LatviaValsts ieņēmumu dienests
Quarterly EDS receipt and ticket report is due by the 25th
The report counts as filed only when EDS shows “Pieņemts” or “Pieņemts precizējums”. Health-care providers must report electronic receipts one by one.
By Taxxa AI OyPublished 17 September 2026
Taxpayers that have registered numbered receipts, numbered tickets, or their numbers with Latvia’s State Revenue Service (VID) must submit a usage report for every calendar quarter.VID The report is due by the 25th day of the following month: 25 January, 25 April, 25 July or 25 October.
VID The filing is made through the Elektroniskās deklarēšanas sistēma (EDS).
The report counts as filed only when its EDS status is “Pieņemts” or “Pieņemts precizējums”. Businesses should therefore check the status after submission rather than treating an uploaded or saved report as complete. The EDS filing path is Dokumenti → Izveidot jaunu dokumentu → Pēc dokumentu grupas → Darījumu apliecinošie dokumenti, followed by Pārskats par reģistrēto kvīšu izlietojumu for receipts or NM pārskats par biļešu izlietojumu for tickets.
Receipt reports cover used and cancelled registered receipts. Health-care providers using electronically prepared registered receipts must report each receipt separately with the particulars required by paragraph 71 of Ministru kabineta noteikumi Nr. 96. These particulars include the receipt number and registration date, issue date, supplier and customer details where required, the service supplied, price, VAT information where applicable, total amount and the prescribed signature or checksum information.
VID’s filing guidance says one report covers all electronically prepared registered receipts used or cancelled during the quarter; unused receipts are excluded. No empty report is required for a quarter with no used or cancelled electronically prepared registered receipts. A first report covers the period from VID’s registration of the receipt numbers to the end of that quarter. Health-care providers may upload the report as an XML file when their receipt software supports the specified format.
VID will not register new receipts or tickets if the usage report for the previous quarter has not been submitted.Likumi For electronically prepared receipts, its guidance clarifies that the relevant report is the one for the latest quarter in which receipts were used or cancelled. Legal basis: Ministru kabineta 2014. gada 11. februāra noteikumi Nr. 96 “Nodokļu un citu maksājumu reģistrēšanas elektronisko ierīču un iekārtu lietošanas kārtība”.
Submit the quarterly receipt or ticket usage report in EDS by the 25th of the following month and confirm that its status is Pieņemts or Pieņemts precizējums.
Sources
- Darījumu apliecinoši dokumenti
- Nodokļu un citu maksājumu reģistrēšanas elektronisko ierīču un iekārtu lietošanas kārtība
- Dokumenta specifikācija - Pārskats par reģistrēto kvīšu izlietojumu DOKPKIV2_XML_C (2014.02.11 MK noteikumi Nr.96)
- Metodiskais materiāls Par elektroniski sagatavoto reģistrēto kvīšu izlietojuma aizpildīšanas kārtību (24.03.2025)