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In brief we explain how to make a tax payment and use cash registers for trade - event Latviabeerfest 2019

In brief we explain how to make a tax payment and use cash registers for trade - event Latviabeerfest 2019

1)     Under Section 56, Paragraph two and 3 of the Value Added Tax Act, if another person performs at least one taxable transaction (supply of goods), this person must register with the State Revenue Service (SRS) value added tax (VAT) register before the commencement of the trade, therefore the foreign agricultural merchant registers himself or registers his authorized representative in the VAT register of the SRS before commencement of the sale, regardless of whether the trader in his country of residence has or has not registered as an economic operator or a merchant, and regardless of the sales volume and its values.

An explanation of how and where to register is given below.

2)     You may use your own cash registers, as in accordance with Paragraph 2 of the Cabinet of Ministers February 11, 2014 Regulations No. 96 "Procedures for the Use of Electronic devices and Other Payments for Registration of Taxes and Other Payments" cash registers, hybrid cash registers and cash register systems (hereinafter - cash register) does not apply to foreign individuals or legal entities registered solely in the VAT register of the VAT payer but who have no fixed place of business in Latvia.

Receiving payment for cash transactions, accounting records, use, presentation and issuance of justification documents for the sale of goods on the markets, as well as the presentation of documents for the delivery of goods to a foreign person who has registered in Latvia as a VAT payer, shall comply with the requirements of the respective state laws and regulations.

Thus, it is possible to use other state cash registers.

 

The explanation of the registration in the Latvian VAT registry and the questionnaire can be found here:

English - https://www.vid.gov.lv/en/registration-vat-payer-another-eu-member-state

Russian - https://www.vid.gov.lv/ru/registraciya-nalogoplatelshchika-drugoy-strany-uchastnika

 

1. Complete the application form (only the section that is painted gray);

2. The application is signed by the person who has the right of representation of the company;

3. The application together with translated and certified company registration documents must be submitted to the State Revenue Service - Talejas iela 1, Riga, LV-1978.

Working hours

SRS customer service hours

SRS customer service hours

Talejas street 1, Riga

SRS client service time outside Riga

P. 9.00–19.00
O. 9.00–17.00
T. 9.00–17.00
C. 9.00–17.00
P. 9.00–15.00

P. 9.00–18.00
O. 9.00–17.00
T. -------------
C. 9.00–17.00
P. -------------

 

4. Documents may be submitted either by an authorized person of the company or by the trader

5. The State Revenue Service shall take a decision within 5 working days!

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