Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·2 weeks ago
Emergency in agriculture until 10 January 2027 counts as force majeure: overdue tax can be extended up to 12 months interest-free, existing extensions re-split up to five years.
Industry: Crop and animal production, hunting and related service activities
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·2 weeks ago
Market managers must report the previous month's traders to VID by the 20th via EDS, and the report counts only with “Pieņemts” or “Pieņemts precizējums” status. File early enough to fix errors.
Industry: Office administrative, office support and other business support activities
Customs & Trade·Valsts ieņēmumu dienests·2 weeks ago
The ECB refinancing rate now shown is 2.65% and late-payment interest on import duty is 4.65% per year. Recalculate any overdue import-duty accrual at the new rate.
Industry: Across industries
Personal & Owner Taxation·Valsts ieņēmumu dienests·2 weeks ago·2 documents
From 1 April 2027 starters with turnover up to 12 000 euro can pay a 10% beginner's micro-enterprise tax through an income account, with an extra 15% if the conditions are broken.
Industry: Across industries
Excise & Environmental Taxes·Valsts ieņēmumu dienests·2 weeks ago
Temporary fuel excise of 330 euro per 1000 litres of diesel and 490 euro per 1000 litres of lead-free petrol applies from 1 October 2026; the 2027 business-risk state duty is 0.36 euro per employee per month.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·2 weeks ago
Pressing submit in EDS is not enough: only the “Pieņemts” or “Pieņemts precizējums” status confirms a return is filed. Check every return's status before its deadline.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·3 weeks ago
Registration or closure of an economic activity is processed within 3–10 working days of the application's receipt, filed free of charge through EDS.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·3 weeks ago·2 documents
The new Union Customs Code (Regulation (EU) 2026/2108) is in force from 20 September 2026 and applies generally from 21 September 2027 — while its Articles 175, 179(4) and 180 on valuation apply now.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·3 weeks ago
Micro-enterprise income tax declarations in EDS count as filed only with status "Pieņemts" or "Pieņemts precizējums" — confirm it before the 15th-day filing and 23rd-day payment deadlines.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·3 weeks ago
Lottery and gambling tax reports via EDS count as filed only with status "Pieņemts" or "Pieņemt precizējums" — confirm it before the 15-day filing and 23rd-day payment deadlines.
Industry: Gambling and betting activities
Customs & Trade·Valsts ieņēmumu dienests·3 weeks ago
VID reverses the AES direct-representation instruction: the exporter goes in "Deklarētājs" and the declarant in "Pārstāvis" (code 2) — plus a table of which party fields auto-fill.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·3 weeks ago
The EMDAS user-list application can now be e-mailed to MP.lietvediba@vid.gov.lv where signed with eParaksts — alongside EDS filing and signed paper; non-resident filings still need a power of attorney.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·3 weeks ago
VID clarifies that a "Ziņas par darba ņēmējiem" filing via EDS is submitted only once its status reads "Pieņemts" or "Pieņemts precizējums" — confirm the status before the 1-hour, 1-day and 3-day deadlines bite.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·Valsts ieņēmumu dienests·4 weeks ago
The report counts as filed only when EDS shows “Pieņemts” or “Pieņemts precizējums”. Health-care providers must report electronic receipts one by one.
Industry: Across industries
Excise & Environmental Taxes·Valsts ieņēmumu dienests·4 weeks ago
Importers with an authorised-declarant application filed by 31 March 2026 still pending may keep importing under TARIC code Y238 until year end, three months longer than before.
Industry: Across industries
Payroll Tax & Employer Contributions·Valsts ieņēmumu dienests·4 weeks ago·2 documents
The 0.36 euro monthly per-employee fee, the 23rd-day payment deadline and the seasonal-worker exception all carry over; quarterly statistics move to the Tiesu administrācija.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·Valsts ieņēmumu dienests·4 weeks ago
VID's 16 September e-invoice provider list adds AIF SIA and FineLuxury UG (INVOX) and relists the 40003380477 entry from AS Unifiedpost to AS Fitek.
Industry: Other information technology and computer service activities
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·4 weeks ago
Companies and other legal persons declare foreign accounts to VID within 30 days of opening via EDS correspondence; VID registers the account within 10 working days.
Industry: Across industries
Excise & Environmental Taxes·Valsts ieņēmumu dienests·4 weeks ago·2 documents
Accredited verifiers must register in the OIM registry via the O3CI portal — EU Login, technical access, then an application to their accreditation country's authority — before verifying actual emissions.
Industry: Technical testing and analysis