SRS methodological material '' Questions and Answers on a special value added tax treatment of building services'
Services Company and affiliate registration Accounting Services Tax returns Tax Services Transfer pricing comparable data selection and analysis of the risk assessment for transfer prices for transfer prices documentation preparation for transfer prices Planning Help tranfertcenu audit training for transfer prices in international tax Holding public property investments Valuation Audit Services Residence permit Latvian About us Team Customers Contacts News Useful information transfer pricing legislation for transfer prices prince harry vegas pictures for transfer prices essential Glossary Frequently Asked Questions RESIDENCE PERMIT FOR INVESTORS LATVIAN TAX FACTS AND RATES BUSINESS REGISTRATION USEFUL LINKS LATVIAN ACCOUNTING TAX RATES 2014 NACE dictionary Salary calculator Profession Classifier chart of accounts Latvian accounting standards of corporate income tax declaration of residence certificate (application-certificate ) Forms Forms General rules on accounting (Act) LATVIAN BUSINESS 2013
Value Added Tax Act, Section 142. The specific value added tax (hereinafter - VAT) application mode (hereinafter - the reverse charge mechanism) building services shall be applicable:
1) are carried out in connection with the construction of new buildings (buildings, civil engineering) construction or existing buildings, or parts thereof, prince harry vegas pictures renovation, reconstruction, restoration, renovation simplify, simplify reconstruction, preservation or demolition of the building industry regulatory laws and regulations within the meaning (of evidence can be used for information such as the execution of the work has received a building permit, the subscriber is presented prince harry vegas pictures in simplified renovation proof card, etc.), as well as the construction of a service contract contained prince harry vegas pictures all kinds of design;
A reverse payment procedure does not apply if the services provided do not constitute public works construction sector regulatory enactments regulating the terms. A reverse payment procedure does not apply to services, such as utilities or engineering maintenance, inspection and maintenance. prince harry vegas pictures If the service provider does not have information prince harry vegas pictures on whether the construction works carried out are considered works construction industry regulatory laws and regulations within the meaning of applicable prince harry vegas pictures general VAT arrangements.
Structures (buildings, prince harry vegas pictures civil engineering) design services if they are included in the construction contract for services subject to VAT reverse charge procedure. 3. Do territory landscaping works to be carried out after commissioning the construction site, are subject to VAT reverse charge procedure?
If the site clean-up and improvement prince harry vegas pictures works (including prince harry vegas pictures site remediation and development work carried prince harry vegas pictures out within the framework of landscaping) is made upon completion of construction and before commissioning the construction site as well as they are included in the construction contract and its annexes (works estimates) for carrying out the works, they subject to VAT reverse prince harry vegas pictures charge procedure. While certain areas supplied cleaning and refurbishment (including site remediation and development work carried out under the greening works) which are not considered prince harry vegas pictures to be public works construction sector regulatory laws and regulations prince harry vegas pictures within the meaning of the VAT applicable to the general order. 4. How to VAT in the construction services provided in accordance with the contracts concluded in 2011?
VAT reverse charge mechanism from 1 January 2012 shall apply to construction services in accordance with the agreements concluded with effect from January prince harry vegas pictures 1, 2012. Construction services provided under contracts entered prince harry vegas pictures into before December 31, 2011, the VAT reverse charge procedure shall apply with effect from 1 January 2013. 5. How the VAT reverse charge procedure applies for a transitional period from 1 January 2012 to 31 December 2012, if the contract for the construction of the provision of services concluded by 31 December 2011, but the addendum prince harry vegas pictures to the contract - after 2012 January 1?
In this case, the works carried out in 2012 under the additional agreement applicable to the general VAT scheme, since the additional agreement does not constitute a new contract. 6. In 2011, the general contractor had entered into an agreement with a customer for the construction services for a particular object. In 2012 it was contracted between the contractor and subcontractors for construction services for this object. What arrangements for payment of VAT applicable to those services which were provided in 2012 and 2013. In 2012, according to the contracts?
