Translated using machine translation service Hugo.lv
Permit for the application of the special VAT in case of importation
The selected organisation: VALSTS IEŅĒMUMU DIENESTS
Short description:
On release of the goods for free circulation, VAT taxable person who has received the permit of the SRS for the application of the special VAT in case of importation, are subject to VAT on imports of goods for the relevant taxation period calculated VAT of the reference period in the VAT statement.
The calculated tax on imported goods under special arrangements taxable person shall indicate in the VAT statement of the taxation period (52) or in Row 53). At the same time, if the goods are used for taxable transactions, calculated tax shall be deducted as input tax by VAT taxable person (it should be specified in the VAT statement Row 61 and in the report VAT1, Part I).
The taxable person must contact the SRS with an application for authorisation of the special VAT regime.
Beneficiaries:
Any person
The State Revenue Service shall issue licences to the taxable person:
• who has registered economic activity domestically;
• which is a registered client of the SRS electronic declaration system.
Maximum duration (days):
5
Process description
Other information
1. solis / Service requests
The taxable person who wishes to apply a special VAT regime for import transactions of goods or its plenipotentiary person, using the SRS EDS submit an application concerning the authorisation.
In the application the person shall indicate the preferred manner in which the SRS shall inform of the decision on authorisation, notified by post or using the EDS.
Payments: View payments
An e-service in authorities home page The SRS electronic declaration system
2. solis / Receipt of services
The service is received in accordance with the application of choice.
Payments: View payments
An e-service in authorities home page The SRS electronic declaration system
Mail State Revenue Service
Adrese: Talejas iela 1, Rīga, LV-1026
Phone number:
Fakss:
Other contact details:

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