Application for VAT and Excise Tax reimbursement to goods and services acquired for the personal needs of administrative-technical staff of missions

23.03.2016. 10:47

VAT and excise tax shall be refunded to the administrative technical staff of missions and consular posts of non-community states and EU Member States and family members of the said persons, once on the goods and services purchased over period of four months starting from the day when the State Protocol of the Ministry of Foreign Affairs has received notification on arrival of the respective person in the Republic of Latvia.

Legislation:

  1. Regulation of the Cabinet of      Ministers No 908of 18 December 2012 „Procedures for the      Application of Zero Rate of Value Added Tax to the Supply of Goods and      Services Provided to Diplomatic and Consular Missions, International      Organisations, European Union Institutions and the North Atlantic Treaty      Organisation (NATO), and Procedures for the Reimbursement of Excise Duty      for Excisable Goods Purchased in the Republic of Latvia” passed in      accordance with the Law „On Value      Added Tax”, Section 50, Paragraph eight and Section 20, Paragraph two,      Clause 1 Sub-clause “b”, and the Law On Excise Duties, Paragraph four.
  2. Annex 1 to Cabinet Regulation No 908, dated by 18 December 2012 Submission      for Reimbursement of Value Added Tax and Excise Duty to Diplomatic and      Consular Missions Registered in the Republic of Latvia, European Union      Institutions and International Organisations.
  3. Annex 4 to Cabinet Regulation No 908, dated by 18 December 2012 Goods and Services Intended for Personal Needs of Persons Related to      Diplomatic and Consular Missions Registered in the Republic of Latvia,      International Organisations or Representations Thereof, for which Value      Added Tax is Reimbursed from the State Budget.