PVN 2 report (EC Sales List)

The PVN 2 report, officially the report on supplies of goods and services in the territory of the European Union, is the VAT return annex in which a VAT payer lists, for each month, its supplies of goods and services to VAT payers in other EU countries, totalled by each partner’s VAT number. It is Latvia’s EC Sales List (recapitulative statement).

It is filed when a business made intra-Community supplies of goods, supplied services to a VAT payer in another EU country where the place of supply follows Section 19(1) of the VAT Law, or sent goods to a call-off stock warehouse in another member state. It is filed for each calendar month within 20 days after the month ends, through EDS.

Each line shows the partner’s country code, VAT number without the country code, the amount in euro and a transaction code: “G” for supplies of goods, “P” for services and “S” for a supply of goods where the business is the intermediary in a triangular transaction. The codes must match the rows of the return.

Errors in a PVN 2 report already filed are corrected with a PVN 3 report. Exports outside the EU and distance sales to consumers are not reported in PVN 2.