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AES reverses direct-representation party fields
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.
By Taxxa AI OyPublished 25 September 2026
In an AES export declaration filed under direct representation, the exporter goes in the "Deklarētājs" fieldVID and the declarant in the "Pārstāvis" field
VID, with "Pārstāvja statusa kods" set to 2
VID — Pārstāvis - tiešā pārstāvība. That reverses the previous instruction, which told filers to enter the exporter in the "Pārstāvis" box
VID. A declaration completed the old way now misidentifies the parties, so brokers should update working instructions and templates.
The structure is otherwise unchanged. The "Pārstāvis" subsection under "Iesaistītās puses" is completed only where the declarant acts under a representation agreement through direct or indirect representation; a filer declaring for themselves uses no representation and leaves the box empty. Under direct representation the representative acts before customs in the name of and on behalf of another person, and declarant and representative are different persons. Under indirect representation the representative acts in their own name but on behalf of another person, and the "Deklarētājs" and "Pārstāvis" entries are identical, with "Pārstāvja statusa kods" set to 3VID — Pārstāvis - netiešā pārstāvība under the representation agreement. The status-code list follows Article 18(1) of the Savienības Muitas kodekss (SMK): 1 - Deklarētājs, 2 - Pārstāvis – tieša pārstāvniecība, 3 - Pārstāvis – netieša pārstāvība
VID.
A new auto-fill table removes the guesswork about which fields the system completes. Declaring for yourself (code 1): the Eksportētājs and Deklarētājs fields auto-fill with the lodging person's dataVID
VID and there is no Pārstāvis row
VID. Under direct representation (code 2): Eksportētājs must be filled manually
VID, Deklarētājs auto-fills with the exporter's data
VID, and Pārstāvis auto-fills with the lodging person's data
VID. Under indirect representation (code 3): Eksportētājs must be filled manually
VID while Deklarētājs and Pārstāvis auto-fill with the lodging person's data
VID
VID.
Filing runs through the Automatizētā eksporta sistēma (AES), reached by authorising in the VID Elektroniskās deklarēšanas sistēma, opening the Elektroniskā muitas datu apstrādes sistēma (EMDAS) and selecting AES. Before anyone can prepare declarations, the company's EDS rights manager assigns the user rights for work with AES under Iestatījumi → Lietotāji un to tiesības, ticking "Tiesības labot" — EDS then saves the rights automatically. A presentation and a video seminar on completing the export declaration in the new system are linked from the same practice.
The representation and auto-fill rules rest on the VID "Automatizētā eksporta sistēma (AES)" practice under Article 18(1) of the Savienības Muitas kodekss (SMK), Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013.
For AES export declarations under direct representation, enter the exporter in "Deklarētājs" and yourself in "Pārstāvis" with status code 2 — and update any template that still follows the old reversed instruction.