Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed
Chaque mois, avant le 20. · Only applies to months in which the company distributed profit (dividends) or had another UIN-taxable event (e.g. non-business expenses); the taxation period under the Uzņēmumu ienākuma nodokļa likums is the calendar month.
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Ce qui change
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.
Qui est concerné
Any Latvia-registered company under the general CIT regime (SIA, AS) that distributes dividends, covers non-business expenses, or has another UIN-taxable event in a given calendar month. Companies that fully reinvest profit and have no such events have no monthly filing obligation.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs
Que faire
Track dividend decisions and other UIN-taxable transactions with your accountant every month. When a taxable event occurred, file the UIN declaration via VID EDS and pay the tax by the 20th of the following month; when none occurred, no declaration is due for that month.
Prochaines échéances
Sanction
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties, plus possible fines for non-submission when a declaration was in fact due.
Sources
- Valsts ieņēmumu dienests – Uzņēmumu ienākuma nodoklis (www.vid.gov.lv)
- likumi.lv – Uzņēmumu ienākuma nodokļa likums (consolidated text) (likumi.lv)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.