VAT statement details for Latvia

This article explains how to set up the VAT statement for legal entities in Latvia.

This article includes country/region-specific information about the setup of the value-added tax (VAT) statement for legal entities in Latvia only. For more information about the implementation of VAT statements, see VAT reporting for Europe.

Set up sales tax authorities

To generate a VAT declaration in the required format for the appropriate tax authority, you must set up the report layout for sales tax authorities. On the Sales tax authorities page, set the Report layout field to Default. Select the same sales tax authority for the sales tax settlement period that will be used for the sales tax codes.

Set up sales tax reporting codes

Here is an example that shows how you might set up sales tax reporting codes on the Report setup FastTab of the Sales tax codes page to generate a VAT statement.

Sales tax reporting code	Description (English)	Description	XML tag name
41	Standard rate tax amount	Ar standartlikmi apliekamie darījumi	R41
411	Domestic transactions for which the recipient of the goods or services pays the tax	Iekšzemē veiktie darījumi, par kuriem nodokli maksā preču vai pakalpojumu saņēmējs	R411
42	Reduced rate tax amount	Ar samazināto likmi apliekamie darījumi	R42
45	Goods that are delivered to European Union (EU) member states	Uz ES dalībvalstīm piegādātās preces	R45
46	Amount of custom sales in stock	Ārpuskopienas preču piegādes muitas noliktavās un brīvajās zonās	R46
47	New vehicles delivered to EU countries/regions	Uz ES dalībvalstīm piegādātie jaunie transportlīdzekļi	R47
48	Provided services	Par sniegtajiem pakalpojumiem	R48
481	Export goods	Eksportētās preces	R48_1
482	The transactions other countries/regions	Citās valstīs veiktie darījumi	R48_2
49	Not taxable transactions	Ar PVN neapliekamie darījumi	R49
50	Goods and services that are received from EU member states(standard rate)	No ES dalībvalstīm saņemtās preces un pakalpojumi (standartlikme)	R50
51	Goods and services that are received from EU member states (reduced rate)	No ES dalībvalstīm saņemtās preces (samazinātā likme)	R51
54	Received services	Par saņemtajiem pakalpojumiem	R54
61	Imported goods for the company's economic activities	Par importētajām precēm	R61
62	Domestic goods and services for the company's economic activities	Par precēm un pakalpojumiem iekšzemē	R62
63	Calculated tax prepayment	Aprēķinātā PVN summa saskaņā ar likuma 92.panta pirmās daļas 4.punktu (izņemot 64.rindu)	R63
64	Calculated tax prepayment for goods and services that are received from EU member states	Aprēķinātā PVN summa par precēm un pakalpojumiem, kas saņemti no ES dalībvalstīm	R64
65	The compensation paid to farmers	Lauksaimniekiem izmaksātā kompensācija	R65
66	Not payable tax prepayment	PVN summa, kas nav atskaitāma kā priekšnodoklis	R66
67	Tax amount reduction calculated for previous tax periods	Iepriekšējos taksācijas periodos samaksai valsts budžetā aprēķinātā nodokļa samazinājums	R67
57	Calculated prepayment tax amount reduction for previous tax periods	Iepriekšējos taksācijas periodos atskaitītā priekšnodokļa samazinājums	R57

Configure the Electronic reporting model and format for the report

To review or change the VAT statement configuration, on the Reporting configurations page, select VAT declaration model in the list of models. Then click Designer to review or change the model. To review or change the VAT statement format, on the Reporting configurations page, select VAT declaration (LV), and then click Designer.

Generate a VAT statement

To generate a VAT XML file, on the Sales tax payments page, select one or more vouchers, and then click Export VAT XML file.