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- If the payer is a VAT payer, no VAT is applied to the training fee. In this case, the VAT rate is 0%

- Ja maksātājs NAV PVN maksātājs, apmācību maksai tiek piemērots 21% PVN.

The service is subject to reverse charge VAT – it is applied in accordance with Article 196 of the EU Council Directive 2006/112/EC.



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