LatviaValsts ieņēmumu dienests
Farmers hit by floods get up to 12-month tax extension, interest-free
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.
By Taxxa AI OyPublished 1 October 2026
The government has declared an emergency in agriculture across the whole of LatviaVID, running until 10 January 2027
VID, to limit the damage caused by the prolonged and intense rainfall of summer and early autumn 2026 and the resulting waterlogging, which made it impossible to bring in the harvest fully and to carry out other seasonal farm work. The emergency counts as force majeure (nepārvaramas varas apstākļi)
VID, and that classification opens two concrete support routes for farmers whose business was affected and who have struggled to pay their current taxes on time and in full.
Farmers with overdue tax can ask for an extension of the payment deadline of up to 12 monthsVID under Section 24, Paragraph one, Point 4 of the likums "Par nodokļiem un nodevām". While the agreed payment schedule is being performed, no nokavējuma nauda is charged
VID. The application to the Valsts ieņēmumu dienests (VID) should be filed as soon as possible and must describe the concrete situation: the circumstances, transactions and other facts through which the adverse conditions affected the business and the ability to pay.
A second route covers farmers who already hold a VID-granted payment extension but whose ability to meet it has been hit by the force-majeure conditions. They may have the remaining unpaid amount re-split over time, extending the arrangement up to five yearsVID under Section 24, Paragraph 1.7 of the same law. That application must reach VID before the last payment date under the current schedule
VID. Unlike the 12-month route, late-payment interest keeps accruing during this re-extended period at 0.0125% per delayed day
VID, the same rate as in ordinary extensions.
VID also urges farmers who are still paying on time and in full not to wait: at the first sign of difficulty meeting an obligation, they should contact VID before the payment deadline arrives, so that late-interest accrual never starts.
Applications are filed online in the VID elektroniskās deklarēšanas sistēma (EDS), under "Dokumenti" – "Izveidot jaunu dokumentu" – "Pēc dokumentu grupas" – "Iesniegumi" – "Iesniegums samaksas termiņa pagarinājuma piešķiršanai". The form is a questionnaire asking for the required information. An extension does not release the taxpayer from the duty to keep paying current taxes in full and on the statutory datesVID. VID decides on granting or refusing an extension within one month of receiving the application
VID. Questions go to the VID advisory line +37167120000 or via "Saziņa ar VID" in EDS.
Legal basis: likums "Par nodokļiem un nodevām", 24. panta pirmās daļas 4. punkts and 24. panta 1.7 daļa.
If 2026 rainfall and waterlogging hit your farm's ability to pay tax, file the payment-extension application in EDS as soon as possible, and before the deadline if you already hold an extension.