VAT Reclaims – Latvia

VAT Name :
Pievienotas vertibas nodoklis (PVN)

VAT Number Format :
12345678901 (11 characters)

Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of September
Approximate Refund Time : Up to 4 months

Permitted Countries :
Iceland, Monaco, Norway, Switzerland

Claimable Items :

• Fuel
• Vehicle Hire
• Vehicle Costs
• Road User Charges
• Travel
• Accommodation
• Subsistence
• Admission Charges
• Other Costs (such as Repairs, Office expenses, Fairs, Seminars, Training)

1. Application Form :
   Form 1507 (Link)
2. Invoice list :
   Must be in Euros
3. Proof of invoice payment
4. Original invoices :
   Copies and interim invoices not accepted
5. Certificate of Taxable Status :
   The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/ tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant. If the certificate is in a language other than Lithuanian or English, it must be accompanied by a certified translation in Lithuanian.
6. Signature :
   Director, president or authorized person

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00. For applications which cover less than twelve months, the claim amount cannot be less than EUR 400.00.

State Revenue Service
Tax Administration Non-resident Tax Data
Reliability Assessment Department
Talejas iela 1,
Rīga, LV-1978
Latvija/ Latvia