Subject: =?windows-1257?Q?Re:_Libraries_and_VAT_Ä…Å_information_(Latvia)?Date: Fri, 11 May 2001 12:21:32 +0300
From: Anna Mauliòa (annam@lbi.lnb.lv)
Date: Thu 17 May 2001 - 17:02:34 EEST
Dear Teresa and other colleagues,
It is great that EBLIDA has got involved in the VAT
regulation problems concerning libraries.
The fixed VAT in Latvia is 18%. As far as I have cleared up,
libraries and library services are exempted from this tax.
It refers also to cultural events, mass media, scientific researches
and literature, children’s books and school/educational materials
(print and electronic publications).
There is an opinion that VAT rates should be
differentiated, not exceeding 5% tax on books.
I am afraid that the modification of rules for applying
VAT may cause the loss of already existing privileges…
Libraries can claim back VAT (part of it), if the financial
resources are received from abroad and qualified
as support for technical purposes. This procedure is quite
complicated. Thus, for example, in 1998 the National
Library of Latvia was granted FF 40,000 from the Council
of Europe, Directorate of Education, Culture and Sport,
for organizing the international conference “Freedom
of expression, censorship, libraries” (Riga, 14.10.1998.-
17.10.1998.). VAT was imposed on this sum.
Later, on the bases of special applications/documents,
about half of the money was repaid.
Looking forward to meeting you next month.
With sunny regards,
Anna Maulina
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