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  • WTS: New VAT rules in Latvia

    Publication / Kristīne Erele

    On 1 January 2021 new tax laws, including new VAT rules and amendments to the existing tax laws entered into force in Latvia. The most important changes include the introduction of a unified tax account for all regular domestic taxes, new payment deadlines, extended temporary reduction of VAT rates for certain fruit, berries, vegetables and […]

  • Latvia implements new procedure for refunding overpaid VAT

    Publication / Kristīne Erele

    To support businesses during the coronavirus outbreak Latvia has introduced new VAT measures to speed up the procedure for refunding overpaid VAT. According to the new VAT repayment procedure: The State Revenue Service (SRS) refunds overpaid VAT within 30 days of receiving the VAT return for the respective tax period. Before a refund, the SRS […]

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