{"id":3628,"date":"2013-02-04T00:00:00","date_gmt":"2013-02-04T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/new-requirements-for-vat-invoices\/"},"modified":"2013-02-04T00:00:00","modified_gmt":"2013-02-04T00:00:00","slug":"new-requirements-for-vat-invoices","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/","title":{"rendered":"New requirements for VAT invoices"},"content":{"rendered":"<div>\n<p>Specific due dates for the issue of invoices have been provided for: <\/p>\n<p>1) An invoice in respect of a transaction carried out in Latvia shall be issued within 15 days of the transaction date or the date of the receipt of an advance; <\/p>\n<p>2) An invoice in respect of a service provided in Latvia over a long term shall be issued at least once every 6 months; <\/p>\n<p>3) An invoice in respect of construction services provided in Latvia shall be issued no less than once every 12 months (not related to the calendar year); <\/p>\n<p>4) An invoice in respect of a cross-border transaction shall be issued on or before the 15th day of the following month; <\/p>\n<p>5) An invoice in respect of permanent long-term services provided in the territory of the European Union must be issued in respect of the calendar year. <\/p>\n<p>Section 125 of the Act lays down the specific references which must be used in respect of certain transactions. For example, if the tax payment obligation rests on the recipient of goods or services, the respective reference should be \u201creverse charge payment\u201d. Conversely, if the invoice is raised by the recipient of the goods or services, the respective reference on the invoice should be \u201cself-billing\u201d. <\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Specific due dates for the issue of invoices have been provided for: 1) An invoice in respect of a transaction carried out in Latvia shall be issued within 15 days of the transaction date or the date of the receipt of an advance; 2) An invoice in respect of a service provided in Latvia over [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[117],"class_list":["post-3628","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New requirements for VAT invoices &#8211; Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New requirements for VAT invoices &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Specific due dates for the issue of invoices have been provided for: 1) An invoice in respect of a transaction carried out in Latvia shall be issued within 15 days of the transaction date or the date of the receipt of an advance; 2) An invoice in respect of a service provided in Latvia over [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2013-02-04T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Latvia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Latvia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/\",\"name\":\"New requirements for VAT invoices &#8211; Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/#website\"},\"datePublished\":\"2013-02-04T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"New requirements for VAT invoices\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/lva\/#website\",\"url\":\"https:\/\/leinonen.eu\/lva\/\",\"name\":\"Leinonen Latvia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/lva\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008\",\"name\":\"Leinonen Latvia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"caption\":\"Leinonen Latvia\"},\"url\":\"https:\/\/leinonen.eu\/lva\/news\/author\/leinonen-latvia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"New requirements for VAT invoices &#8211; Leinonen Latvia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/","og_locale":"en_US","og_type":"article","og_title":"New requirements for VAT invoices &#8211; Leinonen Latvia","og_description":"Specific due dates for the issue of invoices have been provided for: 1) An invoice in respect of a transaction carried out in Latvia shall be issued within 15 days of the transaction date or the date of the receipt of an advance; 2) An invoice in respect of a service provided in Latvia over [&hellip;]","og_url":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/","og_site_name":"Leinonen Latvia","article_published_time":"2013-02-04T00:00:00+00:00","author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/","url":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/","name":"New requirements for VAT invoices &#8211; Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/#website"},"datePublished":"2013-02-04T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/news\/new-requirements-for-vat-invoices\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/"},{"@type":"ListItem","position":2,"name":"New requirements for VAT invoices"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/#website","url":"https:\/\/leinonen.eu\/lva\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008","name":"Leinonen Latvia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","caption":"Leinonen Latvia"},"url":"https:\/\/leinonen.eu\/lva\/news\/author\/leinonen-latvia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/posts\/3628","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/comments?post=3628"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/posts\/3628\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/media?parent=3628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/categories?post=3628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/tags?post=3628"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/coauthors?post=3628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}