Annex 2 Cabinet Regulation No. 40 15 January 2013 [8 October 2013] VAT 1 Report On the Amounts of the Input Tax and Tax Included in the Tax Return for the Taxation Period I. Tax Amounts for the Acquired and Services Received Inland 1. VAT registration number of the registered taxable person LV 2nd Period 1st 2nd 3rd 4th 1st – 2. for 2 0 (year) (month) quarter quarter quarter quarter * Please indicate the type of the transaction by the following codes: I importation, A transaction with a registered taxable person or a registered – – taxable person of another Member State, N transaction partner does not have a VAT registration number, K compensation paid to a farmer, Z bad – – – debt, Rr (where x the digit designating the particular sector, for example, R1 transactions with timber, R2 transactions with scrap metal) – – – – transactions performed inland, for which tax is paid by the recipient of goods and services, transactions with one transaction partner, which do not V – exceed 1430 euros, for the total amount not exceeding 1430 euros, T transactions not exceeding 1430 euros. – ** Please indicate the type of the corroborative document, using the following codes: 1 tax invoice, 2 cashier’s check or receipt, 3 non-cash – – – payment document, 4 credit note, 5 other, 6 customs declaration. – – –
Annex 2 Cabinet Regulation No. 40 15 January 2013 [8 October 2013] VAT 1 Report On the Amounts of the Input Tax and Tax Included in the Tax Return for the Taxation Period I. Tax Amounts for the Acquired and Services Received Inland 1. VAT registration number of the registered taxable person LV 2. Period – for 2 0 (year) (month) 1st quarter 2nd quarter 3rd quarter 4th quarter 1st 2nd * Please indicate the type of the transaction by the following codes: I – importation, A – transaction with a registered taxable person or a registered taxable person of another Member State, N – transaction partner does not have a VAT registration number, K – compensation paid to a farmer, Z – bad debt, Rr (where x – the digit designating the particular sector, for example, R1 – transactions with timber, R2 – transactions with scrap metal) – transactions performed inland, for which tax is paid by the recipient of goods and services, V – transactions with one transaction partner, which do not exceed 1430 euros, for the total amount not exceeding 1430 euros, T – transactions not exceeding 1430 euros. ** Please indicate the type of the corroborative document, using the following codes: 1 – tax invoice, 2 – cashier’s check or receipt, 3 – non-cash payment document, 4 – credit note, 5 – other, 6 – customs declaration.
Cab.%20Reg.%20No.%2040%20-%20Value%20Added%20Tax%20Returns.docx