Skip to page content
Menu
Back
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
Close
Search
Language
English
Latviešu
Accessibility
Accessible content
Easy read
Font size
100%
150%
200%
Contrast
Search the site
Cancel
Close
Breadcrumb
Home
Services
Close
Search service
Advanced search
Clear filters
A decision regarding the repayment or transfer of a security to the State budget, if the goods have been released for free circulation against a security corresponding to a possible tax debt
A statement regarding the right to purchase highlighted (labelled) petroleum products (for use in free ports and special economic zones)
Alternative investment fund annual reports
Amendment and invalidation of the export or re-export declaration following the release of the goods
Amendment and withdrawal of the customs declaration of entry after the release of the goods
Analysis of combined nomenclature code and Taric code determination
Annual capital gains income adjustment declaration
Annual declaration of value added tax
Annual tax return
Approved warehousekeeper licence for a small spirits brewery
Association, foundation, and trade union annual reports
Authorisation for import of goods for charitable or philanthropic activity without application of import duties
Authorisation for postponement of customs duties
Authorisation for simplified declarations
Authorisation for temporary storage facilities
Authorisation for the single operation of excisable goods
Authorisation for the use of the customs system
Authorisation for use of the end-use procedure
Authorisation of approved economic operator (AEO)
Authorisation of power of attorney for TIR procedures
Authorisation of storage facilities for customs warehousing procedures
Authorisation of the approved exporter
Authorisation of the general guarantee
Authorisation to benefit from the exemption from the general guarantee
Authorised consignor for Union transit procedures
Authorised receiver for Union transit procedures
Authorised receiver status for TIR operations
Authorization for outward processing procedures
Authorized use of general guarantee for a reduced amount
Average monthly working income of workers by sector
Bank annual and consolidated annual reports
Binding information on origin (BIO)
Binding tariff statement (BTI)
Business receipts
Calculation of excise duty (in case of rate change)
Cancellation of transit customs declarations after release of goods
Cash statement
Certificate for the independent small producers of spirit drinks
Certificates of origin or status of goods
Check on status of customs duty payments
Checking the validity of the excise identification number
Clarification of customs duty after release of goods
Company Annual Reports
Consolidated company annual report
Corporate income tax exemption for transactions with tax-free or low-tax countries or territories
Corporate income tax report on non-resident income and tax paid in the Republic of Latvia
Corporate income tax return (CIT)
Credit union annual reports
Customs procedure - customs warehousing
Customs procedure - release for free circulation
Customs procedure – export
Customs procedures - inward processing
Customs procedures outside customs office or business hours
Customs procedures – Final Consumption
Customs procedures – outward processing
Customs procedures – temporary admission
Customs procedures – transit
Declaration of excise duty on alcoholic beverages
Declaration of excise duty on coffee and non-alcoholic beverages
Declaration of excise duty on natural gas
Declaration of excise duty on petroleum products
Declaration of excise duty on tobacco products
Declaration of the annual national fee for the rights of use for numbering
Denaturated alcohol purchase permit
Electricity tax report
Electronic Administrative Document for Excise Goods (e-AD)
Electronic declaration system (EDS) user rights
Employer's report
EORI number
European Union tariff quota grants after release of goods for free circulation
Excise duty declaration for liquid used in electronic smoking devices, its preparation components and tobacco substitute products
Excise duty stamp information
Extension of the period for payment of customs duties
General guarantee certificate for excise duty
Granting the status of the imprest payer
Help on matters relating to the application of regulations
Income statement for private citizen for loan
Individual enterprise accounts
Information on employers whose employee average monthly salary is at or below the national minimum
Information on initiated, but incompleted capital asset transactions in one tax year
Information on persons included in the list of risk persons
Information on taxpayers who have not submitted tax returns on time
Information on the average monthly income of a natural person carrying out an economic activity and not employing other persons by sector
Information on the processes for reimbursement of late tax payments initiated by legal persons
Information on the purchase of petroleum products for use in the chemical treatment of coke
Information on the suspension of the economic activity of the taxpayer
Information on the use of petroleum products for purposes other than fuel or fuel
Information Regarding Employees
Information regarding irregularities detected in the activity of public officials
Information regarding the exclusion of a taxpayer from the Value Added Tax Register of the State Revenue Service
Information regarding total tax amounts paid by the taxpayer (merchant) in the taxation year
Insurance company annual and consolidated reports
Inventory transactions of goods in a free zone
Joint customs and excise warehouse
Licence for outsourced accountants
Licence for registered consignor's activity
Licence for retail sale of alcoholic beverages
Licence for retail sale of beer
Licence for retail sale of natural gas as fuel
Licence for retail sale of petroleum products
Licence for retail sale of tobacco products
Licence for the operation of warehouse for natural gas
Licence for wholesale alcoholic beverages
Licence for wholesale trade in petroleum products
Licence for wholesale trade in tobacco products
Lists of state officials
Loans to private individuals
Micro-enterprise tax declaration
Non-tamperable seals
Notice of payment of value added tax on the purchase of a new vehicle or services received
One-time guarantee excise duty certificate
Overview movement of tobacco products for wholesale
Overview of gambling tax
Overview of manufacturing of tobacco products
Overview of movement of tobacco products in excise goods warehouses to registered receivers and shippers
Overview of movement of tobacco products to duty-free shops, aircrafts, ships, and persons listed in Article 20 of the Law "On Excise Tax”
Overview of movement of wholesale petroleum products (fuel)
Overview of production of petroleum products (fuel)
Overview of real estate tax rebates
Overview of release of tobacco products for free circulation
Overview of retail trade of petroleum products (fuel)
Overview of the packaging of petroleum products (fuel).
