Application for VAT and Excise Tax reimbursement to goods and services acquired for the official needs of the representation and for personal use of resident diplomats

23.03.2016. 10:45

The application (and a copy of the application) for a refund of the value added tax and excise tax (Annex 1) together with the attached supporting documentation (originals) shall be submitted to the State Protocol on quarterly basis for reimbursement. Application forms are available at the State Protocol and on the Ministry’s homepage: http://www.mfa.gov.lv Value added tax and excise duty may be refunded for the following periods of time:

  • to representations in the Republic of Latvia:
    • once a quarter: for goods and services purchased during the relevant quarter
    • once a month, if the amount of refund due for value added tax on goods and services purchased during the relevant month is not less than EURO 2100.00
  • to persons associated with the relevant representations in the Republic of Latvia: once a quarter on goods services purchased during the relevant quarter
  • to institutions of the European Community in the Republic of Latvia: as required, but not less than once a year on goods and services purchased during the relevant period of time.

When claiming for a refund of the excise tax on fuel, the application should indicate also the passenger vehicles registered in the Republic of Latvia in the name of the relevant representation, privileged person or the European Community institution in the Republic of Latvia.

If the excise tax is imposed on goods as presented in the value added tax invoice, the refundable excise tax charge shall be calculated on the quantity of goods as specified in the value added tax invoice and on the basis of the applicable excise tax rate valid on the date of purchase. The value added tax invoice shall be treated as a supporting (source) document proving the purchase of excise goods.

Applications (two copies) together with the supporting documents shall be submitted to the State Protocol within a period of 30 (thirty) days after the end of the previous quarter. Within a period of 30 (thirty) working days after the documents have been received in the State Protocol, the State Protocol shall verify whether the applicant is eligible to the refund of the VAT and excise tax, certify this by the signature and the official seal and forward the application together with the included supporting documents to the territorial institution of the State Revenue Service relevant to the legal address of the Ministry of Foreign Affairs.

The applications, on the basis of which the VAT or excise tax has been refunded, as well as any supporting documents (originals) attached to the application, shall be kept on file with the respective territorial institution of the State Revenue Service. If the applicant for any reasons needs to receive back the original of a supporting document, he or she must submit the copy of the supporting document, certified pursuant to the procedure provided for in legislation, as well as indicate the list ofthe supporting documents, which should be returned, in the Verbal Note which is sent together with the application forms .

Legislation:

  1. Regulation of the Cabinet of  Ministers No 908 of 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 3 to Cabinet Regulation No 908, dated by 18 December 2012 Goods and Services Intended for the Official Purposes of 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.