Construction services provided by sub-contractors contractor in accordance with the 2012 contracts, are subject to VAT reverse charge mechanism (if in 2012 provided construction services conform to the law "On Value Added Tax" 13 requirements prince harry vegas pictures laid down in Article 6
Services Company and affiliate registration Accounting Services Tax returns Tax Services Transfer pricing comparable data selection and analysis of the risk assessment for transfer prices for transfer prices documentation preparation for transfer prices Planning Help tranfertcenu audit training for transfer prices in international tax Holding public property investments Valuation Audit Services Residence permit Latvian About us Team Customers Contacts News Useful information transfer pricing legislation for transfer prices prince harry vegas pictures for transfer prices essential Glossary Frequently Asked Questions RESIDENCE PERMIT FOR INVESTORS LATVIAN TAX FACTS AND RATES BUSINESS REGISTRATION USEFUL LINKS LATVIAN ACCOUNTING TAX RATES 2014 NACE dictionary Salary calculator Profession Classifier chart of accounts Latvian accounting standards of corporate income tax declaration of residence certificate (application-certificate ) Forms Forms General rules on accounting (Act) LATVIAN BUSINESS 2013
Value Added Tax Act, Section 142. The specific value added tax (hereinafter - VAT) application mode (hereinafter - the reverse charge mechanism) building services shall be applicable:
1) are carried out in connection with the construction of new buildings (buildings, civil engineering) construction or existing buildings, or parts thereof, prince harry vegas pictures renovation, reconstruction, restoration, renovation simplify, simplify reconstruction, preservation or demolition of the building industry regulatory laws and regulations within the meaning (of evidence can be used for information such as the execution of the work has received a building permit, the subscriber is presented prince harry vegas pictures in simplified renovation proof card, etc.), as well as the construction of a service contract contained prince harry vegas pictures all kinds of design;
A reverse payment procedure does not apply if the services provided do not constitute public works construction sector regulatory enactments regulating the terms. A reverse payment procedure does not apply to services, such as utilities or engineering maintenance, inspection and maintenance. prince harry vegas pictures If the service provider does not have information prince harry vegas pictures on whether the construction works carried out are considered works construction industry regulatory laws and regulations within the meaning of applicable prince harry vegas pictures general VAT arrangements.
Structures (buildings, prince harry vegas pictures civil engineering) design services if they are included in the construction contract for services subject to VAT reverse charge procedure. 3. Do territory landscaping works to be carried out after commissioning the construction site, are subject to VAT reverse charge procedure?
If the site clean-up and improvement prince harry vegas pictures works (including prince harry vegas pictures site remediation and development work carried prince harry vegas pictures out within the framework of landscaping) is made upon completion of construction and before commissioning the construction site as well as they are included in the construction contract and its annexes (works estimates) for carrying out the works, they subject to VAT reverse prince harry vegas pictures charge procedure. While certain areas supplied cleaning and refurbishment (including site remediation and development work carried out under the greening works) which are not considered prince harry vegas pictures to be public works construction sector regulatory laws and regulations prince harry vegas pictures within the meaning of the VAT applicable to the general order. 4. How to VAT in the construction services provided in accordance with the contracts concluded in 2011?
VAT reverse charge mechanism from 1 January 2012 shall apply to construction services in accordance with the agreements concluded with effect from January prince harry vegas pictures 1, 2012. Construction services provided under contracts entered prince harry vegas pictures into before December 31, 2011, the VAT reverse charge procedure shall apply with effect from 1 January 2013. 5. How the VAT reverse charge procedure applies for a transitional period from 1 January 2012 to 31 December 2012, if the contract for the construction of the provision of services concluded by 31 December 2011, but the addendum prince harry vegas pictures to the contract - after 2012 January 1?
In this case, the works carried out in 2012 under the additional agreement applicable to the general VAT scheme, since the additional agreement does not constitute a new contract. 6. In 2011, the general contractor had entered into an agreement with a customer for the construction services for a particular object. In 2012 it was contracted between the contractor and subcontractors for construction services for this object. What arrangements for payment of VAT applicable to those services which were provided in 2012 and 2013. In 2012, according to the contracts?
Construction services provided by sub-contractors contractor in accordance with the 2012 contracts, are subject to VAT reverse charge mechanism (if in 2012 provided construction services conform to the law "On Value Added Tax" 13 requirements prince harry vegas pictures laid down in Article 6
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