What a self-employed accountant must file in Latvia in 2026
This profile assumes a self-employed professional providing accounting or bookkeeping services, without employees, so it focuses on the tax and reporting calendar that applies to sole traders and small professional-services providers, plus any anti-money-laundering duties that apply to accountants specifically. It leaves out obligations tied to employing staff or operating in other sectors. If you run your practice through a company, or you also employ staff, check the company profiles instead.
This page assumes a specific starting profile: self-employed accountant, 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 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.
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 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.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
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 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.
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 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 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.
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.
Generative AI systems that were already on the market before 2 August 2026 get until 2 December 2026 to implement machine-readable marking and detection of AI-generated output. From the same date AI systems built to generate non-consensual intimate or sexual imagery are prohibited outright.
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 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.
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.
A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).
From this date cloud and data-processing providers may no longer charge customers for switching to another provider or for exporting their data (egress). Contracts must already allow termination and migration within 30 days, and providers must offer export in machine-readable formats.
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.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
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 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.
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 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 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.
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 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.
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 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.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
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 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.
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 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 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.
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.
Latvian residents required to file a mandatory annual income declaration (gada ienākumu deklarācija) — including anyone with income from saimnieciskā darbība (self-employed/business activity) — must submit it for the previous calendar year between 1 March and 1 June, and pay any additional personal income tax (IIN) due by 23 June.
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 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.
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.
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.
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.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
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 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.
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 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 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.
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.