Latvia: report on supplies of goods and services within the EU due by the 20th
Date note: The Pievienotās vērtības nodokļa likums references this report (Art. 8.1(1)4, Art. 16(4)) as distinct from the regular PVN return, but this session could not fetch the specific procedural article confirming its exact filing day; this entry assumes it follows the same taxation-period deadline as the regular PVN return (20th of the month for monthly filers, matching lv-vat-return-monthly) pending a dedicated re-check.
Every month, due by the 20th. · Only applies to periods in which you supplied goods or qualifying services to VAT-registered customers in other EU member states. Deadline assumed to follow your normal PVN taxation period (monthly for most active traders; quarterly/6-monthly for smaller/newer traders, matching lv-vat-return-monthly) — not independently confirmed this session.
What changes
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Who is affected
VAT-registered Latvian businesses that sell goods, or supply general-rule B2B services, to VAT-registered customers in other EU member states.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B); We export outside the EU
What to do
File the EU supplies report together with your regular PVN return via EDS. Make sure the value reported matches your PVN return's zero-rated intra-EU supply lines, and validate every listed customer's VAT number via VIES before filing.
Next occurrences
Penalty
Administrative fine for failing to file or for material inaccuracies; can trigger a VID audit of the underlying zero-rated supplies
Sources
- likumi.lv – Pievienotās vērtības nodokļa likums (Art. 8.1(1)4, Art. 16(4) – pārskats par piegādēm ES teritorijā) (likumi.lv)
- Valsts ieņēmumu dienests (www.vid.gov.lv)
Last verified 8 September 2026. Informational only, not legal advice.