latvia-vat-returnSource-cited draft Use this skill whenever asked to prepare, review, or classify transactions for a Latvian VAT return (PVN deklaracija / PVN 1 form) for any client. Trigger on phrases like "prepare VAT return", "Latvian VAT", "PVN return", "PVN1", "pievienotas vertibas nodoklis", or any request involving Latvia VAT filing. This skill covers standard PVN-registered businesses only. MUST be loaded alongside BOTH vat-workflow-base and eu-vat-directive companion skills. ALWAYS read this skill before touching any Latvia VAT work.