EU resident businesses with no establishment in Latvia are not required to register for VAT in Latvia in respect of the following activities in Latvia:
- Ìý
•ÌýÌýÌýÌý Supplies of goods or services where the Latvian customer is required to account for any VAT due using the reverse charge mechanism.
- Ìý
•ÌýÌýÌýÌý Supplies of EU goods that are already the subject of an export customs procedure, or supplies of non-EU goods held in a customs warehouse or free zone.
- Ìý
•ÌýÌýÌýÌý Supplies of non-EU goods or EU goods where exit customs procedures have commenced and the goods are moved from one customs warehouse/free zone in the territory of Latvia to another customs warehouse/free zone in the territory of Latvia or to a customs warehouse/free zone in
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Web page updated on 17 Mar 2025 15:04