Latvia updated the VAT return form as from the second quarter of 2017 reporting period. Following these changes, a new box has been added to appendix PVN1-I where taxpayers must report local purchases, intra-Community acquisitions from non-VAT registered businesses and certain imports. In addition, new rules were published regarding data requirements in appendix PNV1-III. This appendix includes a listing of all invoices issued and received for an amount above a certain threshold. This threshold has now been reduced from €1,430...
- By Marosa VAT
- Publicado 08/09/2017 13:07
From 1 April 2016 Latvia will introduce domestic reverse charge on IT equipment such as laptops, mobile phones and computer chips. Many countries have introduced this reverse charge in the last two years. Denmark, Germany, Spain, Romania, Czech Republic or Poland have all implemented the domestic reverse charge on IT equipment. In addition, the following VAT changes were introduced on 1 January 2016: Cash accounting has been extended to the management services of residential properties with an annual turnover between...
- By Marosa EU VAT
- Publicado 26/02/2016 9:29