Tax·Valsts ieņēmumu dienests·2 weeks ago·3 documents
Two new calculation aids map what the lodged security must cover per reduction type and what goes into the utilisation figure; the EDS filing route, Treasury account and 12-month certificate cap are unchanged.
Industry: Across industries
Payroll & Labour·Valsts ieņēmumu dienests·2 weeks ago·2 documents
Registration tests, natural-person employers, foreign-employer staff and the proportional split for mixed farm and other income.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·4 weeks ago
REX registration now takes 5 working days instead of 10: the old export-place deadline is gone, replaced by a five-day REX registration commitment.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·4 weeks ago
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.
Industry: Crop and animal production, hunting and related service activities
Tax·Valsts ieņēmumu dienests·4 weeks ago
Market managers must report the previous month's traders to VID by the 20th via EDS, and the report counts only with “Pieņemts” or “Pieņemts precizējums” status. File early enough to fix errors.
Industry: Office administrative, office support and other business support activities
Tax·Valsts ieņēmumu dienests·4 weeks ago
The ECB refinancing rate now shown is 2.65% and late-payment interest on import duty is 4.65% per year. Recalculate any overdue import-duty accrual at the new rate.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·4 weeks ago·2 documents
From 1 April 2027 starters with turnover up to 12 000 euro can pay a 10% beginner's micro-enterprise tax through an income account, with an extra 15% if the conditions are broken.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·4 weeks ago
Temporary fuel excise of 330 euro per 1000 litres of diesel and 490 euro per 1000 litres of lead-free petrol applies from 1 October 2026; the 2027 business-risk state duty is 0.36 euro per employee per month.
Industry: Across industries
Financial Sector & Markets·Valsts ieņēmumu dienests·4 weeks ago
VID published sector NILLTPF risk assessments for 2023–2025, starting with lottery and gambling organisers. Supervised entities should feed the sector findings into their own risk assessment and internal control system.
Industry: Gambling and betting activities
Tax·Valsts ieņēmumu dienests·4 weeks ago
Pressing submit in EDS is not enough: only the “Pieņemts” or “Pieņemts precizējums” status confirms a return is filed. Check every return's status before its deadline.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago
Registration or closure of an economic activity is processed within 3–10 working days of the application's receipt, filed free of charge through EDS.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago·2 documents
The new Union Customs Code (Regulation (EU) 2026/2108) is in force from 20 September 2026 and applies generally from 21 September 2027 — while its Articles 175, 179(4) and 180 on valuation apply now.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago
Micro-enterprise income tax declarations in EDS count as filed only with status "Pieņemts" or "Pieņemts precizējums" — confirm it before the 15th-day filing and 23rd-day payment deadlines.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago
Lottery and gambling tax reports via EDS count as filed only with status "Pieņemts" or "Pieņemt precizējums" — confirm it before the 15-day filing and 23rd-day payment deadlines.
Industry: Gambling and betting activities
Tax·Valsts ieņēmumu dienests·1 month ago
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.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago
The EMDAS user-list application can now be e-mailed to MP.lietvediba@vid.gov.lv where signed with eParaksts — alongside EDS filing and signed paper; non-resident filings still need a power of attorney.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago
VID clarifies that a "Ziņas par darba ņēmējiem" filing via EDS is submitted only once its status reads "Pieņemts" or "Pieņemts precizējums" — confirm the status before the 1-hour, 1-day and 3-day deadlines bite.
Industry: Across industries
Tax·Valsts ieņēmumu dienests·1 month ago
The report counts as filed only when EDS shows “Pieņemts” or “Pieņemts precizējums”. Health-care providers must report electronic receipts one by one.
Industry: Across industries
Financial Sector & Markets·Valsts ieņēmumu dienests·1 month ago
The recipient changes from the Valsts drošības dienests to the Finanšu izlūkošanas dienests, and the trigger broadens from an established violation to mere suspicion of a violation or attempted violation.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy · Real estate agencies · +5 more · Activities of collection agencies and credit bureaus · Legal activities · Other credit granting · Other activities auxiliary to financial services, except insurance and pension funding · Sale of motor vehicles