Businesses in non-EU countries that incur Latvian VAT on business expenditure may be able to claim a refund of this VAT from the revenue service.
To be eligible to make a claim, the following conditions must be satisfied:
- Ìý
•ÌýÌýÌýÌý The business must be registered for business purposes in a non-EU country.
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•ÌýÌýÌýÌý The business must not be registered, liable or eligible to be registered for VAT in Latvia.
- Ìý
•ÌýÌýÌýÌý The business must have no place of business or other residence in the EU.
- Ìý
•ÌýÌýÌýÌý The business must not make any supplies of goods or services in Latvia other than transport services related to the international carriage of goods or services where VAT is payable by a Latvian business (a reverse charge supply).
- Ìý
•ÌýÌýÌýÌý The taxpayer's own country must allow Latvian businesses to make claims for recovery of its
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Web page updated on 17 Mar 2025 13:42