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""

These rules update the procedure for refunding Value Added Tax (VAT) to businesses registered in countries outside the European Union. This aims to simplify tax processes for foreign companies operating within the EU. The changes affect non-EU registered businesses seeking VAT refunds. It clarifies the administrative steps and conditions required for successful reimbursement of paid VAT.