VAT refund in Latvia to foreign legal entities which are not VAT payers in Latvia . Procedure of VAT refund in Latvia to taxpayers registered in third countries and third territories.
The new law on Value Added has entered into force on 1st of January 2013.
Starting 1st of January 2014 the procedure of VAT refund to persons established outside EU territory is determined in accordance with the Cabinet Regulations No 1507 of 17th of December 2013 “Procedures for Refunding Value Added Tax to a Registered Taxable Person of a Third Country or Third Territory” (hereinafter – Cabinet Regulations No 1507 of 17th of December 2013).
On June 3, 2025 amendments were adopted to the Cabinet Regulations No 1507 of 17th of December 2013, which provides that along with the refund application of the Third country or Third territory the copy of the tax invoice or importation document must be attached to the application in cases where the taxable amount indicated in the tax invoice or importation document amounts to or exceeds EUR 1000. If the invoice refers to fuel the threshold is EUR 250.
If the State Revenue Service has justified doubts of the validity of a particular refund application of Third Country or Third Territory, it shall also request the original or copy of the relevant tax invoice or a document certifying importation of goods. In such case, the threshold values referred shall not be applied.