VAT Report country Code code string Balance balance Value of activities LV_40 code aggregation 40 balance aggregation LV_41.balance + LV_411.balance + LV_42.balance + LV_421.balance + LV_43.balance + LV_482.balance + LV_49.balance + LV_50.balance + LV_51.balance + LV_511.balance Transactions subject to VAT at standard rate LV_41 code aggregation 41 balance tax_tags 41 Domestic transactions for which the recipient of the goods or services is liable for tax LV_411 code aggregation 411 balance tax_tags 411 Transactions subject to VAT at 12% LV_42 code aggregation 42 balance tax_tags 42 Transactions subject to VAT at 5% LV_421 code aggregation 421 balance tax_tags 421 Transactions subject to VAT at 0% LV_43 code aggregation 43 balance aggregation LV_44.balance + LV_45.balance + LV_451.balance + LV_46.balance + LV_47.balance + LV_48.balance + LV_481.balance Transactions carried out in free ports and SEZ LV_44 code aggregation 44 balance tax_tags 44 Goods supplied to EU Member States, other than those referred to in Article 42(16) of the Law LV_45 code aggregation 45 balance tax_tags 45 ec_goods tax_tags 45_G ec_triangular tax_tags 45_T Goods supplied to EU Member States as referred to in Article 42(16) of the Law LV_451 code aggregation 451 balance tax_tags 451 Supplies of non-Community goods in customs warehouses and free zones LV_46 code aggregation 46 balance tax_tags 46 New vehicles delivered to EU Member States LV_47 code aggregation 47 balance tax_tags 47 For services provided LV_48 code aggregation 48 balance tax_tags 48 Exported goods LV_481 code aggregation 481 balance tax_tags 481 Transactions in other countries LV_482 code aggregation 482 balance tax_tags 482 ec_services tax_tags 482_S VAT-exempt transactions LV_49 code aggregation 49 balance tax_tags 49 Goods and services received from EU countries (standard rate) LV_50 code aggregation 50 balance tax_tags 50 Goods received from EU Member States (VAT at 12%) LV_51 code aggregation 51 balance tax_tags 51 Goods received from EU Member States (VAT at 5%) LV_511 code aggregation 511 balance tax_tags 511 Calculated VAT LV_5x balance aggregation LV_52.balance + LV_53.balance + LV_531.balance + LV_54.balance + LV_55.balance + LV_56.balance + LV_561.balance VAT at standard rate received on taxable transactions LV_52 code aggregation 52 balance tax_tags 52 VAT at 12% received on taxable transactions LV_53 code aggregation 53 balance tax_tags 53 VAT at 5% received on taxable transactions LV_531 code aggregation 531 balance tax_tags 531 VAT for services received LV_54 code aggregation 54 balance tax_tags 54 VAT at standard rate on goods and services received from EU countries LV_55 code aggregation 55 balance tax_tags 55 VAT at 12% on goods received from EU countries LV_56 code aggregation 56 balance tax_tags 56 VAT at 5% on goods and services received from EU countries LV_561 code aggregation 561 balance tax_tags 561 VAT paid for goods and services purchased LV_60 code aggregation 60 balance aggregation LV_61.balance + LV_62.balance + LV_63.balance + LV_64.balance + LV_65.balance For imported goods LV_61 code aggregation 61 balance tax_tags 61 For domestic goods and services LV_62 code aggregation 62 balance tax_tags 62 VAT charged in accordance with Article 92(1)(4) of the Law (excluding line 64) LV_63 code aggregation 63 balance tax_tags 63 VAT charged on goods and services received from EU countries LV_64 code aggregation 64 balance tax_tags 64 Compensation paid to farmers LV_65 code aggregation 65 balance tax_tags 65 VAT paid not deductible as input tax LV_66 code aggregation 66 balance tax_tags 66 Adjustments - reduction of tax calculated in previous tax periods for payment to the state budget LV_67 code aggregation 67 balance external most_recent editable;rounding=2 Adjustments - reduction of input tax deducted in previous tax periods LV_57 code aggregation 57 balance external most_recent editable;rounding=2 Total - input tax (P) LV_P balance aggregation LV_60.balance + LV_67.balance Total - tax calculated (S) LV_S balance aggregation LV_5x.balance + LV_57.balance Amount of tax to be refunded from the state budget or amount of tax attributable to the next tax period, if P is greater than S LV_70 code aggregation 70 balance aggregation LV_P.balance - LV_S.balance if_above(EUR(0)) Amount of tax payable to the national budget if P is less than S LV_80 code aggregation 80 balance aggregation LV_S.balance - LV_P.balance if_above(EUR(0))