Process description
Service requests
The special treatment for value added tax (OSS/IOSS) is a voluntary regime that allows a taxpayer to declare VAT, which is usually due in a number of EU countries, in only one EU country. OSS/IOSS treatment is eligible for cross-border transactions with non-VAT payers and/or non-registered VAT payers. Under this simplified VAT treatment, a merchant does not have to register as VAT payers in each Member State where its customers are located.
A taxpayer using one of the OSS modes shall submit to the State Revenue Service (SRS) a declaration of the relevant quarterly OSS regime using the SRS Electronic Declaration System (EDS). Meanwhile, the tax payer using IOSS regime submits the monthly IOSS declaration via the SRS EDS (https://eds.vid.gov.lv/login/ - Documents - From Form - VAT Special mode OSS or IOSS documents).Receipt of services
Service is received as per application.