Esta guía ofrece una visión general del IVA en Letonia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Letonia.
Letonia utiliza el IVA como herramienta para promover la energía verde, con tipos reducidos para los productos ecológicos.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Letonia pueden solicitar su devolución.
Todos los países de la UE
¿Hace negocios en Letonia? Deberá cumplir las normas de la Ley del IVA de Letonia.
Solo deben registrarse las empresas que superen el umbral del IVA; las que estén por debajo pueden optar por registrarse voluntariamente.
Letonia aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando generalmente el sistema OSS para los servicios transfronterizos de la UE.
Las solicitudes de devolución del IVA en Letonia deben presentarse antes del 30 de septiembre del año siguiente al año en que se incurrió en el IVA en Letonia, tanto para la devolución del IVA en Letonia en virtud de la Octava Directiva como de la Decimotercera Directiva. Las devoluciones del IVA en Letonia pueden realizarse trimestral y anualmente, sin embargo, los períodos de reclamación de las devoluciones del IVA en Letonia no pueden solaparse entre sí.
Las devoluciones trimestrales del IVA de Letonia en virtud de la Octava Directiva y la Decimotercera Directiva deben superar los 400,00 EUR. Las devoluciones anuales del IVA de Letonia en virtud de la Octava Directiva y la Decimotercera Directiva deben superar los 50,00 EUR.
Además del tipo impositivo estándar del IVA en Letonia, que es del 21 %, también existen tipos reducidos del 12 % y del 5 % que se aplican a determinados artículos, como productos alimenticios, productos farmacéuticos y equipos médicos, y transporte de pasajeros. Los gastos que generalmente se pueden reclamar en una devolución del IVA en Letonia se gravan con el tipo impositivo estándar del IVA en Letonia, excepto los taxis y las tarifas de transporte público, así como el alojamiento, que se gravan con el tipo reducido del IVA en Letonia del 12 %.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
