Any person registered or not registered in the EU when carrying out taxable activities in the Republic of Latvia transaction tax (transactions for the purchase or sale of goods) may not be registered in the Republic of Latvia as a VAT payer, and use his fiscal representative, who will represent his fiscal interests in LR during the following operations:

• Release of goods for free circulation with further delivery of goods to the final recipient in another country member of the European Union;
• Release of goods for free circulation with further delivery of goods to the internal territory of Latvia;
• Delivery and acceptance of goods into the internal territory of Latvia, if these goods are received for the purpose of further export and placed in a warehouse (including a customs warehouse or an excise warehouse goods),
• Purchase of goods on the territory of the European Union, if these goods were purchased for the purpose of exporting them to other non-EU countries, placement of goods in a warehouse (including in a customs warehouse or in a warehouse excise goods) and its further export.