Latvia PVN (VAT) return

Latvia: VAT (PVN) return and payment due by the 20th

Nächster Termin: 20. September 2026danach 20. Oktober 2026, 20. November 2026

Any Latvia-registered VAT payer whose taxable turnover exceeded €50,000 in the current or preceding year, who trades goods/services cross-border within the EU, belongs to a VAT group, acts as a fiscal representative, or is in the first 6 calendar months after VAT registration — in practice most actively trading VAT-registered companies.