Fiscal agent
«KRAVU SERVISS» Ltd is the first Latvian company, which began providing fiscal agency services.Fiscal representative is a liable person, who on the basis of a written agreement represents a liable person of another state – participant or a person, which is not registered within the territory of EU related to excisable goods in compliance with regulations to standardize the excise tax and the traffic of excised goods by paying VAT to the state budget.
Fiscal agent also represents the above mentioned parties in the following arrangements:
- a) Releasing goods to the free traffic with further delivery of goods to a liable person in another state - participant;
- b) Releasing goods to the free traffic with further delivery of goods inland;
- c) Receipt of goods within domestic territory, if these goods are received with the purpose of further export and placed in a customs warehouse or in an excise warehouse, and the further export of these goods also provided;
- d) Acquisition of goods within the European Union, if these goods are purchased with the purpose of further export and placed in a customs warehouse or in an excise warehouse, and the further export of these goods also provided.