Published: 28.10.2022.
Price
Free
Execution deadline in working days
-
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Recipient
Any person
Receiving restrictions
-

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A statement regarding the payment of the value added tax submitted by the SRS:
• Unregistered Taxpayer;
• Unregistered in SRS VAT register;
• Person excluded from SRS VAT register;
on:
• purchasing a new vehicle;
• sale of property by auction;
• transactions made at the time of registration in the SRS VAT register (exceeding the registration threshold);
• outstanding lost debt;
• deduction of input tax on items;
• fixed assets and other expenses,
shall be submitted within 20 days of the month in which the transaction took place within 30 or 90 days of the exclusion from the VAT register of the SRS.

  • Process description
  • Related documents

Process description

  1. Service requests
    An unregistered taxpayer may submit a statement regarding the payment of value added tax for the purchase of a new vehicle or the services received (Annex 5 to Cabinet Regulation No. 17 of 3 January 2013, Procedures for the Application of Value Added Tax Law and Individual Requirements for Payment and Administration of Value Added Tax) electronically using a secure electronic signature. or by connecting to the SRS Electronic Declaration System (EDS).
    A person who is not a taxable person may submit a statement regarding the payment of the tax:
    - electronically using the SRS Electronic Declaration System (if the person is the user of the Electronic Declaration System);
    - electronically using a secure electronic signature;
    - in paper form at SRS customer service sites (see www.vid.gov.lv section “Contacts”), sending it by post.

  2. Receipt of services
    The service is received according to the request.

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