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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
      • Detailed information about each of the types of taxes can be found in the section “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
          • Forms
          • VAT e-commerce special scheme OSS
            • Overview
            • How to register?
            • The special schemes
            • OSS legislation
            • How to contact us?
        • Solidarity Tax
        • Electricity Tax
        • 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
          • 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
    • 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
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    • Contacts of the Authority
  • Contacts of departments
  • Customs Customer Service
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