Overview of the use of strict accounting seals
Overview of wine stocks
Part to be published by the State official declaration
Payroll tax booklet
Permission to submit declarations in the registry
Permission to use temporary importation procedures
Permit for application of a special VAT regime for imported goods
Permit for use of special seals
Permit to create a regular shipping service
Permit to prepare banana weighing certificates
Permit to purchase excise duty-free alcoholic beverages
Personal income tax statement of the natural person - non-resident - the earned income and tax paid in the Republic of Latvia
Presentation of import customs declarations for postal items
Private pension fund annual report
Proof of non-resident status
Public benefit organisation status
Public Official Tax Declaration
Re-export
Receipt of excise duty stamps for tobacco products, fluids for use in electronic cigarettes, components for their preparation and tobacco substitute products
Receipt of excise duty stamps on alcoholic beverages
Refund of security deposit for excise duty
Refund of tax, fee, and other overpayments
Register as a reduced patent receiver
Register of economic operators, legal persons registered by the SRS and other persons
Register of electronic devices and equipment, their users and service providers
Register of public benefit organisations
Register of tax debtors
Registered consignee licence
Registered tax payers
Registration and exclusion of reference models for electronic devices and equipment for the registration of taxes and other payments in the SRS single database (register)
Registration and removal of electronic devices and equipment for recording taxes and other charges
Registration in the REX (Registered Exporters) system
Registration of business activity
Registration of business vouchers and tickets
Registration of micro-enterprise taxpayers
Registration of permanent branch for non-residents (foreign merchant)
Registration of the fiscal representative in the VAT taxpayer registry
Registration of the place of export
Regulation on stipends received for International education and Cooperation programmes
Religious organisation annual report
Removal of goods from customs warehouses without termination of the customs warehousing procedures
Repayment or transfer of security to the State budget in the event of critical tariff quotas
Repayment or transfer of the security to the State budget in the event of a provisional anti-dumping or provisional countervailing duty
Repayment redirecton of customs duty
Replies to submissions to the State Revenue Service
Report on amount of tax rebate and accumulated amount of investments
Report on calculated Natural Resources Tax
Report on cash transactions
Report on release of petroleum products (fuel) for free circulation
Report on the circulation of alcoholic beverages (including beer) in a tax warehouse, on the activity of a registered consignee and registered consignor
Report on the circulation of alcoholic beverages (including beer) in duty-free shops, aircraft, ships and the supply of alcoholic beverages to persons referred to in Section 20 of the Law On Excise Duty (including beer)
Report on the circulation of excise duty stamps on alcoholic beverages
Report on the circulation of excise duty stamps on tobacco products
Report on the circulation of petroleum products (fuel) in an excise goods warehouse, on the activities of a registered consignee and a registered consignor
Report on the circulation of raw alcohol, alcohol, alcohol-producing raw materials and by-products
Report on the production and marketing of beer
Report on the production of alcoholic beverages
Report on the release of alcoholic beverages for free circulation
Report on the release of beer for free circulation
Report on the release of petroleum products (fuel) for free circulation for the purpose of ensuring their activities
Report on the use of numbered and tickets registered with the State Revenue Service
Report on the utilisation of numbered and vouchers registered with the State Revenue Service
Reporting economic activity without business status
Request for customs authorities to take action to protect intellectual property rights
Review of the wholesale trade of alcoholic beverages (including beer)
Rights of users of the Excise Movement and Control System (EMCS)
Seasonal farm worker report
Self-employed or employee report
Simplified accompanying document for excise goods (SAAD)
Single-use permit to move or sell remainder of petroleum products
Special permits (licences) and certificates for activities with excisable goods
Special VAT returns
State Revenue Service Value Added Tax Register
State Revenue Service VAT payer registration
Statement of accounts (tax debt)
Statement of amounts disbursed to private individuals
Statement of movement of excisable goods
Statement of return on capital
Statement on compliance of labeled petroleum products
Statement on the right to purchase highlighted (labelled) petroleum products (for legal persons)
Statement on the right to purchase highlighted (labelled) petroleum products (for natural persons)
Statement regarding the use of State capital of a State capital company
Statistical reports on application of customs
Status of excise tax provider
Submission regarding returned excise duty stamps for alcoholic beverages
Submission regarding returned tobacco products, liquid used in electronic cigarettes, component of preparation thereof and excise duty stamps of substitute tobacco products
Summary of the calculated lotteries tax
Tax administration and taxpayer agreement
Tax payment extension
Tax payment status
Tax relief under international agreements
Taxpayers and Register of Taxpayer Bodies
Taxpayers rights in specific situations
Taxpayers who perform compliance checks, modifications and software version checks of electronic devices and equipment for registration of taxes and other fees
Taxpayers who service electronic devices and equipment for registration of taxes and other fees
Temporary storage declaration
The use of the special permit for inward processing customs procedure
VAT group registration
VAT return
Voluntary payment of taxes arrears
Warehouse keeper licence
Wine accompanying document (w-AD)
Wine circulation report
Print page
Share this page content!
Choose a social network where you want to share the content of this page.