Annual declaration of value added tax

Process description

1. Service requests
   For value added tax payers, the annual VAT declaration must be submitted electronically using the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/– Documents — From form — Value added tax documents — VAT 4: Annual VAT statement).
   Refer to the information to be indicated in the VAT Annual Declaration in Cabinet Regulation No. 40 of 15.01.2013, Regulations regarding the Value Added Tax Declaration.
   The amounts of value added tax payable in the State budget must be transferred to the single tax account.

2. Receipt of services
   The service is received in the SRS Electronic Declaration System.