| | | | | | |
|---|
| | NPK | The number | No | | Automatically generated sequence number |
Valsts | Country | DpValsts | Text
(2) | Yes* | Not required if the transaction type is "T". | Country of registration of the relevant counterparty VAT.
Country code according to the Latvian national standard LVS EN ISO 3166-1: 2007,
except for Greece, whose country code is "EL". |
Darījuma partnera PVN reģistrācijas numurs | Business partner
VAT registration
number | DpNumurs | Text (20) | Yes* | Not required if the transaction type is "T", "N" or "K" | The VAT registration number of the Republic of Latvia or the EU taxpayer must be indicated without the corresponding country
code, for example, 40003275598. |
Darījuma partnera nosaukums | Business partner
name | DpNosaukums | Text (200) | Yes* | Not required if the transaction type is "T". | Name of the relevant counterparty |
Darījuma veids | Transaction type | DarVeids | Text (2) | Yes | | The type of transaction corresponding to the taxation period must be indicated.
Possible values (code in brackets) according to the form:
(I) - imports;
(A) - a transaction with a registered taxable person or a taxable person established in another Member State
the payer;
(C) - purchase and import of passenger cars;
(N) - the counterparty does not have a VAT registration number;
(K) - compensation paid to the farmer;
(T) - transactions under EUR 150;
(V) - transactions with one counterparty under 150 EUR for the total amount above 150 EUR;
(Z) - lost debts;
(R1) - transactions with timber;
(R2) - transactions with scrap metal;
(R3) - construction services;
(R4) - Mobile phones, tablets, laptops and integrated circuits for devices and games
console delivery;
(R5) - supply of cereals and industrial crops;
(R6) - Unwrought precious metals, precious metal alloys and precious metal clad metal
delivery;
(R7) - Transactions in metal products;
(R8) - Supply of consumer electronics and household electrical appliances (valid for
for the taxation period until 31.12.2019);
(R9) - Delivery of construction products (valid for the taxation period until 31.12.2019);
(M) - amount of tax on the acquisition of property at an auction organized by a sworn bailiff (valid
for the taxation period from 01.01.2021).
If transactions of type R1, R2, R3, R4, R5, R6, R7, R8 or R9 are indicated, they should be included
also in the <PVN> fields of the <R52> and <R62> tables.
If transactions with type C are specified, they must also be included in field <R62> of the table <VAT>.
If the document contains more than 1 line with transaction type "T", an error is issued because
only one line with the type of transaction may be included in the document: T - transactions under 150 EUR.
The document may contain only one line with transaction type "V" for one and the same
counterparty, otherwise an error |
Preču vai pakalpojumu vērtība bez PVN | Goods or services
value excluding VAT | VertibaBezPvn | The number
(13,2) | Yes | | |
PVN | VAT | PvnVertiba | The number
(13,2) | Yes | | |
Dokumenta veids | Document type | DokVeids | Text (1) | Yes* | Not required if the transaction type is "T" or "V". | Possible values (code in brackets) according to the form:
(1) - tax invoice;
(2) - cashier's check or receipt;
(3) - non-cash payment document;
(4) - credit invoice;
(5) - other;
(6) - customs declaration. |
Numurs | Number | DokNumurs | Text (30) | Yes* | Not required if the transaction type is "T" or "V". | Justification document number |
Datums | Date | DokDatums | Date
XML
standard
in the record | Yes* | Not required if the transaction type is "T" or "V". | Date of justification document |