Ministru kabineta 2024. gada 9. janvāra noteikumi Nr. 4 "Grozījumi Ministru kabineta 2013. gada 17. decembra noteikumos Nr. 1507 "Kārtība, kādā atmaksā pievienotās vērtības nodokli trešās valsts vai trešās teritorijas reģistrētam nodokļa maksātājam""

This procedure amends existing rules on how value-added tax (VAT) is refunded to businesses registered in countries outside the EU. It clarifies the process for these businesses to reclaim VAT paid on purchases within the EU. The changes affect third-country businesses operating or making purchases in the EU and aim to ensure fair tax treatment and simplify administrative procedures for VAT refunds.