VAT refunds from Latvia

Name of sales tax:

Latvian VAT is referred to as "Pievienotas vertibas nodoklis (PVN)" .

Value of turnover tax rates:

The standard rate of Latvian VAT is 21%. In addition, a reduced rate of 12% applies.

Permitted refund periods

The refund period for VAT refunds from Latvia must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum Amount requested

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.

Address of the competent tax authority in the country of reimbursement

Non-Resident Tax Data Credibility Assessment Division
Tax Board
State Revenue Service
1 Talejas Street
Riga, LV - 1978
LATVIA

Contact

Tel: +371 6712 1984
Fax: +371 6712 2947
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.vid.gov.lv

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	reimbursement
Fairs and Exhibitions	100%
Conferences	100%
Hotel accomodation	100%
Catering /Restaurant	40%
Entertainment, Presents	100% (1)
Purchase of vehicles	50% (2)
Diesel	50%
Petrol	50%
Vehicle repairs	50%
Vehicle Rental	50%
Taxi	50%
Bus / Train	100%
Phone / Fax	100%
Road fees/ tolls	--
Marketing	100%
Consultants	100%
Anwaltskosten	100%
Education/ Training	100%

(1) only gifts up to 14,23 € (2) Reimbursement for "luxury vehicles" (transport less than 8 people and value over € 50,000 not given.) With proof of exclusively business use possibility of deduction.

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.