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Latvia Tax Filing Guide 2026

Latvia's tax filing system is administered by the State Revenue Service (VID) through its Electronic Declaration System (EDS) portal. Individual taxpayers must file annual IIT returns by 1 June, corporate returns by 30 June, and VAT returns monthly or quarterly. The tax identification number (TIN) is the personal identification number (personas kods) assigned to every Latvian resident.

Overview — Tax Filing System in Latvia

The Valsts ieņēmumu dienests (VID) is the central tax authority responsible for all tax filing and collection in Latvia. The Electronic Declaration System (EDS) is the primary portal for filing tax returns, making payments, and communicating with the tax authority. Latvia has a self-assessment system for most taxes, with VID performing audits and assessments on a risk-based selection. Taxpayers can access their EDS account with a digital ID (eID card, Smart ID, or mobile ID) or through internet banking credentials.

Tax Identification Number (TIN)

  • Individuals: The personal identification number (personas kods) serves as the tax identification number for individual taxpayers. It is assigned at birth (or upon registration) and is used for all tax filings and communications with VID.
  • Companies: Legal entities receive a registration number (reģistrācijas numurs) from the Enterprise Register, which serves as the corporate TIN for tax purposes.
  • Non-residents: Non-residents without a Latvian personal identification number must obtain a tax identification number from VID for filing purposes.

Individual Tax Return (IIT) — Due 1 June

  • Filing deadline: Annual personal income tax return must be filed by 1 June of the following tax year (e.g., the 2026 return is due by 1 June 2027).
  • Who must file: All resident individuals whose income exceeds the non-taxable minimum. Non-residents with Latvia-source income must also file.
  • Filing method: Electronic filing via the VID EDS portal. Paper returns are accepted only in exceptional circumstances.
  • Pre-filled return: VID pre-fills the annual return with data from employers, banks, and other information providers. The taxpayer reviews, supplements, and submits the return.
  • Payment: Any tax due must be paid by the filing deadline (1 June). Overpaid tax is refunded within 90 days of filing.

Corporate Tax Return (CIT) — Due 30 June

  • Filing deadline: Annual corporate income tax return must be filed by 30 June of the following tax year.
  • Who must file: All resident companies, including limited liability companies (SIA), joint-stock companies (AS), and cooperatives. Non-resident companies with a permanent establishment in Latvia must also file.
  • Content: The CIT return includes information on profit distribution, deemed distributions, and CIT payable. Since CIT is 0% on retained earnings, the return focuses on distributions made during the year.
  • Payment: CIT on distributions is payable at the time of distribution (within 15 days). Annual returns reconcile total CIT payable.

VAT Returns — Monthly or Quarterly

  • Filing frequency: Monthly for taxpayers with annual turnover exceeding EUR 300,000; quarterly for those below EUR 300,000.
  • Filing deadline: By the 15th day of the month following the reporting period.
  • Annual VAT return: An annual VAT summary must be filed by 31 January of the following year.
  • VIES: Intrastat and VIES declarations are required for intra-EU trade of goods exceeding certain thresholds.

Tax Payment Methods

  • EDS portal: Direct payment through the EDS system using bank transfer or credit card
  • Bank transfer: Payments can be made directly to VID's tax collection accounts using the reference number provided in the tax return
  • Third-party payment: Some banks offer integrated tax payment services through their internet banking platforms
  • Instalments: Advance payments for self-employed and businesses are made quarterly (prognozētie maksājumi)

Penalties for Late Filing

  • Late filing: Administrative penalties ranging from EUR 70 to EUR 2,800 depending on the type of return, delay period, and taxpayer status
  • Late payment: Interest accrues at 0.05% per day on unpaid tax
  • Tax audits: VID conducts audits based on risk assessment criteria. Systematic non-compliance may result in extended audit periods and additional penalties.

FAQs

Can I file my Latvia tax return on paper?

Paper returns are generally not accepted for most taxpayers. Electronic filing through the VID EDS portal is mandatory for all taxpayers who have internet access. Exceptions may be made for elderly taxpayers or those without internet access in rural areas.

How do I register with the VID EDS system?

Registration requires a digital identification method: eID card (with card reader), Smart ID (mobile app), or mobile ID (SIM card-based). Bank customers of Swedbank, SEB, Citadele, and Luminor can also use their internet banking credentials to access EDS.

What happens if I miss the 1 June IIT deadline?

Late filing may result in a penalty of EUR 70 to EUR 280 for the first delay. Interest at 0.05% per day is charged on any unpaid tax. If you expect a refund, filing late will delay the refund. VID typically sends reminders before the deadline.

Disclaimer

This guide provides general information about Latvia tax filing for the 2026 tax year. Tax laws and deadlines may change. Always consult with a qualified Latvian tax advisor (nodokļu konsultants) or VID directly for advice specific to your situation. InvestmentKit does not provide tax advice.

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