Latvia - VAT Submission Guide | Vat Submission Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT submission guides / Latvia - VAT submission guide

Latvia - VAT submission guide

Updated by Maruta Zorgenfreija, PKF Latvia SIA

How are VAT returns submitted to the tax authorities?	VAT returns in Latvia are submitted online through the State Revenue Service's electronic declaration system (EDS): https://eds.vid.gov.lv/login �� Users can use the https://latvija.lv authentication options: internet bank, eID, e-signature, or the user name and password assigned by the State Revenue Service. �� Accounting systems in Latvia are able to provide automatic VAT declaration preparation.

Can a business submit paper VAT returns?	No, paper VAT returns cannot be submitted in Latvia.

Can an agent submit a VAT return on behalf of the business?	Yes. An agent can submit a VAT return on behalf of a business via its online profile in the EDS. The agent must be authorised by the business to submit VAT returns, and a power of attorney must be submitted to the State Revenue Service.

How many boxes/data fields are there on the VAT return?	There are 31 boxes on the VAT return in Latvia, plus appendices.

What does each VAT return box/data