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The Saeima of the Republic of Latvia

On Value Added Tax

Adopted on 9 March 1995


Chapter II
Exemptions and Relief

Section 6. Exemptions

(1) Tax shall not be imposed on the following supplies of goods and services:


20) educational and scientific literature, first publications of original literature and publications intended for children in the Latvian language published in Latvia in accordance with the lists approved by the Ministry of Education and Science, as well as services of printing-offices in respect of the production (formation) of such literature;


Transitional Provisions


16. Section 6, Paragraph one, Clause 20 of the Law On Value Added Tax shall be in force up to 31 December 2003.


Riga, 30 March 1995

Source: NAIS; first publication: Latvijas Vēstnesis, 30.03.1995, nr.49