VAT statement details for Latvia

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

This topic 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.

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 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 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.