January 16, 2020

Tax news January 2020

VAT Law On 1 January 2020, amendments to the VAT Law become effective. Delivery of goods to a warehouse in the EU Member State. Value…

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August 13, 2019

VAT GROUP REGISTRATION

What is the VAT group?   Value Added Tax (hereinafter – the VAT) group is two or more taxable persons which has been established on…

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July 31, 2019

Personal Income Tax liabilities in transactions with financial instruments 

In this article, the procedure of applying Personal Income Tax (hereinafter – PIT) to the income of natural person–resident gained in transactions with financial instruments…

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April 29, 2019

Proposed new VAT rules for vouchers

On June 27, 2016 the Council of the European Union adopted directive 2016/1065 amending Directive 2006/112/EC regarding the value added tax treatment to vouchers. New…

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January 2, 2019

Tax news Latvia July 2019

Increased threshold of mandatory social security and voluntary contributions from 55 000 EUR to 62 800 EUR (amendments in the article 14 (5) of Law “On…

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