What an e-commerce importer must file in Latvia in 2026
This profile assumes a small company that sells online and imports goods into the EU, so it adds the obligations that come with cross-border online sales - customs and import duties, packaging and extended-producer-responsibility fees, consumer rules for online sellers - on top of the standard tax calendar. It also includes EU-wide e-commerce and product rules, such as CE marking or battery regulations, where they apply. Sell only domestically, or manufacture rather than import, and your actual list will look different.
This page assumes a specific starting profile: e-commerce importer, in Latvia. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Directive (EU) 2024/825 amends EU consumer-protection law (the Unfair Commercial Practices Directive and the Consumer Rights Directive) to ban generic environmental claims not backed by recognised excellent environmental performance (e.g. 'climate neutral', 'eco-friendly', 'green' used without substantiation), bans claims based purely on carbon-offsetting, and requires sustainability labels to come from a certification scheme or a public authority rather than being self-created. It also bans planned-obsolescence practices and requires clearer product durability/reparability information.
Latvia's packaging natural-resource tax (dabas resursu nodoklis) currently lets companies self-report and pay tax on non-recycled packaging directly. From 1 October 2026, for plastic-containing packaging, that liability shifts to a licensed extended-producer-responsibility (EPR) scheme operator — companies placing packaged goods on the Latvian market must contract with such an operator or remain personally liable for the (often higher) non-recycled-packaging tax rate.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Directive (EU) 2024/2853 must be transposed by 9 December 2026 and applies to products placed on the market after that date. Software (including SaaS and AI), digital manufacturing files and related services count as products; missing security updates can make a product defective. Courts can order disclosure of evidence and presume defectiveness in complex cases. Free open-source software outside commercial activity is excluded.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Each EU country must provide at least one certified EU Digital Identity Wallet so citizens and businesses can identify themselves, sign documents with qualified e-signatures and share verified attributes (company registration, licences) across the EU. Public administrations must accept it for online services.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Producers registered under Latvia's extended producer responsibility (EPR) system for electrical/electronic equipment and batteries ('environmentally harmful goods') must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Producers registered under Latvia's extended producer responsibility (EPR) system for packaging and single-use tableware must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Latvia-registered micro and small companies must prepare, have members/shareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Micro and small companies dealing in the EUDR commodities (cattle, cocoa, coffee, palm oil, rubber, soy, wood and derived products) get six extra months. Small downstream traders mainly need to collect and pass on upstream due diligence reference numbers; small primary producers in low-risk countries file a simplified declaration.
Payment providers in EU countries outside the euro area must offer euro instant transfers and the free name/IBAN check (Verification of Payee) from July 2027, completing the roll-out across the EU.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Producers registered under Latvia's extended producer responsibility (EPR) system for electrical/electronic equipment and batteries must also submit an interim report to the State Environmental Service (VVD) covering the first half of the calendar year (1 January-30 June), by 31 August.