The regulations also provide for situations where a route control system experiences technical problems. If the system readings are inaccurate, incomplete, or the system stops working, the taxpayer must contact the seller or service provider of the route control system within five working days after the problem arises in order to receive technical assistance.
In such a situation, the service provider must issue a written confirmation stating the start and end dates of the period during which technical assistance was provided. This document is important because it helps the company justify why the system data for that period was incomplete or inaccurate.
Until the system operation is restored, the company must itself record the route data of each day’s trips in electronic form or as a paper printout. The regulations provide that this temporary record must include at least information about the route’s starting point, end point, and stop points, as well as the kilometres actually driven on the route.
If the problem is recorded in a timely manner, the company receives the service provider’s confirmation, and temporary records continue to be maintained, the company is much better protected from risks when applying the UVTN exemption.
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