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Analysis of SRS statement on the right to input tax

With reference to statement issued by the State Revenue Service on 11 February 2016 in reply to the question on whether the merchant as per article 93 of the VAT Law, may deduct input VAT on the acquired low-value inventory that was purchased before the merchant has become VAT payer but on a registration date at Value Added Tax Payer Register, taxable transactions are yet applicable. In relation to the above topic, we offer online publication of Ina Spridzāne, Head of Advisory Unit of 11 April 2016. The full version of the article in Latvian is available at www.leinonen.lv/jaunumi.


22.04.16


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