Over 6,000 companies, owners of commercial establishments, have incorrectly charged 9% VAT, instead of 20%, after January 1, 2025. This was found by NRA employees during monitoring and analysis of the data received by the revenue agency from the merchants' fiscal devices, through a continuous remote connection.
In the first week of the new year, the fiscal devices operating in these commercial establishments issued a total of 631,391 fiscal sales receipts, in which turnovers with a lower value added tax were registered and reported, thereby causing damage to the budget of over 1 million. lv.
According to the transitional and final provisions of the Value Added Tax Act, the reduced VAT rate of 9% was applied until 31.12.2024, inclusive, for restaurant and catering services consisting of the delivery of prepared or unprepared food, as well as the sale of packaged meals for takeaway.
The NRA has informed traders by letters of the need to make the necessary adjustments to their fiscal devices in order to comply with the requirements of the law. They will also receive a phone call from the revenue agency with instructions to eliminate the discrepancies before sanctions are imposed on them for the violation.