Flash News Archive

Following the article we posted in our Flash News edition of 29 June 2010 about reclaiming VAT paid abroad, this article explores how to properly complete a refund claim on the Electronic Declaration System (EDS) maintained by the State Revenue Service and when the claimant can expect to get the money back. Read further »

To complete the article we posted in our Flash News edition of 6 July 2010 about recent amendments to the residence permit rules, this article explores the criteria for taking out a repeat temporary residence permit. Read further »

We have informed our subscribers that European Parliament and Council Regulation (EC) No 987/2009, which lays down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems, came into force on 1 May 2010. This article takes a look at the A1 certificate, which replaces the E101 certificate. Read further »

Proposed amendments to Cabinet Regulation No. 933 of 14 November 2006, which clarifies the application of the VAT Act, have reached the final phase of review by the Cabinet of Ministers. The amendments are intended to clarify certain provisions of the VAT Act, thus making it possible to apply the latest amendments to the VAT Act in a better way, and to eliminate scope for conflicting interpretations. Read further »

New Residence Permit Rules came into force on 1 July this year to replace Cabinet Rule No. 326 of 30 March 2010, which we discussed in our Flash News edition of 11 May. The new rules have been drawn up in the light of recent amendments to the Immigration Act (Flash News of 8 June). This article explores changes in the way invitations are issued to foreign nationals. Read further »

In this article we are sharing our experience of whether it is possible to reclaim a personal income tax credit where national insurance contributions have been paid in Latvia on wages earned from a Lithuanian company. Read further »

This article summarises the current information about the personal income tax treatment of gifts made to individuals. Read further »

In an attempt to expand its business a company offers one of its senior members of staff a five-month secondment to Germany. His contract of employment is amended to state that his permanent place of work will be in Bremen. The company undertakes to cover his living expenses in Germany and to pay for his occasional trips to visit his family staying behind in Latvia. What taxes does this arrangement involve? Read further »

If your employees regularly go on business trips to other EU member states, attending exhibitions and conferences, they often buy goods and services there and pay local VAT. Under EU Council Directive 2008/9/EC, 30 September is the deadline for claiming a refund of VAT paid in another member state in 2009. This article explores how VAT can be reclaimed beginning 1 January this year. Read further »

We have informed our subscribers that 1 May 2010 is the effective date for European Parliament and Council Regulation (EC) No. 883/2004 on the coordination of social security systems and for its Implementing Regulation (EC) No. 987/2009. Regulations are international documents whose provisions are directly applicable without being passed into the national law of each member state. This article explores a few points relating to how Regulation 883/2004 will be implemented. Read further »