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
Close
Useful
Electronic Declaration System (EDS)
Taxpayer Rating System
Individuals
Self employed persons
Taxpayers
Personal Income Tax
Businesses
Invest in Latvia
First Steps for Entrepreneurs
Annual Financial Statements
Electronic cash registers and POS systems
Organising of accounting
Other useful questions
View Below
News
All news
Important information for road carriers and other actors in the supply chain transporting cargo from China for Amazon and other distance selling platforms
Why do customs authorities ask for data on goods that are being transported from China to the European Union or moved into its customs territory for further sale on Amazon and other distance selling…
12.12.2024.
News
Customs
SSE Riga Shadow Economy Index: The shadow economy in Latvia decreased in 2023 to 22.9% of GDP
12.06.2024.
News
The SRS Tax and Customs Police Department and its Joint Digital Intelligence Environment
11.06.2024.
News
“Greasy hands”: EPPO targets international criminal network for €15 million fraud involving engine oil
10.05.2024.
News
European Open Championship for Customs Dog Handlers and Detection Dogs has successfully concluded – with the Latvian customs team taking 3rd place
22.04.2024.
News
Customs
Latvia will host the European Open Championship for Customs Dog Handlers and Detection Dogs
08.04.2024.
News
Customs
All news
