To ensure systematic accounting for VAT and prevent evasion where a supply continues for a long time and the tax point is difficult to identify, the VAT Act lays down time limits for issuing a tax invoice and reporting VAT. But are those deadlines applicable to a supply between two Latvian-registered taxable persons where the customer is responsible for accounting for VAT (“local reverse charge”)?
Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.
For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.
Detailed information in section "Subscribe".
Subscribe Sign in
If you have any comments on this article please email them to lv_mindlink@pwc.com
Ask question
