KPMG Latvia: VAT School 2023

KPMG Latvia invites you to their VAT school 2023 training course. It is intended for lawyers, accountants, business managers and other business people who want to gain an understanding of Value Added Tax (VAT). The course is designed as a cycle of 5 seminars in the period from March 9 to May 10, 2023.

Training course program:

Nature of VAT, principle of application
Taxable transactions, transactions equated to them
Concept and types of taxpayer
VAT registration
The person who pays the tax VAT payment, reverse application in Latvia and international transactions
Determination of place of transaction and application of tax: supply of goods, provision of services
Issuance of invoices, their content, moment of issuance VAT payment, declaration conditions, tax period
The concept of input tax, deduction conditions, input tax corrections for fixed assets, real estate, etc
Recovery of overpaid tax in Latvia and abroad
Real estate transactions
Application of VAT in construction and other local reverses
Special schemes (tour operators, second-hand goods, electronically provided services, distance selling, special import regimes, etc.)
VAT declaration, attachments, filling out the declaration
Cooperation with SRS
The most current judgments of the Court of Justice of the EU and the Supreme Court of Latvia on VAT issues

Price of the training course: 605 EUR + VAT (When applying for several participants from one company, a -10% discount is applied).

Language of the course: Latvian.

Training course dates: March 9, March 22, April 12, April 26, May 10.

Time of the seminar: From 9.00 a.m. to 1.00 p.m

The venue: the seminars will be held in person at the new home of KPMG in Latvia – office complex “Verde”, Roberta Hirša street 1a, 8th floor (entrance from the courtyard).