Process description
Service requests
VAT payers must submit the VAT return through EDS (https://eds.vid.gov.lv/login/- Documents - Form - Value Added Tax Documents - VAT Statement).
Tax period:
- one calendar month, maintained for six calendar months if the taxpayer is registered in the SRS Register of VAT payers;
- a calendar month if the value of taxable transactions in a pre-taxation year or tax year exceeds EUR 40 000 or if goods or services are provided in the EU and the place of supply is another Member State; or a registered taxpayer supplies goods to a warehouse in another Member State;
- one calendar quarter in other cases where the person is registered in the SRS VAT Register.
Please note:
For VAT groups and representatives, the tax period is one calendar month.
A state or local government institution that is a registered taxpayer - taxation period is quarterly.
VAT payable must be transferred to the single tax account.Receipt of services
The service is received through EDS.