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Questa guida offre una panoramica dell'IVA in Lettonia, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Lettonia.
La Lettonia utilizza l'IVA come strumento per promuovere l'energia verde, con aliquote ridotte sui prodotti eco-compatibili.
Le imprese straniere che sostengono spese soggette a IVA in Lettonia possono richiederne il rimborso.
Tutti i paesi dell'UE
Fai affari in Lettonia? Dovrai rispettare le regole della legge lettone sull'IVA.
Solo le imprese che superano la soglia IVA devono registrarsi; quelle al di sotto di tale soglia possono scegliere di registrarsi volontariamente.
La Lettonia applica l'IVA sui servizi digitali in base alla posizione del consumatore, utilizzando generalmente il sistema OSS per i servizi transfrontalieri dell'UE.
La richiesta di rimborso dell'IVA in Lettonia deve essere presentata entro il 30 settembre dell'anno successivo a quello in cui è stata sostenuta l'IVA in Lettonia, sia ai sensi dell'ottava direttiva che della tredicesima direttiva. I rimborsi IVA in Lettonia possono essere effettuati trimestralmente e annualmente, tuttavia i periodi di richiesta dei rimborsi IVA in Lettonia non possono sovrapporsi tra loro.
I rimborsi IVA trimestrali in Lettonia ai sensi dell'ottava direttiva e della tredicesima direttiva devono superare i 400,00 EUR. I rimborsi IVA annuali in Lettonia ai sensi dell'ottava direttiva e della tredicesima direttiva devono superare i 50,00 EUR.
Oltre all'aliquota IVA standard del 21% in Lettonia, esistono anche aliquote IVA ridotte del 12% e del 5% che vengono applicate su determinati articoli quali prodotti alimentari, prodotti farmaceutici e attrezzature mediche e trasporto passeggeri. Le spese che in genere possono essere oggetto di rimborso IVA in Lettonia sono soggette all'aliquota IVA standard lettone, ad eccezione dei taxi e dei trasporti pubblici, nonché degli alloggi, che sono soggetti all'aliquota IVA ridotta lettone del 12%.
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