In order to prevent the loss of VAT revenue to the public budget, Latvia is authorised to designate the recipient of the supply as the person liable to pay VAT in the case of supplies of game consoles.

Latvia is authorised to apply the reverse charge mechanism to supplies of game consoles until 31 December 2018. 

L 77


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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