Appendix 27C: VAT zero rate (Latvia)

The zero rate of VAT is applied in Latvia to the following:

1.  

   •     The export of goods, including delivery of goods to be exported to VAT fiscal representatives, and supplies of goods imported into the territory of the EU from non-EU countries or territories that are not released for free circulation, if the supply is performed in customs warehouses or free zones.

2.  

   •     The intra-EU supply of goods to a VAT-registered person in another EU member state.

3.  

   •     The intra-EU supply by the buyer-reseller (middleman) in an intra-EU triangulation.

4.  

   •     The supply of a new means of transport to any person of another EU member state.

5.  

   •     Supplies of goods, performed by tax-free trading shops to private individuals who depart from Latvia to non-EU countries or territories.

6.  

   •     The intra-EU acquisition of goods by a VAT fiscal representative, provided that the goods are to be exported and are placed in a customs or excise warehouse.

7.  

   •     The importation of goods if a registered taxable