VAT refunds to EU VAT payers

EU VAT payers have to submit applications for the refund of Latvian VAT to the tax administration of their own EU member-state (where registered).

In the following cases Latvian VAT refunds, however, will not be provided:

• If your invoice does not meet with Latvian VAT law requirements;
• If there is insufficient evidence that transaction was conducted;
• For acquisition of unused immovable property and services received in relation to construction, reconstruction, renovation, restoration or repair of such real estate;
• For goods purchased and services received for personal consumption;
• To the [EU] tour operators, which are subject to specific regulation of the VAT law.

Latvian residents have to fill their applications for the refund of any EU VAT to their local tax authority not later than 30 September of the following year as per EDS form.

Tax refund period in the application:

• From 3 months till one calendar year (the amount is not less than EUR 400);
• Is a calendar year or a time period, which is less than 3 months, and they are the last months of a calendar year (the amount is not less than EUR 50).

VAT refunds to non-EU traders

Non-EU traders may apply for the VAT refund in Latvia:

• If business is registered outside EU; and
• If it has VAT status in a home country; and
• If it does not perform business and has no Latvian VAT number.

Tax refund period in the application:

• From 3 months till one calendar year (provided the amount is not less than EUR 400); applicaton for the VAT refund shall be presented not later than 3 months after the tax period;
• Is a calendar year or a time period, which is less than 3 months, and they are the last months of a calendar year (the amount is not less than EUR 50). The application has been submitted up to 30 September of the following year.

In the following cases Latvian VAT refunds, however, will not be provided:

• If your invoice does not meet with Latvian VAT law requirements;
• If there is insufficient evidence that transaction was conducted;
• For acquisition of unused immovable property and services received in relation to construction, reconstruction, renovation, restoration or repair of such real estate;
• For goods purchased and services received for personal consumption;
• To the tour operators, which are subject to specific regulation of the VAT law.

List of the documents that shall be submitted for the VAT refund:

• Application for VAT refund (link);
• VAT invoices (originals);
• Statement (original) issued by the tax authority of the residence country, which certifies that applicant is a VAT payer there; such statements should be valid for a period of at least 12 months from the date of issuance thereof.
• Documents verifying the payment of VAT invoice (cash receipt, bank payment receipt);
• If an authorised person submits the application - a power of attorney (original).

Business VAT could be refunded on the following costs incurred in Latvia:

• Fuel;
• Car rent and other costs relating to cars;
• Road tolls;
• Travel expenses, such as taxi or public transport fares;
• Hotels and etc, for example, restaurant services.