Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·1 month ago
Companies and other legal persons declare foreign accounts to VID within 30 days of opening via EDS correspondence; VID registers the account within 10 working days.
Industry: Across industries
Excise & Environmental Taxes·Valsts ieņēmumu dienests·1 month ago·2 documents
Accredited verifiers must register in the OIM registry via the O3CI portal — EU Login, technical access, then an application to their accreditation country's authority — before verifying actual emissions.
Industry: Technical testing and analysis
Personal & Owner Taxation·Valsts ieņēmumu dienests·1 month ago
Residents with overpaid personal income tax and no expense documents can claim the automatic refund by 30 September; VID pays out to the named account between 1 October and 31 December.
Customs & Trade·Valsts ieņēmumu dienests·1 month ago
Declarants file outward-processing declarations in EDS–EMDAS–AES with a 20–240 minute service time; simplified permits go through EDS–EMDAS–AES and general permits through the EU Customs Decisions System.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·1 month ago
Traders file transit declarations in EDS–EMDAS–TKS with a 20–90 minute service time; invalidating a transit declaration after release takes a free-form application with a 10-day standard time.
Industry: Across industries
Corporate & Income Tax·Valsts ieņēmumu dienests·1 month ago·3 documents
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·1 month ago
Declarants and representatives file amendment, cancellation and duty-adjustment requests in EDS–EMDAS–AIS; the customs authority decides on duty adjustments after checking the evidence.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·2 months ago
The stated time for a tax settlement varies from one month to 150 days in an audit, and from two to four months in a notified tax control before its invoice.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·2 months ago
VID’s form requests the planned customs location and date. Its warning on unused numbers should be read with the Union Customs Code’s annulment conditions.
Industry: Across industries
Tax Filing, Registration & Penalties·Valsts ieņēmumu dienests·2 months ago
Published service times vary by tax and filing trigger. Employer social-contribution refunds are described as taking 15 days on request, subject to how overpayments are allocated.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·2 months ago
VID describes an EMDAS declaration route unless the general procedure is required. It lists the cases needing an application through the EU customs decision system.
Industry: Across industries
Customs & Trade·Valsts ieņēmumu dienests·2 months ago·2 documents
VID will maintain a public register. Providers should prepare evidence of eligibility, qualifications or experience and the information required for an EDS application.
Industry: Other transportation support activities
Customs & Trade·Valsts ieņēmumu dienests·2 months ago
Processing ranges differ by authorisation. Transit simplifications can take 100–150 days, while inward and outward processing guidance gives 15–30 days.
Industry: Across industries
Transfer Pricing·Valsts ieņēmumu dienests·2 months ago
The period runs from the start of the APA procedure. If agreement has not been reached, continuation depends on whether further negotiations remain worthwhile.
Industry: Across industries
VAT / GST / Indirect Tax·Valsts ieņēmumu dienests·2 months ago
VID explains eligibility, supporting documents and electronic submission. Its five-working-day service time is qualified where additional information needs assessment.
Industry: Across industries
Excise & Environmental Taxes·Valsts ieņēmumu dienests·2 months ago
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Industry: Retail sale of automotive fuel in specialised stores · Wholesale of solid, liquid and gaseous fuels and related products
Customs & Trade·Valsts ieņēmumu dienests·2 months ago
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.
Industry: Other transportation support activities
Customs & Trade·Valsts ieņēmumu dienests·2 months ago
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
Industry: Across industries
Excise & Environmental Taxes·Valsts ieņēmumu dienests·3 months ago
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
Industry: Wholesale trade, except of motor vehicles and motorcycles