VAT Refund to Legal Persons registered in Third Countries

 Published: 09.07.2021. 08.59

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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 „Procedure for Refund of Value Added Tax to Taxpayers Registered in Third Countries or in Third Territories”.