Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th
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Hinweis zum Datum: Corrected 2026-09-08: SIAs (limited liability companies) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narrowed with effect from 2021, only individually-registered taxpayers qualify (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts); a transitional exception let SIAs that already had MUN status keep it through 2021, but Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry previously stated SIAs were included — that was wrong.
Jedes Quartal (ab Oktober), fällig bis zum 15. · Tax payment itself is due 8 days later, by the 23rd of the same month. Only applies to companies registered under the mikrouzņēmumu nodokļa regime, not to companies on the general/UIN regime.
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Was sich ändert
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
Wer betroffen ist
Latvia individual merchants (individuālie komersanti), individual enterprises, farm/fishing enterprises and other natural persons registered with VID as performing business activity (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts), who have opted into the MUN regime and remain within its turnover and other eligibility limits. SIAs (limited liability companies) can NOT hold micro-enterprise taxpayer status — that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkts) — so this entry is never relevant to an SIA, only to sole-trader-type registrations.
Größen: kleinst · Branchen: Alle Branchen
Was zu tun ist
File the quarterly MUN declaration via VID EDS by the 15th of the month after the quarter ends, then pay the calculated micro-enterprise tax into the single tax account by the 23rd of the same month.
Nächste Termine
Sanktion
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties.
PROPOSED, not adopted: this Mikrouzņēmumu nodokļa likums amendment has only conceptual support from the Saeima Budget and Finance (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary readings. The planned application date is 2027-01-01, but this is not yet law and could change or fail.
Latvian sole traders/self-employed individuals providing services exclusively to consumers, with no employees and turnover ≤ €25,000/year.