The provisions concerning the taxation of real estate services will come into force 1 January 2017 as per the Council Regulation (EU) No. 1042 / 2013. The Regulation is directly applicable in all EU Member States and explains the application of the Article 47 (Article 25 of VAT Act of Latvia) of the VAT Directive. In relation to the above topic, we offer online publication of senior consultant Ina Spridzāne of 15 March 2016. The full version of the article in Latvian is available at