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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
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vid.gov.lv
Talejas iela 1, Rīga, LV-1978
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