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  • About us
    • Structure
    • Strategy
    • Tasks
    • Annual Reports
    • International Agreements
      • European Economic Area Grant Agreements
    • Preventing corruption at SRS
      • In the State Revenue Service – “zero” tolerance for accepting bribes and gifts
    • Whistleblowing
    • Responsibility and Rights
    • Customs Statistics
  • News
    • For Businesses
      • Representative offices
    • For Private Individuals
    • Invest in Latvia
      • In-depth cooperation programme
      • Consult first
      • Electronic Declaration System
      • SRS Public Database
      • Taxes in brief
      • Corporate income tax
      • Special economic zones and free ports
      • Support to donors
      • Transfer pricing: consultations about transfer pricing
      • Application of Tax Convention and rebates
      • Customs procedures and tariffs
      • Consultations for investors
    • Frequently asked questions
  • Taxes
    • Value Added Tax
      • VAT refund to Latvian Legal Persons in other Member States of the European Union
      • VAT Refund to Legal Persons registered in the European Union
      • Value Added Tax refund to taxpayers of the United Kingdom in case of Brexit scenario
      • VAT Refund to Legal Persons registered in Third Countries
      • Registration of a VAT Payer of another EU Member State
      • Registration of the VAT Payer of the Third Country or the Third Territory
      • Due Dates for Filing Returns and Making Tax Payments
      • Guarantee of the Value Added Tax for Transactions Involving Petroleum Products
      • CESOP - Central Electronic System of Payment information
      • Forms
      • VAT e-commerce special scheme OSS
        • Overview
        • How to register?
        • The special schemes
        • OSS legislation
        • How to contact us?
    • Solidarity Tax
    • Electricity Tax
      • Informative and methodological materials
    • Immovable property tax
    • Vehicle Operation Tax
    • Company Car Tax
    • Subsidised Electricity Tax
    • Excise Duties
      • Dates for submitting declarations and tax payments
      • Excise Duty Guarantee
      • Excise duty rates
      • Informative and methodological materials
      • Labeling of Excisable Goods
    • Natural Resources Tax
    • Personal Income Tax
      • Due dates for filing returns and paying taxes
      • Income Tax on Capital Gains
      • Personal Income Tax rates
    • Lottery and Gambling Tax
    • Real Estate Tax
    • Corporate Income Tax
    • Microenterprise Tax
      • Commercial Activity Income Account (SDI)
      • Due dates for filing returns and paying taxes
    • Mandatory State Social Insurance Contributions
  • Customs
    • For natural persons
      • Postal consignments
        • Changes from 1 July 2021
        • Online purchases (commercial consignments)
        • Consignments of gifts (non-commercial consignments)
        • Customs clearance of goods
      • Travelling
        • Goods in personal luggage
        • Excise goods
        • Food products
        • Cash
        • Pets
        • Travelling within the European Union
      • Recovery of value added tax on tax-free receipts
      • Entry of vehicles into Latvia
      • Resettlement in Latvia from a country outside the EU
    • For business
      • E-customs
        • How to become a user of e-customs systems
        • How to use e-customs systems
        • Forms
      • Customs clearance of goods and crossing the State border under priority treatment
      • Protection of Intellectual Property
      • Ship and aircraft supplies
      • Diplomatic Shipments
    • Vehicle queues at the border
      • Other countries
      • Text message about queues
    • Brexit
      • For Businesses
      • For Private Individuals
  • Contacts
    • Contacts of the Authority
    • Client Services
    • Contacts of departments
    • Customs Customer Service
    • Information Systems
  • About us Description of the authority and information on its regulatory enactments.
    • Structure List of structural units of the authority, subordination scheme and employees' contact details.
    • Strategy
    • Tasks
    • Annual Reports
    • International Agreements
      • European Economic Area Grant Agreements
    • Preventing corruption at SRS
      • In the State Revenue Service – “zero” tolerance for accepting bribes and gifts
    • Whistleblowing The Whistleblowing Law, which entered into force on 1 May 2019, stipulates that everyone is entitled to blow the whistle in public interests on violations observed in the working environment in the public and private sector.
    • Responsibility and Rights
    • Customs Statistics
  • News
    • For Businesses
      • Representative offices
    • For Private Individuals
    • Invest in Latvia
      • In-depth cooperation programme
      • Consult first
      • Electronic Declaration System
      • SRS Public Database
      • Taxes in brief
      • Corporate income tax
      • Special economic zones and free ports
      • Support to donors
      • Transfer pricing: consultations about transfer pricing
      • Application of Tax Convention and rebates
      • Customs procedures and tariffs
      • Consultations for investors
    • Frequently asked questions
  • Taxes
    • Value Added Tax
      • VAT refund to Latvian Legal Persons in other Member States of the European Union
      • VAT Refund to Legal Persons registered in the European Union
      • Value Added Tax refund to taxpayers of the United Kingdom in case of Brexit scenario
      • VAT Refund to Legal Persons registered in Third Countries
      • Registration of a VAT Payer of another EU Member State
      • Registration of the VAT Payer of the Third Country or the Third Territory
      • Due Dates for Filing Returns and Making Tax Payments
      • Guarantee of the Value Added Tax for Transactions Involving Petroleum Products
      • CESOP - Central Electronic System of Payment information
      • Forms
      • VAT e-commerce special scheme OSS
        • Overview
        • How to register?
        • The special schemes
        • OSS legislation
        • How to contact us?
    • Solidarity Tax
    • Electricity Tax
      • Informative and methodological materials
    • Immovable property tax
    • Vehicle Operation Tax
    • Company Car Tax
    • Subsidised Electricity Tax
    • Excise Duties
      • Dates for submitting declarations and tax payments
      • Excise Duty Guarantee
      • Excise duty rates
      • Informative and methodological materials
      • Labeling of Excisable Goods
    • Natural Resources Tax
    • Personal Income Tax
      • Due dates for filing returns and paying taxes
      • Income Tax on Capital Gains
      • Personal Income Tax rates
    • Lottery and Gambling Tax
    • Real Estate Tax
    • Corporate Income Tax
    • Microenterprise Tax
      • Commercial Activity Income Account (SDI)
      • Due dates for filing returns and paying taxes
    • Mandatory State Social Insurance Contributions
  • Customs
    • For natural persons
      • Postal consignments
        • Changes from 1 July 2021
        • Online purchases (commercial consignments)
        • Consignments of gifts (non-commercial consignments)
        • Customs clearance of goods
      • Travelling
        • Goods in personal luggage
        • Excise goods
        • Food products
        • Cash
        • Pets
        • Travelling within the European Union
      • Recovery of value added tax on tax-free receipts
      • Entry of vehicles into Latvia
      • Resettlement in Latvia from a country outside the EU
    • For business
      • E-customs
        • How to become a user of e-customs systems
        • How to use e-customs systems
        • Forms
      • Customs clearance of goods and crossing the State border under priority treatment
      • Protection of Intellectual Property
      • Ship and aircraft supplies
      • Diplomatic Shipments
    • Vehicle queues at the border
      • Other countries
      • Text message about queues
    • Brexit
      • For Businesses
      • For Private Individuals
  • Contacts
    • Contacts of the Authority
      +371 67120000 vid [at] vid.gov.lv Talejas iela 1, Rīga, LV-1978
      E-address
      Read more
    • Client Services Read more
    • Contacts of departments Read more
    • Customs Customer Service Read more
    • Information Systems Read more
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+371 67120000
vid [at] vid.gov.lv
Talejas iela 1, Rīga, LV-1978
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