Micro-enterprise declarations count only with accepted status

A micro-enterprise income tax declaration in EDS counts as submitted only when its status reads "Pieņemts" or "Pieņemts precizējums"VID. A declaration showing any other status has not been filed, even if the taxpayer pressed send inside the deadline.VID Micro-enterprises should open the document list in EDS after every quarterly filing and confirm the accepted status; where it is missing, the declaration must go in again. Filing runs under Dokumenti – Izveidot jaunu dokumentu – Pēc dokumentu grupas – Mikrouzņēmumu nodokļa dokumenti – Mikrouzņēmumu nodokļa deklarācija, with a direct EDS login link on the same practice.

The underlying duties are unchanged and electronic filing is mandatory for every micro-enterprise tax payer. The micro-enterprise files the quarterly micro-enterprise tax declaration in EDS by the 15th of the month following the quarterVID, stating quarterly turnover broken down by month and the computed tax — and only for a quarter in which it had turnover, even if that turnover fell in one or two months of the quarter. The tax is paid four times a year on each quarter's turnover by the 23rd of the month following the quarterVID into the single tax account (recipient: Valsts budžets (VID), registration No. 90000010008, Valsts kase, BIC TRELLV22, account LV33TREL1060000300000); the computed amount can be paid inside EDS under "Maksājumi", where the taxpayer also sees all outstanding tax payments and can pay them online.

Corrections stay available but bounded: the micro-enterprise may correct the declaration for a reporting quarter at most twice within one month after the filing date, and after that window only with corrections that increase the tax payable. Failure to file, or filing late, attracts the administrative liability set by the likums "Par nodokļiem un nodevām".

A carve-out applies to payers using the simplified payment solution: a micro-enterprise tax payer using the simplified tax payment solution under the likums "Par nodokļiem un nodevām" files no quarterly declaration and follows a different payment track while the conditions hold; VID builds the quarterly declaration in EDS from the credit institution's data on business-revenue-account credit turnover and the micro-enterprise tax paid, and a payer that neither confirms, corrects nor supplements it by the filing date is deemed to agree with it. A payer that stops using the simplified solution files the current quarter's declaration and pays under the standard procedure.

The filing, payment and correction duties rest on 7.pants of the Mikrouzņēmumu nodokļa likums; the accepted-status rule is VID practice stated on the filing-deadlines page.