VAT statement details for Latvia
Note
This feature has been replaced with the value-added tax (VAT) declaration functionality. For more information, see VAT declaration (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.