Tax·Valsts ieņēmumu dienests·3 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.
Tax·Valsts ieņēmumu dienests·3 weeks ago
Residents with overpaid personal income tax and no expense documents can claim the automatic refund by 30 September; VID pays out to the named account between 1 October and 31 December.
Tax·Valsts ieņēmumu dienests·3 weeks ago
Declarants file outward-processing declarations in EDS–EMDAS–AES with a 20–240 minute service time; simplified permits go through EDS–EMDAS–AES and general permits through the EU Customs Decisions System.
Tax·Valsts ieņēmumu dienests·3 weeks ago
Traders file transit declarations in EDS–EMDAS–TKS with a 20–90 minute service time; invalidating a transit declaration after release takes a free-form application with a 10-day standard time.
Accounting & Reporting·Valsts ieņēmumu dienests·3 weeks ago·3 documents
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
Tax·Valsts ieņēmumu dienests·3 weeks ago
Declarants and representatives file amendment, cancellation and duty-adjustment requests in EDS–EMDAS–AIS; the customs authority decides on duty adjustments after checking the evidence.
Tax·Valsts ieņēmumu dienests·1 month ago
The stated time for a tax settlement varies from one month to 150 days in an audit, and from two to four months in a notified tax control before its invoice.
Tax·Valsts ieņēmumu dienests·1 month ago
VID’s form requests the planned customs location and date. Its warning on unused numbers should be read with the Union Customs Code’s annulment conditions.
Tax·Valsts ieņēmumu dienests·1 month ago
Published service times vary by tax and filing trigger. Employer social-contribution refunds are described as taking 15 days on request, subject to how overpayments are allocated.
Tax·Valsts ieņēmumu dienests·1 month ago
VID describes an EMDAS declaration route unless the general procedure is required. It lists the cases needing an application through the EU customs decision system.
Audit·Latvijas Zvērinātu Revidentu Asociācija·1 month ago
The Latvian Association of Certified Auditors links portal services for audit-experience recognition, foreign qualifications and temporary professional activity.
Tax·Valsts ieņēmumu dienests·1 month ago·2 documents
VID will maintain a public register. Providers should prepare evidence of eligibility, qualifications or experience and the information required for an EDS application.
Tax·Valsts ieņēmumu dienests·1 month ago
Processing ranges differ by authorisation. Transit simplifications can take 100–150 days, while inward and outward processing guidance gives 15–30 days.
Tax·Valsts ieņēmumu dienests·1 month ago
The period runs from the start of the APA procedure. If agreement has not been reached, continuation depends on whether further negotiations remain worthwhile.
Tax·Valsts ieņēmumu dienests·2 months ago
VID explains eligibility, supporting documents and electronic submission. Its five-working-day service time is qualified where additional information needs assessment.
Legal & Corporate·Uzņēmumu reģistrs·2 months ago·3 documents
Latvia’s Enterprise Register says a general power to decide distributions later is insufficient. The articles must contain an understandable allocation mechanism.
Financial Sector & Markets·Latvijas Vēstnesis·2 months ago
Latvia’s Foreign Ministry publishes changes made on 18 August 2026 under the ISIL and Al-Qaida sanctions framework. These amend existing entries.
Tax·Valsts ieņēmumu dienests·2 months ago
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Tax·Valsts ieņēmumu dienests·2 months ago
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.