Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

VAT REFUND IN LATVIA:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
All expenses related to the firm activity, except: invoices for bar/restaurant, taxi, car rental.

b) Suitable documents: 
Original INVOICES (NO RECEIPTS) showing absolutely the following details:

  1. PLACE, DATE OF ISSUE, INVOICE NUMBER
  2. NAME, ADDRESS AND V.A.T. REGISTRATION NUMBER OF THE SUPPLIER
  3. COMPLETE HEADING OF THE PURCHASER, INCLUDING HIS V.A.T. REGISTRATION NUMBER, FILLED IN BY THE SUPPLIER
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TAXABLE AMOUNT EXPRESSED IN LVL (LATVIAN CURRENCY)
  6. VAT AMOUNT EXPRESSED IN LVL (LATVIAN CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATE 21%
  8. TOTAL PAID AMOUNT EXPRESSED IN LVL (LATVIAN CURRENCY).

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY LATVIAN AUTHORITIES.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise You to send the invoices before 31st March of the following year to our office.

e) Minimim VAT amounts: 
Yearly application: LVL. 278,48 (€ 400,00)