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The zero rate of VAT is applied in Latvia to the following:

1. Ìý

   •ÌýÌýÌýÌý The export of goods, including delivery of goods to be exported to VAT fiscal representatives, and supplies of goods imported into the territory of the EU from non-EU countries or territories that are not released for free circulation, if the supply is performed in customs warehouses or free zones.

2. Ìý

   •ÌýÌýÌýÌý The intra-EU supply of goods to a VAT-registered person in another EU member state.

3. Ìý

   •ÌýÌýÌýÌý The intra-EU supply by the buyer-reseller (middleman) in an intra-EU triangulation.

4. Ìý

   •ÌýÌýÌýÌý The supply of a new means of transport to any person of another EU member state.

5. Ìý

   •ÌýÌýÌýÌý Supplies of goods, performed by tax-free trading shops to private individuals who depart from Latvia to non-EU countries or territories.

6. Ìý

   •ÌýÌýÌýÌý The intra-EU acquisition of goods by a VAT fiscal representative, provided that the goods are to be exported and are placed in a customs or excise warehouse.

7. Ìý

   •ÌýÌýÌýÌý The importation of goods if a registered taxable