law.

There are exemptions from the requirement to register for VAT in Latvia, as follows:

  1. Ìý

    •ÌýÌýÌýÌý Businesses established in Latvia are not required to register for VAT if the total value of VAT taxable goods and services supplied by them in the preceding 12-month period has not exceeded €50,000 (small business exemption).

  2. Ìý

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